bluuebunny/crossref_metadata_2025 huggingface dataset:
PENERAPAN METODE PEMBELAJARAN CTL UNTUK MENINGKATKAN HASIL BELAJAR PAI DAN BUDI PEKERTI SISWA DI SMPN 2 SUMBERASIH PROBOLINGGO
Authors: Faizah Qurotul Ahyun  , Muhammad Devy Habibi
Published: April 2024

Learning in schools is not only focused on providing material or provision of skills is theoretical knowledge, but also how to make students' learning experiences always associated with actual problems that occur in their environment. That way the author wants to apply a learning method that feels suitable to be applied at SMPN 2 Sumberasih in these problems, namely the author applies the CTL learning method which aims to improve student learning outcomes. Which can collaborate well so that the application of this method can be well received and students can also respond quickly in listening to the material. Not only for students but also can help teachers when KBM takes place, to make it easier to explain and practice it directly in real life. Parents also play an important role in this to support students' interest in learning. This CTL (contextual teaching and learning) learning method is a learning concept that can help teachers learn to link the content to be learned with the real world situation of students and encourage students to make connections between the knowledge they have and its application in their lives as members of the family and community.And with the application of this method it really helps collaboration between teachers and students. As well as students also understand the material better because they can connect the material that has been obtained by the teacher.
The Participation of Women in Times of Revolution
Authors: Mallonee Elyse
Published: April 2024

This essay explores the parallel role of women participating in the political revolutions in eighteenth-century France and twenty-first-century Hong Kong.
Assessment of mechanisms for subsidizing agricultural cooperatives
Authors: Alipbeki O. A. , Zhenskhan D. , Nukesheva A. Zh. , Asilov B. U.
Published: April 2024

The assessment of the effective indicators of subsidizing agricultural cooperatives in Kazakhstan is one of the little-studied topics. The purpose of the study is to assess the current state of subsidy mechanisms and their impact on the performance indicators of the agricultural cooperatives of Kazakhstan. The following methods were used: empirical, hypothetical, scientific abstract, dynamic analysis, synthesis, comparative analysis, systematic approach, monographic methods were used to assess the mechanisms of subsidizing agricultural cooperatives. The article demonstrated the experience of countries that have achieved high results using effective agricultural cooperative subsidy mechanisms, and assessed the current state of agricultural subsidy mechanisms in the country, including in the Zhambyl region. The impact of subsidies on the performance indicators of the agricultural cooperative for 2018– 2022 is estimated. It is concluded that Kazakhstan is improving the mechanism of subsidizing the ASH industry, taking into account the experience of countries around the world. As a result, the number of agricultural cooperatives has increased and production volumes have increased. Nevertheless, the number of employees in it is decreasing every year. Therefore, in order to radically solve problems in rural areas, it is worth taking into account the experience of developed countries. Our study scientifically substantiates the importance of applying US insurance and guarantee approaches to further strengthen financial support and subsidy mechanisms for agricultural enterprises. This is due to the fact that a strong insurance market allows private farmers to survive the difficult times of the crisis and create prerequisites for further development of the agro-industrial complex.
Digital technologies in the financial sector of Kazakhstan
Authors: Kopbayeva L. T. , Nurpeisova L. S. , Saimagambetova G. A. , Yesturliyeva A. I.
Published: April 2024

Digital systems play an important role in the activities of various fields, including the tasks of the financial sector. Simultaneously with the innovative development of the banking system in the field of information technology, in order to further improve the processes of providing services, significant steps are being taken towards improving the quality of services provided, as well as in the organization of business processes of second-tier banks. The authors investigate the impact of large financial institutions on the level of digital technology development: Kaspi Bank and Freedom Bank. The object of the article is to study the principles and models of action on the basis of which these digital ecosystems work. The ways of their development and functioning in the activities of two commercial banks are being investigated. This research is relevant due to the fact that in the context of the introduction of new technologies, for example: digitalization, as well as, in general, the limits and boundaries of services offered by the largest market players are being overcome, which creates the potential to accelerate the development of a competitive and secure digital financial market of a new generation. In this article, the authors define the concept of the ecosystem of banks and analyze large Kazakhstani financial institutions based on their financial services. Based on the data analysis, conclusions are drawn and the main conclusion is proposed, which determines the main direction of development for the development of financial digital ecosystems. Currently, two types of ecosystems are actively developing in Kazakhstan. In the first of them, the bank is the core of the ecosystem of non-financial services, in which it acts as a settlement operator. In the second case, a large non-financial company begins to build its own ecosystem of lifestyle services and eventually thinks about creating its own settlement center. At the same time, the digital ecosystem is definitely not limited only to its own services, but also integrates with partner solutions. At the same time, the ecosystem assumes, first of all, the transformation of human resources, their involvement in the process.
The role of investing in agriculture for sustainable economic development
Authors: Naizabekova A. A. , Iskakova Z. D.
Published: April 2024

