bluuebunny/crossref_metadata_2025 huggingface dataset:
EXCLUSÃO DO ICMS-ST DA BASE DE CÁLCULO DO PIS E DA COFINS (RE 574706)
Authors: Martins Ives Gandra da Silva , De Souza Fátima Fernandes Rodrigues
Published: March 2019

O presente estudo trata de uma opinião legal sobre uma consulta referente ao cálculo correto do PIS/CONFINS sobre o faturamento. A franqueadora tem o interesse que os distribuidores passem a excluir o ICMS da base de cálculo do PIS/COFINS. Verifica-se, portanto, nesse estudo se é prudente ou não que os distribuidores passem a excluir o ICMS da base de cálculo das contribuições, com ou sem decisão judicial em ação individual que o autorize.
Effectiveness of native bumblebees as pollinators of the alien invasive plant Impatiens glandulifera (Balsaminaceae) in Ireland
Authors: Nienhuis Caroline , Stout Jane
Published: March 2019

Flowers of alien invasive plants can be pollen limited due to a lack of effective pollinators. The alien Impatiens glandulifera is predominantly visited by bumblebees in its invaded range. There bumblebees pollinate I. glandulifera, but it remains unclear whether foraging behaviour or bumblebee or flower morphology affects effectiveness. We investigated the effectiveness of native bumblebee (Bombus pascuorum) pollinators in Ireland by quantifying pollen deposition and removal, and seed production after a single bumblebee visit. Morphological characteristics of flowers and bumblebee body parts were measured to determine their influence on pollen deposition and removal. B. pascuorum is a highly effective pollinator of the alien due to its high visitation frequency, the morphological fit with flowers and individuals removing large pollen quantities and inducing maximum seed set after a single visit. The impact of native bumblebees on I. glandulifera pollination and the implications of the pollination mechanism of the alien for its successful spread are discussed.
Note from the editors
Authors: Editors JPE
Published: March 2019

no abstract available
A method for under-sampled ecological network data analysis: plant-pollination as case study
Authors: Sorensen Peter B. , Damgaard Christian F. , Strandberg Beate , Dupont Yoko L , Pedersen Marianne B , Carvalheiro Luisa G. , Biesmeijer Jacobus C. , Olsen Jens Mogens , Hagen Melanie , Potts Simon G
Published: March 2019

In this paper, we develop a method, termed the Interaction Distribution (ID) method, for analysis of quantitative ecological network data. In many cases, quantitative network data sets are under-sampled, i.e. many interactions are poorly sampled or remain unobserved. Hence, the output of statistical analyses may fail to differentiate between patterns that are statistical artefacts and those which are real characteristics of ecological networks. The ID method can support assessment and inference of under-sampled ecological network data. In the current paper, we illustrate and discuss the ID method based on the properties of plant-animal pollination data sets of flower visitation frequencies. However, the ID method may be applied to other types of ecological networks. The method can supplement existing network analyses based on two definitions of the underlying probabilities for each combination of pollinator and plant species: (1), pi,j: the probability for a visit made by the i’th pollinator species to take place on the j’th plant species; (2), qi,j: the probability for a visit received by the j’th plant species to be made by the i’th pollinator. The method applies the Dirichlet distribution to estimate these two probabilities, based on a given empirical data set. The estimated mean values for pi,j and qi,j reflect the relative differences between recorded numbers of visits for different pollinator and plant species, and the estimated uncertainty of pi,j and qi,j decreases with higher numbers of recorded visits.
ЕКОЛОГІЧНІ ВИТРАТИ, ЇХ ЕКОНОМІЧНА ПРИРОДА ТА СТАН
Authors: Bukalo Nadiya
Published: March 2019

У статті розглянуто економічне поняття «екологічні витрати», трактування його різними вітчизняними та закордонними науковцями. Досліджено природу походження екологічних витрат. Розглянуто зміни нормативно-правового законодавства щодо обліку витрат на охорону навколишнього природного середовища у сучасних умовах. Проведено аналізування витрат на охорону навколишнього природного середовища у загальному обсязі та за власні кошти підприємств, організацій, установ. Досліджено екологічні витрати за джерелами фінансування в 2017 році. Проведено аналізування капітальних інвестицій на охорону навколишнього природного середовища. Розглянуто проблеми зображення в бухгалтерському обліку та звітності екологічних витрат.
ПРІОРИТЕТНІ НАПРЯМИ ДЕРЖАВНОГО РЕГУЛЮВАННЯ КОНКУРЕНЦІЇ: ВІТЧИЗНЯНИЙ ТА ЗАРУБІЖНИЙ ДОСВІД
Authors: Pavlov Konstyantyn , Pavlova Olena , Kupchak Volodymyr
Published: March 2019

Відомо, що на сьогодні конкурентна політика держави базується на вузькозмістовних принципах, що є недостатнім для її результативності. Як слідство, взагалі не досліджено конкурентну політику держави в розрізі її макроекономічних показників, має місце лише дослідження окремих релевантних ринків. Актуальним є приділення уваги питанням, що стосуються світового досвіду щодо боротьби з явищем монополізації влади з метою їх подальшого застосування на прикладі України. Оскільки за відсутності регульованого конкурентного середовища та без створення прийнятних умов для співіснування суб’єктів ринку її економіка не зможе ефективно функціонувати. В результаті проведеного авторами дослідження пріоритетних напрямів забезпечення державних регуляторних процесів відносно конкурентних відносин як в нашій державі так і в провідних країнах світу дозволило дійти висновку, що в більшості країн, забезпечення прозорих конкурентних умов ринкового співфункціонування знаходиться на особливому рівні контролю; в окремих державах антимонопольний контроль та його реалізацію здійснює відповідна установа антимонопольного регулювання
ХІМІЧНА ПРОМИСЛОВІСТЬ РЕГІОНІВ УКРАЇНИ: ОЦІНКА ДИНАМІКИ РОЗВИТКУ ТА ЕФЕКТИВНОСТІ ФУНКЦІОНУВАННЯ
Authors: Ishchuk Svitlana
Published: March 2019

