bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH GOAL FRAMING DAN TEKANAN WAKTU DALAM SKEPTISISME PROFESIONAL AUDITOR
Authors: Dewi Diah Chandra
Published: January 2023

SPAP (Standar Profesi Akuntan Publik, 2011), menyatakan skeptisisme profesional auditor sebagai suatu sikap yang mencakup pikiran yang selalu mempertanyakan dan melakukan evaluasi secara kritis terhadap bukti audit. Auditor dituntut secara profesional agar dapat menghasilkan laporan audit berkualitas yang nantinya dapat digunakan sebagai acuan dalam pengambilan keputusan. Skeptisisme profesional auditor berbeda-beda. Hal tersebut dipengaruhi oleh sifat-sifat dasar yang ada dalam diri auditor. Auditor dengan tingkat skeptis yang sama dapat menunjukkan penilaian dan perilaku yang berbeda dalam konteks yang berbeda. Selain itu, karakteristik pribadi seseorang dapat berubah apabila pengaruh situasional dirasa cukup kuat. Pengaruh situasional yang dimaksud adalah tekanan waktu dan goal framing. Tekanan waktu dimanipulasi tinggi dan sedang, sedangkan goal framing dimanipulasi menjadi frame positif dan frame negatif. Penelitian ini dilakukan untuk menguji kembali faktor-faktor yang berpengaruh terhadap skeptisisme profesional auditor. Instrumen yang digunakan dalam penelitian adalah kuesioner. Rancangan eksperimen menggunakan 2x2 factorial design. Hasil penelitian ini menunjukkan bahwa individu dengan level skeptisisme profesional yang tinggi akan menunjukkan perilaku lebih skeptis, individu dengan level keadaan skeptisisme profesional yang tinggi akan menunjukkan perilaku lebih skeptis, keadaan skeptisisme profesional bertindak sebagai perantara hubungan antara sifat skeptisisme profesional dan perilaku skeptis, individu di bawah tekanan waktu tinggi akan meunjukkan level keadaan skeptisisme profesional yang rendah, dan individu yang diberikan frame negatif akan menunjukkan level keadaan skeptisisme profesional yang lebih tinggi daripada individu yang diberikan frame positif.
HUBUNGAN KUALITAS REVIU LAPORAN KEUANGAN SKPD DENGAN TEMUAN PEMERIKSAAN BPK DI PEMERINTAH DIY
Authors: Amalia Falilla
Published: January 2023

This research aims to evaluate the quality of Local Government Work Unit (SKPD)’s financial report review conducted by The Yogyakarta Special Region’s Inspectorate Agency, and to analyze the correlation between the review’s quality and the number of findings reported by the State Audit Agency (BPK). This researh uses a mixed approach method. The data used consist of primary data and secondary data, obtained through interviews and by using archive and document collections. The respondents for this research are auditors of the Inspectorate Agency who reviewed the finalcial report. The SKPDs involved here represent institutional, financial, planning, and monitoring fields. The results of this results show that the financial report review performed by the Provincial Inspectorate Agency shows high compatibility with the criteria set by each SKPD, namely, 84.47%; 80.26%; 81.05%; 85.53%, respectively. This research shows that there is a negative correlation between the review quality and the number of findings recorded by BPK, the correlation coefficient value is -0.949, which shows that there is a strong relationship between the variables. This means that the high quality of financial report review can reduce the number of findings by BPK
STUDI UTANG PEMERINTAH REPUBLIK INDONESIA SEBAGAI PEMBIAYAAN ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2000-2016
Authors: Pribadi Yanuar
Published: January 2023

This research, thus, is primarily aimed at identifying the trigger of the ever soaring Sovereign Debt using qualitative approach in a case study on The Directorate General of Budget Financing and Risk Management (DJPPR) as a working unit in charge of managing sovereign debt. The data were collected through participant interviews and data analysis of the sovereign debt throughout the course of 2000-2016 as managed by the DJPPR, as well as an analysis on the data of Central Government Financial Report (LKPP).On the basis of this research, it is revealed that the increasing sovereign debt is mainly attributed to the discrepancy and disparity between Indonesia and peer countries for its slow growth and the discrepancy between one region to another throughout the country. On this course, it is understandable that the government take measurement to develop the infrastructure in order to catch up with the rapid growth of other countries. In addition, the increasing liabilities is also due to the fluctuating currency. One of the best strategies to cut down the rising sovereign debt is by optimizing tax income and minimizing expenses. Moreover, it is also advisable that the government collaborate with the private sector to build infrastructure through the available mechanism at KPBU (Public Private Partnership) which may deduct debt financing. It is also worthwhile to diversify debt portfolio management in order to avoid an attempt of doing the “Ponzy Scheme” (paying off debt using the new loan) in the management of sovereign debt as the financial source of Indonesian State Budget
EVALUASI IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Kudus)
Authors: Wijayanto Yuli
Published: January 2023

