bluuebunny/crossref_metadata_2025 huggingface dataset:
Cutaneous hemangiosarcoma in a buff-throated saltator (Saltator maximus) with lung metastasis
Authors:   Departamento de Ciências Veterinárias, Universidade Federal da Paraíba, Areia, PB, Brasil, Duarte José , Barbosa Francisca ,   Departamento de Ciências Veterinárias, Universidade Federal da Paraíba, Areia, PB, Brasil, Sampaio Rubia ,   Departamento de Ciências Veterinárias, Universidade Federal da Paraíba, Areia, PB, Brasil, Oliveira Rafael ,   Departamento de Ciências Veterinárias, Universidade Federal da Paraíba, Areia, PB, Brasil, Lucena Ricardo ,   Departamento de Ciências Veterinárias, Universidade Federal da Paraíba, Areia, PB, Brasil, Pavarini Saulo ,   Setor de Patologia Veterinária, Universidade Federal do Rio Grande do Sul, Porto Alegre, RS, Brasil, Bandinelli Marcele ,   Setor de Patologia Veterinária, Universidade Federal do Rio Grande do Sul, Porto Alegre, RS, Brasil, Araújo Jeann ,   Departamento de Ciências Veterinárias, Universidade Federal da Paraíba, Areia, PB, Brasil
Published: July 2021

Hemangiosarcomas are malignant neoplasms arising from endothelial cells of blood vessels. A three-year-old male buff-throated saltator (Saltator maximus) was referred to the Veterinary Hospital of the Universidade Federal da Paraíba (HV-UFPB) due to a recurrent tan nodular mass in the pericloacal region. Surgery for excision of the mass was attempted but the bird died during the surgical procedure. The nodule and the carcass were sent for gross and histological evaluation. Histopathology revealed large blood-filled vascular spaces lined by pleomorphic endothelial cells, which were also observed in the lungs. These findings suggested the diagnosis of hemangiosarcoma that was confirmed by immunohistochemistry against factor VIII-related antigen.
Renal toxic disease in a cat
Authors:   of Veterinary Pathology, Universidade Federal de Santa Maria (UFSM), Brazil, dos Santos Alex , Martins Mariana ,   of Veterinary Pathology, Universidade Federal de Santa Maria (UFSM), Brazil
Published: July 2021

Clinical History: This 8-month-old, male, mixed breed domestic shorthaired cat had a recent history of acute apathy and anorexia. It remained under hospital care for two days, during which it did not produce any urine. On the second day of hospitalization, another cat from the same household was brought in with similar clinical signs. These cats did not have any history of recent ingestion of antibiotics or other medication. Furthermore, they did not have any street or yard access since they were kept in an apartment. Both cats died spontaneously after a brief hospitalization period. Laboratory Findings: Marked increase of urea and creatinine in both cats was reported (values not informed). On abdominal ultrasound, both cats had perirenal edema, and small amount of free abdominal effusion was observed in this cat. Necropsy Findings: There was moderate amount of translucent, slightly yellowish fluid within the abdominal cavity, thoracic cavity and pericardial sac. There was moderate diffuse pulmonary edema. Moderate perirenal edema was observed bilaterally. The kidneys were diffusely swollen and pale (Fig. 1). On histopathologic exam, the cortical tubular epithelial cells were swollen, with hypereosinophilic cytoplasm and nuclear changes (karyolysis, pyknosis and karyorrhexis). These cells were frequently detached from the basement membrane. Some other tubular epithelial cells were swollen and markedly vacuolated. Accompanying these changes, multiple granular casts filled the tubular lumens in the cortical and medullar regions (Fig. 2).
Looming Diasporic In-Betweenness: A Critical Study of Hybridity and Culture in Agha Shahid Ali’s Poetic World
Authors: Deshmukh Ajay S. , Deshmukh Rajdeep R.
Published: July 2021

Hybridity is an outcome of consistent movement and interaction of two different aspects of human existence. The forces of nature when confluence each other cause hybrid existence bringing the traces of both into it. It may by and large cohabit the space and time, race and culture, philosophy and religion etc. It encompasses the divergent modes of existence, thinking patterns, behavioral norms, socio-cultural ethos, political and administrative ambience. Diasporic Hybridity is pertinent discourse. It is cause of anxiety in the early stage of migrant experience whereas settling base of later stage of existence of diasporic community. Present paper is an attempt to trace the threads of looming diasporic in-betweenness as reflected in the poetry of Agha Shahid Ali.
Concepts of the activation of intellectual and innovative determinants for the development intensification of regional economic systems
Authors: Khanin Semen , Arefieva Olena , Dergaliuk Marta , Popelo Olha , Tulchynska Svitlana
Published: July 2021

