bluuebunny/crossref_metadata_2025 huggingface dataset:
Edukasi Senam Otak pada Lansia di Desa Kasang Kumpeh
Authors: Hasmar Wanti , Faridah Faridah
Published: June 2022

Elderly is someone who has reached the age of 60 years and over. Elderly is a term for someone who has entered the period of late adulthood or old age. Brain exercise is a series of simple movements that can balance every part of the brain, can draw out the concentration level of the brain, and also as a way out for the blocked part of the brain to function optimally. Community service activities are carried out from September to December 2021 by providing brain exercise movement leaflets consisting of 4 brain exercise movements consisting of (1) Cross / Cross Movement, (2) Hooks Up, (3) Lazy Eight, (4) Neck Rotation and demonstration of the movement to the elderly in Kasang Kumpeh Village. This community service aims to be used as a source of knowledge and brain exercises for the elderly in Kasang Kumpeh Village can be carried out. The results of the evaluation both through questions and answers and demonstrations of the brain gymnastics movements are that on average the elderly can perform brain gymnastics movements even though errors often occur in every movement, so that they can improve cognitive function in the elderly.
Edukasi Guru PAUD tentang Status Gizi Anak di TKIT An-Nahl Kota Jambi
Authors: Dari Dini Wulan , Putri Satiti Kawuri
Published: June 2022

Human development as a whole starts from the fetus in the mother's womb and enters the golden age, namely intelligence has a very significant increase. Therefore, it is very important to pay attention to the growth, development, and nutritional intake consumed by children. The factors that cause school children to be malnourished are the consumption and knowledge of children's nutrition. In addition, the low nutritional status of school children must be corrected immediately because it has an impact on their learning abilities. Based on the results of the service team's interview to the Principal of TKIT An-Nahl Jambi City, currently TKIT An-Nahl already has a posyandu within the school environment to monitor the nutritional status of children early. However, the human resources at the TKIT do not yet have a good understanding of the nutritional status of children. The targets for this activity are providing material on children's nutritional status, training in calculating the nutritional status of PAUD children based on anthropometric measurements (BB and TB) and preparing menus and forming a driving group for improving children's nutritional status. Implementation methods include planning, implementing activities as well as monitoring and evaluation. The results of this activity were 8 people (80%), before conducting PAUD Teacher Education on Children's Nutritional Status to teachers, many did not know about children's nutritional status. after being given education about the nutritional status of children and given post-test to the audience, there was an increase from 50% to 80%. In conclusion, there was a change in good knowledge on the target and the formation of 2 teams to drive children's nutritional status
Pemberdayaan Keluarga dengan Pendekatan Health Coaching pada Keluarga Sadar dan Siaga Tuberculosis Paru di Wilayah Kerja Puskesmas Payo Selincah
Authors: Sari Mila Triana , Putri Miko Eka , Daryanto Daryanto , Fajri Jufri Al , Apriyali Apriyali , Vigri Selda , Misyina Misyina
Published: June 2022

Pulmonary tuberculosis is very contagious, and can have a negative impact on family members who live in the same household as someone with pulmonary tuberculosis. Families who live with pulmonary TB clients are very vulnerable to infection because of the lack of knowledge about preventing pulmonary TB transmission. Payo Selincah Health Center is ranked 3rd for pulmonary TB cases out of 24 health centers in Jambi City, with a significant increase in cases every year. The main cause of the high cases of pulmonary TB in the work area of the Payo Selincah Health Center is the lack of adherence to treatment and behavior to prevent transmission in the family. The purpose of this community service is a movement to empower families with pulmonary TB awareness and alertness and increase the ability and independence of families in treating and preventing pulmonary TB transmission with a Health Coaching approach. Activities carried out in the form of socialization, pre-test, health counseling using power points and leaflets, demonstration of how to cough and expel phlegm correctly, companion to take medicine, post-test and assistance to families whose family members suffer from pulmonary TB. The activity was attended by 26 people, consisting of village officials, health workers, community leaders, cadres and families. The result of this activity is an increase in the knowledge and ability of the community and families in caring for and preventing the transmission of pulmonary TB with a difference of 38.0% in the pre and post test scores. In conclusion, empowering the sasiga family with the Health Coaching method and health education for families is effective in increasing knowledge and ability in treating and preventing pulmonary TB transmission, Primary Health Care should optimize the TB TOSS program and mentoring with Whatsapp  group, so that it will break the chain of pulmonary TB spread in the family. and improve recovery for patients with pulmonary TB.
DOCENTES UNIVERSITARIOS Y SU ACTITUD ANTE EL APRENDIZAJE ELECTRÓNICO DERIVADO DEL COVID-19
Authors: Navarrete Sánchez Enrique , Farfán García María Del Carmen C. , Rentería Conseción Jennifer , Dávalos Romo María Teresa , Amador Esparza Nancy Alejandra
Published: June 2022

Ante la imposibilidad de asistir presencialmente a las instituciones educativas como consecuencia de la pandemia de COVID-19, la educación digital se convirtió en el centro de atención al ser la forma en que mediante diferentes plataformas se realiza el proceso de enseñanza-aprendizaje. Ante la incorporación emergente a la educación digital, fue necesario identificar la actitud hacia el aprendizaje electrónico desde la percepción de los docentes de nivel superior. Mediante un muestreo no probabilístico intencional se aplicó a 87 docentes la Scale of Attitude Towards e-Learning en su versión traducida y adaptada. Los resultados indican la tendencia a una actitud favorable hacia el aprendizaje electrónico, considerando adoptar el aprendizaje electrónico como una forma de trabajo docente; sin embargo, el trabajo en línea está generando cierto grado de estrés en el profesorado al no poder controlar situaciones tecnológicas y la presión ejercida por sus compañeros ante el uso de las plataformas académicas.
TECNOESTRÉS EN ESTUDIANTES UNIVERSITARIOS
Authors: Moreno Zamudio Tomás De Jesús , Hernández Contreras Jorge , Castañeda  Barajas Adriana
Published: June 2022