Tujuan penelitian ini ialah untuk mengevaluasi implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Kantor Bea Cukai Kudustahun 2015 dan 2016. Penelitian ini berupaya untuk menjawab tiga pertanyaan penelitian, yaitu1) Bagaimana keselarasan komponen SAKIP mulai dari perencanaan strategis sampai dengan pelaporan kinerja di Kantor Bea Cukai Kudus? 2) Bagaimana kategori indikator kinerja dalam implementasi SAKIP di Kantor Bea Cukai Kudus? 3) Faktor-faktor apakah yang berperan dalam implementasi SAKIP di Kantor Bea Cukai Kudus?Data hasil dokumentasi dan data hasil wawancara dikumpulkan untuk menjawab tiga pertanyaan penelitian tersebut. Data hasil dokumentasi dievaluasi dengan menggunakan model Performance Blueprint (PB) yang dikembangkan oleh Dr. Paul J. Longo (2002), sedangkan data hasil wawancara dievaluasi dengan menggunakan Siklus Analisis dari Hennink dkk (2011).Penelitian ini menemukan adanya ketidakselarasan antara dokumen rencana strategis, perjanjian kinerja, dan pelaporan kinerja. Indikator kinerja di Kantor Bea Cukai Kudus tahun 2015 dan 2016 sebagian besar berorientasi pada penyedia layanan,belum berorientasipada masyarakat. Selanjutnya, penelitian ini menemukan faktor-faktor yang berperan dalam implementasi SAKIP, yaitu faktor teknis organisasi dan faktor motivasi. Selain itu, tekanan isomorfisma koersif dan normatif ada dalam implementasi SAKIP di Kantor Bea Cukai Kudus.
EVALUASI SISTEM AKUNTABILITAS KINERJA SATUAN KERJA PERANGKAT DAERAH (STUDI PADA KABUPATEN MUARA ENIM)
Authors: Muharsyah Oktapian
Published: January 2023

Penelitian ini bertujuan untuk menganalisis penyebab mengapa implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada tingkat Satuan Kerja Perangkat Daerah (SKPD) belum optimal dan menganalisis mengapa Indikator Kinerja Utama (IKU) belum menunjukkan indikator kinerja pemerintah yang berorientasi hasil.Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus, dengan melakukan wawancara semiterstruktur kepada partisipan yang terlibat langsung dalam implementasi SAKIP SKPD, untuk mengetahui faktor-faktor yang mempengaruhi implementasi akuntabilitas kinerja pada tingkat SKPD. Peneliti juga melakukan evaluasi terhadap IKU SKPD dengan pendekatan Cetakbiru Kinerja (Performance Blueprint) untuk mengetahui mengapa IKU SKPD belum berorientasi hasil.Berdasarkan hasil analisis, faktor-faktor yang mempengaruhi implementasi akuntabilitas kinerja pada tingka SKPD, yaitu dukungan data kinerja, kompetensi teknis aparatur, komitmen manajemen, koordinasi antar unit atau satuan kerja, tekanan regulasi, perubahan kebijakan program dan kegiatan, peran Indikator Kinerja Kunci (IKK), konflik kepentingan, kuantitas aparatur, insentif kinerja, alokasi anggaran, dan kondisi geografis. Sedangkan terhadap IKU SKPD, masih terdapat IKU yang berorientasi kuantitas atau kualitas dari usaha (service delivery outcomes) dan belum sepenuhnya berorientasi dampak dari kuantitas atau kualitas usaha yang dilakukan (community outcomes).
PENGUNGKAPAN INTEGRATED REPORTING PADA PERUSAHAAN SEKTOR KEUANGAN INDEKS LQ-45
Authors: Sari Rizkia Anggita
Published: January 2023

Tujuan Penelitian: Penelitian ini bertujuan menganalisis pengungkapan integrated reporting pada perusahaan sektor keuangan indeks LQ-45 periode Februari-Juli 2016.Metode Penelitian: Penelitian ini menggunakan metode analisis konten pada laporan tahunan 2015 berdasarkan International Integrated Reporting Framework. Pengungkapan integrated reporting terdiri dari pengungkapan prinsip dan elemen konten yang kemudian dilakukan scoring untuk menilai tingkat pengungkapan. Skor pengungkapan IR diperoleh dari pengungkapan perusahaan dibagi dengan jumlah pedoman IR (37 prinsip dan 51 elemen konten).Temuan: Hasil penelitian menunjukkan bahwa hubungan pemangku kepentingan merupakan prinsip yang paling tinggi diungkapkan perusahaan, sedangkan konektivitas informasi merupakan prinsip yang paling rendah diungkapkan perusahaan. Tata kelola, kinerja, dan outlook merupakan elemen konten yang paling tinggi diungkapkan, sedangkan dasar penyusunan dan penyajian merupakan elemen konten yang paling rendah diungkapkan perusahaan. Pengungkapan prinsip tertinggi dilakukan oleh BCA sedangkan pengungkapan elemen konten tertinggi dilakukan oleh MANDIRI. Pengungkapan integrated reporting perusahaan dapat ditingkatkan dengan mempertimbangkan format integrated reporting sebagai acuan dalam penyajian informasi.
ANALISIS FUNGSI KONSULTASI INSPEKTORAT KOTA BANDAR LAMPUNG SEBAGAI APARAT PENGAWAS INTERN PEMERINTAH
Authors: Trihatmaja Surya Prasetya
Published: January 2023

