bluuebunny/crossref_metadata_2025 huggingface dataset:
MESLEK YÜKSEKOKULUNDA ALINAN MUHASEBE EĞİTİMİNİN MUHASEBE MESLEĞİNE KATKISI: KUYUCAK MESLEK YÜKSEKOKULU MEZUNLARI ÖRNEĞİ
Authors: KIZILYALÇIN D. Ali
Published: September 2019

Türkiye’de
muhasebe eğitimi yükseköğrenim öncesi ticaret liselerinde, yükseköğrenimde ise
meslek yüksekokullarının muhasebe ve vergi uygulamaları, işletme yönetimi,
bankacılık-finans ve sigortacılık gibi programları ile fakültelerin iktisadi ve
idari bilimler fakültesi, siyasal bilgiler bölümlerinde verilmektedir. Aynı
zamanda muhasebe eğitimi yüksek lisans ve doktora düzeyinde de verilmektedir. Bu
öğretim kurumları içerisinde meslek yüksekokulları iş hayatının gerektirdiği
niteliklere sahip muhasebe ara elemanı yetiştirilmesi konusunda önemli bir yere
sahiptir.

Çalışmada
muhasebe meslek elemanı olarak çalışan meslek yüksekokulu mezunlarının,
yüksekokulda aldıkları muhasebe eğitimini değerlendirmeleri amaçlanmıştır. Bu
amaçla yüksekokul mezunlarına online anket uygulanmış ve elde edilen veriler
SPSS 22 İstatistik Paket Programı kullanılarak analiz edilip yorumlanmıştır. Analiz
sonucuna göre mezunlar aldıkları teorik eğitimin uygulama ile desteklenmesi
gerektiği yönünde görüş belirtmişlerdir.
TMS 2 STOKLAR STANDARDI’NIN ATIL KAPASİTE ANALİZİNE ETKİSİ
Authors: ÖZYAPICI Hasan
Published: September 2019

Stoklara
ilişkin muhasebe işlemlerini detaylı bir şekilde açıklayan TMS 2 Stoklar
standardı ile ilgili literatürde birçok çalışmaya rastlamak mümkündür. Söz
konusu çalışmalar genel olarak TMS 2 Stoklar standardını açıklamış ve muhasebe
kayıtlarının nasıl olması gerektiği üzerinde yoğunlaşmıştır. Fakat, TMS 2
Stoklar standardı ile atıl kapasite kavramlarının bir arada yer aldığı
çalışmalar açısından literatürde bir açık söz konusudur. Bu nedenle bu
çalışmanın amacı TMS 2 Stoklar standardının atıl kapasite analizine etkisi
üzerine bir değerlendirme yapmaktır. Bu çalışma ile TMS 2 Stoklar standardı ve
literatüre yeni girmiş olan gerçek ve zorunlu atıl kapasite kavramları
pekiştirilmiş, yönetsel kararların alınabilmesi için TMS 2 Stoklar standardı
ile atıl kapasite kavramlarının birlikte nasıl değerlendirilmesi gerektiği
vurgulanmaya çalışılmıştır.
SERBEST MUHASEBECİ MALİ MÜŞAVİR MÜKELLEFLERİNİN KALİTE ALGILARI: KARS İLİNDE BİR UYGULAMA
Authors: KARABAYIR Mehmet Emin , MERİÇ Serkan
Published: September 2019

Hizmet sektöründe yer alan muhasebecilik mesleği
belli kurallara ve yönetmeliklere dayanılarak icra edilmektedir. Her geçen gün
sayıları artmakta olan serbest muhasebeci mali müşavirlerin mükellefler
tarafından tercih edilmeleri kaliteli hizmet sunmaları ile yakından ilgilidir.
Muhasebe meslek mensuplarından hizmet alan mükelleflerin almış oldukları hizmete
ilişkin kalite algılarını ortaya çıkarmak amacı ile yapılan bu çalışmada Kars
il merkezinde faaliyet gösteren işletmelere Servperf ölçeğinin yer aldığı anket
uygulanmıştır. 390 işletmeden elde edilen verilerin faktör analizi, t testi ve ANOVA
analizine tabi tutulması sonucunda katılımcıların ve işletmelerin özelliklerine
bağlı olarak hizmet kalitesi alt boyutlarının algılanmasında istatistiksel
olarak anlamlı farklılıklar olduğu belirlenmiştir.
FUTBOL KULÜPLERİNDE İNSAN KAYNAKLARI FAALİYETLERİNİN MUHASEBELEŞTİRİLMESİ
Authors: AYGÜN Davut , ULUCENK Elif
Published: September 2019

Günümüzde
endüstriyel bir kimliğe bürünen futbolun oluşturduğu ekonominin, başlıca aktörleri
olan futbolcularıyla ilgili mali nitelikli işlemleri muhasebe biliminin ilgi
alanlarından birini oluşturmaktadır. Bu çalışmanın amacı, futbol ekonomisinin
en önemli birimleri olan futbol kulüplerindeki en değerli insan kaynağı olarak
futbolcularla ilgili işlemlerin Tek Düzen Muhasebe Sistemi kapsamında
incelenmesidir. Bu amacı gerçekleştirmek için Türkiye’ de Süper Toto Süper
Ligde yer alan halka açık olmayan bir futbol kulübünün muhasebe müdürüyle
mülakat yöntemiyle görüşmeler gerçekleştirilmiştir. Yapılan görüşmeler
neticesinde ilgili futbol kulübünde futbolcularla ilgili mali nitelikli
işlemlerin Tek Düzen Muhasebe Sistemi’ne uyumlu olarak muhasebeleştirildiği
belirlenmiştir. Ancak mevcut uygulamanın bazı konuları açıklamada yetersiz
kaldığı, bu bağlamda futbolcularla ilgili işlemlerin muhasebeleştirilmesinde
insan kaynakları muhasebesi gibi yeni uzmanlık alanlarından daha fazla
yararlanılması gerektiği sonucuna ulaşılmıştır.
İHRAÇ KAYITLI SATIŞLARDAN DOĞAN KDV İADESİNİN VERGİ MEVZUATINDAKİ GELİŞİMİ VE MUHASEBELEŞTİRİLMESİ
Authors: ÖZMEN İbrahim , TUNÇEZ Hacı Arif
Published: September 2019

