bluuebunny/crossref_metadata_2025 huggingface dataset:
PROBLEM ISSUES OF THE FUNCTIONING OF PUBLIC FINANCES DURING THE WAR
Authors: Denysenko Nataliia
Published: December 2022

The article highlights the current issues of planning and budget development during the war, the functioning of state finances, the components of the military economy as a multi-sectoral complex, and the mechanisms of financing the military economy in modern conditions. The main modern trends in the sphere of public finances of Ukraine are considered. A comparison is made with the world experience of the functioning of military state finances. The financial consequences in the countries affected by the war are analyzed.
Military finance is a special part of state finances, the main link of which is the military budget. The military budget is part of the State budget of the country. The article examines the world experience of the budgetary process during the war.
The structure of military finances and its main elements are analyzed: the military budget, sources of income generation and spending, military borrowing, military purchases, finances of interstate military groups, foreign military aid, military defense orders, military levies, and others.
The classification of military costs, which are divided into direct, indirect and hidden, is generalized. In turn, direct military expenses are divided into current and capital expenses.
The article emphasizes that there are three main sources of funding for military spending: printing money, increasing taxes, and borrowing. The advantages and disadvantages of each of these sources of financing are analyzed. Analysis of the functioning of military finances in the leading countries of the world during the wars of the 20th century revealed the main trends. Most countries increased the tax rates of individuals, did not use the provision of state grants to support small businesses, tried to keep the share of monetary emission among sources of financing no more than 20%, used internal state borrowing to attract funds.
Military bonds are considered as a kind of investment tool to support the state budget. Military bonds are separate issues of domestic state loan bonds from the Ministry of Finance of Ukraine during martial law. The conditions for issuing state military bonds are summarized.
METHODS OF ADAPTATION OF INDUSTRIAL ARCHITECTURE TO MODERN URBAN PLANNING CONDITIONS
Authors: Olena Oliynyk , Shkaraputa Mykyta
Published: December 2022

The article explores the principles of renovation of industrial areas in the existing urban environment. The classification of elements of industrial territories by size, type is considered. A study of methods of aesthetic renovation of industrial areas is carried out. The basic principles of functional adaptation of objects of industrial architecture in urban space, taking into account urban planning conditions, are revealed. Industrial facilities in Ukraine over the past 50-70 years were built during the period of mass construction in conditions of cost savings, which sometimes led to the simplification of compositional solutions, monotony and vagueness of the architecture of production and auxiliary buildings of enterprises. Most of them were designed on the outskirts of the city, but with the growth of urban areas were surrounded by residential development. A certain order of spatial construction of territorial elements in the process of formation of production territories has been revealed. The smallest element of the production territory is the site of an industrial enterprise, the next largest structural element is an industrial node, that is, a group of enterprises located according to a single architectural and planning plan. Several mutually connected industrial hubs form an urban industrial area, which is connected to the city by a system of highways. Renovation of industrial buildings and structures in the image of the urban environment is proposed to be carried out taking into account the following parameters: urban planning; historical and cultural; material; natural-ecological. It is determined that the possibilities of further expansion of the urban area are reduced due to the need to preserve natural areas and limit the territorial growth of the city. The transformation of existing urban facilities can be divided into renovation with a change in the function of the territory, reconstruction, and partial reconstruction with elements of improvement. Change of functional purpose is carried out taking into account the adjacent territory and its planned development (microdistrict, district, etc., depending on the size of the industrial areas).
TRANSFORMATION OF THE URBAN AESTHETICS CONCEPTS IN THE CONTEXT OF EUROPEAN URBAN PRIORITIES
Authors: Lyaskovsky Oleg
Published: December 2022

The article deals with the analysis of changes in perceptions of the aesthetics of the modern city, arising from the EU urban planning documents.
A number of development direction have been identified where the transformation of urban planning priorities and environmental value categories is taking place. Three conceptual blocks have been outlined, which are used by Western urban planning opinion, and each of them contains valorization categories for assessing the aesthetic quality of the urban environment.
Three conceptual blocks of urban strategy have been identified, which can be conditionally called social, environmental and self-sufficient. The first is related to "cohesion policy". The main goal is to construct a type of relationship that would minimize the potential for conflict among different groups. In the context of valorization categories of urban aesthetics, it should be noted the deterioration of the associative content of various forms of visual separation; partial loss of attractiveness by dominance markers. As well as the added value of open spaces and places of common presence. The environmental block will lead to a positive rethinking of agricultural motives and fragments of wildlife, innovative man-made ways of nature landscaping. The self-sufficient conceptual block valorizes combines bionic and antropotrophic compositional plots.
It has been outlined a principles of the corresponding aesthetic model with the revival of spontaneity and departure from geometric determinism are new categories of aesthetic value. Also returning the urban landscape to the synergy between the aspect of identity, which implies inclusive diversity and the aspect of the environment, which leads to the biosphere creation of space with the involvement of elements of nature both directly and in the form of architectural interpretations.
The Role Of Social Capital In Increasing The Firm Performance
Authors: Anggrayni Lilly
Published: December 2022

ABSTRAK

Penelitian ini bertujuan untuk menganalisis peran modal social dalam meningkatkan kinerja perusajaan. Penelitian ini menggunakan pendekatan kuantitatif yang bertujuan untuk menguji variabel yang dihipotesiskan. Spss digunakan untuk menganalisis data dalam penelitian ini. Sampel penelitian adalah industry pertambangan yang terdaftar pada Bursa Efek Indonesia (BEI) dan sampel dipilih menggunakan metode purposive sampling. Studi ini berkontribusi terhadap agensi teori dan teori stakeholder yang membahas konflik kepentingan antara shareholder, stakeholder dan manajemen perusahaan.