Perluasan fungsi aparat pengawasan interen pemerintah sejak tahun 2008 menimbulkan paradigma baru pengawasan internal di republik Indonesia. Paradigma ini mewajibkan aparat pengawas interen pemerintah untuk memberikan pelayanan konsultasi di samping kegiatan pengawasan. Wajibnya pelayanan konsultasi ditandai dengan diterbitkannya berbagai peraturan tentang pelaksanaan dan mekanisme fungsi tersebut. Permasalahan muncul ketika pelaksanaan fungsi konsultasi ini tidak dilaksanakan sesuai dengan peraturan-peraturan itu. Tujuan dari penelitian ini ialah mengidentifikasi sejauh mana pelaksanaan fungsi konsultasi tersebut dan menganalisis permasalahan-permasalahan yang ditimbulkan dari pelaksanaan fungsi itu pada Inspektorat Kota Bandar Lampung. Secara lebih spesifik, penelitian ini juga menganalisis berbagai konflik, kesenjangan, dan penyalahgunaan fungsi pada Inspektorat Kota Bandar Lampung sebagai salah satu contoh aparat pengawasan intern pemerintah. Metode kualitatif dengan pendekatan studi kasus digunakan untuk mengetahui secara mendalam penerapan fungsi konsultasi, berdasarkan wawancara semi terstruktur dan telaah dokumen sebagai metode pengumpulan data. Hasil penelitian menunjukkan belum memadainya pelaksanaan fungsi konsultasi yang dilakukan Inspektorat Kota Bandar Lampung berdasarkan tiga elemen standar audit intern pemerintah Indonesia (SAIPI). Hal tersebut dikarenakan adanya permasalahan terkait kekosongan hukum, jumlah sumber daya auditor dan anggaran inspektorat. Hasil penelitian ini juga menunjukkan adanya kecenderungan penyalahgunaan fungsi karena konflik peran ganda antara pelayanan konsultasi dan pengawasan pada APIP sehingga menciptakan kesenjangan realisasi kinerja antara target pencapaian dan anggaran.
Did Wayfair Help Brick and Mortar Stores?
Authors: Swenson Charles
Published: January 2023

Using a detailed establishment level data, this study finds that the imposition of a sales tax on remote sellers resulted in a 4.8 to 7.2 percent sales increase for brick and mortar retail sellers in 2018 and 2019. Employment gains for such brick and mortar sellers for this period was approximately 4.3 percent. Such sales and employment increases were not even, as bigger establishments, those part of a national chain, and those part of a publicly-traded company generally experienced larger sales and employment gains. However, the onset of the pandemic saw much of this gain erased, as sales declined and shifted back to online retailers.
ASSESSMENT OF THE INSTRUMENTAL ACTIVITIES OF DAILY LIVING IN MILD COGNITIVE IMPAIRMENT AND DEMENTIA DUE TO ALZHEIMER'S DISEASE: DIAGNOSTIC ACCURACY OF THE SERBIAN VERSION OF THE AMSTERDAM IADL QUESTIONNAIRE
Authors: Milošević Vuk , Malobabić Marina , Antić Eva , Aracki Trenkić Aleksandra , Stojanov Dragan , Bašić Jelena
Published: January 2023

To establish a diagnosis of dementia, it is necessary, in addition to cognitive impairment, to prove the existence of a disorder of instrumental activities of daily living (IADL). The Amsterdam IADL Questionnaire is a reliable instrument translated into different languages. This study aims to assess the diagnostic accuracy of the Serbian version of the Amsterdam IADL Questionnaire. The study  included 75 patients with mild cognitive impairment (MCI) and dementia due to Alzheimer's disease. The questionnaire was scored using the weighted average (WA) and item response theory (IRT) scoring method. Diagnostic accuracy was examined using receiver–operating characteristic (ROC) curves. The area under the curves (AUC) was calculated with 95% confidence intervals (CI). The correlation between IRT and WA scores was strong and significant (r=-0.980, p<0.001). The AUC for the IRT scores of A-IADL-Q  was 0.832 (95% CI: 0.729 to 0.909), while the AUC for the WA scores of A-IADL-Q was 0.848 (95% CI: 0.746 to 0.920). Both were significantly different from the AUC of 0.5 (p<0.001). There  was no significant difference between the AUCs of IRT and WA scoring  (z=1.157; p=0.247). Cutoffs and the highest combination of sensitivity and specificity for the IRT (sensitivity 0.767; specificity 0. 844) and WA (sensitivity 0.744; specificity 0. 844) scores of A-IADL-Q  were calculated. We have shown that A-IADL-Q has moderate diagnostic accuracy in differentiating dementia and MCI. This instrument can be used in combination with cognitive measures to diagnose dementia in its early stages.
Biotransformation of Chitin to Chitosan using Bacillus cereus JCM44 isolated from Kanyakumari, India and its Characterization
Authors: Innocent Sherin , Padikasan Indra Arulselvi
Published: January 2023