The article considers modern patterns of development of the regional economy, which require the formalization of new methodological tools to enhance development. The analysis of theories and concepts of intensification of regional economic development allowed to distinguish theories of innovative development, diffusion of innovations and orthodox theory of innovations based on the concepts of technocratic and cyclical development. On the basis of the described theories the sequence of adaptation of concepts to the theory of creative economy is formulated. It is substantiated that the factor and resource of modern development of regional economic systems is intelligence. To ensure the effectiveness of the concept of creative economy in regulating the development of the region's economy, it is necessary to create infrastructure and conditions for creating new knowledge and innovative technologies, ensure education and competence of the population to generate and commercialize creativity and motivation to participate in economic growth.
Originality of Author’s Position as a Playful Dialogue with Reader in Novel by M. Ende «Der Spiegel im Spiegel»
Authors: Zintsova Yu. N. , Matveeva I. V. , Samozhenov S. N.
Published: July 2021

The article is devoted to the study of the category of the game and its embodiment in the form of specific game techniques in discourse. The research material was the work of M. Ende «Der Spiegel im Spiegel». The novelty of the research is seen in the fact that the combined connections of artistic stories form irrational worlds. The relevance of the study is due to the growing interest of researchers in the surrealist reflection of reality in a literary text. It is shown in the work that play is a process of personality formation and a kind of free human activity. Special attention is paid to the theoretical analysis of fairytale discourse. The principle of semantic and compositional connection of individual works of the cycle of stories is brought into consideration. The article deals with the issues of realization by characters of literary texts of the key parameters of play and non-play in mythological discourse. Attention is paid to the main variants of human behavior. The question is also raised about the physical properties of mirrors, which are implicit markers of various symbols. Special attention is paid to the spherical mirror. It is shown that M. Ende’s work is based on the principle of the panoramic reflection effect.
Glasgian Novel in Work of Alasdair Gray
Authors: Martynenko E. A.
Published: July 2021

The representation of the urban space in the prose of the major Scottish writer A. Gray on the material of his key novels “Lanark” (1981), 1982, “Janine” (1982) and “Poor things” (1992) is analyzed in the article. It is noted that A. Gray made a significant contribution to the formation of the Glasgian novel, the specificity of which is defined more exactly in the works of M. Burgess and M. Gregorova. It is shown that, like other Glasgian writers, in his works A. Gray reflects on the consequences of the dehumanizing influence of the city on a person, however, in contrast to them, he makes a choice in favor of protagonists who are simultaneously representatives of the working and middle classes. The author note that in the novel “Lanark” the city is shown through the prism of three-time layers: a nostalgic past, a bleak present and an apocalyptic future. It is indicated that mortality becomes the thematic dominant, as a result of which Glasgow acquires the features of the underworld. It is proved that in A. Gray’s prose the Glasgian locus acts as a “place of memory”, while the motive of “recreating” memories from fragmentary facts of urban life plays a significant role in order to reconstruct the historical appearance of Glasgow or create fictitious memories of it in the reader.
Cognitive Structure of Randomness
Authors: Berestnev G. I.
Published: July 2021

The cognitive structure of randomness, which is of research interest for modern cognitive linguistics is considered. It has the explanatory property — an explanation of the deep mechanisms of phenomena that allow meaningful interpretation. The goal, first outlined in linguistics, the identification of deep cognitive characteristics in the structure of thought about randomness in the Russian and Indo-European linguistic mentality with the involvement of typological data is being realized. The methodological basis of the research was made up of a complex of analytical techniques that make it possible to reconstruct the deep content structures of the human cognitive sphere on the basis of the surface semantic data of the language. The analysis of the motivation of words with the semantics of randomness in related and unrelated languages made it possible to establish that the revealed cognitive structure of randomness is not strictly universal and, in some aspects, turns out to be culturally conditioned. It is noted that the cognitive principle of thinking about randomness is complex, but diffuse in nature. It points to the explanatory power of modern linguistics, which is open to entering broad interdisciplinary spheres. It is concluded that the results of this study are of interdisciplinary significance and are relevant for modern fundamental sciences.
Mongolian Labor Migration to Republic of Korea in Recent Historical Period: Forced Mobility and Social Event
Authors: Aktamov I. G. , Grigoreva Yu. G.
Published: July 2021

The issues of the reasons, factors and features of labor migration of Mongolian citizens to the Republic of Korea in the post-socialist period of the country’s development are considered. The results of a comparative analysis of the data of official statistics, government bodies of Mongolia and the Republic of Korea, as well as international organizations are presented. A review of scientific works on this issue by domestic, Mongolian, South Korean authors is carried out. The relevance of the study is due to the need to analyze migration processes, which in the near future will determine the socio-economic development of the states of Northeast Asia, taking into account the age, professional, gender characteristics of the “receiving” and “arriving” communities. It has been proven that the government of Mongolia pays great attention to migration policy, which emphasizes the migration of Mongolian citizens to the Republic of Korea. The authors identified the main factors influencing migration flows, and also determined the mechanisms of state regulation in the recent historical period. In the conclusion, the results of the analysis carried out on the problem and the prospects for the development of the study are formulated, including in the field of studying migration flows from the border regions of the Russian Federation.
Buddhist Traditional Sangha of Russia in Socio-Cultural Processes Modern Buryatia
Authors: Amogolonova D. D.
Published: July 2021