 

Kata Kunci: Modal Sosial, Kinerja Perusahaan, agency theory and stakeholder theory.  

 

ABSTRACT

Examining the role of social capital in increasing the firm performance is the aim of this current study. This research uses quantitative approach with explanatory research type. SPSS is the tool of analysis which is used in this research. The research sample is the mining industry which was listed in the Bursa Efek Indonesia (BEI) and the sample is selected using purposive sampling method. The result shows that social capital could increase the firm performance. This study contribute to the agency theory and stakeholder theory which discuss the conflict of interest between shareholder, stakeholder and firm management.

Keywords: Social Capital, Firm Performance, agency and stakeholder theory
Analisis Perbandingan Piutang Murabahah Dengan Metode Efektif, Metode Anuitas dan Metode Rata-Rata
Authors: Wifi Elsa Ameyda , Awalina Putri , Antasari Dewi Wungkus
Published: December 2022

Abstrak

Penelitian ini bertujuan untuk menganalis, membandingkan dan menyimpulkan perhitungan margin piutang murabahah  yang digunakan oleh BMT Rahmat Syariah Kediri dengan menggunakan metode efektif, metode anuitas dan metode rata - rata. Penelitian ini menggunakan metode terapan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data angsuran pembelian motor dengan menggunakan akad murabahah pada tahun 2020 dengan jumlah sampel 4 anggota yang di ambil dengan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah menggunakan metode deskriptif kuantitatif dengan menggunakan data angsuran anggota pembiayaan murabahah.

Hasil penelitian ini adalah sebagai berikut perhitungan margin piutang murabahah pada tahun 2020 di BMT Rahmat Syariah Kediri yang tertinggi yaitu metode flat sebesar Rp 10.411.000,00 namun meskipun laba perusahaan tinggi minat anggota menurun dikarenakan bunga yang sangat tinggi. Metode rata-rata sebesar Rp 2.711.227,08 namun sangat berpengaruh terhadap laba perusahaan. Sedangkan metode efektif sebesar Rp 5.422.395,84 dan metode anuitas Rp 5.740.063,47 terdapat selisih sebesar Rp 317.667,63. Metode anuitas merupakan modifikasi perhitungan metode efektif jadi semakin efisien dan mudah dalam pembayaran angsuran karena angsuran sama setiap bulannya.

Kata Kunci : Pembiayaan Murabahah, Metode efektif, Metode Anuitas, Metode Rata-Rata.

Abstract

This study aims to analyze, compare and conclude the calculation of the margin of murabahah receivables used by BMT Rahmat Syariah Kediri by using the effective method, the annuity method and the average method. This study uses an applied method. The data used in this study is secondary data in the form of installment data for motorbike purchases using a murabahah contract in 2020 with a sample of 4 members taken by purposive sampling technique. The analytical technique used in this research is descriptive quantitative method using installment data of murabaha financing members.

The results of this study are as follows the calculation of the margin of murabahah receivables in 2020 at BMT Rahmat Syariah Kediri which is the highest, namely the flat method of Rp. 10,411,000.00 but even though the company's profit is high, the interest of members decreases due to very high interest. The average method is Rp. 2,711,227,08 but it is very influential on the company's profit. While the effective method is Rp. 5,422,395.84 and the annuity method is Rp. 5,740,063.47, there is a difference of Rp. 317,667.63. The annuity method is a modification of the calculation of the effective method so that it is more efficient and easier to pay installments because the installments are the same every month.

Keywords: Murabahah Financing, Effective Method, Annuity Method, Average Method.
Analisis Perencanaan Pajak Melalui Metode Penyusutan Aset Tetap dan Revaluasi Aset Tetap Untuk Meminimalkan Beban Pajak Terutang (Studi Kasus pada CV. ELITA Kerudung Kediri)
Authors: Anggraini Ninik , Rahmamita Dias
Published: December 2022

ABSTRAK

Dalam perpajakan terdapat dua metode penyusutan yaitu metode garis lurus dan metode saldo menurun. Revaluasi menghasilkan nilai wajar aset tetap dari nilai buku. Melalui analisis perencanaan pajak melalui metode penyusutan aset tetap dan revaluasi aset tetap untuk meminimalkan beban pajak terutang. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan beban penyusutan dengan metode penyusutan berdasarkan ketentuan pajak dan dampak yang dihasilkan dari revaluasi aset tetap perusahaan untuk upaya meminimalkan beban pajak terutang. Penelitian ini menggunakan analisis deskriptif kuantitatif yaitu penelitian yang bertujuan untuk memberikan gambaran keadaan yang sebenarnya dari objek yang diteliti berdasarkan fakta-fakta yang ada, dengan cara sedemikian rupa pada data hasil pengukuran yang berhubungan sehingga diperoleh informasi yang tepat. Berdasarkan hasil analisis, penyusutan dengan metode saldo menurun menghasilkan nilai beban yang relatif besar pada tahun pertama dan mengecil seiring bertambahnya tahun operasi. Hasil revaluasi menunjukkan nilai buku aset tetap meningkat yang menyebabkan naiknya beban penyusutan. Keadaan ini menyebabkan laba sebelum pajak menurun dan dapat meminimalkan beban pajak terutang perusahaan.