El objetivo del presente trabajo fue realizar un estudio diagnóstico que permitiera identificar la presencia del Tecnoestrés en estudiantes universitarios que tuvieron que migrar de la presencialidad al entorno virtual. Empleando una metodología cuantitativa de tipo descriptiva y obteniendo información a través de un formulario de google, que constó de 28 ítems (encaminados a conocer sus datos sociodemográficos, su experiencia formativa en entornos virtuales, tecnoestrés). El muestreo fue por conveniencia a un total de 183 estudiantes universitarios. Los resultados arrojaron que los estudiantes universitarios están presentando un nivel alto de escepticismo, fatiga e ineficacia. Y en el caso de la ansiedad un nivel medio. El puntaje total obtenido por los estudiantes universitarios, se encuentra en un nivel de Tecnoestrés medio. Es evidente la necesidad de diseñar estrategias y acciones puntuales que permitan a los estudiantes universitarios el paliar, subsanar y prevenir el Tecnoestrés.
КОММУНИКАТИВНЫЕ ОСОБЕННОСТИ УСТНОЙ РАЗГОВОРНОЙ РЕЧИ БИЛИНГВА
Authors: Голтакова З.А.
Published: June 2022

В статье дается краткий обзор коммуникативных особенностей проявления устной речи билингва (спонтанность речевого потока, большая лексико-семантическая вариативность, паузация, взаимодействие вербального и просодического компонентов). Обозначены функциональные составляющие говорящего и слушающего. Теоретическими материалами для изучения билингвальной речи послужили научные труды Т. В. Жеребило и Т. Г. Винокур. Актуальность рассматриваемого вопроса обусловлена тесным взаимодействием и развитием культур разных народов как результат влияния на устную речь билингвов на родном языке.
ВЗАИМОДЕЙСТВИЕ АНГЛИЙСКИХ ЛЕКСЕМ «SAME» И «IDENTICAL» С ПРИЛАГАТЕЛЬНЫМИ В АНГЛИЙСКОЙ ИМЕННОЙ ГРУППЕ
Authors: Долматова О.В.
Published: June 2022

В статье рассматриваются возможности допустимости прилагательных слева от лексических единиц “same” и “identical” в английской именной группе. В ходе корпусного исследования установлены варианты сопровождения этих лексических единиц прилагательными. Исходя из положения о предшествования области детерминации области модификации сделан вывод о принадлежности исследуемых элементов указанным областям.
КОММУНИКАТИВНОЕ ПОВЕДЕНИЕ В ВИРТУАЛЬНОМ ОБЩЕНИИ
Authors: Тамбиева Ф.А.
Published: June 2022

В статье рассматриваются особенности проявления коммуникативного поведения личности на примере анализа русской виртуальной коммуникации. Коммуникативное поведение виртуального общения встречается в мессенджерах, комментариях к публикациям в социальных сетях.
Мессенджер и социальные сети позволяют пронаблюдать коммуникативное поведение в виртуальном общении, которое происходит в письменной форме, в реальном времени, с возможно большим количеством людей, одновременно через «Whatsapp» или «Инстаграм». В статье проведена попытка выявить некоторые отличительные особенности коммуникативного поведения, такие категории, как совет, критика, вежливость, эмоциональность, оценочность, оскорбление, конфликт в условиях виртуального общения.
Workshop Evaluasi Pembelajaran Daring bagi Guru Sekolah Dasar Mitra PGSD UNM Kampus VI Bone
Authors: Asriadi Asriadi , Achmad Shabir  , Muhammad Farid
Published: June 2022

Online learning during Covid-19 pandemic allows teaching and learning activities to occur without having to meet physically and at a distance by utilizing a computer or smartphone. However, the digital skills of Indonesian teachers are still low. So that the evaluation of online learning outcomes is less effective and does not characterize evaluations that measure cognitive, affective and psychomotor abilities. Evaluation is mostly done by giving assignments via Whatsapp, not measurements or tests. While there are many applications that can be used to measure student learning progress, such as Google Forms, Kahoot, Quizizz, and Wordwall. Therefore, community service was carried out in the form of a Workshop of online learning evaluation for elementary school teachers: partners of PGSD UNM Campus VI Bone. This community service is carried out by means of lectures, demonstrations or practices, and evaluation of the results of the training. The result shows that teachers master the use of Google Forms as an effective evaluation platform. Partner teachers are expected to be able to train colleagues both through workshops at the school level and at the Teacher Working Group to improve the digital skills of Indonesian teachers.
Pembinaan Masyarakat Islami di Kecamatan Tombolo Pao Kabupaten Gowa
Authors: Khaerul Aqbar  , Ronny Mahmuddin  , Sirajuddin Sirajuddin
Published: June 2022