Using the example of Buddhism in Buryatia, the article examines the problem of the post-Soviet return of religion from the periphery to the center of socio-cultural processes. It is noted that this means their secularization in the sense of the active participation of the clergy in a variety of secular practices, including the spheres of economics, politics and ideology. The author pays attention to the identification role of religion, based on the definition of Buddhism as the main cultural marker of the region, contributing to the formation of a territorial cultural text, the involvement in which is felt by all residents of the republic, regardless of the declared religiosity. Based on many years of research, the author analyzes the qualitative changes in the activities of the Buddhist traditional Sangha of Russia, aimed at protecting the Buryat culture and traditional economy, which makes it enter into both dialogue and confrontation with the secular authorities of the republic. It is shown that in the conditions of high secularization of social and individual consciousness, the Khambo Lama and other clergymen see their task in the spiritualization of everyday practices through the preservation of the social basis of Buddhism, represented by rural Buryats.
Concept of British Commonwealth in Activities of Round Table Group at Beginning of ХХ Century
Authors: Sagimbaev A. V.
Published: July 2021

Some aspects of the complex intellectual discussion that accompanied the transformation of the British colonial system at the beginning of the 20th century are considered. Based on the analysis of published works, a generalized description of the conceptual views of the members of the “Round Table” group regarding the formation of the political and legal foundations of the British Commonwealth, as well as the development of close cooperation between Great Britain and self-governing dominions is given. At the same time, special attention is paid to the study of the practical significance of the ideas of A. Milner, L. Curtis and other intellectuals who were part of the group of intellectuals for transforming the forms and methods of managing the vast domains of the British crown. This transformation was due to a complex of factors of a socio-economic, political, moral and psychological nature, which Great Britain was forced to face in the first decades of the 20th century. It is noted that the changes that took place in the governing system of the largest colonial empire in history, among other things, contributed to the subsequent formation of mechanisms of international influence, which at the beginning of the 21st century were called “soft power”. It is shown that, on the other hand, in their theoretical constructions A. Milner and his followers strove to preserve the continuity of the ideology of imperialism, which gained popularity in the British establishment in the late Victorian period.
tomada de decisão apoiada como a melhor forma de auxílio à pessoa com Síndrome de Down
Authors: Raldi Caroline , Ningeliski Adriane de Oliveira
Published: July 2021

Este artigo tem como objetivo identificar qual o melhor procedimento/instrumento civil que se aplica aos detentores da deficiência conhecida como Síndrome de Down, em qual a pessoa tem as capacidades apenas reduzidas e não totalmente anuladas para a construção de uma vida civil, com base no princípio básico da Dignidade da Pessoa Humana. Dessa maneira, foram buscadas ferramentas de auxílio para a tomada de decisões – Curatela e Tomada de Decisão Apoiada - a partir de uma pesquisa que seguiu a metodologia indutiva, citando diversos autores que discutem sobre os temas propostos. Por fim, o artigo analisa qual o instrumento civil mais adequado para ser utilizado pelos detentores dessa Síndrome em específico, baseado em todo o material coletado, do qual se extrai a tomada de decisão apoiada como boa forma de auxílio à pessoa com a deficiência chamada Síndrome de Down.
Contraditório substancial e o princípio da vedação à decisão surpresa no processo civil
Authors: Masson Ismael Júnio , Schmidt Jandir Ademar
Published: July 2021

O Código de Processo Civil de 2015 trouxe diversas inovações, dentre elas a positivação de alguns princípios. Como base deste estudo os princípios do contraditório e da vedação à decisão surpresa serão analisados, tendo como objetivo principal responder o seguinte questionamento: qual a relação e a aplicabilidade entre o princípio do contraditório e a vedação à decisão surpresa? Para tanto foram estudados os conceitos e características, bem como demonstrada a relação e aplicabilidade de ambos os princípios dentro do Código de Processo Civil e na jurisprudência do Tribunal de Justiça de Santa Catarina. A metodologia utilizada foi por meio da abordagem dedutiva, aplicando a técnica de pesquisa bibliográfica, jurisprudencial e documental, a partir de revisão doutrinária e busca em artigos científicos, bem como, a análise sobre a legislação brasileira. Com isso, pode-se concluir que para tutelar de forma adequada o direito, o contraditório precisa ser efetivo, sendo que até questões de ordem pública devem ser levadas às partes para que seja viabilizada a comunicação entre os sujeitos do processo, e exercido o poder de influência nos pronunciamentos do Judiciário, de forma a impedir a prolação de decisões que surpreendam as partes.
NSTEMI Guideline During the Covid-19 Pandemia, the Missing Piece What’s New in the 2020 ESC Practice Guidelines?
Authors: Badea Mădălina , Balahura Ana-Maria , Bartoş Daniela
Published: July 2021

According to tradition, every year, at the Congress of the European Society of Cardiology new clinical guidelines, usefull for our daily pratice, are launched. This year a new guideline for the management of non-ST-segment elevation myocardial infarction (NSTEMI) was presented. Substantial resources had been invested to sustain the research efforts in order to improve the diagnosis and therapeutic tools for this disease.