Проаналізовано динаміку і ключові тенденції розвитку хімічної промисловості регіонів України упродовж 2012–2017 років. Здійснено розрахунок множини показників, які відображають: темпи приросту обсягу реалізованої хімічної продукції і частку експорту в ній; продуктивність праці; рентабельність операційної діяльності; фінансовий результат (сальдо); частку прибуткових хімічних підприємств. На підставі результатів проведених оцінок усі регіони України умовно розділено на чотири групи за рівнем потенціалу та ефективністю функціонування хімічної промисловості. Запропоновано комплекс заходів, спрямованих на збільшення експортного потенціалу хімічних виробництв шляхом стимулювання зовнішньоекомічної активності підприємств і їх технічне переоснащення, а також створення нових високотехнологічних виробництв.
ENTROPİ TABANLI TOPSİS VE VİKOR YÖNTEMLERİYLE BIST-İMALAT İŞLETMELERİNİN FİNANSAL VE BORSA PERFORMANSLARININ KARŞILAŞTIRILMASI
Authors: ŞAHİN Ayşegül , BİLGİN SARI Emre
Published: March 2019

Küreselleşmenin
etkisiyle artan rekabet koşulları, işletme performanslarının günden güne daha
iyi olması yönünde bir zorunluluk gerektirmektedir. Günümüzde kaliteden ödün
vermeden, maliyet tasarrufu sağlayan ve etkinliklerini arttıran işletmelerin
finansal performanslarının da artacağı düşünülmektedir. Çalışmada, BIST’te
işlem gören imalat sektöründeki işletmelerin yıllık finansal performans
sıralamalarının belirlenmesi amaçlanmıştır. Finansal performansın belirlenmesi
için finansal göstergeler kullanılmış, bu göstergelerin ağırlıklarının
belirlenmesi için objektif ağırlıklandırma amaçlı entropi yönteminden
faydalanılmıştır. İşletmelerin finansal performans sıralamalarının yapılması
için çok kriterli karar verme tekniklerinden TOPSİS ve VİKOR yöntemleri tercih
edilmiştir. TOPSİS ve VİKOR yöntemleri ile yapılan sıralamalar
karşılaştırıldıktan sonra, işletmelerin finansal performansları ile borsa
performansı arasında bir ilişki olup olmadığı sıra korelasyon analizi ile
incelenmiştir.
BENFORD YASASI’NIN MALİ DENETİM ALANINDA KULLANIMI ÜZERİNE BİR UYGULAMA
Authors: KIYMAZ KIVRAKLAR Merve , DEMİRCİ Şuayyip Doğuş
Published: March 2019

Denetim
alanında zaman faktörünü olumlu anlamda etkileyen ve inceleme yapılacak
verilerin tespitini kolaylaştırmak için kullanılan dijital analiz tekniklerinden
bir tanesi de Benford Yasası’dır. Benford Yasası temelde bir matematik kuralı
olmakla birlikte sayıların ilk haneleri öncelikli olmak üzere, her bir rakamın
belirli hanelerde rastlanma olasılıklarını göstermektedir. Denetçi veri
setlerini Benford Yasası ile analiz ettiğinde bu rakamların doğruyu gösterip
göstermediği hakkında fikir sahibi olmaktadır. Bu bağlamda çalışmada bir
işletmenin finansal verileri Benford Yasası kapsamında değerlendirmeye tabi
tutulmuştur. Muhasebe işlemlerinde en sık kullanılan dört adet hesap
belirlenmiş ve bu hesaplara ilişkin kayıtlı olan tutarların Benford Yasası’na
uygun dağılıp dağılmadığı incelenmiştir. İnceleme sadece Benford Yasası ile
sınırlı kalmamıştır. Sonuçlar Ki-Kare Testi ile desteklenmiştir. Sonuç olarak
tek başına birinci basamak testinin yeterli olmadığı, gerektiğinde ikinci
basamak ve ilk iki basamak testlerinin de güvenilir sonuçlar almak adına
uygulanması gerektiği tespit edilmiştir.
TÜRKİYE’DE VERGİ ENTEGRASYONU OLGUSU
Authors: POLAT Arzu , KEKEÇ H. Muhammet
Published: March 2019

Gelir
vergisi ve kurumlar vergisi, gelir üzerinden alınan vergilerdir. Esasen
kurumların sahipleri de kişilerdir ve kurum kazançları en nihayetinde kişilerin
kazançlarına dahil olmakta ve paylarıyla orantılı olarak gelir vergisi
ödemektedirler. Aynı kaynağın mükerrer vergilendirilmesi çifte vergileme
sorununa sebep olmaktadır. Bu sorunun ortadan kaldırılabilmesi adına, vergide
entegrasyon çalışmaları yapılmış ve yapılmaya devam edilmektedir. Vergi
entegrasyonunun sağlanması hem etkin vergi sisteminin oluşturulmasına hem vergi
tabanının genişletilmesine hem de vergi adaletinin sağlanmasına yardımcı
olacaktır.
MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI
Authors: ŞENGÜL ÇELİKAY Duygu
Published: March 2019