In conditions of global economic instability, as well as during a shock such as COVID-19, the world faces challenges to provide the planet with food. Historically, the main element of Kazakhstan economic specification is agriculture. Despite that Kazakhstan has resource and export potential, the current trend in the agricultural industry is not the country’s full power to ensure the economic accessibility of food and its physical availability not only to satisfy domestic demand, but also for export. A reason for this is that the amount of state funds allocated to this industry is insufficient despite its annual growth. In this regard, the role of investments in the agro-industrial complex is increasing in the country’s economy. This article presents an analysis of the share of agriculture in the structure of the economy of Kazakhstan and reveals its insignificant share. In this regard, ways to solve this problem have been proposed by expanding the volume of agriculture through the use of innovative methods and attracting investors to this industry for this purpose, which will ensure an increase in the growth rate of agriculture and sustainable growth of the country's economy. The study identified the limiting factors for the growth of investment in the agricultural sector in the conditions of the new reality.
The evolution of leadership: new perspectives and the role of women in modern management
Authors: Lipovka A. V. , Yerimpasheva A. T. , Tarakbaeva R. Ye. , Buzady Z.
Published: April 2024

Ensuring gender equality in leadership positions and empowering women is essential for sustainable development. As part of the evolution of leadership, the role of women leaders in modern management is becoming increasingly important, in connection with which new perspectives are opening up. Not only scientists but also politicians and business people show interest in this scientific direction, and the very phenomenon of women leaders can radically break the stereotypes that are a barrier to the modernization of society. The primary purpose of this study is to explore women's leadership and designate the role of women based on the analysis of the results of secondary and primary data collected using desk and field research methods, such as a literature review and a quantitative survey (N=238). The results led to the conclusion that women leaders, unlike men, are more likely to create an atmosphere of respect, trust, and support in the team and publicly recognize subordinates' contributions to corporate activities. Male managers, in turn, tend to motivate subordinates based on their individual preferences. This work represents a significant contribution to the knowledge related to management and leadership and offers new research points of view. The study results can be applied in practice, providing companies and their leaders with ideas on how to maximize the potential and opportunities of women in management.
The concept of sustainable development: implementation opportunities at the regional level (based on the example of the East Kazakhstan region)
Authors: Varavin E. V. , Kozlova M. V. , Sorokina L. I.
Published: April 2024

Sustainable development of the territory allows overcoming crisis situations in the economy and social sphere. The essence of the concept of sustainable development derives from the concept of "triple bottom line", which implies a balance between environmental sustainability, which aims to maintain the quality of the environment necessary for economic activity and the quality of life of people; social sustainability, which seeks to ensure human rights and equality, respect for cultural diversity, race and religion; economic sustainability, which is necessary to maintain natural, social and human capital relevant for income generation. The purpose of this study is to develop an approach to assessing the sustainable development of a territory, reflecting the characteristics of Kazakhstan’s regions and testing the proposed methodology using the example of the East Kazakhstan region. The authors of the article in this study are based on the application of deduction and induction methods, a comprehensive approach to the study of the research object, methods of general economic analysis – comparison, average values, methods of factor analysis. As a result of the analysis of socio-economic and environmental development of the East-Kazakhstan region, the authors found that the social and economic indicators of the region are in a relatively satisfactory condition. The region occupies a leading position among the regions with predominantly industrially oriented economy. In addition, the use of natural potential allows the region to maintain a strong position against the background of regions with a relatively agrarian-oriented economy. However, the analysis of the environmental component of sustainable development has shown that the relatively high performance of the region in terms of economic and social development was made possible by ignoring the value of the environmental potential. Consequently, the current development of the region is contrary to the principles of the sustainable development concept. In this regard, it is necessary to create mechanisms of state regulation to implement policies aimed at overcoming this trend. Based on the results of the study, the authors proposed practical recommendations to improve the mechanism of realisation of sustainable development goals of the territory.
Intermediary Translations of Children’s Literature in Armenian Periodicals of the 19th Century
Authors: Baloyan Varduhi
Published: April 2024

This article is dedicated to the study of intermediary translations of children’s literature into Eastern Armenian in the 19th and the beginning of the 20th centuries. Juvenile Periodicals such as Aghbyur and Hasker were prominent publications during the late 19th century and the beginning of the 20th century and featured a wide range of literary works, including translations of foreign literature. This study is focused on the translations of English literature, however, other languages are also considered. These periodicals, along with others, were important sources of literature and education for Armenian children. They contributed to the development of Armenian children’s literature, fostered a love for reading, and played a vital role in preserving Armenian cultural identity. Additionally, Armenian authors and educators adapted and retold European children’s stories to make them more accessible and relatable to Armenian audiences. This practice allowed for the cultural exchange of ideas and the incorporation of foreign literature into the Armenian literary landscape.
Kontribusi Efikasi Diri, Pengembangan Sumberdaya Guru dan Kompetensi Terhadap Kinerja Guru SMP
Authors: Lennyza Lennyza , Fajri Diko , Novariana Nuke , Elvisawati Elvisawati , Yusnita Devi , Lubis Hasrita , Tarigan Nur M. Ridha , Nasti Nilawati
Published: April 2024

