bluuebunny/crossref_metadata_2025 huggingface dataset:
Persepsi Mahasiswa Akuntansi Tentang Kode Etik Akuntan
Authors: Dewi Ika Oktaviana
Published: June 2021

Setiap profesi dituntut untuk bekerja secara profesional dalam menjalankan profesinya.  Mereka harus memiliki kemampuan dan keahlian yang khusus dalam menjalankan kemampuannya agar dapat bersaing dalam dunia usaha pada saat ini. Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan persepsi mahasiswa akuntansi terhadap kode etik akuntan berdasarkan gender dan tingkat mahasiswa. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah semua mahasiswa program S-1 jurusan akuntansi di Universitas Islam Madura, dengan sampel mahasiswa semester 5 dan 7. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan memperhatikan kriteria-kriteria tertentu. Teknik analisis pada penelitian ini menggunakan teknik independent sample t-test dan uji data menggunakan uji validitas, uji reliabilitas dan uji normalitas. Hasil penelitian ini menyatakan bahwa tidak terdapat perbedaan yang signifikan persepsi mahasiswa akuntansi terhadap kode etik akuntan baik berdasarkan gender maupun tingkat mahasiswa.
Disrupsi Profesi Akuntan Di Era Revolusi Industri 4.0
Authors: Mahbubah Istiyanatul , Putri Sofie Yunida
Published: June 2021

This research discusses the disruption of the Accountant Profession in the Era of the Industrial Revolution 4.0, with the aim of analyzing the threats and opportunities of Industrial Revolution 4.0 for the existence of the accountant profession and how to deal with it, in the 4.0 industrial revolution there were very significant changes in various sciences and professions, so that they were able to disrupt the profession. Accountant. This study used a qualitative method with a phenomenological approach, with data collection techniques through semi-structured interviews with both informants. Based on the results of interviews with the two informants, it can be seen that massive use of technology is one of the biggest impacts of disruption. The two informants also expressed the same opinion that the most important thing an accountant must have in the era of the industrial revolution 4.0 at this time is the figure of an accountant who is able to prepare himself to master technology and be ready to face the various changes and technological developments that accompany it.
Analisis Reaksi Pasar Pada Saham Bumn Di Bursa Efek Indonesia Terhadap Pengumuman Kabinet Indonesia
Authors: Putra Iwan Setya , Hedi Putri
Published: June 2021

Penelitian ini adalah studi peristiwa yang bertujuan untuk mengetahui apakah ada bukti empiris dari reaksi pasar modal Indonesia terhadap salah satu peristiwa politik dalam negeri, yaitu pengumuman Kabinet Indonesia Maju Tahun 2019 dengan menggunakan indikator abnormal return dan tranding volume activity. Populasi dalam penelitian ini adalah saham BUMN di bursa efek Indonesia. Jumlah sampel dalam penelitian ini sebanyak 13 saham BUMN di bursa Efek Indonesia yang telah memenuhi kriteria. Data yang digunakan dalam penelitian ini adalah data sekunder. Uji statistik yang digunakan untuk menguji hipotesis adalah paired sample t-test. Hasil uji paired sample t-test membuktikan bahwa tidak ada perbedaan yang signifikan dalam rata-rata abnormal return sebelum dan sesudah peristiwa pengumuman Kabinet Indonesia Maju Tahun 2019. Hasil paired sampel t-test juga menunjukkan bahwa tidak ada perbedaan yang signifikan tranding volume activty periode sebelum dan sesudah peristiwa pengumuman Kabinet Indonesia Maju Tahun 2019. Hal ini menandakan reaksi pasar modal yang terjadi ketika pengumuman  Kabinet Indonesia Maju Tahun 2019 hanya sementara dan tidak diperpanjang.
ПРОЄКТНІ МЕТОДИ НАВЧАННЯ ЯК ТРЕНДИ ФАХОВОЇ ПІДГОТОВКИ МАЙБУТНІХ ФАХІВЦІВ ІТ
Authors: Бабкін Владислав , Прошкін Володимир
Published: June 2021