Bacillus cereus JCM44 was isolated from the soil samples collected from the Kanyakumari district of Tamil Nadu, using a minimal agar medium. It was characterized by its ability to biotransform chitin into chitosan at 30°C for 48 h. The Chitosan (CS) was recovered by using 0.1N Sodium hydroxide and 2% acetic acid. It was confirmed by iodine solution with dark purple colouration and qualitatively identified by acetone and ethanol. CS formation has been identified from X-ray diffraction (XRD) and Fourier Transform Infrared Spectroscopy (FTIR). Scanning Electron Microscopy (SEM) analysis elucidated the formation of an average size of 349 nm to 1µm with the morphology of a non-porous, smooth membrane with irregular shape and crystallite. The Zeta potential study of the bacterially synthesized chitosan showed their excellent stability with a surface charge of -2.28 mV. Bacterially Synthesized Chitosan (BSC), with a polydispersity index (PDI) value of 0.626 indicates the aggregation of particles. The peaks of higher wavenumber confirm the formation of blend in Bacterially Synthesized Chitosan (BCS) at OH and NH was denoted. The XRD analysis of the BSC detected the crystallinity of the samples when compared to the commercial chitosan.
Writs under Article 32 and 226
Authors: A Alin Gedsi
Published: January 2023

Abstract: A writ solicitation can be nominated as a formal written order issued by a judicial authority who possesses the authority to do so. The meaning of the word ‘Writs’ means command in writing in the name of the Court. It's a legal document issued by the court that orders a person or reality to perform a specific act or to cease performing a specific action or deed. In India, writs are issued by the Supreme Court under Article 32 of the Constitution of India and by the High Court under Article 226 of the Constitution of India. There are 5 kinds of writs which are mentioned in the composition. Also, the composition contains who can file a writ solicitation and where the writ solicitation is filed
IoT based a Smart Home Automation System Using Packet Tracer
Authors: T Varsha , Shrihari  , S Dr. Nagaraja G
Published: January 2023

Abstract: The technology is seeing a rapid growth day by day in the life of humans. Rapid growth intechnology has led to newer inventions that has made human lives very comfortable. The introduction of Internet Of Things (IOT) has brought a drastic change in the way humans lead their lives. Network plays an important role in each and every technology as it allows connection and communication between different objects and entities of any application. Different models like OSI, TCP demonstrate how computer system communicate over a network. Each of these models have different layers in it. This paper mainly focuses on the application layer which enables effective communication with other applications on different computer systems and different networks. Also the paper discuss different application layer IoT based protocols that work in the application layer by considering the scenario of Smart Home to demonstrate working of each protocol.
Review on Automatic Antenna Tracking System For LEO Satellites
Authors: Chauhan Mayur , Sonawane Teesha , Mehta Yash , Palinje Mahalaxmi
Published: January 2023

Abstract: This paper is about comparing the Yagi- Uda Antenna, Turnstile Antenna, Parabolic Antenna Phased Array Antenna with a different parameters required to track LEO Satellites and to receive the Telemetry Information from them. LEO Satellites is Low Earth Orbit typically organized as a satellite constellation. The number of Satellite LEO would be ten to even thousand to fully cover the globe. As LEO satellites move very quickly and are most visible for 20to 30 min during each pass, it requires an antenna that can track signals, and satellite paths, and upload anddownload as much data as possible in a short amount of time. The continual motion of tracing one LEO satellite after other equates to significant mechanical performance. So in this paper, we carry out a review of which antenna suites are best for tracking the LEO, getting data from them, and also the mechanical parameter of Antennas.
Momentos da trajetória do Estado na Amazônia: preâmbulo entre o modelo de integração econômica e os investimentos setoriais do Fundo Constitucional de Financiamento do Norte e do Fundo de Desenvolvimento da Amazônia em Carajás, Pará
Authors: Gumiero Rafael Gonçalves
Published: January 2023

Este artigo tem como objetivo analisar dois momentos da trajetória de investimento do Estado na Amazônia, especificamente em Carajás, que conjugou experiências para a integração econômica brasileira e para a modernização produtiva, e que reverberaram em fenômenos do subdesenvolvimento. No que se refere ao primeiro momento, de 1972 até 1988, período da gestação dos polos de exportação na Amazônia, foram analisados documentos institucionais da SUDAM: PDA, Polamazônia e Programa Grande Carajás. No tocante ao segundo momento, que se estendeu de 2003 a 2018, cotejaram-se os relatórios do FNO, das atividades desenvolvidas e dos resultados obtidos no exercício de 2012 a 2018, assim como os relatórios do FDA, de avaliação 2006-2014 e 2015-2016. A apreciação da distribuição de recursos do FNO e do FDA permitiu constatar que as dinâmicas produtivas, como mineração, agropecuária e infraestrutura em geração de energia, historicamente incentivados pelo Estado, condicionaram a concentração desses recursos em Carajás, alinhavadas ao círculo vicioso de dependência política e econômica de tais atividade
Security Policy Options for Japan in Three Time Frameworks
Authors: Toyoda Tetsuya , Vaseneva Ekaterina , Takahama Ryo
Published: January 2023

This paper examines security policy options for Japan at the present stage that may be worth considering in the short term, the midterm, and the long term, respectively. Hence, the aim of the paper is to examine foreign policy security options for Japan in the foreseeable future. While providing a comprehensive overview of the Japanese foreign and security policy at the present stage, the article employs the case study methodological framework to analyze Japan’s foreign policy objectives in case of Tokyo’s relations with the most critical partners in the Asia-Pacific Region - namely, the United States, China, Russia, ASEAN, and Taiwan. Examining the origin and further development of the QUAD, the authors highlight the absence of ASEAN members and India’s hesitation to institutionalize the grouping, while analyzing the Russia-Japan relations they focus on common interests in security cooperation, as well on its limitations. As a result, in the short term, the expansion of the Japan-US alliance to the Indo-Pacific region is the most plausible option. However, without involving the ASEAN countries, the Free and Open IndoPacific (FOIP) strategy can only add Australia and India to the existing Japan-US alliance. In the midterm, an alliance with Russia may be, with some serious limitations, geographically a natural option. In the long term, Japan might need to find a proper place in a China-centered order in East Asia. Therefore, the authors conclude that the relative decline of US influence in East Asia is unavoidable in the coming decades, Japan must adjust or even reconsider its security policy.
Russian Statehood: Contemporary Political Views
Authors: Grishin Oleg E. , Glebov Viktor A.
Published: January 2023