In this article we present the main differences between this guideline and the previous one, regarding the utility of the cardiac biomarkers, diagnosis and risk stratification algorithms, and last, but not least, medical and invasive treatment tools.
The City of Solidarity's Diverse Legacies: A Framework for Interpreting the Local Memory of the 1963 Skopje Earthquake and the Post-earthquake Urban Reconstruction
Authors: Trajanovski Naum
Published: July 2021

On July 26, 1963, a calamitous tremor struck Skopje, the capital of the Socialist Republic of Macedonia, the southernmost Yugoslav federal unit. The politically nonaligned Yugoslav government immediately issued a call for help for its third-largest city. The call was initially picked up by the Yugoslav republics, who were then followed by more than 80 states across the globe and a high number of international organizations, all providing help to Skopje and Skopjans in the aftermath of the catastrophe—an episode of human solidarity many contemporaries described as unprecedented. This paper aims to provide an overview of commemorative activities held in Skopje from 1964 to 2020 related to the 1963 Skopje earthquake. I aim to reconstruct both the commemorative events and commemorative narratives about the 1963 Skopje earthquake in Skopje as well as its major memory agents and agencies by triangulating archival materials, media and institutional discourses, and secondary literature. I identify and discuss three commemorative phases, 1963–81, 1981–2000, and 2001–20, and I structure the argument on the multidirectionality of the notion of solidarity in the public domain.
Who spends more? Party Ideology and Public Spending in 16 Post-Socialist Countries
Authors: Bursać Dejan
Published: July 2021

The article is revisiting a never-concluded debate about the partisan effect on public spending. It explores the impact of the ruling parties’ ideological orientation, operationalised in a single-dimensional left-right scale, on budget expenditures in Central and Eastern Europe. The research is conducted within an expanded time series covering the complete period since the fall of one-party regimes in sixteen former socialist countries, where the issue has remained under-studied, especially in comparison with a number of similar studies focusing mostly on developed Western democracies. The findings moderately support the main hypothesis demonstrating that, although an ideology matters, there are also other more significant predictors of the spending among political, economic or other contextual variables related to a specific transitional framework of the countries in question. The same conclusion applies to the total consumption, as well as to the examined budget segments of social transfers and education, while the environmental spending seems to be completely unrelated to the partisan variable.
FILOSOFI MERDEKA BELAJAR BERDASARKAN PERSPEKTIF PENDIRI BANGSA
Authors: Pangestu Dimas Aldi , Rochmat Saefur
Published: July 2021

Tujuan artikel ini adalah mengetahui hakikat dari merdeka belajar berdasarkan pemikiran merdeka belajar Soekarno, Hatta, Sjahrir dan Dewantara dan mengetahui persamaan serta perbedaannya. Metode yang digunakan pada artikel ini adalah metode sejarah yang terdiri dari pemilihan topik, heuristik, kiritik sumber, interpretasi dan historiografi. Hakikat Merdeka belajar, berdasarkan pemikiran pendidikan para pendiri bangsa Indonesia, adalah mengakui hak-hak manusia secara kodrati untuk memperoleh pembelajaran dan pengelaman secara bebas yang bertujuan menciptakan manusia yang berkarakter, manusia baru dan masyarakat baru. Persamaan pemikiran merdeka belajar dari Soekarno, Hatta, Sjahrir dan Dewantara adalah mendidik manusia dengan jiwa yang merdeka supaya menjadi manusia yang berkarakter, bersumber dari kebudayaan dan kandungan dari bangsanya sendiri, dan mempunyai objek pendidikan yaitu manusia. Sementara perbedaan dari pemikiran tokoh-tokoh terletak pada peruntukan merdeka belajar. Soekarno memandang merdeka belajar untuk menciptakan pembelajaran yang nyaman dan menyenangkan. Mohammad Hatta berpendapat bahwa merdeka belajar berperan dalam mengembangkan kemampuan peserta didik. Sjahrir menyatakan merdeka belajar untuk membangun stabilitas politik dan bukan menetapkan tujuan-tujuan pendidikan yang pragmatis. Ki Hadjar Dewantara berpandangan merdeka belajar sebagai pendidikan sesuai kodrat alam. Merdeka belajar mengakui kodrat manusia dan membebaskan manusia memperoleh pembelajaran dan pengalaman. Merdeka belajar diperuntukan sebagai pelaksanaan pembelajaran, pengembangan peserta didik, menciptakan stabilitas, dan pengakuan terhadap kodrat manusia.