Формулювання проблеми. Серед ефективних методів університетської підготовки майбутніх фахівців ІТ є проєктні методи, що інтерпретують реальні професійні ситуації, дозволяють шукати альтернативи, обирати найбільш доцільні варіанти рішень професійних проблем.
Матеріали і методи. Аналіз наукової літератури з метою встановлення стану розробленості досліджуваної проблеми, визначення категоріально-понятійного апарату дослідження; синтез, узагальнення, систематизація для обґрунтування можливостей використання проєктних методів навчання у процесі фахової підготовки студентів.
Результати. Установлено, що проєктні методи навчання є трендами фахової підготовки майбутніх фахівців ІТ, зокрема, бакалаврів комп’ютерних наук. Подано досвід реалізації проєктного навчання в Київському університеті імені Бориса Грінченка у форматі хакатону. При розробленні пристроїв інтернету речей використано майстер-класи для учасників, дистанційні курси, самостійне дослідження проблемних питань. Установлено, що проєктні методи навчання пов’язані з формами навчання (лекція, практичне, індивідуальне заняття, консультація, самостійна робота, науково-дослідна робота студентів, позааудиторні заходи, у тому числі організація роботи університетського студентського центру «Інфо-аналітика»). Подано перелік засобів як різноманітних матеріалів, за допомогою яких досягається мета дослідження. Окреслимо засоби – цифрові ресурси для реалізації проєктних методів навчання (за Н. Морзе).
Висновки. Виділено основні види проєктних методів навчання: у залежності від виду діяльності, що домінує у проєкті (дослідницькі, креативні, імітаційні, інформаційні, практико зорієнтовані), за предметними напрямами (монопроєкти, міжпредметні проєкти), за кількістю учасників (індивідуальні, групові), за терміном виконання (короткотермінові, довготермінові). Подано перспективи подальших наукових пошуків – упровадження розроблених проєктних методів навчання в практику університетської освіти.
ЦИФРОВІ ФОРМИ МІЖКУЛЬТУРНОЇ КОМУНІКАЦІЇ В ОСВІТІ: ДОСВІД РЕАЛІЗАЦІЇ ПРОЕКТУ ЕРАЗМУС+ЖАН МОНЕ МОДУЛЬ
Authors: Гаврілова Людмила , Бескорса Олена , Ішутіна Олена
Published: June 2021

Формулювання проблеми. У статті представлено деякі аспекти впровадження навчального курсу «Міжкультурні комунікаційні студії», розробленого за проектом Erasmus + Jean Monnet Module «Україна – ЄС: міжкультурна комунікація в освіті»/«Ukraine – EU: Intercultural Communication in Education» для здобувачів магістерського рівня вищої освіти спеціальності 013 Початкова освіта ДВНЗ «Донбаський державний педагогічний університет». Доведено, що включення до названого курсу окремої теми «Цифрова комунікація в освіті», поданої у формі дистанційного курсу, є актуальним в умовах стрімкої інформатизації та глобалізаційних процесів у суспільстві та освіті, а також майже тотального дистанційного навчання, спричиненого світовою пандемією COVID-19. Тому основною метою статті є висвітлення структури і змісту дистанційного курсу, огляд основних форм цифрової комунікації, реалізованої в умовах дистанційного навчального середовища.
Матеріали і методи. Метод, на основі якого відбувалось проєктування дистанційного курсу, це так звана теорія п’яти етапів В. Кухаренка, В.Бикова та ін., що вміщує аналіз, проєктування, розвиток, виконання та оцінку. На сьогодні описаний у статті курс після проходження всіх етапів, перебуває у стані вдосконалення та оновлення матеріалів, зокрема онлайн сервісів для реалізації цифрової комунікації.
Результати. Серед результатів дослідження: визначення місця дистанційного курсу «Цифрова комунікація в освіті» в структурі навчального курсу «Міжкультурні комунікаційні студії» в проєкті програми Еразмус+ напряму Жан Моне «Україна – ЄС: міжкультурна комунікація в освіті»; висвітлення структури та тематики курсу, основних компетентностей та результатів навчання, що мають бути сформованими за результатами вивчення курсу; опис змісту теоретичної частини, практичних занять, форм самостійної роботи здобувачів освіти. Виокремлено основні форми цифрової комунікації, серед яких: універсальні форми, форми наукової комунікації, навчальної цифрової та комунікації з використанням засобів мультимедіа.
Висновки. У висновках відзначено оцінку результатів навчання, надану студентами та сформульовано перспективи подальшого дослідження.
МІЖДИСЦИПЛІНАРНІ ЗВ’ЯЗКИ ПРИ ВИВЧЕННІ ДЕЯКИХ ТЕМ ДИСКРЕТНОЇ МАТЕМАТИКИ ТА ДИФЕРЕНЦІАЛЬНИХ РІВНЯНЬ
Authors: Страх Олександр , Лукашова Тетяна
Published: June 2021