Günümüzde
uluslararası ölçekte “dünya devi” olarak adlandırılan pek çok şirket, herhangi
bir yasayı doğrudan çiğnemeden oldukça düşük tutarlarda vergi ödeyebilmektedir.
Bu durum ekonomileri zora sokmakta, mali güveni zedelemekte, bu konuya ilişkin
yapılan çalışmalara yoğun bir emek ve zaman harcanmasına neden olmaktadır. Bu
kapsamda gündeme gelen vergiden kaçınma kavramı her geçen gün daha da fazla
araştırmacı tarafından incelenmektedir. Bu çalışmanın amacı, pek çok bilim dalı
tarafından araştırılan vergiden kaçınma kavramının muhasebe literatüründeki
mevcut durumunu ortaya koymaktır. Çalışma kapsamında vergiden kaçınmanın benzer
kavramlardan farklı yönleri ortaya konmuş, vergiden kaçınma tanımları ve
vergiden kaçınmayı ölçmeye yönelik metotlara yer verildikten sonra, muhasebe
literatüründe vergiden kaçınmayı etkilediği tespit edilen değişkenlerden
bahsedilmiştir. Betimsel olarak bir literatür incelemesi şeklinde hazırlanan
çalışma, pek çok güncel çalışmanın sonucunu geniş bir çerçeveden
değerlendirmesi bakımından önem arz etmektedir.
MUHASEBE ALANINDA TÜRKİYE’DEKİ TEZLERLE ULUSLARARASI ALAN ENDEKSLERİNDE TARANAN DERGİLERDE YAYINLANAN MAKALELERİN KARŞILAŞTIRILMASI
Authors: GÜLEÇ Ömer Faruk , ÖZTÜRK Erkan
Published: March 2019

Bilgiye
ulaşabilme hızı, teknolojik olanaklardaki gelişmelere bağlı olarak her geçen
gün daha da artmaktadır. Bununla birlikte; içinde bulunduğumuz bilgi çağında,
farklı ülkelerdeki birçok üniversite özellikle yükseköğretim alanında
koordinasyon sağlayarak bilginin evrenselleştirilmesi ve bilimsel gelişmelerin ilerletilmesi
adına çalışmalar yapmaktadır. Bu çalışmada, Türkiye’de 2013 - 2017 yılları
arasında yazılan yüksek lisans ve doktora tez çalışmaları ile aynı tarihler
arasında yazılan uluslararası elit makaleler konuları açısından
karşılaştırılmıştır. Bu amaç doğrultusunda, Google Akademik metrikleri ve
Scimagojr veri tabanına göre en yüksek atıf alan ve en prestijli 16 dergiden
150 makale incelenmiştir. Aynı tarih aralığında ülkemizde muhasebe alanında
yazılmış 510 yüksek lisans tezi ve 103 doktora tezi de incelenmiştir. Makale ve
tezlere konuları açısından içerik analizi uygulanmıştır. Elde edilen sonuçlara
göre; muhasebe bilimi alanında yükseköğretim düzeyinde üretilen yüksek lisans
ve doktora tez konularının uluslararası muhasebe dergilerinde yayımlanan makale
konularından önemli ölçüde farklılık gösterdiği sonucuna ulaşılmıştır.  Dünyada muhasebe alanında en çok çalışılan
konuların başında Kurumsal Yönetim ile ilgili konular gelmektedir. Şeffaflık,
sürdürülebilirlik, kurumsal sosyal sorumluluk ve çevresel raporlama bu
konulardan bazılarıdır. Türkiye’deki çalışmalarda ise genellikle muhasebe
standartları, vergi mevzuatı ve denetim konularının öne çıktığını söylemek
mümkündür.  Ayrıca Türkiye’de muhasebe
alanında yaşanan gelişmelerin uluslararası çalışmalardan ziyade yerel ölçekteki
düzenleyici kurum ve kuruluşların politikalarından etkilendiği çalışmanın bir
diğer değerlendirmesidir.
SÜT ÜRÜNLERİ ÜRETEN İŞLETMELERDE HEDEF MALİYETLEME YÖNTEMİNİN UYGULANMASI
Authors: DALĞAR Hüseyin , ÖĞÜNÇ Harun , KOCAMAN Gizem
Published: March 2019

Yaşanan
teknolojik gelişmeler, maliyetlerini yönetebilmek amacıyla rekabetçi iş
dünyasındaki işletmeleri geleneksel maliyet belirleme yöntemleri yerine çağdaş
maliyet yönetimi yaklaşımlarına sevk etmiştir. Söz konusu çağdaş maliyetleme
yöntemlerden biri; tüketici istek ve ihtiyaçları doğrultusunda ürünün tasarım
aşamasından itibaren maliyetlerini kontrol etme imkânı veren hedef maliyetleme
yöntemidir. Maliyet azaltma tekniklerinden biri olan bu yöntemin süt ürünleri
üreten işletmelerde uygulanabilirliği, bir işletmeden alınan verilerle
değerlendirilmiş ve sonucunda üretim sırasında hangi giderlerin kontrol altına
alınması gerektiği belirlenmiştir.
BİLANÇO DIŞI VARLIKLARIN MUHASEBE BİLGİSİNİN DEĞER İLGİLİLİĞİ ÜZERİNDEKİ ETKİSİ: TÜRKİYE’YE ÖZGÜ BULGULAR
Authors: GÖKTEN Soner , ATALAY Buket
Published: March 2019