The aims of this study are: (1) To determine the effect of self-efficacy on teacher performance at Indra Makmu 2 Middle School, East Aceh District. (2) To determine the effect of developing teacher resources on teacher performance at SMP Negeri 2 Indra Makmu, East Aceh Regency. (3) To determine the effect of competency on teacher performance at SMP Negeri 2 Indra Makmu, East Aceh Regency. (4) To determine the effect of self-efficacy, teacher resource development, and competency on teacher performance at SMP Negeri 2 Indra Makmu, East Aceh District simultaneously. This research was carried out at SMP Negeri 2 Indra Makmu, East Aceh Regency. With a total population of 25 people. The sample in the study was determined using a total sampling technique, so the sample size was 25 people. Data collection techniques used non-test methods, with questionnaire research instruments and library studies. Data analysis using SPSS with descriptive analysis and regression analysis. The results of the study show that: (1) There is an effect of self-efficacy on teacher performance at SMP Negeri 2 Indra Makmu, East Aceh District, with a t-count > t-table, namely 2,924 > 2,059. (2) There is an effect of the development of teacher resources on teacher performance at SMP Negeri 2 Indra Makmu, East Aceh District, where the t-test > t-table ((2.222 > 2.059). (3) There is an influence of competence on teacher performance in junior high schools Negeri 2 Indra Makmu, East Aceh Regency, with t-count > t-table (2,181 > 2,059) (4) Based on the simultaneous test the independent variables have a positive and significant influence on the dependent variable, namely there is an effect of self-efficacy, resource development teachers, and competency on teacher performance at Indra Makmu Public Middle School 2, East Aceh District (5) The contribution of the independent variable to the dependent variable is 72.0%, and the rest is influenced by other variables not examined in this research
Tinjauan Strategis: Pengaruh Keunggulan Kompetitif dan Orientasi Pasar terhadap Kinerja Bisnis UMKM dalam Konteks Pasar yang Kompetitif
Authors: Darmawan Didit , Mardikaningsih Rahayu , Halizah Siti Nur , Putra Arif Rachman , Retnowati Eli , Munir Misbachul , Khayru Rafadi Khan , Masnawati Eli , Arifin Samsul
Published: April 2024

This research aims to explore the influence of competitive advantage and market orientation on a company's business performance. The research method used in this research includes quantitative models. A sample consisting of 75 small business owners in Suranaya City representing their companies filled out the survey using predetermined measurements. Purposive sampling will be used for sampling requirements. The collected data was analyzed using various statistical techniques, including classical assumption testing, multiple linear regression, and hypothesis testing. The research results show that there is a significant positive relationship between competitive advantage and business performance. Companies that are able to develop competitive advantages in products, services, or costs tend to achieve better financial results than their competitors. Apart from that, market orientation also has a significant positive influence on business performance. Companies that focus more on understanding customers in depth and trying to meet their needs tend to have better business performance.
Pengaruh Kepemimpinan Transformasional, Kompetensi Kepuasan Kerja Terhadap Kinerja Guru SMU
Authors: Marliana Marliana , Harahap Hanny Zahara Utami , Fithaloka Dhea , Khair Ikhwanoor , Marzuki Marzuki , Sadly Effendi
Published: April 2024

The objectives of this research are: (1) To determine the influence of transformational leadership on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. (2) To determine the effect of teacher competency on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. (3) To determine the effect of teacher job satisfaction on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. (4) To determine the influence of transformational leadership, competence and teacher job satisfaction on teacher performance at SMA Negeri 1 Tamiang Hulu Aceh Tamiang Regency simultaneously. This research was carried out at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. With a population of 40 people. The sample in the study was determined using a total sampling technique, so the number of samples was also 40 people. Data collection techniques use non-test methods, with questionnaire research instruments and library studies. Data analysis uses SPSS with descriptive analysis and regression analysis. The research results show that: (1) There is a positive and significant influence of the transformational leadership variable on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. (2) There is a positive and significant influence of the teacher competency variable on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. (3) There is an influence of teacher job satisfaction on teacher performance at SMA Negeri 1 Tamiang Hulu Aceh Tamiang Regency. (4) There is an influence of transformational leadership, teacher competency, and job satisfaction on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency.
Efektivitas Media Pembelajaran Online Terhadap Hasil Belajar Siswa Muhammadiyah di Gorontalo
Authors: Abas Mohamad Ilyas , Nursetiawati Nursetiawati , Lamusu Rizal , Ibrahim Irawan
Published: April 2024