Анотація. Найважливішим завданням підготовки майбутніх фахівців у галузі математики є розширення й поглиблення математичних знань з метою їх комплексного застосування на практиці, в майбутній науковій та професійній діяльності. Одним зі шляхів реалізації такого завдання є використання міждисциплінарних зв’язків, які передбачають перенесення методів дослідження і моделей з однієї наукової дисципліни в іншу.
Формулювання проблеми. У даній статті розглядається можливість реалізації міждисциплінарних зв’язків дискретної математики та диференціальних рівнянь на прикладі вивчення тем «Лінійні рекурентні співвідношення зі сталими коефіцієнтами» та «Лінійні диференціальні рівняння зі сталими коефіцієнтами».
Матеріали і методи. Авторами використовувались наступні методи досліджень: системний аналіз наукової, навчальної та методичної літератури; порівняння та синтез теоретичних положень, розкритих в науковій та навчальній літературі; узагальнення власного педагогічного досвіду та досвіду колег з інших закладів вищої освіти. Окрім того, були використані деякі загально математичні та спеціальні методи теорії диференціальних рівнянь, дискретної математики та різницевого числення.
Результати. Одним зі способів розв’язування лінійних однорідних рекурентних співвідношень зі сталими коефіцієнтами є складання характеристичного рівняння і запис загального розв’язку вихідного співвідношення залежно від значень знайдених характеристичних коренів. Аналогічний алгоритм використовується й для знаходження загального розв’язку лінійних однорідних диференціальних рівнянь зі сталими коефіцієнтами. У статті встановлено зв’язок між розв’язками рекурентних співвідношень та диференціальних рівнянь, які відповідають одному різницевому рівнянню.
Висновки. Встановлення зв’язків між моделями і методами дослідження, які використовуються при вивченні різних математичних дисциплін, що входять у програму підготовки майбутніх фахівців-математиків, дозволяє сформувати у студентів цілісне уявлення про математичні об’єкти, алгоритми і теорії, і як наслідок, робить їх знання системними і практично більш значущими. Це сприяє інтелектуальному розвитку студентів, формуванню в них системних математичних знань, підвищенню рівня математичної грамотності та інтересу до предмету.
An open-source toolbox for Multi-patient Intracranial EEG Analysis (MIA)
Authors: Dubarry A.-Sophie , Liégeois-Chauvel Catherine , Trébuchon Agnès , Bénar Christian , Alario Francois Xavier
Published: June 2021

Intracranial EEG (iEEG) performed during the pre-surgical evaluation of refractory epilepsy provides a great opportunity to investigate the neurophysiology of human cognitive functions with exceptional spatial and temporal precisions. A difficulty of the iEEG approach for cognitive neuroscience, however, is the potential variability across patients in the anatomical location of implantations and in the functional responses that are recorded. In this context, we designed, implemented, and tested a user-friendly and efficient open-source toolbox for Multi-Patient Intracranial data Analysis (MIA), which can be used as standalone program or as a Brainstorm plugin. MIA helps analyzing iEEG signals while following good scientific practice recommendations, such as building reproducible analysis pipelines and applying robust statistics. The signals can be analyzed in the temporal and time-frequency domains, and the similarity of time courses across patients or contacts can be assessed within anatomical regions. MIA allows visualizing all these results in a variety of formats at every step of the analysis. Here we present the toolbox architecture and illustrate the different steps and features of the analysis pipeline using a group dataset collected during a language task.
Moral reasoning and support for punitive violence: A multi-methods analysis
Authors: Baron Hannah , Young Lauren , Zeitzoff Thomas , Camarillo Jorge Olmos , Garcia-Ponce Omar
Published: June 2021

When do residents in communities affected by violent crime support punitive violence? Are they less likely to support harsh punishments when they use moral principles to guide their decisions? Does the use of dehumanizing language to describe criminals predict support for harsh punishments? We document and analyze decisions about responding to crime from 62in-depth qualitative interviews with individuals affected by violence in the Mexican state of Michoacán to address these questions. We conduct a quantitative analysis of how different forms of moral reasoning are related to punishment preferences for specific crime events, and a qualitative content analysis to investigate mechanisms. We find that two types of moral reasoning are particularly associated with support for punitive punishments: “consequentialist” reasoning that involves weighing the costs and benefits of an action, and reasoning that dehumanizes accused criminals. “Deontological” reasoning about the right or just action, while extremely common, is used more equally across arguments for and against punitive violence. Analysis of social media posts of elites provides suggestive evidence that these patterns hold with elites who have more influence on the occurrence of violence events and criminal justice policy. Our results provide micro-foundations for theories that assume that consequentialist decision-making leads to support for punitive violence in high-violence, high-impunity settings, and show how psychological processes like dehumanization can feed into those processes.
Enhanced cellulose efficiency of pressurized hot water pretreated highland Ethiopian bamboo (Yushania alpina): A potential feedstock for ethanol production
Authors: Chemistry International CI
Published: June 2021

For the production of ethanol from pretreated lignocellulose biomass play a paramount role in facilitating the conversion of cellulose into glucose in the hydrolysis step. Therefore, this study is focused on the effect of hot water pretreatment on the chemical composition (cellulose and lignin) of highland bamboo of Ethiopia. The chemical composition of highland bamboo showed 46.76% (w/w) cellulose, 25.27% (w/w) lignin, 12.18% (w/w) hemicellulose, 3.77% (w/w) ash, 12.23% (w/w) hot-water extractive and 3.93% (w/w) ethanol-toluene extractives. The effect of hot water pretreatment was observed after the biomass was treated in the autoclave at 121, 128 and 135 oC with 5, 10, and 15 min pretreatment time with distilled water. The best pretreatment method was selected based on the pretreatment method which maximized the cellulose content and minimized the lignin content. Based on the selected pretreatment method a higher cellulose content of 52.44% and lower lignin content of 27.85% was achieved at 128 oC temperature and 10 min pretreatment time.
Metal contents in traditional chewing sticks commonly used in Ethiopia: A comparative analysis
Authors: Chemistry International CI
Published: June 2021