Bu
çalışmada, 2009-2016 yılları arasında Borsa İstanbul’da düzenli olarak işlem
gören 53 adet işletmenin verileri kullanılarak Türkiye özelinde muhasebe
bilgisinin değer ilgililiği analiz edilmiştir. Dört farklı model panel veri
analizi yöntemiyle test edilmiştir. Ohlson (1995) fiyat modeli neticesinde
defter değerinin ve net kazançların değer ilgili olduğu sonucuna varılmıştır.
Raporlanan maddi olmayan duran varlıkların etkisinin ayrıca dikkate alındığı
ikinci modelin analiz sonuçları maddi duran varlıklara dayalı olarak oluşan
defter değerinin değer ilgili olmadığını ve raporlanan maddi olmayan duran varlıkların
ise piyasa değerleri üzerinde sınırlı etkiye sahip olduğunu ortaya koymaktadır.
Raporlanmayan maddi olmayan duran varlıkların dahil edildiği üçüncü model
bilanço dışı varlıkların yüksek düzeyde değer ilgili olduğuna ilişkin bulgu
sağlamaktadır. Net kazançlar, raporlanan maddi olmayan duran varlıklar ve
bilanço dışı varlıklar ile oluşturulan dördüncü model ise; Türkiye’de maddi
olmayan duran varlıkların raporlanan muhasebe rakamlarından daha fazla değer
ilgili olduğunu kanıtlamaktadır.
MALİYET YAPIŞKANLIĞININ YENİDEN GÖZDEN GEÇİRİLMESİ: BORSA İSTANBUL İMALAT SANAYİ ÖRNEĞİ
Authors: KARABAYIR Mehmet Emin
Published: March 2019

Maliyet
davranışı ile ilgili çalışmalar; maliyetlerde faaliyetler arttıkça meydana
gelen artış ile faaliyetler azaldıkça meydana gelen azalışın aynı oranda
gerçekleşmediğini, yani faaliyetlere bağlı olarak ortaya çıkan maliyet artış ve
azalışlarının asimetrik olduğunu ortaya çıkarmıştır. Literatürde maliyet yapışkanlığı olarak adlandırılan
bu durum, geleneksel maliyet yaklaşımında savunulan “maliyetlerin faaliyet
artışına ve azalışına aynı derecede tepki verdiği” tezinin tersini ortaya
koymaktadır. Bu çalışmada da, Borsa İstanbul’da faaliyet gösteren 116 imalat
firmasının 2008-2016 dönemi yıllık verilerinin maliyet yapışkanlığı davranışı
gösterip göstermediği test edilmiştir.  Bu
amaçla; satışlar ile satışların maliyeti, satışlar ile pazarlama satış ve
dağıtım giderleri ve satışlar ile genel yönetim giderleri dâhil edilmek
suretiyle üç farklı model kurulmuş ve panel veri analizi ile test edilmiştir.
Yapılan analizler sonucunda, her üç modele göre de maliyet yapışkanlığının
varlığı tespit edilmiştir. Bu durum önceki çalışmaları destekler niteliktedir.
Expression patterns of ROS responsive genes on B-stressed canola (Brassica napus ssp. oleifera L.) following selenium treatment
Authors: ÖZEN Melahat Ozge , KAYA Seyda , UYLAŞ Senem , ÇETİN Durmus , ARI Esin , AKBUDAK M. Aydın
Published: March 2019

Though mitigating effect of selenium (Se) on various abiotic stresses is apparent, the knowledge on B-stress is very scant. Therefore, this work attempted to reveal its effects on B-stressed canola (Brassica napus ssp. oleifera L.) plants. In the present study, foliar gene expression and amounts of major antioxidant enzymes were investigated under different concentrations of individual (B or Se) and combined (B + Se) applications. The individual applications (per L) included 1.5 g B, 3 g B, 3 mg Se and 6 mg Se, while the combined applications were 1.5 g B+3 mg Se, 1.5 g B+6 mg Se, 3 g B+3 mg Se and 3 g B+6 mg Se. Under the given treatments, APX, CAT, SOD, POD and GR genes were mostly downregulated while some also showed upregulation such as APX (1.5 g B+6 mg Se and 3 g B+6 mg Se), SOD (1.5 g B+3 mg Se), CAT (3 g B, 3 mg Se and 3 g B+6 mg Se) and POD (1.5 g B). Assaying also implicated that beneficial effect of Se might be associated with the presence of stressor; otherwise, Se itself might induce the antioxidant mechanism as stressor. This work provides the results of individual and combined effects of B and Se applications on antioxidant gene expressions and protein activities in canola.
BSUJ artwork for Part 1 'Self-awareness and Well-being', 2(1), 2015
Authors: Bukhari Iman
Published: March 2019

Healthy self-awareness, or knowing oneself in a realistic manner, is related to higher levels of well-being than unhealthy self-awareness. Read more in the following section.
A Review of The Role of Mindfulness-based Interventions in the Treatment of Addiction
Authors: Dragland Lindsay
Published: March 2019

Mindfulness involves the nonjudgmental awareness and observation of one’s feelings, thoughts, and behaviours. Mindfulness-based interventions are becoming increasingly popular, as the growing body of research suggests promising implications regarding mindfulness as an approach to treat a wide variety of health problems. Specifically, mindfulness practices have been utilized in the treatment of addiction, and are shown to significantly reduce the relapse rate for individuals struggling with addiction. This paper reviews the research on mindfulness and addiction, describing the conceptualization and measurement of mindfulness, as well as various mindfulness-based interventions. An overview of addiction, including its determinants and treatments, is also provided. The relationship between mindfulness and addiction is examined and conclusions are drawn about the effectiveness of mindfulness interventions, how these interventions address the essential components of recovery, and the extent to which mindfulness may be utilized as a preventative measure.
BSUJ special issue (psychology of self and others) photography: 'Father'
Authors: Hoffman Bruce
Published: March 2019

“Loving father to 5 children came from a poor family and worked construction jobs away from home. RIP and know that you are loved and respected.” --Bruce Hoffman, 2015
Acceptance in Blame: How and why we Blame the Victims of Street Harassment
Authors: El Moghrabi Hanaa
Published: March 2019