This research aims to analyze the learning methods that have been carried out so far at Muhammadiyah schools in Gorontalo. Learning media such as WhatsApp, Google Form, Zoom, Google Meet and so on are effective and have an impact on student learning outcomes. It is true that online learning has experienced setbacks in terms of learning achievement, but this is important to know the development of learning at Muhammadiyah schools in Gorontalo. The research method used is qualitative with descriptive analysis. The results of the research show that online learning has generally been successfully implemented for students at Gorontalo Muhammadiyah schools, but its implementation has not run optimally compared to offline learning
Pelatihan Regulasi Emosi: Mengembangkan Intervensi untuk Meningkatkan Regulasi Emosi pada Anak
Authors: Annisa Aulia
Published: April 2024

Regulasi emosi merupakan bagian dari kompetensi emosi yang perlu dimiliki remaja sesuai dengan tugas perkembangannya. Fase badai dan stres menjadi tantangan bagi remaja untuk memiliki kompetensi ini. Regulasi emosi didefinisikan sebagai kemampuan untuk mengatur emosi. Berbagai upaya intervensi telah dilakukan untuk meningkatkan regulasi emosi, seperti pelatihan regulasi emosi. Namun implementasi pelatihan regulasi emosi yang ada belum optimal dan perlu dievaluasi, terutama pada fase remaja. Penelitian ini bertujuan untuk menganalisis dan mensintesis pelatihan regulasi emosi saat ini dan mengembangkan pelatihan regulasi emosi sebagai intervensi alternatif untuk meningkatkan regulasi emosi pada remaja. Kajian pustaka dengan analisis isi yang relevan digunakan sebagai metode penelitian. Hasil penelitian berupa kerangka konseptual pelatihan regulasi emosi pada remaja berupa topik: (1) Pengenalan Emosi, (2) Penerimaan Emosi, (3) Penetapan Tujuan, dan (4) Regulasi Emosi. Penelitian ini dapat menjadi referensi bagi peneliti selanjutnya dalam mengembangkan regulasi emosi pada remaja
Pengaruh Implementasi Aplikasi Kewirausahaan Terhadap Produktivitas Usaha Mikro, Kecil dan Menengah (UMKM)
Authors: Algiffari Rafky Ferdian , Putri Lintan Amalliyah , Mujayanah Arsil , Abdillah Ahmad Fahmi , Rosyani Perani
Published: April 2024

Micro, small, and medium enterprises are the largest economic actors in the Indonesian economy. They are the primary source of state income, one of which is the Indonesian state. Micro, small, and medium enterprises can create many entrepreneurs and open many jobs to become the business sector that contributes the most to national development. This study used a quantitative approach. The instrument used is a questionnaire. The result of this study is that the implementation of entrepreneurial applications is proven to increase the productivity of the micro, small, and medium enterprises sector of tegal stalls, pecel lele, solo iced tea, padang restaurants, fried rice, laundry services, motorcycle washing services, coffee shops, ngodeng, and geprek chicken substantially with an average percentage increase of 29.3%. To increase the productivity and efficiency of micro, small, and medium enterprises, it can utilize the application of entrepreneurship effectively and directly influence micro, small, and medium enterprises. The positive influence on micro, small, and medium enterprises can enjoy various advantages from using entrepreneurial applications. The implementation of entrepreneurial applications can be done using the website to improve service quality and expand customer networks.
Urgensi Perlindungan Hukum Perdagangan Elektronik Dalam Perspektif Persaingan Usaha di Indonesia
Authors: Fadillah Muhammad Rizqy
Published: April 2024

This study aims to elaborate the form of legal protection for electronic commerce (e-commerce) as one of the important exponents in economic circulation in Indonesia. With juridical-normative research methods and literature study approaches, this research examines the legal protection of electronic commerce with an analytical instrument from a business competition perspective. The rapid development of e-commerce, which transformatively takes over the dominance of capital and market circulation, requires the government to adaptively prepare legal instruments that can provide extra protection, both for e-commerce actors and consumers. In this case, the government has an interest in preventing unfair business competition practices. The results of the analysis show that there have been a number of comprehensive legal protection instruments, including laws and regulations, and institutional structures to ensure law enforcement. However, there are weaknesses in aspects of regulation and institutional authority that require reform. Electronic commerce policy must be realized in accordance with national goals and interests, and oriented towards the protection of domestic business actors in Indonesia.
Pengaruh Perputaran Modal Kerja Terhadap Laba
Authors: Mawaddah Nurul , Epi Yus
Published: April 2024

This research method uses a descriptive analysis approach with the variables used being working capital turnover and profit with the research data source being secondary data. The author uses data collection techniques, namely observation and documentation in the form of financial reports (Balance Sheet and Profit and Loss) and interviews. Based on the results of research and discussions that have been carried out, it can be concluded that working capital turnover tends to increase from November - December, increasing every period, but in the August period it decreased to minus, this shows that the company's working capital has not been effective and inadequate in increasing profit at Miby Parfum Medan. And profits decreased in September, the decrease was due to increasing expenses. The decrease was due to quite high costs incurred while net profit experienced a decline.
Analisis Kepuasan Pengguna Terhadap Penggunaan E-Payment Universitas Menggunakan Metode EUCS dan TAM
Authors: Widyawati Nilu Gede , Purnama Benni , Mulyono Herry
Published: April 2024