African toothbrush sticks have been used for centuries for the maintenance of oral hygiene. This is especially true in developing countries where economics, customs, religion and the availability of oral hygiene tools play a role in their continued use. Chewing sticks are used by the majority of the population in Ethiopia. The aim this study was to determine the levels of essential and non-essential metals in chewing sticks from three plants (Salix subserrata, Sida cuneifolia and Clausena anisata) in samples collected from three selected areas (Muger, Sendafa and Holleta) of Ethiopia. Samples were wet digested with mixture of HNO3 and HClO4 at optimized temperature and time. The levels of metals were determined by microwave plasma-atomic absorption spectrometry. The range of mean concentrations of the metals (mg/kg) in the S. subserrata, S. cunnefolia, and C. anisata samples were in the order of Ca (14150-25914) > Fe (514-1191) > Al (103-1263) > Zn (152-196) > Mg (46-102) > Ni (4-160) > Mn (25-78) > Cu (13-20) > Cr (7-8). The accuracy of the optimized procedure was evaluated by analyzing the digest of the spiked samples with standard solution and the percentage recoveries varied from 92% to 104%. The toxic metals Cd and Pb in the plant samples were not detected. Thus, people using “chewing stick” from studied plants are free from the risks of Cd and Pb toxicity.
A novel route for the synthesis of copper oxide nanoparticles using Bougainvillea plant flowers extract and antifungal activity evaluation
Authors: Chemistry International CI
Published: June 2021

A green, cost-effective and eco-friendly method for the synthesis of copper oxide nanoparticles (CuO NPs) using Bougainvillea flower aqueous extract at room temperature was reported. The synthesized CuO NPs were characterized by UV–visible spectroscopy, fourier transform infrared spectroscopy (FTIR), transmission electron microscopy (TEM) and X-ray diffraction (XRD) tecniques. The synthesized particles were highly stable, spherical in shape with an average diameter of 12±4 nm. The CuO NPs were explored for their antifungal activity against Aspergillus niger and responses revealed that CuO NPs are highly efficient to inhibit the fungal growth and zone of inhibition were comparable with standard drug. The green route for the synthesis of CuO NPs is suggested in view of promising antifungal activity.
Adsorption of crystal violet dye onto olive leaves powder: Equilibrium and kinetic studies
Authors: Chemistry International CI
Published: June 2021

Adsorption of crystal violet dye from aqueous solutions applying olive leaves powder (OLP) as a biosorbent has been examined under various experimental circumstances. The influence of contact time, pH, initial concentration of studied dye and adsorbent dose on the adsorption process has been investigated applying batch experiments. The concentration of remaining dye has been determined using molecular absorption spectrometry at wave length of 580 nm. The maximum removal of studied dye has been realized at pH 7.5 with a percent removal of 99.2% after 20 min of agitation time. Langmuir, Freundlich, and Temkin isotherm models exemplify the best fit for the experimental data; while the elevated adsorption capacity was 181.1 mg.g1. Adsorption kinetics of crystal violet was expected sufficiently with the empirical pseudo-second-order model. Corresponding to the adsorption capacity, olive leaves powder thought as a low cost, effective, and environmentally friendly biosorbent for the removal of crystal violet dye from aqueous solutions.
Participatory Practice “Teach Less, Learn More”: A Case of Srikranuanwittayakom School
Authors: Rooptam Surachet , Sanrattana Wirot
Published: June 2021

This research aimed to improve the quality of students in Srikranuanwittayakom School using the concept of Teach Less, Learn More. The method used in this study was Participatory Action Research, and there were twenty teachers voluntarily participating. The study had been done in two semesters of the academic year 2020. The three expectations from the development outcomes were: (1) the improvement under the identified indicators: a) teacher performance, b) organizing teaching activities and c) the students characteristic, (2) the researcher, the research participants, and the entire teaching staff learned from practice, and (3) the body of knowledge, which had been obtained from the practice as a foundation theory in this school context. The results of the study revealed three key features. Firstly, the average means of teacher performance, organization of teaching activities, and student characteristics after the 1st and after the 2nd cycles were higher than before the operation. Secondly, after adopting a participatory approach, researchers, co-researchers, and the entire teaching staff learned the importance and benefits of team collaboration. Lastly, the knowledge gained from the practice of this research consists of the ideas and strategies of the following concepts: 1) Expected change, 2) Driving factors for change, 3) Resistance to change and 4) Overcoming resistance drive change. The details of each issue can be used as a model for the students' quality development according to the concept of Teach Less, Learn More continuously. Moreover, the concept can be applied to other new conceptual developments.
THE URGENCY OF CITIZENSHIP COURSE IN PREVENTING STUDENT MORAL DECADENCE IN COLLEGE EDUCATIONS
Authors: Setianingrum Amanda Putri , Pandin Moses Glorino Rumambo
Published: June 2021

