bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALYSIS OF THE MARKET POSITION AND COMPETITIVENESS OF THE COMPANY X5 RETAIL GROUP
Authors: Kurkin A.V. , Bocharova A.P.
Published: November 2021

The study contains the results of the competitive analysis of the company X5 Retail Group based on the 2017 year data and is based on Porter five forces analysis. In the course of the work, such aspects of the company’s activities as logistics, opening new points, strategies of promoting and attracting customers were analyzed. The results of the study were consolidated in the SWOT-matrix format for the company, identifying the potential strengths of the company, as well as the risks it may face while maintaining the existing market share or expanding it. The study is relevant due to the ongoing process of the strengthening the X5 Retail Group company in recent years, which is emerging on the leading positions in Russian retail market, and therefore is of interest to specialists in the fields of management, economics and business law.
THE VISION OF THE PROPHET EZEKIEL IN QUMRAN LITERATURE
Authors: Tsoi A.K.
Published: November 2021

The article deals with the adaptation of the vision of the prophet Ezekiel in the literature of Qumran, namely, in two texts of a liturgical nature - “4QBerakhot” and “The Songs of the Sabbath Sacrifice”. Quotes and allusions to the book of Ezekiel are used in these works for mental prayer movement into the heavenly halls of God and their visualization. These works support the tradition of interpreting the vision of Ezekiel, which formed in the Old Testament apocryphal literature - the image from the first chapter of the book of Ezekiel develops through the continuation of the objectification of certain parts of the vision to worship them, or their subsequent animation as participants in the “The Angelic Liturgy”. The purpose of the study is to reveal the peculiarities of biblical exegesis during the Second Temple period by the example of interpreting the vision of the prophet Ezekiel. The subject of the research is Qumran literature.
ADVERTISING COMMUNICATION IN THE DISCOURSE OF NEOMARXISTS, STRUCTURALISTS AND POST-STRUCTURES
Authors: Kuzmin V.V.
Published: November 2021

The article discusses the main approaches to the study of advertising communication, expressed in the works of philosophical schools of the XX century. The purpose of the work is to analyze advertising communication in the discourse of neo-Marxists, structuralists and post-structuralists. The analysis of socio-philosophical criticism in relation to advertising and its impact on social reality. The similarities and differences in the approaches to the study of advertising in neo-Marxism, structuralism and post-structuralism are revealed. It is concluded that the concepts presented have certain areas of contact in matters of advertising, especially in the field of social and communicative aspects. The considered philosophical schools see in advertising a social institution, with its mechanism of influence on society, which takes part in all social relations concerning the formation of the social coordinates of a person and his values. However, the study also revealed certain differences in the approaches to the study of the language of advertising and the qualitative nature of its impact on society.
CHOICE OF A MARKETING STRATEGY FOR THE DEVELOPMENT OF A COMPANY BASED ON THE THEORY OF STATISTICAL GAMES
Authors: Lazareva E.N.
Published: November 2021

Managing the development of a company is always accompanied by the risks of making a little informed, poorly formalized and incompetent decision. The development of a company in a market environment is based on the development of marketing-oriented management decisions, where the most important are not so much the qualitative parameters of the problem development that are provided, as the quantitative, formalized models and data system that allow the most objective approach to choosing a strategy. The object of the article's research is the approaches chosen to justify the choice of a marketing strategy for the development of the company. The subject of the research is the marketing aspects of an effective informed choice of a company's development strategy.
UNDERSTANDING AFFECT IN SPINOZA's "ETHICS" AND G. DELEUZE's INTERPRETATION: HISTORICAL AND PHILOSOPHICAL ANALYSIS
Authors: Bogomolov A.V. , Kirillov D.S.
Published: November 2021

The article addresses the problem of G. Deleuze’s interpretation of the doctrine of affects set forth in B. Spinoza's treatise “Ethics”. The main task of B. Spinoza's ethical doctrine is the search for moral freedom, which he directly connects with the ability of adequate knowledge. Freedom is designed to bring a person out of a state of slavery, reduced to his powerlessness before the subordinate influence of affects. Focusing on the principle of variability, as well as on the specifics of affects existing in the form of binary opposition, G. Deleuze discovers and outlines a practical way to overcome them.
Recursos para niños, niñas y adolescentes coinvestigadores del Compromiso Escolar. Cuadernos 3
Authors: Saracostti Mahia , Ximena Ximena , Veas Alicia
Published: November 2021