Dinamika Bangsa University E-payment website is an information system developed by UNAMA's IT Division in 2020 and is used to confirm online tuition payment transactions. the results of observations and interviews conducted with several students indicate that the Dinamika Bangsa University e-Payment website still has several problems in its use, namely the information on the web is incomplete, for example there is no information about the rules for writing NIMs andThe name on the payment receipt paid via ATM and e-banking.This study aims to determine the satisfaction level of the UNAMA E-payment website and to determine the effect of the relationship between research variables using the End User Computing Satisfaction (EUCS) and Technology Acceptance Model (TAM) web e-Payment methods at Dinamika Bangsa University. This study uses path analysis as a data analysis technique with the help of SPSS software version 26. based on the analysis of the data that has been described, it can be see that of the 7 research variables which contain 6 research hypotheses, the variables content, accuracy, ease of use, and timeliness are stated to have a positive and significant effect on the attitude toward using variable. Besides that, the attitude toward using variable also has a positive and significant effect on user satisfaction variable. The rejected hypothesis is the relationship between the format variable and the attitude toward using variable.
Audit Sistem Informasi Aplikasi Fingerspot Wdv 204bnc di Sekolah Islam Menggunakan Cobit 5
Authors: Sukirno Agustiani , Zuraidah Eva
Published: April 2024

This research was conducted to identify and ensure that existing system procedures in the company function properly, using the Cobit 5 framework to audit the Fingerspot WDV 204BNC application information system in Islamic Schools using COBIT 5 with DSS03 and MEA01 domains and a comprehensive audit of the information system has never been carried out. used by the company so that the information system operational services cannot be ascertained whether or not they are by the school's standard needs. The information system audit on the Fingerspot WDV 204BNC application system running which is expected to run well according to the school's needs and objectives, with capability analysis. The audit results with the highest scores, namely the DSS03 domain, received a maturity level score of 8.55, and MEA 01 received a maturity level score of 13.91, with a Fully Achieved achievement score, all target levels have entered level 5 and the overall total maturity index score is 112.29 and maturity level is 22. .46, the average maturity index value is 56.15, while the capability maturity level is 11.23. From the results of the GAP analysis obtained from DSS03 and MEA01, it has reached the desired target level must be maintained, and must be improved further.
Pelaksanaan Program Kelas Budidaya Silvofishery Bagi Kelompok Pembudidaya Ikan di Kelurahan Degayu Kota Pekalongan
Authors: Ariadi Heri , Fahrurrozi Ashari , Ramadhani Farchan Mushaf Al
Published: April 2024

Silvofishery is an environmentally friendly fish farming concept that is starting to be developed in coastal areas. The aim of this service activity is to determine the level of understanding of coastal area communities regarding the application of the silvofishery cultivation model. The method used in this service is community education through an empowerment program which is carried out based on the level of active participation of participants. The results of the service reflection show that the level of knowledge of cultivators increased by 83% after the implementation of the cultivation class, as well as the knowledge of cultivators about the advantages and advantages of silvofishery also increased respectively by 58.33% and 50% after the implementation of the silvofishery cultivation class. Another impact of implementing this silvofishery cultivation class is that the farmers understand better the techniques for managing water quality in ponds. Farmers' knowledge of water quality management techniques in pond ecosystems increased by 58.33% from the original 0.00%. This means that the silvofishery cultivation class program is very effective and beneficial for fish farmers. Apart from that, the implementation of this cultivation class is quite educational and practical for disseminating the results of aquaculture engineering innovations. The conclusion from this service activity is that fish farmers on the Degayu coast, Pekalongan City tend to be very unfamiliar and do not understand the silvofishery cultivation model. From the implementation of this cultivation class, it turns out that it can have a significant influence on increasing the knowledge of the cultivating community about the silvofishery cultivation model from 15.25% to 89.33% by combining the concept of simplicity.
Pelatihan Aplikasi Mendeley Sebagai Manajemen Referensi bagi Mahasiswa Peserta Magang dan Studi Independen Bersertifikat
Authors: Satyahadewi Neva , Warsidah Warsidah , Nabil Ilhan Nail
Published: April 2024

Compiling a list of references is often an obstacle in completing a scientific work, which then presents applications that can help with this problem. Mendeley software is one of the many applications that is very helpful in compiling a list of citations in a scientific work. It is a very popular application or software with millions of users in academic circles. The large number of students who do not know and understand this application has encouraged Mendeley application training activities for MSIB student participants at the Papua Central Statistics Agency. This activity aims to improve the ability of MSIB participating students in compiling a list of references or references in writing written work. The activity was attended by 28 students from various study programs from various universities throughout Indonesia. This training activity was carried out over 2 days and used lecture, discussion and practice methods. From the results of the activity evaluation through reviewing written work using the Mendeley application, it shows that all participants were able to write written works using the Mendeley application as a reference manager. On the first day the percentage of participants' ability when operating the application was only 36%, then after training on the second day the percentage increased to 100% or all participants were able to understand the use of the Mendeley application due to direct practice in using the application, thereby providing participants with an understanding of both theory, practice and discussions held during the training.
ACTIVITIES OF UKRAINE FARMS
Authors: Nechitailo Veronika
Published: April 2024