Real Work Lecture (KKN) STIBA Makassar Batch V in the Tamaona sub-district, Kuncio Pao sub-district, Gowa Regency aims to do community service as a form of the Tridarma of Higher Education. The method of implementing the service program begins with mapping the problems and needs of the community using SOAR Analysis. After the analysis is carried out, the work program is prepared according to the needs of the community. Among the work programs that have been successfully implemented are the Knowledge of Tajwid for BKMT women in Tamaona Village, Intensive Learning at the MA and MTS Muhammadiyah Datarang Schools, Getting to Know the Medicine of the Prophet's Inheritance (Rukiah and Cupping). All of these work programs have been implemented and have shown good initial results and will be followed up by the Wahdah Islamiyah DPC, Kuncio Pao sub-district in the form of appropriate activities.
Program Dakwah untuk Remaja dan Anak-anak Pesisir di Kelurahan Tanah Lemo Bulukumba
Authors: Sari Hijrayanti
Published: June 2022

The form of community service as a pillar of the tridarma of higher education and media for developing social intelligence for STIBA Makassar students is in the form of the KKN V STIBA Makassar program which is located on the coast of Lemo Village, Bulukumba Regency through a da'wah approach to early ages and adolescents. Observation of site conditions was carried out using SOAR analysis. Work programs that have been successfully implemented include: BARA (Team Fun Talks), Ramadan Quarantine and Al-Qur'an Education Park (TPA). All activities were successfully carried out and yielded results, namely: the participants became enthusiastic to study Islam more intensively than before. Participants experienced a change in their views on ideals, namely ideals framed by worship. During the Ramadan Quarantine activity, the participants understood the Jurisprudence of Ramadan and became enthusiastic about filling the Ramadan time optimally. While the results of TK/TPA activities are in the form of improving reading and memorizing the Qur'an, reading prayers, and daily prayers.
APONTAMENTOS DE ELEMENTOS EDUCACIONAIS PERTENCENTES AO CONTEXTO DE FAMÍLIAS DE PESSOAS COM DEFICIÊNCIAS NA PANDEMIA
Authors: Lima André Henrique de , Muniz Joice Daiane , Pavão Michelle Roberta , Gabrielle de Freitas Polyane , Ferreira da Costa Samara Cristina
Published: June 2022

Com o início da Covid-19 e do isolamento social, o setor educacional também foi afetado. Isso culminou em novas metodologias, que desafiaram o desenvolvimento do trabalho a distância. Logo, saber sobre a situação de famílias de pessoas com deficiências é um dos pontos a se pesquisar neste cenário. Diante disto, esse estudo teve o objetivo de descrever e analisar elementos educacionais inerentes ao contexto de famílias de pessoas com deficiências durante o ensino remoto, que ocorreu na pandemia da Covid-19. Esse estudo caracteriza-se como bibliográfico, com delineamento descritivo, que será discutido na perspectiva qualitativa e analisado com base na análise de conteúdo. Foram explorados 3 periódicos, e foram encontradas 40 produções, sendo que 4 destas versam sobre famílias de pessoas com deficiências. Descrevemos, com base na literatura levantada sistematicamente, os desafios referentes à tecnologia, a interação familiar e o impacto das vulnerabilidades sociais que já existiam desde antes da Covid-19. A superação desses desafios é mais coesa com o apoio da escola para a família. Apoiar com o ensino do uso das tecnologias, utilização de aparelhos de mais comum acesso e outras estratégias (que culminem em uma tendência de maior aproximação da família e alunato da escola) são válidas. É propor orientações para as famílias dos alunos com deficiências. Isso pode fazer com que as famílias também auxiliem na aprendizagem e no desenvolvimento de seus filhos.
LETRAMENTO INFORMACIONAL: INFORMAÇÃO E DESINFORMAÇÃO NOS TEMPOS DA COVID-19
Authors: Marques Claudia Luíza
Published: June 2022

Este artigo tem como objetivo discutir a tensão gerada nas pessoas, a partir da desinformação, da noticiabilidade falsa, da noticiabilidade negativa e da importância do Letramento Informacional na identificação da responsabilidade social da informação reportada em tempos da COVID-19. Trata-se estudo de revisão bibliográfica sobre os principais temas, a saber: desinformação, fake news e Letramento Informacional e a aplicação de um questionário via Google drive. Os resultados da pesquisa mostram que a mídia tradicional e as redes sociais são os principais veículos procurados na busca e no uso da informação. Conclui-se que o sujeito letrado informacionalmente apresenta melhor desempenho ao lidar com o fluxo excessivo de informação, principalmente em um cenário de alarmismo e sensacionalismo.
A POLÍTICA PÚBLICA EDUCACIONAL DE EDUCAÇÃO INTEGRAL EM ESCOLAS DE TEMPO INTEGRAL NA PERSPECTIVA DA CIDADE EDUCADORA
Authors: Carvalho Rocha Daniel Rômulo de
Published: June 2022

O presente estudo se baseia na discussão sobre política pública educacional, apesentando ao debate os conceitos sobre ampliação de jornada, educação integral e cidade educadora. Para dialogar com os leitores, nos valemos de referências bibliográficas de estudiosos sobre os assuntos e suas concepções a partir de realidades distintas, sem recorte temporal, mas tendo como foco, autores com grande imersão no debate proposto. Como resultados, empreendemos que a ampliação de jornada se confere como aspectos legal, sendo garantido por lei. No entanto, destaca-se a defesa da ampliação de jornada como algo que possibilite alternativas educacionais aos estudos. Outrossim, apresenta-se como concepção sobre educação integral, a formação do estudante em sua totalidade, ou seja, tanto nas disciplinas obrigatórias, quanto na parte diversificada do currículo. Para a temática da cidade educadora, os autores apresentados defendem uma cidade de direito e para todos, destacando que a participação popular é alimentada por formas de organização. Desta maneira, os resultados apresentados nos remetem à ideia de que o processo educativo deve ser permeado pela legalidade, o que garante a aplicação da legislação, mas ao mesmo tempo, promover com que as pessoas assumam seu papel na sociedade.
PRAKTIK MANAJEMEN KONFLIK KEPALA MADRASAH
Authors: Masitoh Dewi
Published: June 2022