Todas las personas desde que nacemos tenemos derechos que deben ser respetados por todas las demás personas. Estos derechos nos pertenecen por el sólo hecho de ser seres humanos, no importa nuestra edad, nacionalidad, sexualidad o religión. Lo único importante es que somos humanos y merecemos respeto por nuestros derechos. En las investigaciones la situación no es distinta, todos quienes participamos tenemos derechos. Y debes saber algo muy importante: Hay un especial interés por proteger y promover los derechos de los niños, niñas y adolescentes en la investigación.
Recursos para niños, niñas y adolescentes coinvestigadores del Compromiso Escolar. Cuaderno 4
Authors: Saracostti Mahia , de Toro Ximena , Veas Alicia
Published: November 2021

Te invitamos a investigar sobre el Compromiso Escolar en tu escuela para saber cómo fortalecerlo y así promover que todos los niños, niñas y adolescentes se sientan a gusto en su escuela, con ganas de aprender y de participar. Para ello te proponemos realizar entrevistas a tus compañeros(as), profesores(as) y familiares ya que todos ellos(as) forman parte de una comunidad educativa y su opinión importa. En este cuaderno te presentamos las pautas de entrevista con preguntas que te pueden guiar en este camino de investigador del Compromiso Escolar y tu cuaderno de campo. Pero antes ¿Qué son las pautas de entrevista y el cuaderno de campo?
Epilepsy and ADHD
Authors: Alencar Pereira Glauber José , Rocha de Oliveira Renata Manoela , de Medeiros Rocha Junior Fernando César , de Oliveira Santos Hyorrana Rayanne , Pedroso Rodriguez Maria de los Angeles , Guerra López Seidel
Published: November 2021

Epilepsy encompasses a set of heterogeneous seizure disorders, with various clinical characteristics that exclude a unique etiological mechanism. Individuals with this disease have a significantly higher rate for the development of psychiatric and neurological conditions. Children with epilepsy have two to three times increased risk of developing ADHD when compared to healthy individuals, while one in five epileptic adults have ADHD symptoms. In children with epilepsy, the severity and frequency of seizures and an earlier age at the onset of seizures are common risk factors for ADHD. A narrative review of the literature was carried out and articles published in the period between 2003 and 2021 in digital databases of the health area (LILACS, Medline, Web of Science, SciELO and PubMed) were selected. The review showed that epilepsy can increase the risk of developing ADHD in children, and that benign rolandic epilepsy is the most diagnosed type in these children, which even has a high rate of neurobehavioral disorders with associated ADHD symptoms. Early diagnosis and appropriate management lead to a better prognosis in this group of patients.
Forestier´s Syndrome, Diffuse idiopathic skeletal hiperostosis: Report of a case of oropharyngeal dysphagia with conservative treatment and literature review
Authors: Osorio Fleitas Marta Elizabeth , Medina Ruíz Blas Antonio , Medina Izcurdia Blás Agustín , Medina Izcurdia Joaquín Julián
Published: November 2021

Forestier Syndrome is a rheumatological disease of unknown origin, which consist in calcification of different areas of the body, predominantly at the level of the anterior common vertebral ligament, where osteophytes capable of producing varied symptoms of variable intensity are formed. Normally asymptomatic, although, when it affects the cervical spine, the most common symptom is dysphagia.
A case of Forestier syndrome is presented who consulted for dysphagia in the Head and Neck Surgery Unit of the Otolaryngology Service of the Institute of Social Prevision, Asuncion, Paraguay. The semiology allowed to observe a submucosal bulge in the posterior wall of the oropharynx of 1,5 cm in diameter, which could be evaluated and confirmed by tomography.
Due to the low intensity of the symptoms and little impact on the general state, it was decided to carry out a conservative treatment with good results, after two years of clinical follow-up. In these cases, surgery occupies a secondary place, either before the failure of this conservative behavior or the progression of the symptoms.
Applicability of the Moyers method for the estimation of the mesiodistal diameter of canines and premolars in patients of 12-18 years old
Authors: Ameneiros Narciandi Oscar , ereda Vázquez Laura , Alvarez Hernández Amanda
Published: November 2021