The article substantiates the main stages of formation and development of farms. The vital needs of a farmer's family are highlighted, which determine the main strategic priorities of farming in conditions of instability. The dynamics of the number of farms in Ukraine and the area of ​​agricultural land in their use, as well as the wages of the farmer's family and hired workers, were analyzed. An assessment of material and technical support for newly created farms with the size of land plots of 5, 20 and 50 hectares with a certain specialization before the start of military aggression was carried out. The average prices for agricultural products (2010−2022) were studied, in addition, the harvested area, the yield of the main agricultural crops and the production of plant and animal products by national farms were analyzed.
FOREIGN ECONOMIC ACTIVITY IN THE INDUSTRY AND AGRICULTURAL SECTOR OF THE TRANSCARPATHIAN REGION
Authors: Semenenko І. , Spasky G.V.
Published: April 2024

European integration processes, which are inherent in the development of the regions of Ukraine today, contribute to increasing the value and importance of foreign economic activity of business entities. Transcarpathian enterprises absorbed in the process of European integration face the need to adapt their strategic potential to the conditions of cooperation and partnership with border and cross-border European neighbors. Ready to start the procedure for Ukraine's accession to the EU.

Keywords: foreign economic activity, export-import operations, agrarian sector of Transcarpathia, European integration, shadow foreign economic activity
Government Expenditure and Economic Growth: A Comparative Analysis of Japan
Authors: Tanaka Ren
Published: April 2024

Purpose: The aim of the study was to investigate the government expenditure and economic growth: a comparative analysis of Japan

Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.

Findings:  The comparative analysis of government expenditure and economic growth in Japan revealed a positive correlation between increased public spending and economic expansion. Strategic allocations towards sectors like education and healthcare were found to significantly contribute to long-term growth. Recommendations stressed the importance of transparent and accountable spending practices for sustained economic development, emphasizing prudent fiscal management and efficient resource utilization.

Unique Contribution to Theory, Practice and Policy: Keynesian economics, wagner's law & endogenous growth theory may be used to anchor future studies on the government expenditure and economic growth: a comparative analysis of Japan. Develop a comprehensive framework for evaluating the effectiveness of government expenditure policies in Japan. Fiscal Sustainability Strategies: Develop strategies for ensuring the long-term sustainability of government finances in Japan, given the challenges posed by an aging population and rising healthcare costs.
Labor Market Flexibility and Unemployment: A Study of the United States
Authors: Anderson Isaac
Published: April 2024

Purpose: The aim of the study was to investigate the labor market flexibility and unemployment: a study of the United States

Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.

Findings:  The study on Labor Market Flexibility and Unemployment in the United States found that while flexibility can foster job creation, it also exacerbates structural unemployment. Certain groups, like minorities and low-skilled workers, are disproportionately affected. Additionally, technological advancements and globalization reshape the labor market. Labor market institutions play a crucial role in mediating flexibility's impact. Overall, nuanced policy interventions are needed to address unemployment challenges.

Unique Contribution to Theory, Practice and Policy: Structural unemployment theory, dual labor market theory & institutional theory of labor markets may be used to anchor future studies on the labor market flexibility and unemployment: a study of the United States. Practical recommendations could include fostering a supportive environment for entrepreneurship and innovation, enhancing access to lifelong learning and skill development opportunities, and implementing targeted measures to support vulnerable groups in the labor market. From a policy perspective, the study should advocate for evidence-based policymaking that prioritizes the promotion of inclusive growth and social cohesion.
Assessment of Factors Associated With the Acquisition of Competencies among Undergraduate Nursing Students in Ugandan Universities
Authors: Kempango Joan , Atuhaire Evas
Published: April 2024

Purpose: Like other developing countries, Uganda grapples with the critical challenge of equipping nursing students with essential clinical competencies. These competencies encompass vital nursing skills, knowledge, attitudes, and behaviors crucial for effective nursing practice. This study assessed student perceptions and confidence in applying acquired clinical skills among undergraduate nursing students in Ugandan universities.

Methodology: A descriptive cross-sectional study was used to assess bachelor's in nursing students from central and western Ugandan universities. Data were entered into Excel and exported to SPSS version 22. Results were presented using frequencies, pie charts, percentages, and tables. Chi-square tests were conducted to assess associations of the variables in the study.

Findings: The study showed that acquisition of clinical competencies is positively correlated with students’ perceptions (r=0.775) (p=0.000), Institutional factors(r=0.668) (p=0.000), clinical learning environment (r=0.556) (p=0.000), clinical feedback (r=0.439) (p=0.000). The study further shows that 69.9% (n=70) had adequate clinical learning experience, while 31% (n=31) had inadequate clinical learning experience. This implies moderate student supervision, feedback, and an unfavorable clinical learning environment. Competency acquisition in student nurses is positively influenced by the active involvement of students' perceptions, institutional factors, and a supportive clinical learning environment. A sufficient amount of clinical experience is pivotal in developing competent student nurses.