Bu
çalışma 1980-1989 Türkiye Ekonomisi değişim sürecini Katma Değer Vergisi Kanunun
11/1-c maddesi kapsamında ve bu kanunun ortaya çıkış sürecini, gelişimini,
nihai halini ve bu haline yönelik muhasebe kayıtlarını göstermeyi
amaçlamaktadır. Çalışmada KDV kanununun yasalaşma sürecine yönelik yasal
gerekçelerden hareketle ekonomik ve mali çıkarsamalar ve 11/1-c maddesine
yönelik KDV Genel Uygulama Tebliğinin ilgili bölümleri göz önünde bulundurularak
olası muhasebe kayıt örnekleri gösterilmiştir. Çalışmada sermaye birikim
rejiminin ihracatçı lehine devlet eliyle sağlandığına yönelik çıkarsama
yapılmıştır.
Determinan Manajemen Laba dan Dampaknya Terhadap Relevansi Nilai Informasi Akuntansi: Pengujian Peran Good Corporate Governance
Authors: Resti Kartika Dewi
Published: September 2019

Penelitian ini bertujuan untuk menganalisis determinan manajemen laba dan dampaknya terhadap relevansi nilai informasi akuntansi serta peran good corporate governance (GCG) sebagai variabel pemoderasi.

Populasi penelitian ini adalah 83 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016. Jumlah sampel yang ditentukan dengan teknik purposive sampling berjumlah 62 perusahaan manufaktur. Alat analisis yang digunakan adalah Partial Least Square (PLS).

Hasil penelitian ini menunjukkan bahwa kinerja keuangan dan struktur kepemilikan berpengaruh positif dan signifikan terhadap manajemen laba sementara karakteristik perusahaan berpengaruh positif tetapi tidak signifikan. Hasil lain menunjukkan bahwa manajemen laba dengan indikator short term discretionary accruals dan long term discretionary accruals merupakan indikator dari manajemen laba yang paling berpengaruh terhadap relevansi nilai informasi akuntansi dan good corporate governance terbukti memperlemah pengaruh manajemen laba terhadap relevansi nilai informasi akuntansi. Implikasi penelitian ini dapat berguna sebagai dasar masukan dan pertimbangan bagi pengguna laporan keuangan khususnya investor dalam melakukan pengambilan keputusan investasi. Bagi pihak manajemen, hasil penelitian dapat dijadikan sebagai bahan pertimbangan dalam penyusunan rencana kegiatan perusahaan dan bagi pemerintah dalam menetapkan kebijakan pajak.
Analisis Permasalahan Dalam Pelaporan Pertanggungjawaban Realisasi Pelaksanaan APBDES Pada Pemerintah Kabupaten Lombok Tengah
Authors: Ana Fatmawati
Published: September 2019

Analisis Permasalahan Dalam Pelaoran Pertanggungjawaban Realisasi Pelaksanaan APBDes Pada Pemerintah Kabupaten Lombok Tengah. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang menjadi faktor-faktor yang menjadi kelemahan Laporan Pertanggungjawaban Realisasi Pelaksanaan APBDes pada Pemerintah Kabupaten Lombok Tengah Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Hasil penelitian ini mengungkapnya 3 (tiga) tema dalam Laporan Pertanggungjawaban Realisasi Pelaksanaan APBDes di Kabupaten Lombok Tengah, pertama proses laporan Pertanggungjawaban Realisasi Pelaksanaan APBDes yang terkendala dalam penyampaian laporan, regulasi dan sumber daya manusia. Waktu penyampaian yang sering terlambat sehingga tidak dapat dilakukannya evaluasi terhadap pengelolaan keuangan desa. Regulasi yang dikeluarkan setiap tahun mengalami perubahan, yang berdampak Pemerintah Daerah harus melakukan revisi terhadap peraturan yang telah dikeluarkan, perlu dilakukan koordinasi dan membentuk Tim Koordinasi antar 3 (tiga) kementerian dan Pemerintah Daerah harus melakukan sosialisasi revisi Peraturan yang dilakukan. Lemahnya sumber daya manusia menyebabkan Laporan Pertanggungjawaban tidak akurat, sehingga pelatihan pengelolaan keuangan dan melakukan koordinasi dan konsultasi antar desa dengan kabupaten. Kedua, meningkatnya dana yang dikelola oleh Pemerintah Desa, diperlukan standar akuntansi Pemerintah Desa. Ketiga, pengawasan yang dilakukan Pemerintah Daerah, BPD dan Masyarakat belum optimal, untuk mengatasinya dilakukan dengan cara pengawasan melalui aplikasi Siskuedes dan memperjelas tupoksi OPD yang menangani keuangan desa, selektif dalam memilih anggota BPD, meningkatkan transparansi pengelolaan keuangan di setiap tahapan. Implikasi penelitian ini menegaskan bahwa asimetri informasi dapat terjadi akibat penyampaian informasi yang tidak utuh, peraturan yang banyak belum menjamin proses pertanggungjawaban yang optimal. Pemerintah Daerah harus meningkatkan pengawasan, melakukan pelatihan, dan sosialisasi mengenai pengelolaan keuangan desa. Pemerintah Daerah memberikan masukan kepada Pemerintah Pusat agar dibuatkan Standar Akuntansi Pemerintah Desa. merevisi atau meriviu tupoksi OPD yang terlibat dalam pengelolaan keuangan desa.
Determinan Manajemen Laba Akrual Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Dian Astuti  , Eni Indriani
Published: September 2019