Kata Kunci : Perencanaan Pajak, Penyusutan Aset Tetap, Revaluasi, Pajak Terutang

 

 

ABSTRACT

In taxation there are two methods of depreciation, namely the straight-line method and the declining balance method. The revaluation results in the fair value of fixed assets from the book value. Through the analysis of tax planning through the method of depreciation of fixed assets and revaluation of fixed assets to minimize the burden of tax payable. The purpose of this study was to determine the difference between the depreciation expense and the depreciation method based on tax provisions and the impact resulting from the revaluation of the company's fixed assets in an effort to minimize the tax burden payable. This study uses descriptive quantitative analysis, namely research that aims to provide an overview of the actual state of the object under study based on the existing facts, in such a way on the related measurement data so that the right information is obtained. Based on the analysis results, depreciation using the declining balance method results in a relatively large expense value in the first year and decreases with increasing years of operation. The results of the revaluation show that the book value of fixed assets increases which causes an increase in depreciation expense. This situation causes profit before tax to decrease and can minimize the company's tax burden.

Keywords: Tax Planning, Depreciation, Revaluation, Tax Burden
Analisis Penerapan Perencanaan Pajak Badan PPh Pasal 25 Berdasarkan UU HPP Nomor 7 Tahun 2021 Melalui Rekonsiliasi Fiskal Sebagai Efisiensi Beban Pajak (Studi Kasus Pada CV. Asia Education)
Authors: Dwifans Tianick Leoanti , Niam Muhammad Alfa , Ratih Nur Rahmanti
Published: December 2022

CV. Asia Education merupakan sebuah perusahaan yang bergerak dalam bidang pengadaan barang. Penelitian ini dilakukan karena CV. Asia Education membayar pajak menggunakan tarif final, sedangkan tarif final hanya digunakan dalam jangka waktu paling lama 4 tahun untuk Persekutuan Komanditer (CV). Setelah jangka waktu berakhir yaitu tahun pajak 2022, Perusahaan menggunakan tarif normal sesuai dengan Pasal 17 ayat (1) huruf b UU HPP Nomor 7 Tahun 2021 sebesar 22%. Sumber data yang digunakan dalam penelitian ini adalah data primer. Jenis data yang digunakan adalah data kuantitatif dan data kualitatif yang diperoleh dari hasil wawancara dan dokumentasi. Metode yang digunakan yaitu deskriptif kuantitatif. Variabel dalam penelitian ini yaitu Perencanaan Pajak Badan PPh Pasal 25, Rekonsiliasi Fiskal dan Efisiensi Beban Pajak. Berdasarkan hasil analisis, perbandingan perhitungan PPh terutang sebelum penerapan perencanaan pajak sebesar Rp98.051.580 dan setelah penerapan perencanaan pajak dengan rekonsiliasi fiskal sebesar Rp71.623.163, maka CV. Asia Education dapat efisiensi beban pajak sebesar Rp26.428.417 dan PPh Pasal 25 sebesar Rp5.968.597. Jika perusahaan menerapkan perencanaan pajak maka perusahaan dapat menghasilkan efisiensi beban pajak yang dibayar. Perencanaan pajak juga akan berpengaruh terhadap Penghasilan Kena Pajak yang akan digunakan untuk menghitung PPh Pasal 25. Berdasarkan uraian, maka saran dari peneliti hendaknya CV. Asia Education melakukan penerapan perencanaan pajak berdasarkan UU HPP Nomor 7 Tahun 2021 melalui rekonsiliasi fiskal supaya mendapatkan efisiensi beban pajak yang maksimal
Pengaruh Penghasilan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) di Kelurahan Semampir Kota Kediri
Authors: Fathon Mohammad Alfadia , Fauziyah Fauziyah , Isnaniati Siti
Published: December 2022

The purpose of this study is to see how the effect of income and awareness of taxpayers on taxpayer compliance to fulfill the Rural and Urban Land and Building Tax (PBB-P2) in Semampir Village, Kediri City. This research data was obtained from PBB-P2 realization data for 2019-2021 and answers from respondents by distributing questionnaires for PBB-P2 taxpayers in Semampir Village, Kediri City as many as 96 respondents. The number of respondents is determined as a sample through a random sampling technique and is calculated based on the solvin formula. In collecting data, this study uses collection techniques in the form of documentation and questionnaires, while in analyzing the data using instrument test methods, classical assumption test, multiple regression analysis, t test (partially), and F test (simultaneously). The results of the study indicate that the taxpayer's income variable affects taxpayer compliance, it can be proven that the sig value is at 0.002 which is not more than 0.05 and taxpayer awareness affects taxpayer compliance through the sig value is 0.000 which the value is not more than 0, 05.

Keywords: Taxpayer Income, Taxpayer Awareness, Taxpayer Compliance
Analisis Pengelolaan Dana Bergulir Untuk Mengukur Kinerja Keuangan Dan Meminimalisir Kredit Macet (Studi Kasus Pada Unit Pengelola Kegiatan (UPK) di Kecamatan Tugu Kabupaten Trenggalek)
Authors: Luayyi Sri , Kencahyati Alfhentina Shofia , Awalina Putri
Published: December 2022