This article is to find out the philosophy of freedom to learn based on founders' thoughts both similarities and differences. I use historical method consisting of topic selection, heuristics, criticisms of sources, interpretation, and historiography. Freedom to learn, based on the educational ideas of the founding fathers of Indonesia, is recognizing human rights to gain free learning and experience to create human characters, new humans, and a new society. The similarity of freedom to learn is to educate humans with an independent spirit to become human beings with character, originating from the culture and content of their nation, and having an educational object (humans). Soekarno saw freedom to learn to create comfortable and enjoyable learning. Mohammad Hatta argues that freedom to learn plays a role in developing students' abilities. Sjahrir stated that he could learn to build political stability and not set pragmatic educational goals. Ki Hadjar Dewantara has the view that freedom to learn is education by nature. Freedom to learn recognizes human nature and frees humans to learn and experience. Freedom to learn is showed as the implementation of learning, the development of students, creating stability, and recognition of human nature.
Spiritual Intelligence Moderates the Relationship Between Psychological Well-Being, Role Stress and Auditor Performance
Authors: Nursabilla Thahira Qarimma , Gayatri Gayatri , Suprasto Herkulanus Bambang , Sari Maria Mediatrix Ratna
Published: July 2021

The purpose of this study is to investigate the impact of psychological well-being and role stress on auditor performance, with spiritual intelligence serving as a moderating variable. The data collection for this study was obtained from a questionnaire and was collected at the Bali Province Public Accountant Office. The sample was determined using a purposive sampling method with 54 auditors from the Bali Province Public Accountants as respondents. In this study, the interaction test MRA was used to analyze data. According to the findings of the study, psychological well-being has a positive effect on auditor performance. This research also shows that role stress can impair auditor performance. Auditors' spiritual intelligence has the potential to strengthen the relationship between psychological well-being and auditor performance. On the other hand, spiritual intelligence mitigates the impact of role stress on auditor performance.

Keywords: Psychological Well-Being; Stress; Auditor Performance; Spiritual Intelligence.
Analisis Perbandingan Model Kesulitan Keuangan Studi Pada Bank Bukopin Tbk
Authors: Kawulur Hisky Ryan
Published: July 2021

The purpose of this study is to analyze and compare the predictive value of the Altman z-score model of financial distress with the Zmijewski model. The research method used is descriptive quantitative in explaining the phenomena that occur. This study uses data from Bukopin's financial statements for 2018, 2019 and 2020. Data analysis is carried out by calculating the ratio of each model from 2018, 2019 and 2020, then the results of the criteria from the altman z-score model and the zmijewski model are compared and analyzed according to the criteria. The results showed that both the Altman z-score model and the Zmijewski model gave the same results, namely in the years to come the company has the potential to face bankruptcy.

Keywords: Altman Z-Score; Zmijewski; Banking; Comparison Model.
Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Belanja pada Satuan Kerja Perangkat Daerah Dengan Administrasi Sebagai Pemoderasi
Authors: Ulandari Viki , Akram Akram , Santoso Budi
Published: July 2021

This study aims to provide empirically the effect of  planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in the SKPD of Sumbawa Regency and the influence of administration in the relationship between planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in SKPD Sumbawa regency. Population in this research is all employees at 29 SKPD Sumbawa Regency. The results showed that planning had a negative and significant effect on budget absorption. Human resources and the procurement of goods / services have a positive effect on budget absorption. Meanwhile, administration has a negative effect on the relationship between planning, human resources and the procurement of goods / services and budget absorption.

Keywords: Absorption Budget; Planning; human Resource; Procurement Of Goods / Services; Administration.
Kinerja Investasi Exchange Trade Fund di Indonesia
Authors: Gayatri Gayatri , Sari Widhiyani Ni Luh
Published: July 2021

The aim of this research is to obtain empirical evidence about the effect of stock selection skills, market timing ability, fund size and fund age on the performance of exchange trade funds. The population in this study are all exchange trade fund investment products listed on the Indonesia Stock Exchange from 2017 to 2019. The sampling technique uses purposive sampling. To test the hypothesis, multiple linear regression analysis was used. This study proves that stock selection skills have a positive effect on the performance of exchange trade funds in Indonesia. Meanwhile, market timing ability, fund size and fund age do not have a positive effect on the performance of exchange trade funds in Indonesia. The reason is that only one investment manager PT. Indo Premier Investment Management which is always active in trading exchange trade funds in Indonesia. This research has implications for the more active investment managers in offering exchange trade fund products to attract investors because they are able to survive in times of crisis.