This study aims to describe in a systematic, actual, and accurate manner regrading the conflict management practices of the Madrasah Principal at MTs Bumi Sholawat Central Lampung. The source of the data in this study came from the stakeholders of MTs Bumi Sholawat Central Lampung which are the parties involved in it. Researchers used data collection technique through observation and interviews, then analyzed the data that had been collected from the beginning of the study to the end of the study with data reduction techniques, data presentation, and drawing conclusions. This research was conducted periodically from January 11, 2022 to March 02, 2022. This research was conducted to obtain valid data on conflict management practices for Madrasah Prinsipals at MTs Bumi Sholawat, Central Lampung. The result of this study indicate that the practice of conflict management has been implemented by the Head of Madrasah at MTs Bumi Sholawat Central Lampung. The conflict management practice carried out by the Madrasah Principal of MTs Bumi Sholawat Central Lampung refers to the theory of conflict management styles, namely by practicing the styles of competition, collaboration, compromise, avoidance, and accommodation.
Pelatihan dan Implementasi Pelaporan Keuangan Zakat, Infak, dan Sedekah Berbasis Digital di Masjid Jami Al-Mujahidin Bintara Bekasi Barat
Authors:   Universitas Bakrie, Pratiwi Monica Weni , Lucyanda Jurica , Santoso Berkah Iman , Rudianto Dudi , Nurdini Dinda Annastasya , Karlina Rina
Published: June 2022

Mosque is an entity where some sources of funds come from the community or public in the form of waqf, grants, infaq and alms. Mosques are often in the public spotlight regarding the management of funds collected from the ummah and the community, so that high transparency and accountability are needed from the mosque administrators in financial reporting. Jami Al-Mujahidin Masjid Bintara, West Bekasi which is a large mosque and has been supervised by the ministry of religion. The limitations faced by the mosque manager is that it has not done financial reporting in accordance with accounting standards, so needs to be trained in preparing digital-based financial statements in accordance with the Statement of Financial Accounting Standards (PSAK) No. 109 on accounting for zakat, infaq and alms. This training aims to facilitated the management of Mosque to easily prepare the digital-based financial statement in accordance with accounting standards and can implement the transparency and accountability. The method of activity is carried out offline at the Jami Al-Mujahidin Mosque Hall which was attended by the administrators of the Jami Al-Mujahidin Masjid Bintara, West Bekasi. The training material provided consists of understanding, recognizing, and measuring zakat, infaq, and alms; accounting transactions of non-halal funds; zakat, infaq, and alms accounting financial statements; and the use of financial reporting applications based on PSAK No. 109 based on digital. After participating in this program, all mosque administrators or managements can understand the objectives and benefits of financial reporting and can implement the preparation of financial statements in accordance with applicable standards by using a digital-based financial statement. With the limited time for activities, monitoring and evaluation of the implementation of digital-based financial statement applications according to applicable standards will be carried out in subsequent activities.
Structural-technological changes in the economies of regions in the context of smart specialization development perspectives
Authors: Shults Svitlana L. , Lutskiv Olena M.
Published: June 2022

The paper aims to analyze the dynamics and trends in structural-technological changes across the levels of production performance and sectoral structure of the economy in terms of determining the smart specialization development perspectives in Ukrainian regions. Special attention is paid to the fact that nowadays European countries are intensively using smart specialization strategies (S3) to accelerate innovative development, carry out structural-technological modernization, and improve regional competitiveness. The experience of EU Member States in smart specialization directed at abandoning the traditional policy of public support of certain economic activity types to support technological innovations in the most promising economic sectors is analyzed. The paper focuses on the evaluation of structural-technological changes in the economies of Ukrainian regions. The technological structure of manufacturing in Ukrainian regions is evaluated across three main production levels: high-tech, medium-tech, and low-tech. The fact that the dominating share of production in the structure of manufacture of Ukrainian regions belongs to medium- and low-tech levels, which does not correspond to global trends, is emphasized. Regional distribution by the share of high- and medium-tech products in total production, the dynamics of structural changes in Ukrainian industry by the production performance level, and sectoral structure of GVA in the context of determining the smart specialization of regional economies are analyzed. Special attention is paid to the main tasks of improving the structural policy efficiency towards the development of regions based on smart specialization. The paper argues that the analysis of technological and sectoral structures of the economies of regions in the context of smart specialization testifies to the need to develop an active public position regarding the introduction of a range of measures of public regional policy, structural policy, and a range of sectoral policies.
ASSESSING THE OUTSOURCING DEMANDS OF SMALL BUSINESSES
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Tagirova Viktoriya I.
Published: June 2022