Penelitian ini bertujuan untuk menganalisis pengelolaan dana bergulir untuk mengukur kinerja keuangan dan meminimalisir kredit macet. Penelitian ini digunakan untuk mengetahui bagaimana pengelolaan dana bergulir pada UPK Kecamatan Tugu. Untuk mengetahui apakah pengelolaan dana bergulir dalam kondisi baik atau belum maka peneliti melakukan perhitungan terkait kinerja keuangan dan rasio kredit macet sehingga nantinya pihak UPK Kecamatan Tugu dapat melalukan langkah terbaik untuk meminimalisir kredit macet. Penelitian dilakukan dengan jenis penelitian berupa deskriptif kuantitatif. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi data laporan keuangan selama tahun 2019-2021. Teknik analisis data dilakukan melalui lima tahap mulai dari tahap analisis prosedur, analisis mekanisme, analisis kinerja keuangan, analisis kolektibilitas kredit bermasalah, dan upaya meminimalisir kredit macet. Berdasarkan hasil analisis yang telah dilakukan dapat disimpulkan bahwa pengelolaan dana bergulir UPK Kecamatan Tugu dalam kondisi kurang baik. Terlihat dari kinerja keuangan selama tiga tahun belum stabil dikarenakan rasio laba menurun pada tahun 2021 dikarenakan tingginya kredit macet. Maka harus dilakukan upaya-upaya tambahan untuk meminimalisir kredit macet yaitu upaya penjadwalan kembali, persyaratan kembali, penataan kembali, kombinasi dari ketiga strategi tersebut. Serta upaya lain yaitu melakukan penagihan secara langsung, bekerja sama dengan kreditur lain dan langkah terakhir yang dapat dilakukan adalah dengan melalui proses pengadilan.

Kata Kunci: Pengelolaan Dana Bergulir, Kinerja Keuangan, Kredit Macet, UPK Kecamatan   Tugu
Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak,Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Perpajakan Sebagai Variabel Moderating
Authors: Setyani Putri Ester Yuli , Kusuma Marhaendra , Selviasari Rike
Published: December 2022

This study aims to determine the effect of taxpayer understanding of taxation, taxpayer awareness, and quality of tax service services on individual taxpayer compliance with tax sanctions as a moderating variable. The moderating role is to determine whether to weaken or strengthen the dependent variable and the independent variable. The objects in this study are individual taxpayers who pay SPT 2022, individual taxpayers who are obedient and timely in paying taxes in 2022, and have a TIN. The data used in this study is primary data obtained by distributing questionnaires to taxpayers who are at KPP Pratama Tulungagung.

The sampling technique in this study used purposive sampling method. The number of samples taken is 150 respondents. The data analysis technique used in this research is validity test, reliability test, classical assumption test and linear regression test Moderated Regression Analysis (MRA) model using SPSS for windows. The results of this study are (1) understanding of taxation has no effect on taxpayer compliance, (2) taxpayer awareness has no effect on taxpayer compliance, (3) tax service quality has a positive effect on taxpayer compliance, (4) tax sanctions have a positive effect on taxpayer compliance, (5) tax sanctions do not moderate tax understanding on taxpayer compliance taxes, (6) tax sanctions do not moderate taxpayer awareness of taxpayer compliance, (7) tax sanctions moderate the quality of tax service services on taxpayer compliance.

Kata kunci: kepatuhan wajib pajak, pemahaman perpajakan, kesadaran wajib pajak, kualitas pelayanan fiskus, sanksi perpajakan
Quality of Life of Chilean Breast Cancer Survivors: Multicentric Study
Authors: Lorca Luz Alejandra , Sacomori Cinara , Vera-Llanos Sandra , Hinrichsen-Ramírez Alicia Estefanía , López Karen , Vega Marcela , Contalba Patricia , Sperandio Fabiana Flores
Published: December 2022

Introduction: As breast cancer survivorship rates increase, so does the necessity to improve survivors’ health-related quality of life (HRQoL). Objective: To analyze HRQoL among Chilean breast cancer survivors, in general and considering geographic location. In addition, to correlate HRQoL with age, education level and body mass index (BMI). Method: Cross-sectional observational study which included 125 female breast cancer survivors from three public hospitals in three Chilean Macroregions: Central, North Central, and South. The EORTC Questionnaires, QLQ-C30 and QLQ-BR23, and sociodemographic and clinical records were applied. Results: The mean age was 56.1 (±11.9) years with a HRQoL summary score of 67.6 (21.9). HRQoL was reduced mainly in emotional functioning, pain, and insomnia. Fatigue, dyspnea, appetite loss, constipation, financial difficulties, breast and arm symptoms were also reported. The women from the South Macroregion Hospital presented the worst HRQoL scores for most of the domains [general health, functioning (physical, emotional, cognitive and social), fatigue, and nausea], p<0.001. The summary score of HRQoL was correlated to age (Spearman´s rho=0.202, p=0.033), BMI (rho=-0.341, p<0.001), and education level (rho=0.310, p=0.001). Conclusion: Women from three Macroregions showed differences in HRQoL. The latter correlated to age, BMI, and education level. Considering the high presence of symptoms, it is necessary to improve survivorship care plans, providing access to rehabilitation in the continuum of care.
Corporate social policy of the company as a basis for the development of solutions in the field of health management: review of foreign literature
Authors: Zudin A. B. , Vvedensky A. I. , Krekova M. M.
Published: December 2022

The article presents an overview of scientific publications by foreign authors on the development of corporate socially-oriented practices in the field of employee health management. It is determined that there is a direct link between initiatives within the framework of internal corporate social responsibility and health, stress level, satisfaction, productivity of employees, their loyalty to the company.
The results of development in the public sector of the Russian pharmaceutical market in 2019-2021
Authors: Trofimova E. O. , Denisova M. N.
Published: December 2022