Penelitian ini bertujuan untuk menguji faktor-faktor yang dapat memperngaruhi tindakan manajemen laba secara akrual pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia.  Tindakan manajemen laba secara akrual dianalisis dari perspektif corporate governance, yang diproksikan dengan komposisi dewan komisaris independen dan kepemilikan manajerial, earning power, kompensasi eksekutif dan penghindaran pajak serta leverage dan ukuran perusahaan sebagai variabel pengendali. Sampel penelitian adalah 37 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan observasi selama 5 tahun yaitu 2013-2017 yang diuji menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa penghindaran pajak berpengaruh signifikan positif terhadap manajemen laba secara akrual, sedangkan komposisi dewan komisaris independen, kepemilikan manajerial, earning power, kompensasi eksekutif tidak berpengaruh signifikan terhadap manajemen laba akrual.  Implikasi dari hasil penelitian ini dapat dijadikan pertimbangan bagi pemakai laporan keuangan seperti investor, kreditur, pemerintah dan masyarakat dalam mencermati laporan keuangan perusahaan terutama terkait dengan praktik pembayaran pajak perusahaan.
ERGENLERDE BİLGİSAYAR OYUNLARININ ETKİLERİ
Authors: ULUSOY Berru , ÇELİK Sabri
Published: September 2019

Bu araştırmanın amacı; bilgisayar
oyunlarının ergenlik dönemi içinde olan ortaokul öğrencilerine etkilerini
belirlemektir. Bu amaç doğrultusunda araştırmada betimsel tarama modeli
kullanılmıştır. Araştırmanın evrenini, 2017-2018 eğitim öğretim yılında
Ankara’nın Yenimahalle ilçesindeki devlete bağlı 35 kamu ortaokulundaki 1723
öğretmen ve 27712 öğrenci velisi; örneklemini ise sosyo-ekonomik düzeylerine
göre seçkili örnekleme yönteminden uygun örnekleme yöntemiyle seçilen 9
ortaokulun 250 öğretmeni ve 427 öğrenci velisi oluşturmaktadır. Araştırmada
araştırmacı tarafından geliştirilen veri toplama aracı kullanılmıştır. Elde
edilen veriler SPSS 18.0 paket programı ile frekans ve yüzde dağılımları
alınarak çözümlenmiştir. Ayrıca güvenirlilik analizi
yapılmış, ölçeğin Cronbach alpha katsayısı 0,804 olarak tespit edilmiştir.
Normal dağılıma sahip olmasından dolayı, öğretmen ve veli görüşleri arasındaki
farkı belirlemek için parametrik testlerden bağımsız t-testi kullanılmıştır.Araştırmadan elde edilen bulgulara
göre; öğretmenlerin % 98,4'ü ve velilerin % 65,6’sına göre bilgisayar oyunları
bilgisayar oyunu bağımlılığına; öğretmenlerin % 98,8'ine ve velilerin %
89,5’ine göre zaman kaybına neden olmaktadır. Ayrıca bilgisayar oyunları
öğretmenlerin % 98,8’ine ve velilerin % 79,9’una göre öğrencilerin sosyal
yaşamını olumsuz etkilerken öğretmenlerin % 99,6’sına ve velilerin % 68,6’sına
göre okul başarısını da olumsuz etkilemektedir. Öğretmenlerin % 75,2’si
bilgisayar oyunlarını faydalı bulurken, velilerin % 37,7’si faydalı
bulmaktadır.

Bilgisayar oyunlarına ilişkin öğretmen
ve veli görüşleri T-testi ile  karşılaştırılmış;
istatistiksel olarak anlamlı bir farklılık gösterdiği anlaşılmıştır
(p<0,05). Öğretmenler; bilgisayar oyunlarının bağımlılık yapması, zaman
kaybı olması, sosyal yaşamı olumsuz etkilemesi, okul başarısını olumsuz
etkilemesi, bilgisayar oyunlarının öğrenciler için faydalı (olumlu etkileri)
olması ifadelerine daha fazla katılmaktadır.
Dispositivos de la memoria histórica. El caso del monumento a la memoria del feminicidio 10 años después
Authors: Lindig Cisneros Erika
Published: September 2019

En este artículo se reflexiona sobre el monumento como dispositivo o tecnología de producción de la memoria y el olvido históricos (Nietzsche). Se analiza específicamente el caso del “Monumento en memoria de las mujeres víctimas de homicidio por razones de género en Ciudad Juárez” (inaugurado el 7 de noviembre de 2011). Se sostiene que el monumento, como una de las “medidas de satisfacción” demandadas al Estado mexicano por la Corte Interamericana, no ha cumplido con los distintos objetivos que esta última especificó en la sentencia, pero que, paradójicamente, funciona como un síntoma de la violencia sistémica de género en México y también como testimonio de la memoria de las luchas sociales contra dicha violencia, desde una interpretación filosófica y estético-política (Didi-Huberman).
Research on Risks of Letter of Credit Settlement Based on Factor Analysis and System Dynamics Simulation
Authors: zhang cheng
Published: September 2019

Targeting at the problems in the risk assessment and control processes of the letter of credit settlement in China's export enterprises so far, it first adopts the quantitative method and exploratory factor analysis to extract the main factors. On the basis, the software VENSIM is used to design the dynamics causes tree and the flow chart of the letter of credit system. Next, the equation sets of DANAMO parameters are also constructed with the software. Finally, through observation of the system risk fluctuation diagram with system simulation, it gives enterprises some advice on how to identify risk points and how to prevent and control letter of credit risks in advance.
Measuring the Effectiveness of Holistic Approach to Teaching and Assessment used in Teaching a Decision Support Systems (DSS) Course
Authors: FATHELRAHMAN ADIL
Published: September 2019

This
paper investigates application of holistic approach to teaching and assessment
and applies selected strategies to measure the effectiveness of such approach
using results from teaching a Decision Support Systems
(DSS) Course. Assessment is an integral part of the learning cycle and for any
teaching strategy to succeed, teaching should be aligned with assessment
strategies.