Keywords: Exchange Trade Funds; Investation.
Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Pemahaman Internet sebagai Variabel Pemoderasi
Authors: Amiliasari Ni Kadek Indah , Ery Setiawan Putu
Published: July 2021

E-system is a modernization of taxation system that uses information technology that makes it easier for taxpayers to report and pay their taxes. E-system consists of e-registration, e-SPT, e-filing, and e-billing This study aims to determine the effect of e-registration, e-SPT, e-filing, and e-billing on the compliance of individual taxpayers with internet understanding as moderating variable. Determination of the number of samples using incidental sampling technique. Linear regression test and Moderated Regression Analysis (MRA) are the data analysis technique used. The results showed that e-registration, e-SPT, e-filing, and e-billing has a positive effect on the compliance of individual taxpayers meanwhile e-registration, e-SPT, e-filing, and e-billing was not moderated by internet understanding on the compliance of individual taxpayers.

Keywords: E-registration; E-SPT; E-filing; E-billing; Taxpayer Compliance; Internet Understanding.
Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan
Authors: Widyasari Ni Made , Yadnyana Ketut
Published: July 2021

A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management.

Keywords: CSR Disclosure; ROA; ROE.
Pengungkapan Penerapan Corporate Social Responsibility pada Hotel Aston Kuta
Authors: Kusnadewi Kusnadewi , Dharma Suputra Dewa Gede
Published: July 2021

Nowadays, society and companies are increasing aware of the importance of environmental conservation of  activities, improvement of economic standards and social harmony. CSR is away to show the company’s concern for the environment and the suroounding community. Corporate Social Responsibility (CSR) activities, or also known as Social Activities or often called Sustainability Development, are not a disclosure of the behavior of an individual in a company but are a disclosure of corporate behavior that can increase social trust in the company. Corporate Social Responsibility (CSR) activities for a hotel do not directly increase company profits, but by carrying out these activities in the environment and in the surrounding community, it will improve the company's image in the eyes of the public. There are various kinds of activities that can be categorized as part of CSR, from the promotion and marketing of social activities, philanthropic activities (charity), voluntary social/ community work.

Keywords: Corporate Social Responsibility (CSR); Disclosure of Corporate Behavior; Improve The Company's Image In The Eyes of The Public; Various Kinds Of  CSR.
Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45
Authors: Dwitarini Ni Made , Ratna Sari Maria Mediatrix
Published: July 2021

Companies should pay attention to Corporate Social Responsibility (CSR). Public companies are required to prepare a sustainability report, but the disclosure is voluntary, which causes the aspects that are reported by each company to be different. This difference is thought to be caused by several factors. The research objective is to examine the factors that are thought to affect CSR disclosure. The factors in question are profitability, leverage, company size, and corporate governance mechanisms proxied by board of commissioners, independent board of commissioners, and audit committee. Tests were carried out on the LQ45 index company during the 2018-2019 period. The sample was selected by purposive sampling technique. Data collection using document study method, and analyzed using multiple linear regression analysis. The results of the analysis show that board of commissioners has a negative effect and audit committee has a positive effect on CSR disclosure. Meanwhile, the other four causes tested had no effect.

Keywords: Profitability; Leverage; Company Size; Disclosure of Corporate Social Responsibility.
Determinan Minat Wajib Pajak dalam Menerapkan Sistem E-Filling di KPP Pratama Badung Selatan
Authors: Pradnyani Ni Luh Putu Sukma , Jati I Ketut
Published: July 2021

This study aims to obtain empirical evidence of the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The Technology Acceptance Model (TAM) and Task Technology Fit (TTF) are used as a theoretical basis to explain the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The number of samples used in the study were 100 respondents with purposive sampling method of determining the sample. The analysis technique used is multiple linear regression analysis. The results of the analysis indicate that information technology readiness and system feasibility have a positive and significant effect on taxpayers' interest in implementing the e-filling system, while perceptions of the usefulness and effectiveness of the system have no effect on the interest of taxpayers in implementing the e-filling system.

Keywords: Information Technology Readiness; Perceptions of Usefulness; System Effectiveness; System Eligibility; Interest in Implementing the E-Filling System.
Ottoman Armenian Racialization in an American Space (1908–1914)
Authors: Torosian Bedros
Published: July 2021

At the dawn of the twentieth century, droves of former Ottoman subjects including Armenians and Syrians began to set foot in the United States searching for better opportunities. Many faced American white supremacist xenophobia and fell victim to racial discrimination. Various Ottoman diasporic communities responded to this harassment by expressing an increasing investment in the question of American whiteness and vigorously yearning to move beyond its fringes. Their voices, however, remain considerably muted; their stories are largely excluded from most American immigration narratives and conventional area-studies histories. This study endeavors to help reverse this scholarly tradition by examining the mindset of Ottoman Armenian expatriates as articulated in the editorials of Asbarēz, an Armenian-language weekly published in Fresno, California starting in 1908. As this micro-study shows, the migrants used the European racialist knowledge imported from the Ottoman empire to lay claim to whiteness and achieve integration in the US but also to affect change at home.
A comparative analysis of models of individualism within the Knowledge–Energy–Orientation triad
Authors: SALIKHOV Boris V.
Published: July 2021