In 2020-2021, COVID-19 pandemic made a significant impact on the pharmaceutical market in developed countries as well as developing ones. Since 2019 the Russian pharmaceutical market has been demonstrating high growth rates in value terms with the main contribution made by the public (reimbursement) sector of the market.The goal was to study the main trends in the medicines consumption in the public sector of the Russian pharmaceutical market.Materials and methods. The analysis was based on IQVIA data, including preferential medicines supply (MS) for outpatients, MS for hospitalized patients, centralized federal MS programs, and other MS. The IQVIA data did not consider the use of COVID-19 vaccines.Results. In 2019-2021, the average annual growth rate of the public sector was 125.4% in value terms, which was determined by shifts in the consumption structure in favor of more expensive drugs. The main contribution to the positive dynamics was made by the hospital segment, share of which increased over the three years by 17 percentage points up to 45%. The dynamics of preferential MS programs lagged the general growth rates. The main impact on the market had made the following pharmacotherapeutic groups (according to ATC classification): anticancer drugs (groups L01, L02), immunosuppressants (L04), antivirals (J05), antithrombotics (B01), drugs for the treatment of spinal muscular atrophy (M09). The contribution of domestic-made production to the growth in value terms consisted of 38% over three years. Its share in the consumption structure increased by 2.4 percentage points up to 35.4%.Discussion. The prerequisites for the high dynamics of the public sector in 2019 was a significant increase in government healthcare spending, including the expansion of existing MS programs. In 2020-2021, the COVID-19 epidemic had the main impact on the volume and structure of medicines consumption, as well as an increase in funding and the launch of new MS programs. During the COVID-19 epidemic, the consumption of domestic-made drugs, including new original ones, has increased.Conclusion. As in other countries, in the coming years, the factor of controlling COVID-19 epidemic will no longer make a key impact on the dynamics of the Russian pharmaceutical market, while the expansion of reimbursed MS programs will especially being actual to the expected decline in household incomes.
Laboratory monitoring of successful COVID-19 as part of the in-depth medical care project «Healthy Moscow»
Authors: Komarov A. G. , Latypova M. F. , Slutsky E. A. , Bezymyanny A. S.
Published: December 2022

Introduction. After COVID-19, survivors often report post-COVID syndrome (PCS), which presents with a wide range of new, recurring, or ongoing symptoms lasting weeks or months after exposure to SARS-CoV-2. PCS is a poorly understood condition due to chronic, mild inflammation theorized as a pathophysiological mechanism.Aim. Our goal is to search for biomarkers for accurate identification of PCD, its treatment and prevention in men of different ages who recovered from COVID-19 as a result of SARS-CoV-2 Delta and Omicron.Materials and methods. The study is based on data from a population cohort study of the health status of Muscovites aged 18 years and over during in-depth medical examinations. Participants had a history of a positive SARS-CoV-2 test result or a diagnosis of COVID-19 that was at least 60 days after recovery. He completed a list of laboratory tests: complete blood count, ESR (in 2022), D-dimer and 7 biochemical biomarkers. Men were divided into age groups: 18-39, 40-59, 60+ years old. We recorded the values of the norm, above the norm, critically above the norm, below the norm and critically below the norm.Results. Statistically significant laboratory parameters with abnormal values were determined: leukocytes, lymphocytes, monocytes, eosinophils, hemoglobin, platelets, D-dimer, cholesterol, LDL, CRP, ALT, AST, LDH, creatinine (p < 0.01%).Discussion. An abbreviated working list of laboratory biomarkers for the primary sorter of PKC in men of different age groups was developed: “18-39 years old” - cholesterol, LDL, ALT, AST and CRP (p < 1%); «40-59 years old» - cholesterol, LDL, D-dimer, CRP, ALT, AST and ESR (p < 1%); «60+ years old» - D-dimer, cholesterol, LDL, ESR, CRP, creatinine, AST, Їplatelets and leukocytes (p < 1%).Conclusion. Monitoring the values of the established list of biomarkers is effective for the initial adequate sorting of men after COVID-19 who need dispensary observation and rehabilitation.
A contribuição e importância da inserção do psicólogo no contexto organizacional e do trabalho
Authors: Grando Fernando Mattheus , Galeski Isadora , Meneguzzi Camila
Published: December 2022

A psicologia possui como principal foco o estudo do comportamento humano, e o psicólogo organizacional faz uso desses conhecimentos, tendo como local de atuação o ambiente corporativo. Ao entender o comportamento dos que compõem esse ambiente, o psicólogo trabalha promovendo uma melhor qualidade de vida para esses indivíduos, para que, assim, cada colaborador possa aprimorar sua performance e desempenho dentro da instituição. É devido a isso que esse artigo preza por indagar a respeito da importância e das principais participações do psicólogo dentro de uma instituição e como ele coopera para o aumento da qualidade de vida do trabalhador. O presente estudo tem como objetivo verificar e discutir a contribuição e a importância da inserção do profissional da psicologia dentro das organizações. Para a realização desse artigo, foram utilizadas pesquisas bibliográficas, para que, assim, seja possível entender, de forma concreta e objetiva, o papel do técnico na área da psicologia no contexto corporativo. Tal profissional, ao ser inserido no ambiente organizacional, pode motivar e ampliar a qualidade de vida daqueles que compõem a instituição, gerando, assim, impactos positivos para todos, podendo levar melhores resultados financeiros para a empresa. Sendo assim, o objetivo desse profissional é proporcionar bem-estar para os membros da corporação. Os psicólogos são especialistas devidamente qualificados e que, através da formação e do conhecimento técnico, atuam de forma estratégica ao analisar cada acontecimento dentro da organização. São as empresas que investem em uma melhor qualidade de vida de seus colaboradores e que apostam em seu capital humano, que se destacam e possuem um diferencial competitivo, tendenciado a se sustentar, crescer e se destacar cada vez mais no mercado.
Development of Web-Based Industrial Revolution 4.0 Implementation Monitoring System Prototype for Academic Programmes
Authors: Sapawi Rohana , Wahi Rafeah , Annuar Azzahrah , Ujir Hamimah , Salleh Shanti Faridah , Hashim Hashimatul Fatma , Marzuki Ade Syaheda Wani , Wan Ibrahim Wan Hashim
Published: December 2022