Small business is an integral part of the modern Russian economy; it contributes to the development of a competitive environment and increases employment. In addition, small business can refer to the innovative sector of the economy, which is now becoming strategically important for the economy of the Russian Federation. For every commercial enterprise the aim of activity is to make a profit, which aims to increase income and save costs. One of the significant cost areas is the cost of accounting and tax accounting. For small businesses, it becomes a significant question to decide on the option of organizing accounting and tax processes. One of directions of the decision of this problem becomes possibility of transfer of functions on conducting book-keeping and tax accounting to the specialized organizations – outsourcing. The article reviews the small business sector of the Russian Federation, the share of employment in this sector, presents the dynamics of the number of small businesses, and assesses their need for outsourcing. It has been determined that after 2020 there is an upward trend. In 2022 there are 5,958,218 registered small businesses, an increase of 2.4% over 2021, of which 39.0% are corporate entities and 61.0% are individual entrepreneurs. The accounting and tax outsourcing market has been analysed. According to RAEX rating agency, the revenues of the 84 largest companies in accounting outsourcing increased by 8% compared to the previous year. Comparison of the figures allowed to determine the potential of small businesses to attract outsourcing services. The results of the analysis showed that the accounting and tax outsourcing market can be considered as prospective. Outsourcing accounting and tax accounting functions will improve the efficiency of small businesses that have limited resources, and enable entrepreneurs to focus on their primary activity.
COMPARATIVE ANALYSIS OF ACCOUNTING FOR RECLAMATION RESERVES IN RAS AND IFRS
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Safonova Irina V. , Kartashov Vladislav S. ,   Financial University under the Government of the Russian Federation, Moscow, Russia
Published: June 2022

The purpose of this study is to assess the current situation and to determine the development of the formation and disclosure of reporting information of economic entities in terms of using the practice of certain types of estimated value. One of these issues is creating and calculating the amount of a reserve for reclamation or a reserve for the restoration of the environment. The article provides a critical analysis of international and national standards that regulate aspects of the formation of estimated liabilities. As a result of the analysis of standards and other key documents for calculating reserves for reclamation, conclusions were drawn about the degree of differences between IFRS and RAS that exist in the distribution of requirements and principles by standards. The practical significance of the study lies in the possibility of using the recommendations made by companies to increase the transparency of their reporting information, as well as to win the trust of stakeholders, which generally contributes to the sustainable development of the Russian economy and the solution of global challenges a society is facing.
CURRENT PROBLEMS OF ACCOUNTING FOR RENTAL RELATIONS IN THE RUSSIAN FEDERATION
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Tarasova Olga N.
Published: June 2022

Today’s difficult conditions provide for the presence of a high form of ownership of organizations to some extent limit the possibility of obtaining a sufficient amount of funds to expand production, as the main vector for the development of a private company in the market. In such a situation, rent becomes a fairly simple and relatively affordable resource for replenishing the production potential, not only for small and medium-sized businesses. The article examines the causes and factors that determine and limit rental relations in modern realities, and concludes that current events and circumstances may have an impact on all sides of the lease relations of operations. The author considered the regulation of rental relations, which has undergone certain changes since the beginning of the pandemic. The article reveals the accounting aspects of lease relations, taking into account the mandatory application of new rules, starting from the reporting of the current year.
FEATURES OF REPORTING INCOME TAX IN ACCORDANCE WITH THE REQUIREMENTS OF INTERNATIONAL AND RUSSIAN FINANCIAL REPORTING STANDARDS
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Trofimova Lyudmila B.
Published: June 2022

The article applies a methodology for comparing the rules for recording temporary differences and deferred taxes in Russian financial statements, as well as in accordance with the requirements of IFRS. The study revealed the convergence of Russian norms for determining temporary differences and deferred taxes, and at the same time pointed out the still remaining differences, and also assessed the existing differences. The author substantiated the expediency of refining the Russian principles for calculating deferred income taxes. The results of the study can be applied in the transformation of reporting, as well as in the construction of consolidated financial statements generated in the Russian Federation in accordance with international requirements, since the latest changes in PBU 18/02 include the calculation of tax for members of a consolidated group of taxpayers. The article systematizes new principles for calculating deferred income taxes, which will greatly simplify the procedure for transforming reporting into the IFRS format. Keywords
FEATURES OF ACCOUNTING BY NON-PROFIT ORGANIZATIONS OF THE RUSSIAN FEDERATION (ON THE EXAMPLE OF RELIGIOUS ORGANIZATIONS)
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Posadneva Elena M.
Published: June 2022

The author gives the main provisions of the legislation in the field of accounting and tax accounting of religious organizations in the Russian Federation, the features of the formation of an accounting policy for the purposes of accounting and tax accounting.
INCOME TAX ANALYSIS AND COMPARISON INDIVIDUALS IN RUSSIA AND CHINA
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Xinkun Wang
Published: June 2022

The system of personal income taxation formulated in Russia is at the forefront of the world. Many countries of the world began to copy the successful experience of Russia in tax reform. The national conditions of China are similar to those of Russia. The article analyzes and compares tax legislation, taxpayers, tax rates and other elements of personal income tax in Russia and China, identifies differences, analyzes the guiding importance of the reform of the Russian tax system for China.
PROBLEMS AND DIRECTIONS OF GOVERNMENT CONTROL REFORM IN THE ECONOMY OF THE RUSSIAN FEDERATION
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Avakian E. A.
Published: June 2022

The article considers the types of state control in the economy, identifies its most priority areas. The analysis of the state of the Russian system of state control is carried out.
The exact evaluation of changes of the landscape
Authors: Kolejka Jaromír
Published: June 2022

From data obtained from maps illustrating land exploitation the author tries to state the exact proportion of changes having taken place in the area under study. He describes the method of transforming the map illustration into numerical form, apart from the criteria applied in the evaluation of the intensity of regional changes. There are five degrees in the scale of evaluation: no change, slight change, considerable change, big change, thorough change (Fig. 6). At the same time six grades of classification may be applied to characterize the equilibrium of the region: very good, good, altered, disturbed, man-controlled technical complexes (Fig. 1, 2, 3).
The intentions and results of research made by the Section of Geography of the Luther's University, Halle/Saale, GDR
Authors: Richter Hans
Published: June 2022