The
strategies used in this paper for measurement of the effectiveness of the holistic approach are student
ratings, self-evaluation, and learning outcome measures.
Villa Isola
Authors: Setiawan Adib Rifqi
Published: September 2019

This work briefly describes Villa Isola, an art-deco building in the northern part of Bandung serves as the headmastership office of the University of Education Indonesia.
MANAJEMEN HUMAS DI SEKOLAH SEBAGAI KEPANJANGAN TANGAN SEKOLAH DENGAN MASYARAKAT
Authors: Arsyad Arsyad
Published: September 2019

Lembaga pendidikan sesungguhnya melaksanakan fungsi rangkap terhadap masyarakat yaitu memberi layanan dan sebagai agen pembaru atau penerang. Dikatakan fungsi layanan karena ia melayani kebutuhan-kebutuhan masyarakat, dan disebut fungsi pemimpin sebab ia memimpin masyarakat disertai dengan penemuan-penemuannya untuk memajukan kehidupan masyarakat. Hubungan kerja sama lembaga dengan masyarakat, mengikuti perubahan-perubahan lingkungan dengan pendekatan situasional, memungkinkan lembaga itu tetap berdiri. Sebab ia berada dan hidup bersama masyarakat dan sekaligus menjadi penerang atau inovator bagi masyarakat. Inilah yang perlu diusahakan oleh para manajer pendidikan Dengan adanya manajeman Humas menciptakan hubungan harmonis antara lembaga pendidikan yang diwakilinya dengan masyarakat atau stakeholder, agar tujuan yang diharapkan dapat terwujud yang berkaitan dengan kemampuan staf Humas dalam manajemen teknis dan sebagai keterampilan manajerial, serta penuh konsentrasi sehingga pencapaian tujuan atau sasaran sebagaimana yang direncanakan.
Pengaruh Kualitas Produk dan Lokasi Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Sebagai Variabel Intervening Pada Lamuna Coffee di Kabupaten Bone
Authors: Wirawan Andi Andika , Sjahruddin Herman , Razak Nurlaely
Published: September 2019

Keberadaan warung kopi saat ini kita jumpai sangat menjamur dan sudah menjadi kebutuhan bagi setiap orang. Hal tersebut menyebabkan bisnis warung kopi di Indonesia semakin sengit. Penelitian ini bertujuan untuk mengetahui apakah kualitas produk dan lokasi memiliki pengaruh terhadap loyalitas pelanggan melalui kepuasan sebagai variabel intervening. Pengumpulan data menggunakan data primer yang di peroleh melalui penyebaran kuisioner. Populasi pada penelitian ini adalah seluruh pengunjung warkop Lamuna Coffee yang jumlahnya tidak dapat diketahui secara pasti (unidentified), penarikan sampel menggunakan metode presisi yaitu 5 (Kali) jumlah indikator/manifest sehingga diperoleh jumlah sampel sebanyak 67 responden. Hasil Kuisioner tersebut telah diuji validitas dan reabilitasnya melalui uji convergent validity, Discriminant Validity, dan Composite Reliability. Metode analisis data menggunakan tehnik analisis multivariat dengan memanfaatkan program WarpPLS Ver.5.0. Hasil penelitian ini menunjukkan bahwa berdasarkan pengujian hipotesis bahwa lokasi berpengaruh tidak signifikan terhadap loyalitas melalui kepuasan sebagai variabel intervening. Sedangkan pengujian hipotesis lainnya menunjukkan pengaruh positif dan signifikan
Pendidikan untuk Pembangunan Berkelanjutan
Authors: Setiawan Adib Rifqi
Published: September 2019

Pendidikan untuk Pembangunan Berkelanjutan atau Education for Sustainable Development (ESD) memberdayakan orang untuk mengubah cara mereka berpikir dan bekerja menuju masa depan yang berkelanjutan.
Perkembangan 4.0 Di Indonesia
Authors: Ramadhan Rizki Akbar
Published: September 2019

Teknologi Dunia Digital dan 4.0
'Mirages of an Intellectual Dreamland’? Ratio, Obiter, and the Textualization of International Precedent
Authors: Ridi Niccolo
Published: September 2019

In recent years, various actors — states, judges, and commentators alike — have taken issue with the way international adjudicators have approached precedent. Criticism has been levelled, in particular, to the phenomenon of ‘obiter dicta’ (observations that, though not necessary for the decision, are nonetheless included in it), which have been found to amount to a symptom of bad decision-making or, from the perspective of the adjudicator using them, bad precedent-following. This article addresses this debate by resituating the issue within a more grounded discussion of the theory of precedent in international adjudication, providing an in-depth theoretical and empirical analysis of the practice, and seeks to frame it within in the broader phenomenon of ‘textualization’. By doing so, it strives to clarify the use, authority, and ultimate function of obiter dicta, as well as of precedent in general, in international adjudication.
A governance analysis of Ningaloo and Shark Bay Marine Parks, Western Australia: putting the ‘eco’ in tourism to build resilience but threatened in long-term by climate change?
Authors: Jones Peter JS
Published: September 2019

The governance frameworks for Ningaloo Marine Park (NMP) and Shark Bay Marine Park (SBMP) are explored, employing the MPA governance analysis framework. Both face similar conflicts typical of ecotourism, particularly related to the impacts of recreational fishing and marine wildlife tourism. A high diversity of incentives is found to be used, the combination of which promotes effectiveness in achieving conservation objectives and equity in governance. Highly evolved regulations have provided for depleted spangled emperor (Lethrinus nebulosus) stocks in NMP to stabilise and begin recovery, and pink snapper (Pagrus auratus) stocks in SBMP to recover from past depletions, though there are still concerns about recreational fishing impacts. The governance frameworks for marine wildlife tourism are considered extremely good practice. Some incentives need strengthening in both cases, particularly capacity for enforcement, penalties for deterrence and cross-jurisdictional coordination. In NMP there was also a need to promote transparency in making research and monitoring results available, and to address tensions with the recreational fishing sector by building linkages to provide for their specific representation, as part of a strategy to build trust and cooperation with this sector. Both case studies represent world-leading good practice in addressing proximal impacts from local activities, but in the longer-term the foundation species of both marine parks are critically threatened by the distal impacts of climate change. A diversity of incentives has promoted resilience in the short-term, but global action to mitigate climate change is the only way to promote the long-term resilience of these iconic marine ecosystems.
Outside the Eye of the Storm: Can Moderate Hurricane Exposure Improve Social, Psychological, and Attachment Functioning?
Authors: Mancini Anthony D , Westphal Maren , Griffin Paul
Published: September 2019