Universiti Malaysia Sarawak has moved forward to transform the conventional academic curriculum in line with Industrial Revolution 4.0 and the Ministry of Education’s aspiration for future-ready curriculum transformation in academic programmes. The process of monitoring the implementation of Curriculum 4.0 in UNIMAS academic programmes involved a significant number of documents that are done manually due to records being kept in writing, printed using files and manual form. Thus, access to information is less organised, time consumed and require storage space. Furthermore, unsystematic, ununiform reporting on transformative teaching and learning with different formatting. A proposed system is developed by using Unified Modelling Language that consists of Use–Case Diagrams, Activity Diagram and Sequence Diagrams to interact between the users. In this prototype, all lecturers are required to fill in 14 criteria covering future-ready curricula such as curriculum structure, transformative learning teaching delivery, and alternative assessments. This system replaced the manual way of managing to monitoring, recording, analysing, and reporting the implementation of curriculum 4.0 elements and criteria in academic programmes including the transformative learning and teaching delivery practices. Furthermore, this proposed system is more efficient, accurate and user-friendly compared to manual implementation.
A Case Study of the Subtitle Translation of a Short Video from the Perspective of Three-dimensional Transformation of Eco-Translatology
Authors: Leyang WANG , Dingfang LIU
Published: December 2022

In the context of the rapid development of new media and the globalized transmission of short videos, the quality of subtitle translation needs to be improved. Based on the theory of Three-dimensional Transformation of Eco-translatology proposed by Professor Hu Gengshen, this paper analyzes the subtitle translation of the short video The "Story of Spring" in Xiong’an, aiming to explore how to apply the approach of translation adaptation in different cultural backgrounds from the three dimensions of language, culture, and communication to improve the quality of video subtitle translation. Through the case study of short video subtitle translation from the perspective of Eco-translatology, this paper tries to provide some constructive suggestions for researchers and translators in related areas.
Expert-led research on the educational environment of a higher education institution: findings and analysis
Authors: Bratko Mariia , Khoruzha Liudmyla
Published: December 2022

The importance of the educational environment in personal growth, education, and building is realized via the analysis of scientific resources. One of the most crucial elements of such processes, according to some, is the educational environment. The terms "educational environment" and "educational environment of institution of higher education" are defined by the author. The writers promote the idea that the educational setting is a network of resources for individual education. The environmental approach to education, which aims to create and develop an educational environment that must fulfill a student's educational needs, is changing the emphasis on teaching, it is highlighted. The author's method of assessing the quality of the educational environment at a higher education institution is supported and approved, and the rating scale for this method is introduced. The method recommends doing a professional assessment of the learning environment of a higher education institution using qualitative (modality) and quantitative (professional breadth, professional saturation, sociocultural intensity, congruence, openness, mobility, informativeness) factors. A higher education institution's typology of the educational environment is offered (innovative-professional, formal-professional, pragmatically-oriented, formal general cultural educational environment). The analysis and explanation of the experiment's findings at Borys Grinchenko Kyiv University's University College are provided. Three expert groups, which included student, teacher, and parent representatives, evaluated the college's educational setting. Even while assessments made by several expert groups are comparable, it becomes clear that there are important disparities, which has been demonstrated with the help of the right statistical techniques. It has been concluded that there is tremendous potential for the validation of the entire monitoring system of the educational environment of institution of higher education and associated diagnostic instruments.
Ljudsko
dostojanstvo – temelj ustavnog poretka
Authors: Zlatić Vedran
Published: December 2022

U ovome radu razmatra se uloga koncepta ljudskoga dostojanstva u ustavnim poredcima. U prvome dijelu prikazuje se povijesni razvoj inkorporiranja toga koncepta u međunarodne akte nakon završetka Drugoga svjetskog rata. U drugome dijelu rada komparativni pregled pokazuje nam da upravo nakon 1945. godine dolazi do sve učestalijega izričita pozivanja na taj koncept i u samim ustavnim dokumentima. Međutim, kako se u tome dijelu rada prikazuje, podjednaku važnost navedeni koncept ima u judikaturi brojnih ustavnih i drugih sudova. Naposljetku, u trećem dijelu autor pokazuje da koncept ljudskoga dostojanstva nije samo središnji element postojećih ustavnih sustava kojim su obvezane konstituirane vlasti. Naime, navedeno ljudsko dostojanstvo esencijalan je dio i samoga procesa donošenja novog ustava jer je u biti vezan uz konstituirajuću vlast.
УКРАЇНСЬКИЙ ІСТОРИКО-АРХІТЕКТУРНИЙ ТА МУЗЕЙНИЙ ПОТЕНЦІАЛ ДЛЯ УСПІШНОЇ КУЛЬТУРНОЇ ЄВРОІНТЕГРАЦІЇ
Authors: Свинаренко Наталія Олександрівна
Published: December 2022