Unique Contribution to Theory, Practice and Policy: Management should always invite experienced professionals to share career experiences to enhance realistic perceptions among nursing students. Students should be given more time to practice in clinical settings, and management should advocate for including student attitude tests in orientation programs across nursing and clinical training universities.
The Influence of Tax Planning, Tax Avoidance, and Deferred Tax Assets on the Value of Financial Sector Companies
Authors: Fadhillah Rafli Ammar , Suryadi Edy
Published: April 2024

The primary objective of this research is to investigate the impact of tax planning, tax avoidance, and deferred tax assets on the valuation of enterprises operating within the financial industry. The used dataset comprises panel data obtained from firms that are publicly listed on the Indonesia Stock Exchange (IDX) during a certain timeframe. The used statistical technique for analysis is multiple linear regression. The findings indicated that the factors of tax planning, tax avoidance, and deferred tax assets did not have a statistically significant impact on the company's worth when considered collectively. However, it is worth noting that the impact on the company's value is mostly influenced by deferred tax assets, whereas tax planning and tax avoidance do not have a substantial effect.
Ethiekondersteuning in zorgvoorzieningen
Authors: Liégeois A.
Published: April 2024

Ethics support in care facilities

Two interrelated paths for supporting ethics in care facilities are proposed. The first path concerns the committees or working groups on ethics. The legal provisions for official medical ethics committees are discussed, as well as the search for concrete ways of operating in the practice of care facilities. Ethics committees or working groups have, in the opinion of the author, 4 tasks: advising on research projects, formulating general care opinions, giving individual advice on cases and finally organizing ethical education and awareness for care providers.

The second path involves moral deliberation in the workplace. It is described how care providers can be supported to reflect themselves on ethical questions in their work situation, using an ethical method. Exploratory and analytical methods for moral deliberation are distinguished and the method ‘values in dialogue’ is elaborated. This method has strong ethical foundations and involves a value test.

An important condition for these 2 paths of ethics support is the appointment of ethics reference persons who have ethics expertise, help realize the tasks of the ethics committee or working group and accompany moral deliberation in the care facility.
Taxpayer Perception and Income Tax Filing Compliance among Small Taxpayers in Mbarara City
Authors: Kijjambu Dr. Frederick Nsambu , Mwesigye Boaz
Published: April 2024

Purpose: This study is about establishing the relationship between taxpayer perception and income tax filing compliance among small taxpayers in Mbarara city. The study is driven by the fact that despite Uganda Revenue Authority’s efforts to improve tax compliance, income tax filing compliance is still low among small taxpayers in Uganda in general and Mbarara city in particular.

Materials and Methods: A cross-sectional study design was used to collect data from 33,979 small taxpayers in Mbarara city out of which 31,324 were individual taxpayers while 2,655 were non-individual taxpayers. The sample size included 380 respondents out of which 350 were individual taxpayers while 30 were non-individual taxpayers. Systematic random sampling was used to select respondents from each of the six divisions of Mbarara city. A questionnaire method was employed in data collection where self-administered 5-point Likert type questionnaire with a Content Validity Index (CVI) of .91 and a Cronbach’s alpha (α) of .86 was used in data collection. Data was analyzed using SPSS version 26.0 where correlation coefficients were generated and presented in a table.

Findings: Results from the correlation analysis revealed that taxpayer perception was positively and significantly related to income tax filing compliance (r=.715**, p<0.05). The study concludes that efforts aimed at improving taxpayer perceptions play a significant role in improving income tax filing compliance.

Implications to Theory, Practice and Policy: The study recommends a need for the government and tax authorities, in this case, Uganda Revenue Authority to put in place strategies and programs aimed at changing individual perceptions, social understanding and personal motivations regarding income tax filing. Some of these strategies include intensifying tax education and outreach services of the mobile tax office ‘Tujenge Bus Services’ to all locations; introducing basic tax education at earlier stages of formal education such that citizens are informed about their future obligations to file income tax returns; translating all information about income tax filing in different local languages and publishing the same in print format for public access at no cost; and recruiting more tax agents within Mbarara city who can assist small taxpayers in income tax filing at a reasonable fee. The assumptions of the Motivational Posturing Theory could also be relevant in assisting the tax authorities to change the personal and societal perceptions about income tax filing and motivate them to willingly comply with their filing obligations. The study has significant implications for policy making as it identifies a need for government and tax authorities to establish policies and offer incentives and motivational postures that prioritize voluntary compliance rather than introducing sanctions to enforce income tax filing compliance.
Muhsiniy she’riyatining mavzu ko‘lami
Authors: To‘xtamuratov Furqat To‘xtamuratov
Published: April 2024