High-intensity disaster can harm psychological functioning. Could moderate-intensity disaster improve psychological and attachment functioning through its effects on social functioning? We used a prospective quasi-experimental cohort design to investigate this possibility among college students. Hurricane cohort participants (N = 209) completed assessments before, two weeks, and six weeks after Hurricane Sandy. Two matched comparison cohorts (Ns > 140) were assessed four months and one year later. The hurricane cohort, in contrast to matched comparison cohorts, reported increased social support, reduced global distress, reduced negative emotion, and reduced attachment avoidance at the end of the semester. Increased social support mediated the relationship between hurricane cohort and reduced global distress, negative emotion, attachment avoidance, and attachment anxiety, and increased positive emotion and self-esteem at six weeks post-storm. The results suggest moderate disaster exposure can benefit short-term social, psychological, and attachment functioning, underscoring the critical role of the social context in stress adaptation.
A tale of too many tasks: Fragmentation of tasks in motor learning and a call for model task paradigms
Authors: Ranganathan Rajiv , Tomlinson Aimee , Lokesh Rakshith , Lin Tzu-Hsiang , Patel Priya
Published: September 2019

Motor learning encompasses a broad set of phenomena that requires a diverse set of experimental paradigms. However, excessive variation in tasks across studies creates fragmentation that can adversely affect the collective advancement of knowledge. Here, we show that motor learning studies tend toward extreme fragmentation in the choice of tasks, with almost no overlap between tasks across studies. We argue that this extreme level of task fragmentation poses serious theoretical and methodological barriers to advancing the field. To address these barriers, we propose the need for developing common ‘model’ task paradigms which could be widely used across labs. Combined with the open sharing of methods and data, we suggest that these model task paradigms could be an important step in increasing the robustness of the motor learning literature and facilitate the cumulative process of science.
Risky Sexual Behaviours of Gender and Sexual Minorities
Authors: Yogi Belpatra Nath
Published: September 2019

The article aims to explore the experiences on the risky sexual behaviours of the gender and sexual minorities in Surkhet district. It is a narrative study based on interview data. Thirty seven sexual minorities selected through snowball sampling were interviewed and the data were analyzed using thematic framework approach. The gender and sexual minority’s involve in sexual activity before their maturation at the age below 20. They have multiple sexual partners and have active sex life preferring anal and oral sexes the most. Many of them do not use condom in every sexual contact, do not visit health institutions for regular check-up, and do not test for HIV and other STDs which make them more vulnerable to diseases and poor health. They have made their sexual behaviors at more risk by their sexual involvement with drug users and their monetary involvement in sex. There is diversity in sexual orientations and behaviours among them. So an extensive and in-depth study in this issue is urgently required for the fuller understanding of socio-demographic influence on risky sexual behaviours of sexual minorities.
Analysis of Consumer Data on Black Friday Sales Using Apriori Algorithm
Authors: Maharjan Menuka
Published: September 2019

Ability to recognize and track patterns in data help businesses shift through the layers of seemingly unrelated data for meaningful relationships. Through this analysis it becomes easy for the online retailers to determine the dimensions that influence the uptake of online shopping and plan effective marketing strategies. This paper builds a roadmap for analyzing consumer’s online buying behavior with the help of Apriori algorithm. The major factors that affect the consumer’s online buying behavior are convenience, ease of use and perceived benefits. Security is also a major consideration when opting to conduct shopping activities online. This study will helping further analyzing the consumer online buying behavior towards Online shopping which will help the retailers to design appropriate marketing strategies for selling their products online which will further help in development of the country.
Socioeconomic Impacts of FMIS after Rehabilitation: Case Study of Bakultar Irrigation Project, Mahadevsthan, Dhading
Authors: Bagale Dharma Raj , BC Lal Krishna
Published: September 2019

The main purpose of the study is to focus on the socioeconomic impacts of rehabilitation of Bakultar Irrigation Project in the Mahadevsthan, Dhading district, Nepal. Primary information was collected through household survey, Key Informant Interview, and FGD. Both qualitative and quantitative techniques were used for data analysis. The rehabilitation intervention of the irrigation project has changed the cropping pattern and increased the crop productivity. The cropping intensity has increased to 244.6 % from174 %. The study shows that rehabilitation of irrigation project has positive impact over poverty reduction, food sufficiency, gender equity, migration control and reduction of women’s drudgery in household works.
Przygoda estetyczno-mentalna w przekładzie
Authors: Tokarz Bożena
Published: September 2019

Aesthetic-Mental Adventure of TranslationTranslation is an adventure. The desire to experience it exceeds all other translation motives. It is a desire of a rational, pragmatic, emotional and physical nature. Therefore, full normalisation of the principles of artistic translation constantly encounters difficulties. Outside the borders of the scheme there is something called talent and empathy, understood as a cognitive-affective phenomenon.The paradigm of desire is defined by: individual weaknesses, ambition, desire to communicate, to know and experience something so far unknown, and the interaction between them in the form of surprise, dazzlement, and even shock.KEY WORDS: translation, adventure, empathy, intercultural communication, creativity of the interpreter — Tone Pretnar
Pinocchio in Emojitaliano. Przekład eksperymentalny w kulturze zwrotu wizualnego i performatywnego
Authors: Majdzik Katarzyna
Published: September 2019

Pinocchio in Emojitaliano. The Experimental Translation in the Culture of Visual and Performative TurnThe article discusses the experimental translation of the classic of children’s literature — Pinocchio (La storia di un burattino) by Carlo Collodi — from Italian into an artificially created language of the emoji signs. The translation was dicussed in the context of other translations of literature into emoji sings and experimental translation in general. This originally new-media translation illustrates the cultural transformations of modernity and can be understood as an expression of the iconic (visual) and performative turn in the humanities.KEY WORDS: Pinocchio, Carlo Collodi, experimental translation, intersemiotic translation, iconic turn, performative turn
Słowacka proza naturyzmu w polskich przekładach — strategie wyboru i translacji w zmieniającej się perspektywie kulturowej drugiej połowy XX wieku
Authors: Buczek Marta
Published: September 2019