Globally, and on a daily basis, women are subjected to unwanted verbal and/or physical intrusions such as catcalling, leering, honking, sexually explicit or sexist comments, touching or grabbing, amongst other actions that are all considered street harassment. This paper is a review of some of the literature available, which focuses on the psychological and feminist aspects of street harassment and victim blaming through social, cognitive, intersectional, and economic lenses. Regarding psychological theories, I will examine reasons why victim blaming happens through the theories of the just-world hypothesis, cognitive dissonance, and the bystander effect. The feminist theories touch on the basics of objectification and power dynamics found within gender, which can help us understand why street harassment happens. Lastly, I will emphasize the importance of starting a conversation about the pervasiveness of street harassment and victim blaming, and why it is important to know where the blame should be instead of where it is almost always placed.
A Commentary on the Relationship between Self-efficacy, Problem-focused Coping and Performance
Authors: Taiwo Jeremiah
Published: March 2019

Self-efficacy influences self-regulatory cognition and behaviour, including the way we approach and cope with problems and how we perform tasks. In this paper I examined the construct of self-efficacy and the strongly related variables of coping and performance to better understand how self-efficacy works at a fundamental level. I briefly reviewed some key concepts, measures and methods used in the study of self-efficacy, commenting on potentially important and understudied differences in coping styles that may influence self-efficacy. Specifically, problem-focused coping was the main coping strategy in the literature that had a positive correlation with both self-efficacy and performance. Lastly, I present some ideas for future research toward more understanding of the development of self-efficacy and its contributing factors.
BSUJ Special Issue on Self and Social Cognition: Editorial
Authors: Racy Famira , Morin Alain
Published: March 2019

Researchers such as Leary argue that both interpersonal and intrapersonal processes should be considered in psychological theory and research, contrary to much research that has focused on only intrapsychic motives such as maintenance of cognitive or affective states. Therefore, authors in this issue have examined common psychological constructs within social contexts, and some have posited methodologies that may assist in this line of research in the future. In this special issue, readers will learn about self-processes and social cognition through both clinical and positive psychology lenses, meaning that authors investigated how these processes are related to both clinical dysfunction and everyday well-being respectively. Part 1 offers a look at self-awareness (SA), or the process of actively identifying, storing, and retrieving information about the self; part 2 is focused on conceptual self-processes, or the process of actively mentalizing about one’s own traits and emotions, and part 3 connects the topic of the self to that of social cognition, or the process of actively mentalizing about the self and others.
An Exploration of Jaume Plensa's 'Wonderland'
Authors: Racy Famira
Published: March 2019

What is art? Can an exploration of art and human behaviour enhance one's perception or change one's mind? What is the value of incorporating art with industry? This photographer explores the meaning and value behind a contemporary sculpture of a Spanish Woman brought to Calgary YYC's industry core.
Editors' Biographies
Authors: Sessarego Cecilia
Published: March 2019

Cecilia Sessarego, Certified Translator  (English/Spanish) by the Canadian Translators, Terminologists and Interpreters Council.Susan Ouriou, Certified Translator (Spanish, French/English) by the Canadian Translators, Terminologists and Interpreters Council.
The Journey to and After Alcatraz: The Legacy of the Occupation of Alcatraz for Native American Protest Movements
Authors: Ly Maureen
Published: March 2019

The Occupation of Alcatraz was a movement in 1969, which sparked National Debate in the United States. The Occupation lasted from 20, November 1969 till June 1971 when 15 last occupiers were peacefully escorted off the island. The protest did not end with a change in government policy but inspired other protests and an activist group to be created for Native American rights. Reflecting on why the occupation at Alcatraz was ineffective, Vine Deloria, Jr. argued in 1994, “we want change, but we do not know what change.” Deloria was a well-known activist during the 1960s and was invited to the island of Alcatraz during its occupation. The Occupation of Alcatraz was seen as an unsuccessful protest because it did not spur government action to address Native American grievances. The occupation occurred at a time when tensions between minority groups and the government were rising due to the civil rights movement. Native Americans were forcibly removed from reserves due to relocation and assimilation programs, and land was being taken away for resources as well. The Occupation was a response to what seemed to be the continuous cycle of abuse from the American government. Termination and assimilation policies divided and separated families and tribes, which created disconnections among Native Americans, making it hard to unify against the American government. Though the Occupation did not end with government action or policy change, it started a collaboration of Native American protests, which revived Native American identities for many people. Native Americans’ reactions to federal suppression at the Occupation of Alcatraz led to a legacy of protests that changed Native American life.
“They’d Lost Everything and Were Not Qualified”: The Legacy of the Unmet Education Promises Made in Treaty 7
Authors: Little Tarisa Dawn
Published: March 2019

This paper provides an analysis of the education promises made in Treaty 7 by the Crown and federal government of Canada. Signed on the banks of the Bow River at Blackfoot Crossing in 1877, the treaty was desired by both government officials and Indigenous Nations in what is now southern Alberta—the Tsuu T’ina, the Stoney Nakoda, and the Blackfoot Confederacy: Siksika, Piikani, Kainai.  As this thesis will demonstrate though, Indigenous and non-Indigenous peoples viewed the meaning of the treaty in conflicting ways. This paper focuses on the creation and management of the schools in the Treaty 7 territories from 1877, the year Treaty 7 was “signed”, to 1923, the year in which industrial and boarding schools were merged to form the new category of “residential school” and the decade in which government policy for schools for Indigenous peoples began to take a new, less ambitious direction. The implementation of schools by the Department of Indian Affairs and their church partners, the type of education that was being offered to First Nations peoples, as well as First Nations responses will be examined.
Tempel Anneke’s Confessions: Four Phases of Faith
Authors: Van Heyst Miranda Christine
Published: March 2019

The Trial of Tempel Anneke offers a unique insight into the mindset and perspectives of women living in late seventeenth-century Germany. This paper will focus on understanding the religious elements of Tempel Anneke’s confession, in an attempt to understand how her religious beliefs changed over the course of her trial. To complete this analysis, Tempel Anneke’s interrogations will be studied in detail for her references to God, Jesus, and the sacraments. This paper will argue that Tempel Anneke’s faith went through four distinct phases over the course of her trial due to the pressures she was experiencing from the magistrates and court officers.
Freedmen in Context: Reconsidering the Role of the Freedmen’s Bureau in Reconstruction Histories
Authors: Walcott Courtney
Published: March 2019