Along with the times, there must be positive impacts and negative impacts in every substance of the era, especially on a person's morals. If we accept positive impacts and apply them in our daily lives, these negative impacts can also be prevented. This does not mean that negative impacts cannot involve and damage human morals. Usually, one can tell whether it is good or bad. He has the feeling of being a person with good morals. Humans tend to do something constructive. Humans who are disrespectful or immoral will tend to commit malicious behavior that is destructive and not following the laws or norms that apply in Indonesia. Integrated education is needed in building human morale that follows the national identity. This article will explain how to process the urgency of citizenship courses to prevent decadence or moral decline, especially among students, and How to be a good citizen with good morality and reduce moral decadence according to civic education in college.
Applying Humanism-based Instructional Strategies in Inclusive Education Schools
Authors: Al-Shammari Zaid N.
Published: June 2021

This article addresses the theoretical perspective to practice of humanism-based instructional strategies in inclusive education schools. Recommendations are offered for both special education and general classroom teachers considering humanism-based instructional strategies in inclusive education schools.
An advanced trick to calculate the molecules and ions bond order with practical application
Authors: Chemistry International CI
Published: June 2021

Every molecule has two or more atoms linked to each other through a bond. The number of bonds between two atoms is called bond order. Hence, the bond order gives information about the total number of bonds between two atoms. Besides, different methods and definitions have been given to find out an exact bond order based on various theories. The most acceptable theory to find an exact bond order is the molecular orbital theory. Using this theory, the whole electronic configuration of the molecule is written first, then total electrons present in bonding orbitals as well as antibonding orbitals are counted. After that, the bond order is calculated using an old and time-consuming formula. The presented paper describes an advanced, easy, and time-saving method, named as an advanced trick/method, with a new formula to find out an exact bond order. In this trick, only total electrons and the number of antibonding electrons is considered to calculate the bond order using developed strategy with practical examples.
Development of TiO2-based dye-sensitized solar cells using natural dyes extracted from some plant-based materials
Authors: Chemistry International CI
Published: June 2021

The need for a green and more environmentally friendly energy production has led to recent research into the use of natural products in the production photovoltaic cells. In this study, TiO2-based dye-sensitized solar cells (DSSCs) were fabricated using photo-sensitizers made from ten natural dyes extracted from different plant parts (i.e. seeds, stalks, peels and flowers) of some selected plants and using candle soot carbon as a counter electrode. The chemical composition of the materials was determined using basic phytochemical screening assays. The extracted dye materials were characterized using UV and IR methods after which they were used in developing DSSCs. The DSSCs were then characterized under AM 1.5 illuminations to measure their photo-electrochemical properties. The dyes containing carboxyl and hydroxyl functional groups showed weak to large absorption under the visible light (400-700 nm) irradiation. The photo-electrochemical performance of the various cells gave an efficiency of as high as 0.18% with open circuit voltages ranging from 0.28 to 0.45 V and short-circuits photocurrent densities from 0.26 to 1.69 mA.cm-1. Better efficiencies can be attained by improving the DSSC constructional parameters.
Priors and Prejudice: Hierarchical predictive processing in (ambiguous) intergroup perception
Authors: McGovern Hugh , Otten Marte
Published: June 2021

Predictive processing has become a popular framework by which to understand cognitive processes. However, relatively little has been done to understand how predictive processing in the brain can be applied to understanding intergroup perception, particularly under conditions of sensory ambiguity. Here, we suggest that predictive processing may provide utility as both an explanatory and hypothesis generating device for explaining biased intergroup perception, which can then result in biased decision making and actions. We first outline predictive processing, and describe its theoretical deviation and advantages compared to competing perceptual frameworks. We then synthesize ostensibly divergent literatures that relate to intergroup perception, outlining how this evidence may lend credence to the predictive processing framework. We then end with predictions that the predictive processing approach would offer for intergroup perception, offering specific methodologies and paradigms which could evaluate them. In sum, we posit that utilizing predictive processing in explaining biased intergroup perception could offer a theoretical step forward for explaining biased social perception more broadly. Such an integration has important implications for future research on prejudice at the interpersonal, intergroup, and societal levels. We hope that a deeper understanding of how (racial) bias influences early perception could lead to novel interventions.
Neural detection of changes in amplitude rise time in infancy.
Authors: Ní Choisdealbha Áine , Attaheri Adam , Rocha Sinead , Brusini Perrine , Flanagan Sheila A. , Mead Natasha , Gibbon Samuel , Olawole-Scott Helen , Williams Isabel , Grey Christina , Boutris Panagiotis , Ahmed Henna , Goswami Usha
Published: June 2021