One of the most universal methods used to predict the mesiodistal width of non-erupted canines and premolars is the one designed by Dr. Edison Moyers, an American orthodontist who, taking the Anglo-Saxon population as a reference, created percentile tables to estimate these values ​​in the maxilla and mandible. During the last decade, several researchers have discovered that, when applied to various populations, there are significant differences between predictions and actual values. In Cuba, it is widely used at a 50% probability for prediction in both sexes, but there are few reports of studies that validate its reliability and those that do exist use small samples of patients. For this reason, the objective of this research is to determine the applicability of the Moyers method at 50% probabilities for estimating the mesiodistal diameter of canines and premolars in patients 12-18 years of age. A descriptive and cross-sectional study was developed from July 2019 to February 2020 with a population of 125 patients, 62 females and 63 males, between 12 and 18 years old from Cuba. Measurements were made of the mesiodistal widths of the lower incisors, all the canines and premolars. Frequency distributions were made to the variables studied and the results were presented in statistical tables. To verify the existence of significant differences, the statistical t-Student test was used. The main results obtained were that the Moyers method tends to underestimate the values ​​for the female sex between 0.4-0.5 mm, and for the male sex between 0.6 and 0.7 mm, this difference being significant for men. It is concluded that the Moyers method cannot be applied in the population studied for the prediction of the mesiodistal width of canines and premolars
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RANTAI PASOK DALAM PENINGKATAN DAYA SAING PRODUK KOPI DI KOTA PADANG
Authors: Nasni Malikul Mulki , Hadiguna Rika Ampuh , Taib Gunarif
Published: November 2021

Berkembangnya industri kopi bubuk berskala kecil dan menengah di Kota Padang menunjukkan bahwa usaha dibidang industri kopi ini memberikan prospek dan peluang, salah satu industri kopi bubuk yang ada di Kota Padang adalah kopi bubuk Cap Tiga Sendok, memiliki kapasitas produksi terkecil yaitu sebesar ±600 kg/bulan. Oleh karena itu, perlu dilakukan analisis faktor-faktor yang mempengaruhi rantai pasok dalam peningkatan daya saing produk kopi, untuk menghasilkan rumusan faktor-faktor tersebut dapat menggunakan Structural Equation Modeling (SEM) dengan bantuan Partial Least Square (PLS). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi rantai pasok kopi dalam peningkatan daya saing produk kopi yang berada di Kota Padang, studi kasus pada usaha kopi cap Tiga Sendok. Variabel dan indikatornya diambil dari beberapa jurnal penelitian. Dari hasil penelitian disimpulkan bahwa dalam peningkatan daya saing produk kopi di kota Padang dipengaruhi oleh 3 variabel dari 4 variabel yang terdapat pada penelitian secara signifikan yaitu variabel struktur rantai pasok, variabel efektifitas, dan variabel kebijakan pemerintah dan 1 variabel tidak berpengaruh secara signifikan terhadap daya saing yaitu variabel saluran rantai pasok, dalam upaya peningkatan daya saing produk kopi memerlukan dukungan yang lebih dari pemerintah untuk memperhatikan aspek saluran rantai pasok dalam peningkatan daya saing produk kopi di Kota Padang.
Corporate Tax Planning: Impact of COVID-19 and Transfer Pricing: Approaches for Comparability Adjustments
Authors: Barton Andrew , Subramaniam Vinu , Marino Paola
Published: November 2021

The impact of the COVID-19 pandemic has varied significantly across market sectors and companies, and the disruptions generated by the pandemic have had major implications for the transfer-pricing practices of many multinationals. The COVID-19 crisis has challenged the efficiency of traditional benchmarking of profit margins and markups on the basis of the profitability of comparable companies. In this article, we provide a framework for addressing two key questions: (1) how to ensure that the data used for setting or testing transfer-pricing results are appropriate in terms of comparability and that they adequately reflect economic reality for the tested party; and (2) what adjustments need to be made if the tested party's results fall below the arm's-length range. Given the extraordinary circumstances, we cannot rely on a simple analysis of historical data to adjust for the impact faced by businesses as a result of COVID-19. For example, in situations where the taxpayer's results have been affected by the COVID-19 pandemic to a greater extent than the results of comparable companies, the approaches outlined in this article will provide the taxpayer with an estimated arm's-length range of profitability for the comparable companies that is calibrated to the impact of the pandemic on the tested party's results. These approaches are aligned with the transfer-pricing guidance for COVID-19 adjustments issued by the Organisation for Economic Co-operation and Development in December 2020.
Finances of the Nation: The Evolution of Health Expenditures in Canada, 1926-2019
Authors: Di Matteo Livio
Published: November 2021