Slovak Naturalist Prose in Polish Translations — Strategies for Selection and Translation in the Changing Cultural Perspective of the Second Half of the Twentieth CenturyThe author of the article analyses Polish translations of the Slovak naturalist prose which is a very interesting phenomenon at the primary horizon and appears to be the most frequently translated into Polish. The author concentrates on the representative translations, strategies for selection and strategies for translation of the naturalism in the changing cultural perspective of the second half of the twentieth century. Historical and cultural situation, historical distance between the originals and their translations has the biggest influence for the selection of the texts but also for the strategies the translators choose during the process of translation. In the perspective of cultural and literature turn in Poland in 1956, the Slovak naturalist prose had the chance to appear in the second horizon but it did not affect recipients and did not have the possibility to impact the development of the receiving literature. The author of the article tries to answer the question why it did not happen.KEY WORDS: literary translation, Slovak prose of naturizmus, Slovak literature in Polish translation, Margita Figuli, Ľudo Ondrejov, Dobroslav Chrobák, František Švanter
Przekład jako akt subwersji, czyli o pewnym polskim tłumaczeniu tragedii historycznej Theodora Körnera pt. Zriny
Authors: Małczak Leszek
Published: September 2019

Translation as an Act of Subversion: About one of the Polish Translations of Historical Tragedy Zriny by Theodor KörnerThe object of the analysis in this article is one of the Polish translations of historical tragedy of Theodor Körner entitled Zriny. The German author’s piece has been at least six times translated into Polish language and was — especially in the second part of the 19th century, after the collapse of January Uprising — very popular. The reason of the popularity was his subversion. Through Zriny it was possible to talk about a struggle for freedom — the theme forbidden by Russian censorship. Historical piece written by a foreign author, which talks about the struggle for freedom and for defence of the homeland, the struggle lead by someone else, in other time and place, became a medium for manifesting of patriotic feelings. This function of Polish Zriny confirms his interpretation in critics and one of the translations which was written by Ludwik Jenike in Russian occupation zone with all subversive translation shifts made by the translator.KEY WORDS: subversion, Theodor Körner, Ludwik Jenike, translation, patriotism
Charakterystyka wyborów samorządowych w Polsce
Authors: Miernik Rafał
Published: September 2019

W niniejszym artykule przedstawiono zmiany w systemie wyborczym obowiązującym w wyborach samorządowych. Charakteryzując wybory samorządowe w Polsce, skupiono się na kilku istotnych aspektach: współwystępowaniu trzech różnych systemów wyborczych w wyborach na różne szczeble samorządu terytorialnego, wpływie partii politycznych i polityki ogólnokrajowej na kampanie wyborcze, konieczności dostosowania programów partyjnych, postrzeganiu organów wybieranych w wyborach samorządowych, roli i znaczeniu komitetów wyborczych wyborców. Omówiono również kampanię i wyniki wyborcze wyborów samorządowych 2018 roku.
Die Textur der Diaspora – Zerstreutes Sammeln, Gesammeltes zerstreuen
Authors: Babendreier Jürgen
Published: September 2019

Provenienzforschung zu betreiben, sei schon immer Aufgabe jeder Kultureinrichtung gewesen und für Bibliotheken und Museen nichts Neues. Sie sei professioneller Standard. Diese selbstbewusste Reaktion der Kulturträger auf die sich nach Abschluss der Washington Conference Principles on Nazi Confiscated Art (1998) ergebenden Forschungsaufgaben versteckt, dass die Suche nach NS–Raubgut nicht nur zwingend nach einer Biographie der Objekte verlangt, sondern auch nach einer Biographie seiner Vorbesitzer. Und dass mit dem Abschluss der Suche nicht der Verbleib der fragwürdigen Objekte in einer Sammlung, sondern deren Restitution, also deren Zerstreuung in der Diaspora verbunden ist. Der Essay thematisiert die Spannung und den Widerspruch zwischen Sammeln und Zerstreuen, zwischen sammlungsbewahrender Provenienzforschung und sammlungsauflösender Restitutionswissenschaft.
Metallography of Intermetallic Titanium Aluminides – the (Additive) Manufacturing Makes the Difference
Authors: Mayer S. , Schimbäck D. , Wartbichler R. , Wimler D. , Clemens H.
Published: September 2019

The global economic network, increasing mobility and wealth have a significant impact on energy consumption and environmental degradation, creating a serious social and political pressure on climate protection issues and a sustainable use of limited natural resources. In this context, a variety of programs are launched worldwide on a political and scientific / technical level to reduce aviation as well as automobile emissions. To meet these requirements, apart from new and improved design and lightweight construction concepts, high-temperature lightweight structural materials and their processing technologies play a key role. Due to their high specific (creep) strength and low density, intermetallic titanium aluminides have a particularly great potential, which is already being used industrially. While in the last decades, predominantly ingot metallurgical processes have been developed for the production of pre-material, which have subsequently been processed by casting and hot-working, the introduction of powder-based manufacturing technologies (e. g. additive manufacturing), with the availability of high-quality alloy powder, opens up new ways of material processing and component design. The basis of this work is the process-adapted 4th generation TNM-alloy, which was developed at the Chair of Physical Metallurgy and Metallic Materials. Due to its reactivity, manufacturing methods used are electron beam melting and laser powder-bed fusion as well as spark plasma sintering. Furthermore, high demands are placed on the production of the powder, in particular with regard to its purity. The chemical composition of the project alloy is designed and optimized so that it is “resistant” to the characteristics of the different manufacturing processes and their physical conditions. The starting powders and the manufactured specimens are subjected to a comprehensive characterization involving microstructural investigations on several length scales as well as the examination of the mechanical properties. Moreover, in order to further optimize the mechanical properties at elevated temperatures, it is an essential goal to develop suitable heat treatments. This work will show how conventional and high-resolution metallography can be used to combine innovative alloys with new processing technologies.
Naturally and Artificially Drought-Induced Small-Plants within the Pure-Line Runner-Type Peanut Cultivar ‘Georgia-10T’
Authors: Branch W.D. , Kvien C.K. , Culbreath A.K.
Published: September 2019