Для найближчого майбутнього нашої України важливим напрямком міжнародного співробітництва, в першу чергу, із сусідніми державами – з Польщею, Словаччиною, Угорщиною, Румунією, буде культурологічний. На сьогодні цей вид співробітництва унеможливлюється через путінську збройну агресію на наші землі. Метою даної роботи є характеристика історико-архітектурного та музейного потенціалу західних областей України (Львівської, Закарпатської, Тернопільської, Івано-Франківської, Волинської, Чернівецької, Рівненської) для становлення та розвитку сучасної успішної культурної євроінтеграції. Історіографічна база вказаного питання досліджувалася завдяки хронологічному методу з часу отримання незалежності України і до наших днів, а характеристика музейного та історико-архітектурного фондів найбільших міст заходу України вивчалася через описовий метод. Результати. Щодо аналізу історіографічної бази питання, то вивчене переважно українсько-польське культурне співробітництво у різних аспектах (регіональному, освітньому, науковому, гуманітарному і т.і.). Львівська, Закарпатська, Тернопільська, Івано-Франківська, Волинська, Чернівецька, Рівненська області мають надзвичайно багатий історико-архітектурний та музейний потенціал для успішного українсько-європейського культурного співробітництва. Висновки. Музеїв дуже багато, за змістом вони є різнопланові, і тому кожен європейський турист може знайти собі щось необхідне та корисне. Щодо історико-архітектурного потенціалу названих областей, то переважна більшість об’єктів, які представляють цінність, – це релігійні споруди, переважно діючі, для місцевих вірян (храми православної церкви, римо-католицької, греко-католицької, іудейської, вірменської та ін.). Матеріальна база для українсько-європейського культурного співробітництва є достатньою для задоволення духовних потреб як вірян різних конфесій, так і атеїстів, поціновувачів історії та культури, сприятиме пришвидшенню процесу євроінтеграції.
Trayectorias universitarias: doctor Alfonso Pérez Romo (1924-2022)
Authors: Departamento de Formación y Actualización Académica
Published: December 2022

Se presenta una breve semblanza académica del doctor Alfonso Pérez Romo, rector de la Universidad Autónoma de Aguascalientes durante el periodo 1978-1980.
tutoría en la UAA: un programa de fortalecimiento académico
Authors: Departamento de Formación y Actualización Académica
Published: December 2022

Se analizó el Programa Institucional de Tutoría (PIT) de la Universidad Autónoma de Aguascalientes (UAA) con el objetivo de dar a conocer no sólo los antecedentes del mismo, sino también los principales factores de riesgo académico y las estrategias de acción tutorial que aplican para su prevención los diferentes actores que conforman el PIT. Finalmente se brindan algunas recomendaciones de atención oportuna para que los docentes implementen en el aula.
propuesta de heteroevaluación para el seguimiento y la retroalimentación oportuna en la educación virtual
Authors: Osuna García José Candelario
Published: December 2022

Este artículo tiene como objetivo compartir con la comunidad de profesores universitarios que laboramos en la educación virtual una propuesta cíclica de heteroevaluación del aprendizaje, fundamentada en el enfoque formativo que se aplica en algunos cursos virtuales y semipresenciales del programa de licenciatura en Ciencias de la Educación de la Universidad Autónoma de Baja California (UABC). Por impulsar en los estudiantes el desarrollo de la capacidad para identificar fortalezas y debilidades en el proceso de elaboración de tareas, así como el hábito de fortalecer la estructura y contenido de las mismas a partir de la retroalimentación recibida en la primera fase de evaluación, se recomienda la implementación de esta estrategia pedagógica.
video-proceso como herramienta de enseñanza y aprendizaje
Authors: Sánchez Ramos Ma. Eugenia
Published: December 2022

En las aulas, la búsqueda de recursos didácticos que fortalezcan el proceso de enseñanza-aprendizaje es una tarea permanente para el docente. En este sentido, la tecnología y el desarrollo de diversas aplicaciones han contribuido a la interactividad. El objetivo de este artículo es compartir la experiencia del uso del video en la materia de Metodología de la Investigación en cuatro grupos de la División de Ciencias Económico-Administrativas de la Universidad de Guanajuato, en donde los estudiantes aplicaron los saberes previos sobre aplicaciones y edición de video, así como procesos de análisis y síntesis de la información.
Modalidad educativa híbrida como estrategia del regreso a clases derivado de la pandemia de covid-19
Authors: Romo Bacco Carlos Eduardo , Moreno Virgen Martha Cecilia , Montoya Landeros María del Carmen , Parga Montoya Neftalí
Published: December 2022

La pandemia por coronavirus (covid-19) ocasionó cambios drásticos en la vida cotidiana de la sociedad. De un momento a otro, millones de estudiantes cambiaron la modalidad escolar para incorporarse a un modelo de enseñanza remota de emergencia (educación a distancia). Cuando las condiciones sanitarias lo permitieron, emergió la modalidad educativa híbrida, donde se combinan entornos, tiempos y recursos. En el Centro de Ciencias Empresariales de la Universidad Autónoma de Aguascalientes se adoptó esta modalidad para un regreso voluntario y controlado a clases. Durante el tiempo de implementación se llevó a cabo el registro de los estudiantes que participaron de manera presencial; además, se evaluó la percepción de los estudiantes respecto a su experiencia educativa desde el confinamiento sanitario. Este estudio permitió documentar distintas experiencias de innovación educativa para la continuidad de los procesos de enseñanza y aprendizaje.
STRATEGI PENINGKATAN PELAYANAN PUBLIK DALAM MENGHADAPI ERA REVOLUSI DIGITAL DI KANTOR BAPAS KELAS II SAMPIT
Authors: Ubit Muhammad , Nurhasanah Nurhasanah , Milka Milka
Published: December 2022