Amplitude rise times play a crucial role in the perception of rhythm in speech, and reduced perceptual sensitivity to differences in rise time is related to developmental language difficulties. Amplitude rise times also play a mechanistic role in neural entrainment to the speech amplitude envelope. Using an ERP paradigm, here we examined for the first time whether infants at the ages of seven and eleven months exhibit an auditory mismatch response to changes in the rise times of simple repeating auditory stimuli. We found that infants exhibited a mismatch response (MMR) to all of the oddball rise times used for the study. The MMR was more positive at seven than eleven months of age. At eleven months, there was a shift to a mismatch negativity (MMN) that was more pronounced over left fronto-central electrodes. The MMR over right fronto-central electrodes was sensitive to the size of the difference in rise time. The results indicate that neural processing of changes in rise time is present at seven months, supporting the possibility that early speech processing is facilitated by neural sensitivity to these important acoustic cues.
Obedience to authority in the aftermath of a genocide. A social neuroscience study in Rwanda
Authors: Caspar Emilie A. , Gishoma Darius , De Saldanha da Gama Pedro Alexandre Magalhaes
Published: June 2021

The aim of the present study was to offer a first investigation of the neuro-cognitive processes, together with individual and social dimensions, that may support resistance to immoral orders. Using a novel experimental approach to study experimentally disobedience, we recruited individuals from the first generation born after the 1994 genocide in Rwanda. Seventy-two were recruited and tested in Rwanda and 72 were recruited and tested in Belgium. We investigated to what extend the neural response to the pain of others, the sense of agency and the feeling of responsibility are associated with resistance to immoral orders. Results indicated that a higher neural response to the pain of others and a higher feeling of responsibility were associated with more resistance to immoral orders. Results also revealed that Rwandese tested in Belgium disobeyed more frequently to immoral orders than Rwandese tested in Rwanda. Results indicated that the best predictive factor of resistance to immoral orders was a low cultural relationship to authority, thus emphasizing the weight of culture and education on people’s behaviors. The present study opens new paths for interdisciplinary field research dedicated to the study of obedience.
Representative Sampling of the VIA Assessment Suite for Adults
Authors: McGrath Robert E. , Brown Mitch , Westrich Bina , Han Hyemin
Published: June 2021

Character strengths have become a popular topic in personality research. A set of questionnaires has recently been developed as measures of character strengths: the VIA Inventory of Strengths-Revised, two 96-item short forms of that instrument, and two new measures called the Global Assessment of Character Strengths and Signature Strengths Survey. Collectively, these are referred to as the VIA Assessment Suite for Adults. Prior research has supported the reliability and validity of these measures. The current study extended those findings through a demographically stratified sample of 1,765 U.S. resident adults. Results indicated the scores were interchangeable across all three versions of the VIA-IS, irrespective of whether the items are all positively keyed or a mix of positive and negative items. In addition, the VIA-IS-R factor structure is also consistent with a previously identified three-factor model for the strengths. By freeing residual covariances, a model was developed for which adequate fit was replicable. This provided the foundation for demonstrating measurement invariance. The present study also explored differences in strengths across demographic categories and evaluated various approaches to identifying key (signature) strengths for the respondents. Recommendations on the use of the different instruments are provided.
Cooperation as a signal of time preferences
Authors: Lie-Panis Julien , André Jean-Baptiste
Published: June 2021

Many evolutionary models explain why we cooperate with non kin, but few explain why cooperative behavior and trust vary. Here, we introduce a model of cooperation as a signal of time preferences, which addresses this variability. At equilibrium in our model, (i) future-oriented individuals are more motivated to cooperate, (ii) future-oriented populations have access to a wider range of cooperative opportunities, and (iii) spontaneous and inconspicuous cooperation reveal stronger preference for the future, and therefore inspire more trust. Our theory sheds light on the variability of cooperative behavior and trust. Since affluence tends to align with time preferences, results (i) and (ii) explain why cooperation is often associated with affluence, in surveys and field studies. Time preferences also explain why we trust others based on proxies for impulsivity, and, following result (iii), why uncalculating, subtle and one-shot cooperators are deemed particularly trustworthy. Time preferences provide a powerful and parsimonious explanatory lens, through which we can better understand the variability of trust and cooperation.
Building Community Resilience: A Study of Gorkha Reconstruction Initiatives
Authors: Chongbang Nirmal , Bharadwaj Devraj
Published: June 2021

This article is based on the major findings of a field study recently conducted in Gandaki  Rural Municipality of Gorkha district after the 2015 earthquake with its epicentre at Barpak of the same district, which quaked  the  region of northern midhills of Nepal. The study examined how far neighbouring households, community organizations, and state agencies contributed to building community resilience in this earthquake affected area. More specifically, it investigated into the efficacy of reaconstruction initiatives to provide relief to the earthquake victims for their recovery. To explore the issue, mixed-method approach of both quantitative and qualitative research was applied. Primary data were collected from the stakeholders through questionnaires and focus group discussions. The convenience sampling method was used to select 116 households from Ward No. 1 of the Municipality. The findings of the research indicate that contribution towards building community resilience was the highest from the neighbouring households followed by community organizations whereas the least contribution was from the state agencies. We found that community resilience practice in the area has not been as effective as expected. So collective and coordinated effort is necessary for building community resilience.
Development and Public Health in the Himalaya: Reflections on Healing in Contemporary Nepal: A Book Review
Authors: Dahal Kapil Babu
Published: June 2021