The demand for the study of Russian statehood is determined by the factors of further national state building. The article demonstrates the breadth of views and the range of discussion topics related to the transformation of statehood using specific combinations of existing statehood, principles, and rules for the exercise of sovereignty. The authors analyze examples of ambiguity and inconsistency of opinions about statehood as a phenomenon. The article identifies the main vectors for determining and clarifying the future positions and essences of Russian statehood in each historical period.
The Main Subjects of the Formation and Development of Russian Statehood in the Late XIII - Early XIV Centuries
Authors: Yagodka Nikolay N. , Velichko Valeria V.
Published: January 2023

The article discusses the main subjects of the formation of a unified ancient Russian state at the end of the 13th - beginning of the 14th centuries and analyzes the key factors that influenced this process. Special attention is paid to the description of the methods and tools used by ancient Russian governors in creating a unified state. The topic is relevant due to the current public and state demand for the search for new effective methods and models of governance that can be used in modern realities to build a unified and strong Russian state capable of pursuing a consistent and independent policy aimed at protection of national interests.
Content Analysis Within the Framework of a Network Approach to the Study of the Foundations of Russian Statehood in the pre-Romanov Period
Authors: Osipov Victor A.
Published: January 2023

This article presents to the reader’s a part of the results of a comprehensive study of the foundations of Russian statehood using a network approach, including the use of content analysis to overcome the limitations of the concept of political networks as a meso-level concept. The purpose of the article is to review the method and methodology of content analysis in the context of applying the network approach to the study of the formation of Russian statehood in the pre-Roman era. In addition to justifying the use of content analysis, modern software, its capabilities and methods of work are considered. Based on the data provided, conclusions are drawn about the possibility of effective use of content analysis as an additional tool for collecting and forming a database for further building network models. In our opinion, the material of the article can also be useful to a wide range of researchers who plan to use content analysis in studies of the state and society.
Regional Management Centers as a New Form of Management Activity
Authors: Bolshakova Kseniya U. , Klimova Anna V.
Published: January 2023

The article explores a little-studied topic about the modern form of regional governance based on interdepartmental communication. On the example of the Regional Management Centers (RMC) as a modern form of communication among different departments and of an informational interaction among citizens and authorities, the authors analyze the ways of forming a new public management concept, based on actors-network concept and digitalization ethics, the analysis of social networks, the concept of figuration and the fractal evolutionary concept. The authors assume that the introduction of mechanisms of an online interaction and networking creates proactive connections between citizens and authorities and increases the level of confidence and the management efficiency. The empirical data were collected through a range of interviews with representatives of different departments directly linked with the RMC activity, as well as through the documents analysis and descriptive statistics. As a result of the study, the authors draw conclusions about the importance of a network approach in the organization of public administration, where the SDGs can become a full-fledged tool as part of the new paradigm of New Public Government (NPG). At the same time, the important goals are both increasing the level of digital maturity of the population and the readiness of the system itself for restructuring at all levels.
Enhancing Public Service Delivery in a VUCA Environment in South Africa: A Literature Review
Authors: Barbier Lance , Tengeh Robertson K.
Published: January 2023

There is widespread consensus that the volatility, uncertainty, complexity, and ambiguity (VUCA) environment has contributed to the subpar quality of public sector service delivery in South Africa. Hence, the aim of this paper is to ascertain how the South African government can enhance service delivery in a VUCA world. This article presents a comprehensive study of a number of secondary literature sources. The author makes an effort to draw attention to knowledge gaps that might serve as the foundation for more research in the future. The main finding is that for the South African government to provide good service in a VUCA environment, its employees must be proficient in Results-Based Monitoring and Evaluation, Strategic Planning, Programme and Project Management Methodology, and Change Management Methodology. There is a severe lack of empirical study on the delivery of public sector services in an environment characterized by VUCA. As a result, there is a need for more research on this topic. Specifically, in order to establish the effect that the VUCA environment has on the governments of emerging nations. The research will be beneficial to the governments of developing countries, notably South Africa, as well as to those who work in the field of public administration.
Challenge of “Decolonisation” and Need for a Comprehensive Redefinition of Neocolonialism
Authors: Bovdunov Aleksandr L.
Published: January 2023