The Freedmen's Bureau's role has been panned by historians. Following the first Reconstruction, the Freedmen's Bureau was characterized by failure. However, as we move into the second Reconstruction, historians began to debate the role the Bureau actually had. This historiography tracks the arguments relating to the Bureau over several decades and notes the trends which were used historically to characterize the successes and failures of the Bureau following the Civil War. This historiography tracks the changing identity of the Bureau from its earliest descriptions as being entirely neutral in Reconstruction, to being an oppressive figure in Reconstruction, then being a victim of racial policies, and eventually to a contextual identity that blends all previous characterizations.
Ribbentrop: Guilty as Charged
Authors: Colvin Sean Alexander
Published: March 2019

Joachim von Ribbentrop was the German Foreign Minister during the Second World War. His public denial of complicity in the Holocaust is refuted by historical research, which indicates that he played a significant role in the rise of the Nazi party, conspired to wage wars of aggression and, most importantly, in his role as Foreign Minister, actively participated in the planning and administration of the Nazi Final Solution. His participation included the confiscation of Jewish property, the spreading of anti-Semitic policy abroad, and lastly, the mass deportation and murder of millions of Jews across Europe. This paper addresses the proposed accusations against the accused Ribbentrop, and ultimately comes to a convincing conclusion that Ribbentrop was indeed, a perpetrator of the Holocaust.
The Way of the Warrior in Interwar Japan
Authors: Sawyer Jake
Published: March 2019

In the 1860s, Japan was pulled out of its centuries-long isolation and forced to rapidly adapt to the industrialized world. The state quickly made friends with the more established Western powers and was able to impress them with its surprising miliary victories over China in 1895, Russia in 1905, and Germany in 1919. However, the goodwill that Japan had garnered with the West evaporated after the First World War. How could a nation so adept at modern militarism and economics alienate every friend it had in the span of 25 years? The answer stems from Japan's long feudal age; in the twentieth century, Japan was unable to reconcile feudal concepts of Bushidō and Shinto with emerging Wilsonian idealism, leading to a fundamental disconnect that drove the Japanese down the path to confrontation with the nations that had ushered it into the modern era.
Moral Panics and Sexuality Discourse: The Oppression of Chinese Male Immigrants in Canada, 1900-1950.
Authors: Weber Stephanie
Published: March 2019

Racial hierarchy in Canada between 1900 and 1950 shaped the way immigrant “others” were portrayed in White-Anglophone Canadian discourse. Crimes involving ethnic minorities were explained in racial and cultural terms that fed stereotypes and incited fears that served to marginalize and oppress minority groups, particularly people of colour. Chinese men in particular were targets of a racial and sexual othering that resulted in the distrust and oppression of this group. Moral and sexual threats posed by Chinese immigrants were part of an overarching fear of Chinese influence on white Canada known as the “Yellow Peril.”  The myth of the Yellow Peril interwove all of the predominant discourse in the early twentieth century, encouraging and exacerbating accusations of vice, gambling, interracial seduction, drug use, and other ‘moral offences’ against the Chinese. Racist perception of Chinese immigrant men in Canada helped to sustain prevailing imperialist ideologies, marking out Asian societies as ‘backward’ and ‘primitive.’ Chinese immigrant men were perceived to have inferior moral standards and, like other men of colour, were believed to be  ncapable of controlling their sexual desires. Moral anxieties of this kind contributed to public support for racist legislation such as the Chinese Exclusion Act, and other laws and regulations which served to limit the entry of Chinese persons into Canada and to  socially and economically marginalize those already here.
Vietnamese Boat People: The Stories of Vietnamese Refugees and their Journey in Seeking Asylum in Canada during the Late 1970s to the 1980s
Authors: Tran Connie
Published: March 2019

In the years following the Vietnam War in 1975 and the especially during the year leading up to the Sino-Vietnamese War in 1978, more than one million people were forced to flee the war-torn countries of Vietnam, Cambodia and Laos.  The Vietnamese people who were displaced from their homes were placed in refugee camps all over south eastern Asia. These Vietnamese refugees were known as the “boat people".This essay will explore the lives of these "boat people" during their times as a displaced person and their journey to Canada.  It will also examine the policies and programs that made it possible for the "boat people" to resettle in Canada, along with the public opinion surrounding these refugees. This will be done through the use of a variety of secondary and primary sources such as monographs, journal articles, news articles, government documents, interviews, and other sources.  One source in particular is an interview of a Vietnamese family and their journey as Vietnamese refugees to becoming Canadian citizens.
The Unfortunate Elite: Southern Women and Their Accounts of Sherman’s Army
Authors: Milo Heath
Published: March 2019

This essay considers the actions of Union soldiers during their March to the Sea and through the Carolinas under the command of General William Tecumseh Sherman. It does so this through the lens of personal diaries kept by southern women who experienced the March first or second-hand. This essay argues that the elite women of the south did not experience conditions as harsh as they described, and that their accounts amount to a misrepresentation of the experiences of most southerners during the March.
The Trial of Grace Marks
Authors: Banbury Ashley J.
Published: March 2019

In 1843, domestic servant Grace Marks and stable boy James McDermott murdered their employer Thomas Kinnear and his housekeeper Hannah Nancy Montgomery. The murder took place on Kinnear’s farm near Richmond Hill, Ontario and their bodies were discovered by neighbours the next day. Marks and McDermott were captured shortly afterwards. During their trial for the murder of Kinnear, each blamed the other for instigating the murders. They were both sentenced to death, but only McDermott was hanged. The jury submitted a plea for mercy in the verdict of Grace Marks and her life was spared. She was incarcerated in the Kingston penitentiary for thirty years before being granted a pardon and released. Mystery still surrounds the trial of Grace Marks and James McDermott. Why was Grace Marks spared?
Front Matter
Authors: Potter Erika
Published: March 2019