Subject. The article is devoted to the actualization of individualism as a natural ontology of the modern liberal economy.
Objectives. The aim is to explore the possibility of realizing the real potential of the paradigm of individualism, which may have various forms of manifestation, and is positioning itself as a new, qualitatively integral and productive "being".
Methods. The methodological perspective and disciplinary matrix of the study are based on the use of creative potential of the dialectic of "essence and phenomenon", as well as possibilities of logical and epistemological analysis of modern functional models of socio-economic development. The study also employs the content analysis of modern domestic and foreign sources.
Results. The paper unveils that it is possible to verify the controversial judgment about the obsolescence of the neoliberal paradigm of methodological individualism, where it is necessary to distinguish the dysfunctional monetary-plutocratic form of individualism from the essence of individualism as such, which includes the far from realized creative potential of a possible new "being". An approximate outline of a new qualitative integrity of the individualistic concept is formed, where the spiritual-moral and value-semantic attractor becomes the "center of gravity".
Conclusions. At present, individualism, as a natural ontology of modern liberal economy, needs to be significantly updated. The scientific and practical importance of the article’s provisions is an attempt to continue the discussion in the search for the most effective models of socio-economic development, to concretize the phenomenology of methodological individualism as an ontology of modern political economic analysis.
Analyzing the features of service robotics development and distribution during the coronavirus pandemic
Authors: KOMKINA Tat'yana A. , DUBININA Marina G.
Published: July 2021

Subject. The work analyzes the features of service robotics development and distribution during the coronavirus pandemic, using the case of delivery drones and UVC disinfection robots.
Objectives. The aim is to identify the main trends in the development of certain types of service robots during the COVID-19 period, analyze technical and economic characteristics, assess assistive technologies for the future development of robotics.
Methods. The study draws on methods of correlation and regression analysis. To assess the development trends of certain types of service robots, we apply website data of manufacturers of the equipment under consideration.
Results. We unveil major trends in the development and production of certain types of service robots during the fight against coronavirus, using the case of unmanned aerial vehicles and disinfection robots. The development of delivery drones is aimed at solving the problems of flight efficiency, increasing the flight time, reducing the energy use and noise, and ensuring the safety of delivered goods. Medical robotics developers focus on streamlining the management interface, increasing the speed of task execution, enhancing the reporting abilities.
Conclusions. Our analysis shows that the coronavirus pandemic affected the speed of development and implementation of robots in medicine. The market is shifting towards the production of UV-disinfection robots. The most important technical and economic characteristics of the main types of disinfection robots are the surface treatment cycle to achieve the maximum disinfecting effect, maximum operating time (without recharging), charging time, wavelength of radiation, weight of device.
Modernization of the Russian banking sector based on the introduction of financial technologies for effective financial flow management
Authors: KONYAEV Aleksei A.
Published: July 2021

Subject. The article addresses the need to modernize the banking sector based on the introduction of financial technologies for managing the macro-financial flows.
Objectives. The purpose is to present a unique interpretation of the Russian banking sector modernization, based on the introduction of financial technologies for effective management of financial flows in the banking sector.
Methods. The study employs normative and integrated approaches to study the effectiveness of managing the macro-financial flows of the banking sector, general scientific and special methods of scientific knowledge, like retrospective, systems and structural-functional analysis, observation, classification, instrumental methods of grouping, selection, comparison and generalization, evolutionary and dynamic analysis.
Results. The paper considers the main financial technologies of effective management of macro-financial flows of the Russian banking sector. To improve their efficiency, I propose to use financial technologies for the creation of digital currencies.
Conclusions. The use of digital currency will enable banks to manage the macro-financial flows in digital currency more effectively; to automatically track macro-financial flows in digital currency and prohibit their spending for purposes that do not correspond to the intended objective, by adding a special feature, indicating the permissible purposes for spending these funds; to increase the speed of movement of macro-financial flows in the digital form.
Analisa semiotik denotasi, konotasi, dan mitos iklan Indomie versi 45th Anniversary di televisi
Authors: Andriyanto Andriyanto
Published: July 2021

This research aims to explain the meaning of denotation, connotation, and myth contained in the Indomie instant noodle ad version “45th Anniversary”. The object of this research is the Indomie advertisement version “45th Anniversary” where the advertisement is made to celebrate the 45th anniversary of Indomie and coinciding with the independence month of the Republic of Indonesia in 2017. The type of this research is descriptive research which has a complete picture of a phenomenon or event that is happening as its purpose. This research takes primary data in the form of the “45th Anniversary” Indomie advertisement which was taken from television media on one of the television programs, to make this research easier, the researcher downloaded the advertisement at one of the internet sites that have YouTube as its site domain. The study of this research theory comes from several books, previous studies, articles, journals, and other sources through internet media which contain Roland Barthes’s theories about denotation, connotation, and myth. This research attempts to analyze the “45th Anniversary” Indomie advertisement by segregating the ads into manageable sections to get an important and learned picture to be shared with others. This research focuses on the tradition of semiotic communication proposed by Craig and particularly by Roland Barthes’ semiotic theory.
Nilai pasar, aset tetap, profitabilitas, struktur modal, dan nilai perusahaan pada perusahaan yang melakukan IPO di tahun 2013
Authors: Matilda Matilda
Published: July 2021