In this article the author informs on the work of the Section of Geography at the university in Halle. This section was created by the unification of geographical instituts in Halle, Leipzig and partially in Jena after the reorganization of universities in the GDR in 1969. The intention was to concentrate the research to thems important not only for science, but also for economical practice. A special notice is devoted to the geological investigation of the landscape. As an example of that sort of maps a map of the Northern and Southern foot-hills of Krušné hory (Ore Mountains) can serve (Enclosure 1).
IMPROVEMENT OF THE 3D MODELING AUTOMATED SYSTEM IN MILITARY EQUIPMENT
Authors: Paskalova M.
Published: June 2022

In computer graphics, 3D modeling is the process of developing a mathematical representation of any three-dimensional surface of an object using specialized software. 3D modeling is used in various programs to represent physical objects and visualize a nonexistent object by means of computer technology. 3D modeling is a subset of computer aided design (CAD), which simplifies the process of designing and prototyping products. The ability of an automated 3D modeling system is used in various applications, mainly when it comes to the development of parts in military equipment to help in the creation of visualizations of their parts or objects. The designer uses computer models to convey dimensions, types of materials for computer numerical control (CNC) machines to manufacture parts. A modeling product is a 3D model that can be represented in the form of program code or displayed in a viewport or viewer as a two-dimensional image created by the rendering process.
Rendering is the process of obtaining an image from a model using a computer program, where a model is a description of three-dimensional objects in a specific programming language and in the form of a data structure. Such a description can include geometric data, observer point position, lighting information, and a digital bitmap. 3D models can be created manually or automatically, including using a 3D scanner.
A typical example of the implementation of 3D scanning was the survey of ground forces to assess the locations of soldiers in a combat vehicle and predict the position of drivers in the process of driving a vehicle. In addition, in 2016-2019. NATO Science and Technology Organization is conducting research on HFM 266 «3D scanning for clothing fit and logistics», which will form the basis for further standardization of 3D scanning of personnel for optimal clothing matching and logistics management.
Keywords: 3D-modeling, section characteristics, CAD systems.
Pengaruh Pembiasaan Orangtua Dalam Menanamkan Bahasa Jawa Krama Terhadap Nilai Moral Anak Usia 5-6 Tahun Di Desa Mirigambar Tulungagung
Authors: Diana Eva , Khotimah Nurul
Published: June 2022

Negara Indonesia merupakan daerah yang memiliki banyak suku dan bangsa dan tentunya memiliki banyak bahasa, salah satunya yaitu bahasa Jawa. Di dalam bahasa Jawa ada tingkatan yang menjadi dasar dari bahasa dan penuturan yaitu bahasa Jawa Ngoko dan bahasa Jawa Krama. Pembiasaan berbahasa tentunya tidak lepas dari bimbingan orangtua dan kebiasaan berbahasa dalam keluarga. Maka dari itu disinilah nilai moral dan sikap anak dibentuk, salah satunya yaitu sopan santun. Anak-anak maupun remaja sekarang kurang menerapkan bahasa Jawa Krama dan nilai moral khususnya sopan santun terhadap orang yang lebih tua, atau yang seharusnya mereka hormati. Semakin berkembangnya sistem pembelajaran membuat pembelajaran mengenai budaya Jawa semakin tergeser keberadaannya. Tujuan penelitian ini adalah mengkaji, mengetahui dan mendeskripsikan tentang pembiasaan orangtua menanamkan bahasa jawa krama terhadap karakter dan nilai moral anak usia 5-6 tahun. Penelitian ini menggunakan jenis penelitian kuantitatif, dalam penelitian ini sumber data diperoleh dengan menggunakan metode survei. Tehnik pengumpulan data dari penelitian ini yaitu dengan menggunakan kuisioner (angket) dengan jumlah 48 responden yang dibagikan kepada orangtua yang memiliki anak usia 5-6 tahun di desa Mirigambar Sumbergempol Tulungagung. Dari penelitian yang telah dilaksanakan memperoleh hasil (1) Terdapat pengaruh yang signifikan antara variabel (X) pembiasaan orangtua dengan variabel (Y) nilai moral anak usia 5-6 tahun di desa Mirigambar, hal ini ditunjukkan oleh hasil uji regresi linier sederhana yaitu 0,000 < 0,05 yang artinya Ho ditolak dan Ha diterima. (2) Pembiasaan orangtua menanamkan bahasa Jawa Krama dapat dilakuan dengan berbagai strategi antara lain pembiasaan anak mengucapkan kata-kata dasar seperti “nggih, dalem, sampun”. Orangtua diharapkan menanamkan bahasa Jawa Krama kepada anak sejak usia dini agar menjadi karakter berbicara anak selanjutnya.
Pengaruh Puzzle Huruf dan Gambar Untuk Mengembangkan Kosakata Bahasa Inggris Anak Kelompok B di Taman Kanak-kanakPutra 1 Pulau Punjung
Authors: Hasanah Nurul , Jaya Indra
Published: June 2022