The need for “decolonisation” of the Second world and semi-periphery countries (in the terminology of world-systems analysis) is increasingly raised in practical policy as well as in academic publications. However, the very question of decolonisation as applied to countries that were the targets of European colonial expansion is fraught with both negative consequences in political practice and theoretical confusion. On the one hand, the discourse of “decolonisation” encourages separatist tendencies and leads to new conflicts. On the other hand, the notion of “colonialism” is becoming less rigorous: in this perspective, any territorial expansion by any state at any time in history can be described as colonialism. The notion of “colonialism” loses its specific historical meaning and hence turns from a scientific term into a propaganda cliché. Thus, the possibility to correctly comprehend the phenomenon of European colonialism as a concrete historical reality that determined the fate of the peoples of both Europe itself and other parts of the world in Modern times, the only “colonialism” that the peoples of the world have really faced for the last 500 years, disappears. Theoretical and practical, scientific and political aspects of the problem are closely linked. Within an expansive interpretation of “colonialism”, former colonial powers, moreover, states still possessing unequal dependencies, such as the USA, are able to accuse their geopolitical opponents of “colonialism” as they are multi-ethnic powers, formed as a result of long historical processes, where various practices of ethnic interaction have taken place. The very possibility of interpreting the practices of non-European powers (Russia, China, Iran, Ethiopia) as colonial is linked to the popular paradigm of “internal colonialism.” It has emerged as part of the post-colonial theory of international relations in European and American academic centres and by its very nature is an example of a deliberately biased approach that focuses on the most marginalised groups of “subalterns” but ignores major civilisational entities. The author points out the biases and shortcomings of this approach with concrete examples, reveals its philosophical premises and suggests using the findings of fundamental geopolitics, world-systems theory, philosophy of space and philosophy of culture to clarify the concept of “colonialism.”
Postcolonialism in International Studies: Two Faces of Theory
Authors: Loshkariov Ivan D.
Published: January 2023

Postcolonial theory is gradually entering the research arsenal of international relations, although it is not yet widely represented in modern international political science. The importance of mastering the tools and techniques of this paradigm or a set of relatively close paradigms is associated both with the gradual rejection of the Eurocentric vision of global and regional political history, as well as the identification of spatial and temporal features of theorizing on international issues. In this regard, it is necessary to identify the internal potential of postcolonial theory and those ontological, epistemological and methodological foundations of this theory, which will allow more concrete application of its concepts, interpretations and causalities to international realities. That is why the article attempts to single out the basic types of the postcolonial theory of international relations while revealing their key methodological principles and assessing the originality of the object and purpose of the study. On the basis of the interpretivist principles of the analysis of theories, the author reconstructs the key ontological and epistemological foundations and features of the interpretation of causal relationships in postcolonial way of thinking. The article highlights two main types of postcolonial theory - Postcolonialism of difference and Postcolonialism of interdependence. Despite the similarity in the basic desire to liberate scientific discourse from the techniques and concepts of Eurocentric science, these types of postcolonial thinking differ in the degree of willingness to break ties with the colonial past, in the requirements for the final result of the study, and also in the appreciation of space and social time in theorizing per se. Based on the identified types of postcolonial theory, the author proposes the trajectories of interaction of the theory with other schools of research in international relations, and also identifies geographically limits of these types. Thus, the article demonstrates porousness, analytical potential and adaptiveness of the discussed approaches that makes them more useful for the current IR studies.
Russia’s Soft Power in Africa: Potential and Challenges of Russian-speaking Women’s Communities
Authors: Krylova Natalia L. , Kulkova Olga S.
Published: January 2023

The article refers to one of the integral parts of the of Russian soft power foreign policy, which lies in its interaction with the Russian-speaking women’s communities on the African continent. This topic has not previously been given an appropriate consideration in the domestic scientific discourse. The processes of current social and political transformations in the African countries require the significant increase in soft power, which could become the instrument of developing and consolidating relations between Russia and new African elites and African people. The Russian-speaking communities in Africa and organizations they create are largely composed of women and are developing thanks to their own initiatives. The potential of Russian-speaking women’s communities in Africa, as well as of associations of African graduates of Soviet/Russian educational institutions as prospective soft power providers is quite significant, yet seriously underestimated and untapped properly. Today a variety of associations, clubs, fraternities, unions comprised of Russian-speaking women is widely occurring in the majority of African countries. There are such associations in Zambia, Cameroon, Tunisia, Algeria, Morocco, Nigeria, Uganda, Togo, Angola, Mauritius, Madagascar, Senegal, Nigeria, Rwanda, Mali, Congo, Côte d’Ivoire, Mozambique, and other countries. Russian-African mixed families are considered as the most probable potential mediators in Russian and African societies, cultures and markets. At the same time, the development of ties with the Russian-speaking diaspora in Africa would contribute not only to supporting the foreign policy activities of the Russian Federation on the continent, but also to the implementation of such important national priorities of our country as supporting compatriots abroad and promoting the “Russian world.” This acquires particular importance on the threshold of the second Russia - Africa summit in 2023.
Debt Sustainability of Latin American Countries in the post-COVID Economy
Authors: Kuznetsov Aleksei V. , Morozov Sergei A.
Published: January 2023