This research aims to find out the financial performance of firms that conducted an IPO of shares in the year 2013 which are listed in the Indonesian Capital Market (Bursa Efek Indonesia) for observation period 2013 until 2016, using Tobin’s Q model. To get the value of Tobin’s Q, data are collected from the internet, such as financial statements and closing stock prices. Companies with the highest Q value (overvalued condition) illustrate that the company has high investment growth. Which variations are influenced by variations of free variables such as market value, tangibility, profitability, and capital structure. The specific uniqueness is empirical data are generally applied to IPO-firms. Because IPO is a phenomenon of the early phase of growth. This research was conducted by using EViews 8. Model 1 uses a random effect model. Model 2 uses a fixed effect model. This research concludes that market value, tangibility dan profitability have a significant influence on capital structure. Furthermore, firm value would be more fit with capital structure as compared to profitability. Because the profitability of firms that conduct an IPO of shares is negative.
Analisis pengaruh mekanisme good corporate governance, leverage, dan ukuran perusahaan terhadap tindakan manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016
Authors: Selviani Selviani , Widjaja Indra
Published: July 2021

The purpose of this research is to test the influence of good corporate governance mechanisms, leverage, and firm size on earnings management. This research applies good corporate governance mechanisms (with the proxy of managerial ownership, independent commissioner on the board, and audit committee), leverage, and firm size as independent variables, and earning management as dependent variable. The subject of the research is the manufacturing companies (limited to the consumer goods industry sector) which are listed in the Indonesia Stock Exchange from 2014 to 2016. The sample selection is performed by using the purposive sampling method. From this method, it was collected 84 observations from 28 companies during 3 years. By using multiple regression analysis as the research method, the results show that leverage and firm size have influenced earnings management, while good corporate governance mechanisms don’t influence earnings management.
The Importance of Both Brand Satisfaction and Brand Attitude toward Brand Loyalty: A Comparative Study within The Indonesian Aviation Sector
Authors: Wilson Nicholas , Ferdinand Marcellino Jason
Published: July 2021

This study was conducted in order to determine the effect that both brand satisfaction and brand attitude had toward brand loyalty in the Indonesian aviation sector. This study implements a comparative study method, in which data which were gathered from two cities which are located within the same countries were assessed separately and compared to each other. This study implements survey method with all of the data from the respondents will be gathered and collected using the questionnaires. A total of 300 respondents participated in this study, which are comprising of 150 respondents from Jakarta and 150 respondents from Surabaya. All of the data gathered from each city will be analyzed individually, in which later on the results of both cities will be compared to each other in order to gain a better understanding regarding the relationships between variables in each city. All of the data which had been collected from the respondents will be assessed using PLS-SEM method. After analyzing all of the data, authors conclude that both brand satisfaction and brand attitude positively affecting brand loyalty within the Indonesian aviation sector in both cities, which are Jakarta and Surabaya. The results obtained in this study highlight the importance of airlines companies conducting their business in the Indonesian aviation sector to keep enhancing consumers’ satisfaction and positive attitude toward the brand, in which when consumers’ satisfaction and positive attitude toward the brand will eventually evolve into loyalty which could increase the airline’s competitiveness level compared to the other competitors. Penelitian ini dilakukan guna mengetahui bagaimana peranan brand satisfaction serta brand attitude di dalam mempengaruhi brand loyalty konsumen pada sektor penerbangan di Indonesia. Penelitian ini mengimplementasikan metode studi komparasi, dimana data pada penelitian ini akan dikumpulkan dari responden yang berasal dari dua kota yang berbeda di dalam negara yang sama, yang dimana nantinya masing-masing data dari setiap kota akan dianalisis dan dibandingkan 1 dengan yang lainnya guna mengetahui secara menyeluruh bagaimana hubungan antar variabel yang diteliti pada studi ini. Penelitian ini berbentuk survei, yang dimana kuesioner digunakan sebagai alat untuk mengumpulkan seluruh data yang dibutuhkan dari responden. Sebanyak 300 responden berpartisipasi pada studi ini, yang dimana masing-masing sebanyak 150 responden berdomisili di Jakarta, serta sebanyak 150 responden lainnya berdomisili di Surabaya. Seluruh data yang telah dikumpulkan kemudian dianalisis dengan menggunakan metode PLS-SEM. Berdasarkan hasil analisis data, peneliti dapat menyimpulkan bahwa brand satisfaction serta brand attitude berpengaruh positif terhadap brand loyalty.