Kurang berkembangnya kosa kata anak dalam bahasa Inggris menjadi latar belakang dilaksanakannya penelitian. Tujuan dari adanya penelitian ini untuk mengembangkan kosa kata anak dengan penggunaan puzzle huruf dan gambar. Puzzle huruf dan gambar ialah bagian dari alat permainan edukatif yang manfaatnya banyak bagi perkembangan anak. Quasi Eksperimen sebagai jenis penelitian yang digunakan, dimana dua kelas pada Taman Kanak – kanak Putra 1 Pulau Punjung sebagai sampel penelitian. Teknik pengumpulan data yang digunakan yaitu tes serta dokumentasi. Penelitian dilakukan di Taman Kanak – kanak Putra 1 Pulau Punjung, Kabupaten Dharmasraya. Dari hasil penelitian, melalui uji hipotesis paired sample t-test terlihat bahwa nilai sig. (2-tailed) menunjukkan 0,000 dari kelas pre-test dan post-test, yang artinya Ha diterima dan H0 ditolak karena nilai menunjukkan 0,000 < 0,005. Maknanya, adanya pengaruh dari penggunaan puzzle huruf dan gambar dalam mengembangkan kosakata bahasa Inggris.dapat disimpulkan bahwa terdapat pengaruh signifikan dalam penggunaan puzzle huruf dan gambar untuk mengembangkan kosa kata bahasa Inggris anak di Taman Kanak – kanak.
Pengaruh Metode Bercerita Menggunakan Media Boneka Jari Terhadap Kemampuan Bahasa Ekspresif Anak TK Idhata Cambayya
Authors: Febrianti Asri , Rusmayadi Rusmayadi , Herman Herman
Published: June 2022

Tujuan penelitian ini untuk mengetauhi pengaruh metode bercerita menggunakan media boneka jari terhadap kemampuan bahasa ekspresif anak. Metode penelitian yang digunakan adalah kuantitatif Pre Experimental dengan desain One Group Pretest-Posttest Design. Penelitian ini dilaksanakan selama lima hari dan dalam beberapa tahap yaitu pretest yang dilakukan selama sehari dan dinilai dari segi aspek kemampuan bahasa anak sebelum diberikannya perlakuan/treatment dengan menggunakan media boneka jari, treatment dilakukan selama tiga hari menggunakan media boneka jari untuk mengetahui adakah pengaruh penggunakan media tersebut terhadap kemampuan bahasa ekspresif anak, dan yang terakhir posttest yang dilakukan selama sehari dan berlangsung dari awal pembelajaran hingga selesai yang bertujuan untuk mengukur keadaan akhir sesudah subyek diberikan perlakuan. Berdasarkan hasil penelitian dapat disimpulkan bahwa kemampuan bahasa ekspresif anak sebelum dan sesudah diberikan perlakuan menggunakan media boneka jari terdapat perubahan yang signifikan, dibuktikan dari hasil uji wilcoxon yaitu diperoleh Zhitung -2,810 dan sig ,005. Apabila nilai sig. Statistik uji wilcoxon < alpha (0,05) atau |Zhitung |> |Ztabel (1,96)|, maka Ho ditolak. Diperoleh nilai sig = 005 < alpha (0,05) sehingga diputskan untuk menolak Ho. jika Ho yang ditolak, maka secara otomatis H1 diterima yang artinya terdapat pengaruh penggunaan media boneka jari terhadap kemampuan bahasa ekspresif anak TK Idhata Cambayya
Analisis Kimia dan Mikrostruktur Rem Blok pada Roda Kereta Rel Listrik dengan Keausan Beralur
Authors: Priwardana Faizal Riko , Triyono Triyono , Soeharsono Soeharsono
Published: June 2022

Keausan yang terjadi pada roda kereta Moda Raya Terpadu (MRT) Jakarta adalah keausan tidak normal tingkat kedalaman yang lebih tinggi hanya pada satu titik, sehingga menyebabkan alur baru. Kereta MRT Jakarta tetap beroperasi dengan kondisi roda yang mengalami keausan beralur, karena belum adanya perbaikan. Pada penelitian ini bertujuan untuk mengetahui penyebab dan dampak dari keausan beralaur pada roda tersebut. Untuk itu guna mengungkap penyebab keausan dilakukan analisis morphologi permukaan, komposisi kimia, sifat fisik, sifat mekanik (kekerasan) dan struktur mikro terhadap 3 sampel rem blok yang mengalami keausan dan satu sample rem blok yang belum digunakan sebagai pembanding. Dari penelitian ini terungkap bahwa bahan komposit dan besi tuang dalam konstruksi sepatu rem sesuai dengan spesifikasi pabrikan, namun, kuat tekan komposit material (29 MPa) lebih rendah dari persyaratan MRTJ (35 MPa). Keasusan beralur pada roda kereta diduga disebabkan oleh morphologhi rem blok yang terdapat besi cor dipermukaan yang tidak menutupi seluruh permukaan rem blok. Area permukaan rem blok yang tidak terdapat besi cor berada di lokasi yang sama dengan keausan beralur pada tapak roda kereta. Selama pengereman suhu tinggi, tapak roda dan permukaan besi cor akan melunak, menyebabkan peningkatan tingkat keausan kedua komponen. Selama pengoperasian, peningkatan kekuatan tekan sepatu rem dapat mempercepat pembentukan keausan beralur pada tapak. Setelah diketahui penyebabnya agar roda tidak mengalami keausan beralur perlu ada modifikasi rem blok baik dari segi penyusun kimia dan morphologi permukaan rem blok.
PEMBUATAN SITUS WEB PENYEDIA FREELANCER DESAIN BANGUNAN SIPIL BAGI MASYARAKAT UMUM
Authors: Riyanta Wawan , Wardani Puruhita Hana , Kurniawan Muh. Adib , Malaiholo David , Prihatanto Rusman
Published: June 2022