Front Matter for the third volume of the Mount Royal Undergradutate Review
Sodomitical Butterflies: Male Homosexual Desire in Colonial Latin America
Authors: Wawzonek Joseph James
Published: March 2019

Despite the vast research done by contemporary historians concerning the history of sexuality, relatively little is known about gender and sexual identities in what is now Latin America. Much of what is known has been altered by the experiences and backgrounds of historians in this field, leading to interpretations which are either dismayingly negative or wholly positive. Some publications focus more on inference than fact, or ignore much of the context for why homosexuality and non-binary gender identity were treated as they were by Spanish colonists and conquistadors. This paper aims to construct a more complete analysis of sodomy throughout the history of colonial Latin America by comparing existing discourses regarding sodomy in colonial Latin America, as well as a few select colonial documents and court cases. An evaluation of this documentation reveals that the nature of sodomy in Spanish America is too complicated to describe in a binary manner. Authority did not always condemn homosexuality outright, and though most criollos were not for same-sex relations, some had more neutral feelings towards homosexual desires. This anaylsis adds to the growing body of research regarding American sexuality before and after European ideology altered continental perspectives. In using publications with varying perspectives, the role of male homosexuality, the perception of sodomy, the culture of honour in regards to sodomy, and the consequences of same-sex desire in Spain's American colonies can be better understood.
Resistence in the Ghettos
Authors: Say Tim
Published: March 2019

This paper examines the nature and role of resistance in the ghettos during the Holocaust. The goal is to demonstrate that it was common throughout the ghettos, and took many different active and passive forms. The most commonly known forms are the active uprisings of several different ghettos, the most famous of which was in Warsaw, however, there were also other examples such as raids. Passive forms of resistance are less well known, but were integral for the physical and psychological health of the inhabitants. They include examples such as smuggling food, underground hospitals, religious education, and cultural events. By demonstrating the multiple ways in which Jews resisted the Nazis, this paper challenges the idea, held by certain scholars such as Raul Hilberg, that the Jews offered little in the way of resistance, and instead shows the crucial role that even the smallest acts of resistance had on maintaining the health of the inhabitants of the ghettos.
Anti-Slavery Movements in British North America and the Transnational life of “Obedient Servant” Samuel Ringgold Ward
Authors: Reilly Kenny
Published: March 2019

This paper argues that the writings of abolitionist Samuel Ringgold Ward and other anti-slavery groups were indicative of a larger trend of African Americans becoming influenced by Moral Colonialism. This colonialism was based on the belief that British colonizers were civilizing and therefore saving non-white populations, through measures such as appointing “protectors” to prevent non-white people from being taken into slavery and other forms of exploitation. In these writings, there are many descriptions given to the British Empire, describing it as a “glorious nation” and other similar labels, which argued that the British Empire was the most progressive power.  Samuel Ringgold Ward lived a mobile life in America, Canada, Switzerland, Britain, and Jamaica, so this paper will use a transnational approach, showing the connections British North America had to other colonies in the British Empire, while also demonstrating the many influences on the views of Ward and other African Americans.
“I Wish to be Free of All Things I Am Not and Will Never Be”: Reorientation of Self Through the (re)Framing of (post)Colonial Consciousness in Marie Clements’ The Edward Curtis Project.
Authors: Alkubaisy Ahmed P.
Published: March 2019

The works of Edward Curtis are weighty historical records considered as seminal projects that have been the international communities main representations of Aboriginal cultures and their peoples. However, Curtis' projects, as ethno-anthropological work, limit the avenues of representation afforded to Aboriginal peoples; through attempting to preserve an image of authenticity, Curtis' work entraps and filters the multifaceted compontents of Aboriginal culture(s) into a homogenous static group through a colonial lens. In opposition to these colonial standards, contemporary aboriginal literature attempts to carve a path in which Aboriginal people are represented in their own dynamic cultures and identities; the dramatic work of Marie Clements, The Edward Curtis Project, acts as a direct response to the work of Edward Curtis as it (re)frames and problematizes discourse regarding (re)presentation, (post)colonial conscioussness, and the (re)positioning of subject/object dynamics.
Edward III and the Hundred Years War
Authors: Spence Tina Marie
Published: March 2019

During the reign of Edward III of England what became described as the Hundred Years War began in 1337. For the next foutry years Edward III make specific decissions that allowed his country to stay in the war and kept money coming into the country. Through the strategic use of taxes, international loans and personal involvement in politics England emerged out of Edward III reign with a distinct move towards state building. The government saw numerous changes during the fourty year reign of Edward III and the most important for the development of state building was the awareness of the commons that they had a unique role in parliament.
Mormon-Indian Conflict During the Black Hawk War
Authors: Kennett Chelsea
Published: March 2019

Relationships between Mormons and Indians began in a relatively positive, if somewhat assimilative, manner. This changed when land became scarce and the Mormons coluded with the United States government to remove them from their traditional lands and place them on Reservations. The Black Hawk War (1865-1872) was fought over these territorial claims. Indian lands were expropriated and Mormons reacted with violence if they resisted and Mormons were seen as squatters and as responsible for Indian loss of land and identity. This essay examines the beliefs Mormons held about the Indigenous peoples of America and analyzes two cases of violence inflicted on and by Mormons and Indians during the Black Hawk War.
The Greatest and Deepest Quarry of Emotions Ever Known: The Holocaust Memorial Project
Authors: Sinnott Keelan , Zimmerman Neil , Turcato Emily , Lorenzen Kayla , Quinton Siobain
Published: March 2019