Annually growing public debt of Latin American countries is a source of a consistent increase in regional crisis potential. The COVID-19 pandemic has exacerbated political instability and deepened socio-economic imbalances in the region. The chronic dependence on debt financing increases the region’s vulnerability to external shocks and makes it much more challenging to implement public policies to achieve the UN Sustainable Development Goals. The purpose of the article is to reveal the increasing nature of the debt risks inherent in the Latin American countries, and to propose measures to overcome them. The authors summarize the views of leading Russian and foreign experts on the debt sustainability of the region. Based on the statistical data of international organizations, regional development institutions, as well as analytical materials published by Bloomberg, Fitch, White Case or Deloitte, the authors analyze the approaches to solving the Latin American debt problem. However, considering recent debt dynamics, new public borrowings may cause a deterioration of the regional debt sustainability in the future. This issue reinforces the uncertainty in international investment circles regarding the future solvency of the Latin American region. The situation in the Latin American countries is exacerbated by the uncertainty whether positive rates of economic growth resume in the medium term that have been lost due to volatile global commodity prices. The study examines the prospects for regional economic stabilization in Latin America and the Caribbean, including through the use of new debt financing mechanisms to meet current financial needs and minimize the risks of financial vulnerability.
Book review: Marochkin, S., & Bezborodov, Yu. (Eds.). (2022). The Shanghai Cooperation Organization: Exploring New Horizons. NY, London: Routledge, 263 p.
Authors: Kuzmin Vadim A.
Published: January 2023

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Philosophy and Science on the Way to Knowing and Making Consciousness
Authors: Mikhailov Igor F.
Published: January 2023

The latest progress in empirical studies of consciousness and spectacular advances in AI technologies kick philosophy out of the familiar comfort of uncontrolled proliferation of concepts and scholastic disputes. In the overview of the current state of empirical theories of consciousness, author reveals that those theories still find themselves in the pre-paradigmatic stage, therefore not yet posing an immediate existential threat to the philosophy of consciousness, though making it watch out. Author attempts to deal with the certain ambiguity of the term ‘consciousness’, stripping its meaning from parts already susceptible to science and technology and from parts still highly unlikely to be explained away. Besides, the relationship between philosophy and science is specified in general by analyzing them to their inner dynamics of theories and ontologies, showing that for science, the distinction between the two is substantially more important than for philosophy. From this perspective, philosophical schemas of consciousness claiming to be ‘experiential’ must have met recently formulated criteria for empirical theories of consciousness, otherwise failing to explain anything in the domain. Finally, author adds his pragmatic criterion that addresses the technological perspectives a theory provides. In the end, a winning competitive theory will have to let us produce and control artificial conscious devices.
Mind as Machine: The Influence of Mechanism on the Conceptual Foundations of the Computer Metaphor
Authors: Baryshnikov Pavel N.
Published: January 2023

This article will focus on the mechanistic origins of the computer metaphor, which forms the conceptual framework for the methodology of the cognitive sciences, some areas of artificial intelligence and the philosophy of mind. The connection between the history of computing technology, epistemology and the philosophy of mind is expressed through the metaphorical dictionaries of the philosophical discourse of a particular era. The conceptual clarification of this connection and the substantiation of the mechanistic components of the computer metaphor is the main goal of this article. The statement is substantiated that the invention of mechanical computing devices, having a long history in the European engineering tradition, formed the prerequisites for the emergence of machine functionalism in the modern philosophy of mind. The idea of multiple implementation stems from the principle that a formal symbol system prescribes rules for the use of rational abstractions through the physical architecture of a computational engine. The article considers the reasons for the conceptual shift and reveals the semantic foundations for the metaphorical transfer of the properties of abstract objects from the theory of automata to the field of modern philosophy of mind. The criticism and ways of protecting the philosophical program of machine functionalism are analyzed by changing the content of the metaphor “Mind as machine”. The reasons for the stability of the information-computer approach in cognitive sciences are also disclosed and explained.
Aesthetic Experience in the Concepts of R. Ingarden, V. Schapp and K. Stavenhagen
Authors: Popov Evgeniy A.
Published: January 2023

The article summarizes the views of representatives of the phenomenological aesthetics of the twentieth century and the most famous students of Husserl. It is the aesthetic experience that becomes one of the key concepts in the concepts of Ingarden, Schapp and Stavenhagen. In them, aesthetic experience is associated with the ability of subjects to “ontologize” things, to individual and collective reactions to the status of things and objects. That is why the emphasis in the works of representatives of aesthetics is placed on the wisdom of subjects and determining their readiness for aesthetic experience. Such readiness can manifest itself in the beliefs and moral choices of subjects. The article concludes about the ways of «ontologization» of things proposed by thinkers. The views of thinkers in these matters were influenced by the fascination with the philosophy of history, ethics and partly the philosophy of religion. Socially oriented motives are traced in their concepts of aesthetic experience. In addition, thinkers defined the multidimensionality of aesthetic experience by offering their own constructions for measuring or fixing it. The article examines the structure of aesthetic experience proposed by them, and also makes judgments about some possibilities of applying approaches in assessing the formation of aesthetic experience in the modern world.
Ludwig Heinrich von Jakob and His Treatise
Authors: Shevtsov Alexandr V.
Published: January 2023