Program Pengabdian Kepada Masyarakat bertujuan untuk memperkenalkan kepada seluruh masyarakat Indonesia tentang adanya web yang menyediakan media promosi dalam bidang desain bangunan bagi freelancer desain bangunan sipil yang dibutuhkan dalam mendukung kemudahan masyarakat umum untuk mendapatkan informasi mengenai contact person dan hasil desain pada masing-masing freelancer. Dalam pelaksanaan pengabdian kepada masyarakat, tim terlebih dahulu survei tentang kebutuhan masyarakat Indonesia dalam hal pekerjaan sipil, kemudian Menyusun kerangka support system. Sehingga diperoleh hasil bahwa banyak freelance desainer bangunan membutuhkan wadah dalam mempromosikan jasanya untuk dapat diketahui oleh masyarakat umum di Indonesia. Web freelance desain bangunan ini akan membawa perubahan mindset seluruh desainer bangunan untuk melihat peluang pekerjaan dibidang Teknik sipil dengan lebih mudah, sehingga lebih semangat dalam fokus berjuang dan menekuni bidang tersebut. Sedangkan bagi masyarakat umum, lebih mudah dalam mendapatkan informasi mengenai jasa desain bangunan dan dapat memilih sesuai dengan selera dan kebutuhan
PELATIHAN KESELAMATAN KERJA DIBIDANG PENGELASAN BENGKEL RUMAHAN DI MADIUN
Authors: Faisal Rachman Natriya , Aghastya Adya , Tamtomo Adi Wahyu , Ahda Imron Nanda , Rozaq Fadli , Arifin M. Zaiunul
Published: June 2022

Keterampilan dalam proses pengelasan merupakan hal yang penting dalam membentuk usaha bengkel rumahan. Tidak hanya terhenti dalam bidang keterampilan dan pengetahuan, perlunya pekerja dan pemilik usaha untuk mematuhi peraturan keselamatan kerja. Kesadaran standar operasional dalam bidang keselamatan kerja pengelasan bengkel rumahan harus diperhatikan, agar dapat menjamin keamanan pekerja. Pengabdian masyarakat ini dilakukan untuk menambah pengetahuan, keterampilan, dan keselamatan kerja dalam bidang pengelasan. Tujuan dari kegiatan ini adalah pemahaman secara utuh tentang alat, bahan, dan cara pengelasan serta keselamatan kerja dalam pengelasan. Manfaaatnya dapat menambah keterampilan dalam bidang pengelasan dan kesadaran mengenai pentingnya alat pelinding diri dalam keselamatan kerja. Berdasarkan kegiatan pengabdian masyarakat yang sudah dilakukan menunjukan adanya pengetahuan dan keterampilan pekerja pengelasan bengkel rumahan di Madiun cukup baik dibuktikan dengan pengamatan langsung penggunaan alat, pemilihan bahan, dan cara kerja. Keselamatan kerja di bengkel pengelasan rumahan kurang memadai dan perlu untuk ditingkatkan agar menjamin keamanan dan kesehatan para pekerja dengan mempeersiapkan alat pelindung diri secara lengkap
Effect of Human Resource Management Functions on the Balanced Scorecard – Case Study Jordanian Public Joint-stock Companies
Authors: Ilic Biljana Stojan , Al Salaimeh Safwan , Andjelic Slavica
Published: June 2022

The acceleration of contemporary and influencing changes in the future of administrative organizations has imposed on these organizations new, added challenges, which are evident in their relentless pursuit of realizing, absorbing, and introducing advanced systems adapting to modern ideas and trends, which give organizations the modernity and development character. The paper's study sought to determine the impact of human resource management functions on the balanced scorecard in Jordanian public joint-stock companies. Appropriate statistical methods were applied to the research process. In light of the results obtained, the study recommends the need to work on creating an organizational culture that promotes the optimal and effective use of human resource management functions in the organizational environment. Upgrading these functions to the desired higher levels, achieving compatibility between design and analysis of work with organizational structures, can provide incentives for employees and develop business procedures to improve the balanced scorecard of the organization.
On Some Topical Issues of Modern Philosophy of Law
Authors:   Saratov State Law Academy, Saratov, Russian Federation, Zheldybina Tatiana A.
Published: June 2022

Introduction. The article presents a modern view of the most important problems of the philosophy of law. The author’s vision of complex philosophical and legal issues in ontological, methodological and axiological aspects is presented. The author makes conclusions about the importance of the philosophy of law for legal science. A number of issues that are both interesting and relevant for ancient and modern science have been studied. Certain methods (hermeneutic, phenomenological, synergetic) for philosophical and legal research has been applied and substantiated. Theoretical Basis. Methods. The specificity of the research topic demanded an integrated approach to the methodology. Thus, the article used the system-structural, comparative, hermeneutic, analytical methods, the principle of historicism, abstracting and concretisation. The peculiarities of the aim of the study – to identify the most modern (from the point of view of the author) philosophical and legal problems in connection with the ontological, methodological and axiological functions of law – also determined the peculiarities of the interpretation and presentation of the material. Results. The problematics of the idea of law has been studied taking into account the ongoing processes of globalisation, specifically; – The correlation of modern philosophy and theory of law with the priority of the continuity of philosophical and legal scientific knowledge; – The definition of the status of philosophy of law in the system of scientific knowledge; – The substantiation of significant methods of philosophy of law; – The analysis of the value comprehension of questions of philosophy of law in connection with the revision of traditional views on the essence and meaning of law is. Particular attention is paid to ancient ideas that remain valuable – namely the meaning of life, faith in one’s ideals, consistency, and fortitude. The idea of public and private good is considered from modern positions. Discussion and Conclusion. The analysis made it possible to conclude that the philosophy of law, on the one hand, develops under the influence of established traditions, whilst on the other hand, it needs modern understanding and argumentation from the standpoint of continuously developing scientific knowledge.