Qo‘qon adabiy muhiti shoirlari XIX asr oxiri – XX asr boshlarida turli janr va mavzularda ijod qilishgan. Bu davr ijodkorlari o‘zlarining betakror lirik asarlari bilan mumtoz adabiyotimiz xazinasini boyitdi. Husaynquli Sulaymonquli o‘g‘li Muhsiniy (1860-1917-yil) ham Qo‘qonda yashab ijod qilgan ana shunday iste’dodli shoirlardan biridir.
Mazkur maqolada Husaynquli Muhsiniy lirik merosi jamlangan devoni nashri va qo‘lyozma nusxalari tarkibiga kirgan she’rlari mavzu ko‘lamiga ko‘ra tasniflangan. Shoir she’rlari ishqiy, diniy-tasavvufiy, ma’rifatparvarlik, axloqiy-falsafiy va ijtimoiy mavzularda ekani aniqlanib, tahlil etilgan. Shuningdek, shoir she’riyatining janr xususiyatlari yuzasidan ham ilmiy-nazariy qarashlar bildirilgan. Mumtoz she’riyat an’analari shoir ijodida qanday davom ettirilgani va asarlarida davr ijtimoiy hayotidagi o‘zgarishlar qanchalik aks etgani tadqiq qilingan.
Ijodkor uslubi va badiiy mahorat
Authors: Rasulova Umida
Published: April 2024

Maqolada badiiy ijod olami, iste’dod va mahorat, san’atkor uslubi borasidagi mulohazalar ilgari suriladi. Badiiy asar yozib bo‘lingach, kitobxon hukmiga havola etiladi. Matnni o‘qish, uqish jarayonida kitobxon qabul qiluvchi, o‘zlashtiruvchiga aylanadi. Badiiy matnni mutolaa qilish, ma’nolar mahzanini idrok aylash kitob muhibidan ma’lum tayyorgarlikni taqozo etadi. U aqlu zakovati, hissiyot olami bilan asar dunyosi asrorini kashf etib boradi. Kitobxon voqealar silsilasini kuzatadi, adabiy qahramon qiyofasi, portretini tasavvur qiladi, ruhiyat iqlimini his etib boradi.
Adabiy jarayonda ijodkor shaxsiyati va iste’dod tabiati, so‘z san’atining mohiyati bashariy qadriyat maqomida o‘rganiladi. Ijodkor shaxsiga, badiiy adabiyotga estetik tuyg‘u nuqtai nazaridan yondashish kuzatiladi. Badiiy, estetik tafakkur masalalarini go‘zallik, ezgulik singari qadriyatlar, shakl va mazmun birligi, adabiy janrlar xilma xilligi hamda uslubiy yo‘nalish, badiiy til, ifoda vositalari nuqtai nazaridan o‘zlashtirish, xulosalar chiqarish adabiy jarayonning tabiiy ehtiyojiga aylandi.
Alisher Navoiy va Lorendeli Hamdiy “Layli va Majnun” dostonlarining qiyosiy tahlili
Authors: Yusupova Dilnavoz
Published: April 2024

Usmonli turk adabiyotida “Layli va Majnun” dostonlarini yozgan shoirlarning soni 20 dan ortadi. Ular orasida Lorendeli Hamdiyning 1542 yilda yaratilgan “Layli va Majnun” dostoni o‘ziga xos o‘ringa ega. Doston forsiy xamsanavislar dostonlariga javoban yozilibgina qolmay, “Doston- ning yozilish sababi” bobida Hamdiy o‘zbek ijodkori Alisher Navoiyning nomini ham tilga oladi. Hamdiyning ushbu dostoni adabiyotshunoslikda forsigo‘y salaflari: Nizomiy, Dehlaviy va Jomiylarning dostonlari bilan qiyosan o‘rganilgan, lekin Alisher Navoiyning “Layli va Majnun” dostoni bilan maxsus muqoyasa etilmagan. Har ikki dostonning syujet xususiyatlari, qahramonlar tasviri va voqealar rivojida mushtarakliklar ko‘zga tashlanadi. Lekin kompozitsion qurilish, janriy tarkib va dostonlarda qo‘llanilgan vazn nuqtai nazaridan farqlar ko‘zga tashlanadi. Alisher Navoiy dostoni 38 bob, 3623 baytdan iborat bo‘lsa, Lorendeli Hamdiyning masnaviysi hajman anchagina katta: 5441 baytdan iborat. Hamdiy o‘z dostonini faqat masnaviyda yozib qolmay, uning tarkibiga g‘azal, qasida kabi janrlarni ham kiritgan. Alisher Navoiy esa, turkiy tilda ilk “Xamsa”ni yaratgani uchun xamsanavislikning barcha an’analarini to‘la saqlab qolgan. Hamdiy dos- tonini tadqiq qilish asnosida unda Alisher Navoiyning “Farhod va Shirin” dostoniga o‘xshash jihatlar ham borligi ma’lum bo‘ldi.