The treatise of the German philosopher Ludwig Heinrich von Jakob (1759-1827), Examination of Mendelssohn’s Morning Hours, or All Speculative Proofs for the Existence of God provides researchers with a good excuse to address captivating subjects related to issues of biographical and historical-philosophical dimension. Of particular interest in this context is the introductory article by I. Kant, which he sent to L.H. von Jakob before the publication of the treatise. The central idea of Jacob’s treatise was to defend Kant’s critical philosophy against the also critical M. Mendelssohn’s position. In the treatise, von Jakob sought to defend Kant’s concept against Mendelssohn’s similar methodological attitude of criticality in his treatment of philosophy. On this basis, Jacob’s treatise contains a serious critique of Mendelssohn’s concept. The treatise indicates an interesting picture of a certain competition between the authors of philosophical concepts of the German Enlightenment. The sides of the “Russian” period in L.H. von Jakob’s biography are also revealed. The treatise scrutinizes Mendelssohn’s methodological positions, as well as an analytical examination of his axioms. To reproduce this analysis accurately, an attempt is made to compare von Jakob’s philosophical ideas with some of Kant’s ideas. L.H. von Jakob’s philosophy can be defined as critical, with some reservations, in the general history of the German Enlightenment. It contributes substantially to comprehending the essence of the philosophical positions of both Kant and Mendelssohn and also clarifies the nature of the difference between the critiques of these two German thinkers.
The Unknown Reviews by S.L. Frank in the “Neue Züricher Zeitung”
Authors: Tsygankov Alexander S. , Obolevitch Teresa
Published: January 2023

Оffers a historical-philosophical reconstruction of Frank’s collaboration with the Swiss newspaper “Neue Züricher Zeitung” in the late 1920s and 1930s. The circumstances of Frank’s contacts with the newspaper’s editor Hans Barth are analysed on the basis of archival material and the correspondence ran between the philosophers. It is established that the beginning of their intensive collaboration was laid at the 8th International Philosophical Congress, held in Prague in 1934. Following this event, Barth not only began to publish regularly Frank’s texts in the Swiss newspaper, but was also involved in organising his lecture tours to Switzerland and assisted in finding publishers for the first German edition of Frank’s work, Das Unergründliche ( The Unknowable ). Particular attention is paid to the context of Frank’s publications in the “Neue Züricher Zeitung”, and in particular to his reviews of works by French thinkers René Le Senn ( Obstacle and Value ) and Eugene Augustovich Minkowski ( Towards a Cosmology. Philosophical Fragments ). The circumstances of the Russian philosopher’s acquaintance and communication with the French authors are discussed. Their responses to Frank’s reviews, which are preserved in their personal correspondence, are described. Frank’s critical approach toward M. Heidegger’s fundamental ontology, which appear in the review, is also presented.
Modernization of Higher Education for Tourism and Hospitality in Contemporary Conditions: Socio-Philosophical Analysis
Authors: Gerneshiy Vasiliy V.
Published: January 2023

The article presents the results of the theoretical generalization of approaches to modeling modern tourism education as a socio-cultural phenomenon, which has entered the stage of new development under the influence of social needs and external influences. It is indicated that because of socio-political and economic changes in the world, the domestic tourism industry has been affected by numerous negative heterogeneous and multidirectional factors. This situation has led to quite profound transformations in the Russian tourism industry. It is emphasized that now the industry business community makes higher demands on the professional level of employees as a key factor in the effective operation of industry’s enterprises and their development in changing socio-economic conditions. The professional community notes the urgent need for growth in public understanding of the prestige of both the tourism industry itself and tourism professional education. The article emphasizes that the domestic tourism industry will require significant quantitative changes in personnel potential in the coming years. The quality of training should ensure the formation of competencies that allow the effective use of the created infrastructure to create a level of service that meets the expectations and demands of consumers of tourist services. The author notes that the transformation of the domestic tourism industry predetermines the change in models of tourism education. The formation of tourist education models is considered through the interconnection of educational content mastered by students and learning activities, providing high-quality and complete learning. The article provides a socio-philosophical analysis of the main models of tourism education in Russia, highlighting some general disadvantages and advantages of each model. The variety of methodological tools used in contemporary training of specialists in tourism and hospitality, considering modern conditions of transition to intensive development of domestic tourism, is traced.
Water budget of a Ramsar site in Ecuador
Authors: Arias Ordonez Priscila Jackeline , Suasnavas Lagos Carlos Vladimir , Kharlamova Marianna D. , Arias Ordonez Winston Rodolfo
Published: January 2023

Wetlands have been degrading and disappearing due to several anthropogenic impacts, such as pollution by discharge of domestic and industrial wastewater, agricultural runoff, land conversion, etc. The assessment and forecast of hydrological processes in wetlands, namely inflows and outflows, is essential for developing and implementing plans aimed at managing and protecting wetlands areas. We estimated the water budget of a Ramsar site, La Tembladera wetland, for a two-year period (2018-2019) by using the water balance method. The evapotranspiration was calculated using the Thornthwaite method and the runoff was estimated using the Curve Number method. The proposed water balance model showed that the major inflows to the wetland were the San Agustín and Bellavista canals, and Estero Pinto, about 92.9% (2018) and 90.5% (2019) of the total inflows. The runoff and wastewater flows represented the minor inflows. The runoff was 0.003% in 2018 and 0.004% in 2019, whereas the wastewater volume accounted for 0.05% of all inflows in both years. The actual evapotranspiration was the major outflow in both years, being 67.1% (2018) and 73.6% (2019) of the total outflows. On the other hand, the irrigation canal was the minor outflow, 32.9% in 2018 and 26.4% in 2019. Therefore, La Tembladera wetland hydrology is mostly linked to the canals system and climate conditions, precipitation and actual evapotranspiration. Our findings could be the basis for further research and developing plans in order to rationally manage and protect this wetland of international importance.