Not available.
Wydajność fiskalna podatków lokalnych, jej uwarunkowania i przestrzenne zróżnicowanie w Polsce
Authors: Śmiechowicz Joanna
Published: June 2021

The article focuses on the fiscal efficiency of local taxes which in Poland are levies on wealth, i.e., real estate tax, means of transport tax, agricultural tax and forestry tax. The author discusses the determinants of fiscal efficiency of local taxes. Special attention is given to the analysis and assessment of fiscal importance of these taxes for municipalities and cities with powiat status, and to the role of public revenues for local government budgets. The author also compares fiscal efficiency of local taxes from the point of view of various types of their recipients and different levels of local government in Poland.
Zróżnicowanie fiskalnych skutków gminnej polityki podatkowej w Polsce
Authors: Felis Paweł , Otczyk Grzegorz
Published: June 2021

The article explores the subject of diversification of local tax policy and its fiscal consequences in Poland in 2007–2019. It focuses on various types of municipalities and tax governance tools they use (establishing tax rates, applying tax exemptions and non-statutory reliefs). The analysed taxes include immovable property taxes (property tax, agricultural tax) and movable property ones (tax on means of transport). Theoretical and empirical analyses confirmed the hypotheses. Polish municipalities utilize tax governance tools on a small scale and their taxation policies differ depending on the category of local tax and the type of municipality.
Tax expenditures w podatkach lokalnych w Polsce jako instrument lokalnej polityki podatkowej
Authors: Wyszkowska Dorota , Wyszkowski Adam
Published: June 2021

The subject of research was the size and diversity of use of tax expenditures by Polish municipalities with the goal to determine their relation to the local tax policy objectives. The authors used typical methods for social science, i.e., the methods of empirical cognition, observation in particular. In order to prove the influence of the municipal tax policy on the implementation of local tax policy objectives, the correlation analysis was used. The results show a considerable varied use of tax expenditures between Polish municipalities and a fairly significant relationship between the preferences used in local tax policy and the effects of its application assumed by local units. The results of this research can be used by decision-makers in the process of creating tax policy, especially in choosing proper elements of taxes, such as the categories of tax expenditures.
Możliwość zwiększania dochodów osiąganych z majątku komunalnego
Authors: Edwarczyk Bartosz
Published: June 2021

The article examines municipal assets’ management in the context of the revenue derived from assets by municipalities and cities with powiat status in Poland. The author first describes the specificity of the financial management in the public sector, with particular emphasis on the revenues obtained by local government units from assets. Next, based on the study of a sample of Polish municipalities and cities with powiat status, he describes changes to the revenue from municipal assets. In the final section, the possibilities of increasing revenue from this source are evaluated.
Didactic peculiarities of technical actions' training method of young volleyball players
Authors: Hakman A. , Osadets M. , Lymarenko N.
Published: June 2021

Training in motor actions is necessary in any activity. In sports, training has its own specifics, the essence of which is that the bulk of the new is learned in the acquisition of various motor actions that take the form of exercise. The goal of this research was to develop a method of teaching motor actions in volleyball using the didactic principles of educational activities and developmental learning and to test its effectiveness in experimental work. Research findings. The results of the influence of the developed method on the ability to differentiate their motor actions and on the physical preparation of young volleyball players are shown. In this research, an attempt was made to find ways to solve the most important tasks facing the coach. These include children's training of the necessary techniques faster and more efficiently than the traditional method based on the main points of the theory of educational activities and developmental learning. Thus besides direct training of techniques in volleyball in experiment we developed the personality and mental abilities of children. To do this, students have mastered the basics of educational activities related to the ability to analyze the subject under study, identify primary and secondary elements and their relationship, monitor their actions, evaluate the results and ways to achieve them. The first classes in the experimental group showed that the motor density of the training session decreased slightly. This happened due to spending more time on theoretical conversations, discussing the arising issues, working with a training model and testing on it of the main parts of the studied motor actions. Subsequently, this was offset by a faster mastery of the technique of motor actions due to greater independence, greater activity on the classes and fewer mistakes.
Methods of physical training of tennis players for competitions
Authors: Kichenok Nadiia
Published: June 2021