Peningkatan pelayanan publik sangat penting untuk menghadapi era revolusi digital yang terus berlangsung sejalan dengan agenda besar reformasi birokrasi. Digitalisasi pelayanan publik menjadi strategi yang terus dilakukan oleh berbagai instansi pemerintah untuk mempermudah penerima layanan mengakses berbagai layanan yang disediakan. Di samping itu, akselerasi digital di tengah Pandemi Covid-19 turut serta mendorong Bapas Kelas II Sampit untuk meningkatkan kualitas pelayanan publik bagi masyarakat dengan memanfaatkan teknologi digital sesuai dengan cita-cita era revolusi digital. Oleh sebab itu, penelitian ini bermaksud untuk melihat strategi peningkatan kualitas pelayanan publik dalam menghadapi era revolusi digital. Tujuan dari penelitian ini adalah untuk (1) mengetahui kondisi pelayanan publik di Kantor Bapas Kelas II Sampit; (2) mengidentifikasi faktor lingkungan internal dan eksternal Kantor Bapas Kelas II Sampit dalam meningkatkan kualitas pelayanan publik, dan (3) menganalisis strategi peningkatan kualitas pelayanan publik oleh Bapas Kelas II Sampit dalam menghadapi era revolusi digital. Teori besar yang digunakan dalam penelitian ini adalah teori manajemen strategi dan teori kualitas pelayanan publik. Penelitian ini menggunakan metodologi penelitian kualitatif deskriptif. Teknik pengambilan data dalam penelitian ini menggunakan metode observasi, wawancara mendalam, studi literatur (penelitian terdahulu), dan FGD. Keabsahan data pada penelitian ini menggunakan teknik triangulasi sumber dan metode. Sedangkan teknik analisis data menggunakan empat tahapan dari Miles dan Hubberman.
MOTIVASI KERJA DALAM PENINGKATAN KINERJA PEGAWAI BADAN PERENCANAAN PEMBANGUNAN DAERAH, PENELITIAN DAN PENGEMBANGAN KOTA PALANGKA RAYA
Authors: Pasaribu Annisa , Mambang Mambang , Nurhasanah Nurhasanah
Published: December 2022

Work motivation is a faktor that encourages someone to carry out activities at work. This is very important because motivation supports human behavior so that they want to work hard and enthusiastically in achieving their goals. Work motivation as a determinant of organizational success, one of which aims to improve the performance of employees of Badan Perencanaan Pembangunan Daerah, Penelitian dan Pengembangan Kota Palangka Raya.

The purpose of this study is to find out and describe how work motivation in improving the performance of Bappedalitbang Palangka Raya employees, what are the motivating and inhibiting faktors of work motivation in improving the performance employees of Bappedalitbang  Palangka Raya City and what efforts are being made to increase work motivation of Bappedalitbang employees of Palangka Raya City. The method used in this research is qualitative method. In analyzing the research, the researcher used several data collection techniques through observation, interviews and documentation.

In this study using the theory put forward by Afandi, namely through indikators of remuneration, working conditions, work facilities, work performance, recognition from superiors and the work itself.

The results of this study indicate that work motivation in improving the performance of Bappedalitbang employees of Palangka Raya City has implemented the indikators proposed by Afandi. Work motivation in improving the performance of Bappedalitbang Palangka Raya employees is very good. However, further efforts are needed to further improve the performance of its employees.
RESPON PEMERINTAH TERHADAP KENAIKAN PERMUKAAN AIR LAUT DI PESISIR UTARA DKI JAKARTA
Authors: Latifah Hafizhah Nur , Fonna Keysha Raafasya , Nurulita Indira Pramesthi
Published: December 2022

DKI Jakarta termasuk ke dalam daftar provinsi yang wilayah pesisirnya terancam akan kenaikan permukaan air laut. Kenaikan permukaan air laut sendiri sebenarnya merupakan ancaman tersembunyi yang dapat merusak stabilitas daerah dan juga negara, apabila tidak mendapat respon yang tepat. Menanggapi hal tersebut, Pemerintah Provinsi DKI Jakarta pun mencoba mempertimbangkan beberapa opsi yang sekiranya dapat mengatasi permasalahan tersebut. Adapun pilihan yang dimaksud, antara lain pembuatan tanggul, hunian terapung, dan juga sistem polder. Di antara ketiga opsi tersebut, Pemprov DKI Jakarta pun akhirnya memutuskan untuk mengambil dua langkah strategis, yaitu pembuatan Tanggul Jakarta dan juga pencanangan sistem polder sebagai pendukung. Bagi Pemprov sendiri, pembuatan hunian atau kota terapung dapat dikatakan bukan langkah yang tepat untuk diambil, sebab hal tersebut hanya tepat dilaksanakan dalam proyek-proyek kecil saja, seperti sekolah, pasar, dll. Di lain sisi, Pemprov DKI lewat Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) DKI Jakarta pun menunjukan ketertarikan mereka terhadap konsep National Capital Integrated Coastal Development (NCICD), yang berencana menerapkan tanggul pantai atau tanggul rob di wilayah pesisir Jakarta Utara. Sebagai pendukung, sistem polder yang menghubungkan antara beberapa sistem perairan pun juga ikut dicanangkan agar dapat mendukung pengoperasian tanggul tersebut. Walaupun masih terdapat beberapa kendala dalam proses pembangunannya, Pemprov DKI menganggap bahwa masalah tersebut bukanlah hambatan yang berarti, serta tetap yakin bahwa langkah yang diambil merupakan langkah yang tepat.