This paper details our design proposal for a monument dedicated to the memorialization of the Holocaust in Calgary, Alberta, Canada as submitted for HIST 4461.
“The deportation of the Hindus from British Columbia will be a blessing to all concerned”: Intersections of Class and Race in the British Honduras Scheme
Authors: Reilly Kenny
Published: March 2019

In the fall and winter of 1908, the Canadian Government developed the British Honduras Scheme, a plan to transport all South Asian immigrants from British Columbia to British Honduras. To justify this relocation, the Canadian Government argued that British Honduras needed cheap labour to maintain sugar plantations, railroads and that these immigrants could not survive in Canada because they faced unemployment, starvation, and they were not suited for harsh winters. Analyzing this scheme in the context of the way newspapers represented it at the time demonstrates how class and race intersected in popular understandings of South Asian people in Canada. Primary sources also reveal how South Asian immigrants resisted the scheme. They show that despite popular views of South Asians being hapless, hopeless, and inferior “hindoos” who could not survive in the northern hemisphere, the South Asian community recognized and advocated for their own interests, while resisting discrimination.
Front Matter
Authors: Reilly Kenny , Mitchell Cameron
Published: March 2019

The Mount Royal Undergraduate Humanities Review (MRUHR) is an online, student-run, annual journal of undergraduate research in the Humanities. The MRUHR invites submissions from Mount Royal University students of essays or other kinds of intellectual work appropriate for an online journal that are relevant to the subjects taught by the Mount Royal Department of Humanities (History, Philosophy, Women’s Studies, Religious Studies, Indigenous Studies, Canadian Studies, or Art History).
Comparing Film Language Amongst Genres: A Comparative Analysis of Schindler's List, In Darkness and The Last Days
Authors: Cross Kathleen Hutchison
Published: March 2019

The purpose of this paper is to provide a comparative analysis of the film language and genre conventions used in three Holocaust films, Schindler's List, In Darkness and The Last Days. Each of these films provide the perspective of a unique genre on real historical people and events that took place during the Holocaust. Schindler's List is a biopic film that follows the true story of Oskar Schindler, a wealthy German businessman who managed to save the lives of more than 1,000 Jews by keeping them employed in his factory during the Holocaust. In Darkness is a Polish-made drama film which profiles Leopold Socha and the 10 Jews he managed to save by helping them to hide in the sewers during the Holocaust. The men profiled in both movies were declared Righteous Among Nations for their heroic real life actions. The final film, The Last Days is a documentary, which profiles the stories of survival of five Hungarian-Jews during the Holocaust. Through the use of film language, Schindler's List, In Darkness and The Last Days are all able to effectively communicate key themes and ideas present during the Holocaust. Symbolism is used in each of these films in the areas of colour and light. This symbolism, most heavily present in Schindler's List, seems to depict the lack of light, or lack of hope during the Holocaust. Another theme present in the films is the stark inequality between Germans, common people and Jews. This inequality is particularly relevant to both Schindler's List and The Last Days. All three films effectively capture the emotion of their audiences by making them feel as if they are actually experiencing the Holocaust through the use of both camera movement and real footage. A final important idea surrounding this Holocaust that can be taken away from each of these films is the brutality of German soldiers. Overall, the analysis of these three films provides a powerful and personalized insight into the Holocaust.
Etik İklim Algısının İş Görenlerin İş Tatmini Düzeyleri ve Örgütsel Bağlılık Düzeyleri Üzerine Etkisi: ARÇELİK A.Ş. Adana ve Elazığ Bölge Yöneticiliklerinde Uygulama
Authors: DÜŞÜKCAN Muhammet , YÜKSEL Ömer Faruk
Published: March 2019

Günümüzde rekabet koşulları giderek artmaktadır. Bu rekabet
koşullarında işletmelerin varlıklarını sürdürebilmeleri zamana ayak
uydurabilmelerine bağlıdır. İşletmeler açısından insan faktörü en önemli
kaynaklardandır. İnsan kaynaklarından en verimli şekilde yararlanabilmesi için
örgütte etik iklimin olması ve bu sayede çalışanların iş tatmininin sağlanması
ve örgüte bağlılıklarının arttırılması gerekmektedir. İş görenlerin iş tatminin
artması ve örgütsel bağlılık düzeylerinin yüksek olması onların verimliliğini
ve performanslarını arttıracaktır. Araştırmanın amacı etik iklim algısının iş
görenler üzerinde ki etkilerini iş tatmini ve örgütsel bağlılık anlamında
incelemektir. İş görenlerin etik kavramı farkındalığını ölçmek aynı zamanda
etik kavramının onların üzerinde ki olumlu ya da olumsuz nasıl bir etki
yarattığını belirlemektir. Örgütler açısından etik iklim farkındalığının
oluşması ve örgüt içerisinde iş görenleri nasıl etkilediğinin anlaşılması ve
bunun neticesinde örgütün ve yönetimin iş görenler için politikalar
gerçekleştirmesi amaçlanmaktadır. Araştırmada veri toplama aracı olarak anket
yönteminden yararlanılmıştır. Ankette demografik özellikler, etik iklim, iş
tatmini ve örgütsel bağlılığı ölçmeye yönelik toplam 31 soru yer almaktadır.
Elde edilen verilere, SPSS 22 paket programı aracılığıyla frekans dağılımı ve
Korelasyon testi uygulanmıştır. Sonuç olarak, etik iklim algısı ile iş tatmini
arasında pozitif yönlü bir ilişki (r=0,003) olduğu tespit edilmiştir. Etik
iklim algısı ve örgütsel bağlılık kavramı arasında pozitif yönlü ilişki
(r=0,00) olduğu tespit edilmiştir.