The main feature of the period of participation in tournaments is the need to maintain a specific level of special ability. Therefore, the specifics of physical training has an applied-functional nature to high-level loads. Its purpose is to ensure maximum special training and maintain its level, as well as maintaining general training. Aim. Determining the features of physical training of young tennis players for competitions. Research methods: analysis of scientific and methodological sources; observation; measurement and accounting; instrumental techniques; statistical analysis. Results. In the process of ascertaining experiment, the current level of physical and technical readiness of young tennis players was determined a week before the start of participation in tournaments. In the process of formative experiment, the effectiveness of the developed set of physical training exercises was determined, which was used directly during the participation of young tennis players in tennis tournaments, which had a training (simulation) character and were held on the basis of the club and other clubs. Conclusions. The obtained data partially testify in favor of application of the developed methodical complexes for physical training of young players during competitions. Requires a more detailed study of the selection of test exercises to assess young tennis players during participation in competitions. The use of the developed complexes only partially affected the dynamics of the strength abilities of the legs and shoulder girdle. The temp of blows also did not change significantly, but the complexes did not contain specific exercises to improve it. Thus, the presented complexes are promising for use for physical training of tennis players during participation in competitions, but require more thorough testing efficiency.
Features of educational adaptation of young girls and young boys who are in institutions of higher medical education, using the distance format of the educational process
Authors: Vergeles T.M.
Published: June 2021

The study of the peculiarities of educational adaptation of young girls and young boys of higher medical education, using the distance format of the educational process, is an important component of research that involves identifying risk factors for the likely development of negative changes in the adaptive resources of their body. The research, based on the application of questionnaires and structured interviews, was conducted on the basis of National Pirogov Memorial Medical University, Vinnytsya, where 110 students of 1-st and 3-rd courses were under supervision during the observation period. The analysis of the obtained data involved the application of descriptive statistics procedures based on the use of a package of statistical analysis applications “Statistica 6.1 for Windows” (licensed № ВXXR901E245722FA). In the course of research the peculiarities of educational adaptation of young girls and young boys who are in the institution of higher medical education during the use of the distance format of the educational process are determined. During the analysis of the peculiarities of educational and, first of all, professionally-oriented education in a higher education institution, it was established that the level of academic success in all taught disciplines (p<0.05) and in professionally-oriented subjects, in the distance learning format was higher than during the period of traditional classroom classes. It was found that distance learning helped to increase (p<0.05) the level of nervous and emotional stress, and the main problems that arose during training in higher medical education in both options for organizing training and 1-st year and 3-rd year students mostly associated either with a feeling of constant fatigue, or with personal reasons. According to the physiological and hygienic assessment of the correlates of well-being of girls and boys at the end of school days in terms of distance learning format should be considered “bad”, which is primarily due to the growing share of relevant data which is primarily due to the increase in the share of relevant data and a decrease in the share of indicators that marked the state of health as “good”. The indicators regarding the peculiarities of the state of health and functional capabilities of the students’ body should have been considered similar.
Macro-microscopic changes in the kidneys of the rats affected by methyl tertiary butyl ether in different time of the research
Authors: Kuzmenko Y.Y. , Shevchenko О.О. , Nazar P.S. , Haidai O.S.
Published: June 2021

Methyl tert-butyl ether (MTBE) is a relatively new anthropogenic factor of environmental pollution. It is already known that it is an environmentally hazardous substance that has a toxic effect on the human body. The purpose of the research is to study the effect of MTBE on the structural organization of the kidneys of research animals. White outbred rats were involved into the research, which were treated with 500 mg/kg MTBE in an oil solution, which was administered intragastrically using a gastric catheter. Structural changes in the kidneys on the 3rd, 8th, 15th, 22nd and 60th day of the research were studied by means of light-optical and electron microscopy. The obtained material was processed statistically using the parametric Student's test and the nonparametric Kolmogorov-Smirnov test in accordance with the principles of variation statistics. During the runtime of the research, we have clearly defined the staging of changes in the structural organization of the kidney and the dependence of their severity on the duration of MTBE action. With short-term exposure (3, 8 and 15 day of the research), the weight of the kidneys and other organometric parameters do not differ from those in the control group. In the initial stages of MTBE action, we have observed reactive changes, which are clearly manifested in the structures of the filtration barrier (3rd day), and with an increase in the observation period (8th day) they spread to the epithelial cells of the proximal tubules. After 15 days of MTBE action, against the background of pronounced compensatory-adaptive events, we have noticed the development of dystrophic-destructive processes in the renal corpuscles and in the proximal tubules. There are structural signs of enhanced synthetic activity in the mesangial cells. On the 22nd day of the experiment, the morphometric index of the mass and linear dimensions of the kidneys increase in comparison with the control group. There are structural signs of atrophy and hypertrophy processes in the nephrons. There are progressive changes in the tubular apparatus of the kidneys in comparison with the previous period of the research. Long-term action of MTBE (60 days) causes further deepening of dystrophic and destructive changes in all parts of the nephron, which differ in intensity. It has been proved that MTBE has a negative effect on all structural components of the nephron, which leads to disorganization of the filtration and reabsorption of kidney apparatus and significant development of the connective tissue, which causes the development of sclerosis. Besides, it has been proved that MTBE has an apparent nephrotoxic effect and the degree of damage to the structural components of the kidney is determined by the duration of the body's contact with this toxic substance.