During 2011 at Tifton and Plains, GA, there was an early-season drought stress period during May and June. A few drought-tolerant plants were identified and tagged which appeared green and turgid amongst otherwise dry and severely-wilted plants within the pure-line, runner-type peanut (Arachis hypogaea L.) cultivar, ‘Georgia-10T'. Pod and seeds were harvested from these drought-tolerant individual plant selections (IPS) for increase and testing. During autumn and winter of 2014 to 2015, a greenhouse drought study was utilized to test these IPS's compared to the parental check cultivar. Green and turgid plants were identified within the same check cultivar after exposing the plants to an early-season two-wk drought stress period at 60 and 90 d after planting. Seed from IPS of naturally occurring and artificially drought-induced plants produced similar normal and small-plants. Replicated preliminary yield tests were conducted during 2017 to compare progeny rows from these IPS's to the check cultivar, Georgia-10T. Field trial data indicated that the smaller-plants produced from early-season drought stress had significantly reduced yield, grade, pod size, and seed size as compared to larger plant selections and Georgia-10T parental cultivar. In a greenhouse study conducted during autumn and winter of 2017 to 2018, these small plants had significantly shorter internode length and mainstem height compared to the same small plants treated with gibberellic acid (GA3) which were taller and had longer internode lengths after one and two months. Small plants resulted from artificially and naturally occurring early-season drought-induced stress within the pure-line runner-type peanut cultivar, Georgia-10T, were caused by lack of GA3. The normal and small-plants each have bred true-to-type following several self-generations. The ramification of these findings suggest the importance of early-season irrigation, especially for seed production of peanut cultivars to avoid subsequent development of low-yielding, small-plants induced by drought-stress.
Inheritance of an Albino-Virescent Leaf Mutant in the Cultivated Peanut (Arachis hypogaea L.)
Authors: Branch W. D. , Brown N.
Published: September 2019

An Albino-Virescent Leaf mutant was recently found in an advanced Georgia peanut (Arachis hypogaea L.) breeding line, GA 082524. This breeding line was derived from the cross of ‘Georgia-02C' x (‘Georgia-01R' x ‘COAN'), none of which have exhibited any mutant phenotypes in the past. The Albino-Virescent leaf mutant was selected and reciprocal crosses made with GA 082524 to determine the inheritance of this unusual chlorophyll deficiency. F1 and F2 data indicated a single recessive gene, avl, controlled the Albino-Virescent leaf trait. Chi-square analysis indicated a good fit to the expected 3:1 segregation ratio. No maternal or cytoplasmic effects were detected among the progenies from reciprocal hybridization.
A Nexus of Sensationalism and Politics
Authors: Elyada Ouzi
Published: September 2019

This article looks at how a group of radical Revisionist journalists who assumed effective control of the newspaper Doar Ha-Yom in July 1929 attempted to fuse politics and sensationalism against the background of the Western Wall affair that, in late August of that year, evolved into the violent incidents collectively known as the 1929 riots (or massacres). Examination of the paper during the month preceding the riots shows clearly that its editors made a systematic attempt to inflame the Jewish population of Mandate Palestine. These sensationalist editing techniques, reminiscent of the pamphleteer style, were employed not only to sell more copies of the paper, as had been the case before the Revisionists took control, but also to advance Revisionist political goals. The article examines the model that the Revisionists used to shape their incendiary strategy, the provocative process itself, and the question of the editors’ responsibility for the 1929 riots.
PENGARUH KOMPOS SAMPAH KOTA DAN PUPUK KANDANG SAPI TERHADAP PERTUMBUHAN DAN HASIL TANAMAN PAKCOY (BRASSICA RAPA, L. CHINENSIS) PADA ALUVIAL KABUPATEN INDRAMAY
Authors: Ambarsari Wiwik , Yulina Henly
Published: September 2019

Penelitian bertujuan untuk mengetahui pengaruh kombinasi kompos sampah kota dan pupuk kandang sapi terhadap pertumbuhan dan hasil tanaman pakcoy (Brassica rapa, L. Chinensis) pada Aluvial, Kabupaten Indramayu. Penelitian dilakukan di Kebun Percobaan Fakultas Pertanian Universitas Wiralodra Kabupaten Indramayu sejak bulan Maret sampai Agustus 2018. Penelitian ini menggunakan Rancangan Acak Kelompok Pola Faktorial dengan dua faktor. Faktor pertama kompos sampah kota dan faktor kedua pupuk kandang sapi dengan masing- masing 4 taraf : 0%, 3,0%, 6,0%, dan 9,0%, diulang dua kali. Hasil penelitian menunjukkan bahwa terdapat pengaruh mandiri antara kompos sampah kota dan pupuk kandang sapi terhadap tinggi tanaman dan jumlah daun. Kombinasi terbaik untuk meningkatkan hasil berat layak konsumsi pakcoy adalah dengan pemberian kompos sampah kota 9,0% (S4) dan pupuk kandang sapi 6,0% (K3).
Florni sastav pojedinih vrtova sjeverozapadne Hrvatske iz prve polovice 19. stoljeća
Authors: Jurčić Ivana , Jakčin Ivančić Mirjana
Published: September 2019

U radu su prikazani rezultati obrade i analize biljnih svojti zastupljenih u trinaest perivoja i vrtova sjeverozapadne Hrvatske, koji su nastajali u prvoj polovici 19. stoljeća.
Biljne svojte sistematizirane su u skupine prema morfološkim obilježjima te svrstane u tabele pod starim izvornim i novim valjanim latinskim i hrvatskim nazivima, te prema perivojima i vrtovima u kojima su zastupljene.
Istraživanja su pokazala koje su biljne vrste korištene tada u nas i koje su prevladavale u većem broju perivoja i vrtova, dajući im time svojstven i prepoznatljiv izgled.
Bjelogorične biljke korištene su znatno više nego crnogorične, zatim mnogobrojne cvjetne vrste grmova i trajnica, ruže, pelargonije i sukulenti (mesnatice).
Osvrt na jezik
koprivničkih zapisnika iz 17. stoljeća
Authors: Lončarić Mijo
Published: September 2019

Rad je uvod u
proučavanje jezika koprivničkih zapisnika. Da bi se moglo bolje suditi o jeziku zapisnika, najprije se ukratko
prikazuje jezično, dijalektno stanje na širem koprivničkom području i donose se
stariji zapisi jezika, većinom toponima, s toga područja. Iznosi se pretpostavka o gradskom govoru Koprivnice. Daje se osvrt na metodologiju objavljivanja. Na temelju reprezentativnoga uzorka iz knjige „ Zapisnici poglavarstva Grada Koprivnice 1698-1702. Knjiga
prva“,
koju je priredila Karmen Levačić, prikazuju se osnovne jezične,
grafijske i pravopisne značajke teksta. Pisari, bilježnici, zapisničari koji su pisali zapisnike
bili su obrazovani ljudi i služili su
se latinskim jezikom, a samo su iskaze drugih, npr. optuženih,
prenosili kako su bili izgovoreni, naravno, fonološki približno tako. Zapisničari
su znali sigurno i kajkavski književni jezik, hrvatski standard s kajkavskom
osnovicom. Mogli su biti ne samo kajkavci (a i kajkavsko je područje veliko s
raznolikim govorima) nego i štokavci, ima ih i u blizini Koprivnice, ali mogli
su, službom, doći i iz drugih krajeva, pa su mogli nehotice zapisati i osobine svojega rodnoga idioma. Koprivnica
je, iako mali grad, imala, kao i danas, svoju varijantu književnoga jezika, a imala
je i kajkavski interdijalekt, koine,
kojim su se ljudi iz okolice u Koprivnici više-manje međusobno sporazumijevali.
Uz pretežno kajkavsku strukturu hrvatskih zapisa nalazimo
i nekajkavske likove riječi.
Primjera ima već u najstarijim zapisima iz 1639. godine,
npr. to su riječi u kojima dolazi vokal a na mjestu staroga poluglasa
umjesto e, koji je redovan
(kao danas – denes).
ANEW METHOD FOR DEPOSITION OF CERAMIC COATING ON AL ALLOY USING DUPLEX PROCESSES OF ANODIZING AND AL2O3MODIFIED ELECTROLYTE MICRO-ARC OXIDATION (MAO)
Authors: Awad Samir
Published: September 2019

ABSTRACTIn this work, surfaces of Al 6061 alloy were coated using anodizing and micro–arc oxidation ( MAO) duplex processes. MAO electrolyte was modified using ( 2-6 g/l )Al2O3 additives . X-ray diffraction (XRD), scanning electron microscopy (SEM), Vickers indenter, atomic force microscopy (AFM), and Microprocessor coating thickness meter ,were employed for characterization of the deposited coatings .Results showed that the coatings contained porous oxide ?-alumina with morphologies characterized by different levels of porosity non-uniform distribution, and their thickness and hardness increased by the increasing of Al2O3 additives. The research demonstrates that a relatively hard (421-490Hv), thick (43-65?m) and uniform coatings, can successfully be deposited on preanodized Al alloy (12-15 ?m with hardness of 190Hv) using Al2O3 additives containing MAO electrolytes as a new method for more future research on surface improvements of Al alloys.
EXPERIMENTAL DETERMINATION OF CONDENSER LENGTH EFFECT ON THE THERMOSYPHON PERFORMAN
Authors: Farge Talib, Z. , Al-Sakini Sahar, R. , Ismael Aseel, A.
Published: September 2019

ABSTRACTIn the current work, a thermosyphon was used to investigate the effect of condenser length on its performance. Experimentally by using a pipe of copper having same evaporator length of 120 mm and three different condenser lengths which were 400 mm , 500 mm and 600 mm. The internal and external diameters of the thermosyphon were 26 mm and 28 mm respectively. The evaporator part of the thermosyphon was immersed in the electrical transformer oil, which heated by external heater from ambient temperature to approximately 80 oC, while the condenser part was left to cool naturally by air. Five thermocouples were located on the thermosyphon wall to read the temperature distribution at different positions. The working fluid was water with filling ratio of 50%.The results have obviously shown that temperature gradient was decreased when the condenser length increased and giving a better performance for heat dissipation. The percentage of temperature gradient was positively correlated to the condenser length and it was found that condenser length of ( 400 , 500 , 600) mm gave percentage of decreasing temperature gradient are 67.94 % , 72.94 % , and 77.06 % respectively with respect to that without using thermosyphon .
Polymorphism of DTNBP1 Gene P 1635 (Rs3213207) In Schizophrenic Javanese, Indonesia
Authors: Sutrisna EM , Yuliani Ratna
Published: September 2019

Background: Many putative genes were predicted as risk factors of schizophrenia. One of these genes is DTNBP1 gene. One of single nucleotide polymorphism (SNPs) of DTNBP1 gene is P1635 (rs3213207).

Objective: This study aimed to find out the association between DTNBP1 gene, P1635 (rs3213207), and risk of schizophrenia.

Methods: DNA was isolated from blood of 25 schizophrenia patients and 25 healthy controls. DNA was applied to restriction fragment length polymorphism polymerase chain reaction (RFLP PCR). PCR products were digested by BSr1 enzyme.

Results: The results show that there are 24 AA genotype (wild type) from 25 Javanese schizophrenia patients and 1 GG homozygote, while all 25 of controls are AA genotype (wild type). The p value of Fisher’s exact test is 0,500.

Conclusion: There is no significant differences of genotype distribution of SNP P 1635(rs3213207) between schizophrenia patients and healthy controls in Javanese population

Bangladesh Journal of Medical Science Vol.18(4) 2019 p.703-705