In this article, Livio Di Matteo provides an overview of expenditures on health care in Canada over the long term. He examines changes in the size, relative importance, growth, and composition of health expenditures, with an additional focus on provincial-territorial government spending since the 1970s. Di Matteo links the evolution of health-care spending to factors affecting the demand for and supply of health services, including income, demographic changes, technological development, cost, policy, and public finances.
International Tax Planning: China's New Regime for Taxing Expatriate Income: Tightening the Screws or Vintage Wine in a New Bottle?
Authors: Xu Yan , Zhao Zizheng
Published: November 2021

Expatriates have been fundamental to China's economic growth, contributing to the country's socioeconomic development and modernization. The second-largest group of expatriates in China are North Americans. Personal income taxation concessions for expatriate workers have been an important instrument to attract and retain skilled foreign labour since China opened its doors to foreign investment and an income tax was adopted four decades ago. A recent overhaul of the law on individual income tax introduced a number of changes to expatriate income taxation, including the winding back of some preferential concessions previously offered only to expatriates. A literal reading of these changes suggests that the new regime has led to harsher tax treatment of expatriates and increased their tax liability. This article considers whether this view holds up, by closely analyzing the new system's major features relating to individual income tax as they affect expatriates. The authors challenge the literal reading of the law and argue that the recent changes have not fundamentally altered the underlying policy on expatriate income taxation. Further, an economically stronger China has not observed any diminishment of the role of personal income taxation as an instrument of government policy, despite the recent changes. A generous interpretation of the legal terms and rules, and of the application of concessions under the amended system, may encourage more lenient treatment of Canadians and other expatriates working and living in China.
Policy Forum: First Nation Property Taxation and Governance in British Columbia
Authors: Hickey Ross
Published: November 2021

In this article, I ask, "What is the relationship between rules governing band council elections and property taxation across First Nations in British Columbia?" I outline the three major categories of First Nation electoral rules: default Indian Act elections, First Nations Elections Act rules, and custom election codes. I contend that First Nations who use custom election codes are more likely to exhibit stable governance than those who do not. This mechanism can be helpful in introducing property taxation. It can also reduce property tax uncertainty—a feature known to depress on-reserve property values. I also present some suggestions for First Nations wishing to improve perceptions of taxation in their communities.
Policy Forum: Establishing an Urban Reserve—Property Tax Challenges and Opportunities
Authors: Icton Mike , Mescall Devan
Published: November 2021

Urban reserves offer a unique economic development tool for First Nation governments by providing access to markets and infrastructure unavailable on most reserve lands in Canada. Asimakiniseekan Askiy is Canada's first urban reserve established on land previously owned by a city. The urban reserve was established in Saskatoon by the Muskeg Lake Cree Nation in 1988. Asimakiniseekan Askiy provides an example of the economic potential of urban reserves for First Nations and their members, as well as municipal governments and their citizens. The urban reserve is currently home to 60 First Nation and non-First Nation businesses and their 700 employees. In 2020, the urban reserve contributed $465,662 to the city of Saskatoon in service fee payments. However, before this economic potential could be realized, property taxation presented a sizable barrier in the path of taking Asimakiniseekan Askiy from an innovative idea to a successful reality. Establishing an urban reserve has significant property tax implications, since the process requires the transfer of property from the taxing authority of a municipal jurisdiction to the tax jurisdiction of a First Nation government. Agreements providing for the transfer of tax authority also include negotiations relating to the continued provision of services to the urban reserve by the municipality. This article first provides a summary of the statutory environment surrounding the formation and taxation of an urban reserve. A case study of the establishment and 33 years of operation of Asimakiniseekan Askiy is then provided, to illustrate the property tax implications and municipal service agreement process necessary for Canadian communities to achieve the economic benefits of urban reserves. The authors identify property tax challenges inherent in the establishment of an urban reserve and offer recommendations to improve access to urban reserves as an innovative economic development tool.
Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned
Authors: McCue Kate , McCue Bill
Published: November 2021

In 2018, the Chippewas of Georgina Island First Nation (GIFN) implemented a First Nation property tax system under the First Nations Fiscal Management Act (FMA)—one of the earliest First Nations in Ontario to do so. Implementation of a property tax system gave GIFN an opportunity to improve funding for and expand local services, and provide a more equitable sharing of local service costs between cottagers leasing First Nation land and the First Nation. Key challenges encountered when implementing the property tax system were building consensus around the need for a tax system, building an appropriate administrative infrastructure, carrying out property assessments, and professionals lacking knowledge of First Nation property tax. These challenges, however, presented opportunities to create a knowledge base around property taxation within GIFN, among cottage leaseholders, and in the wider community. Key lessons learned were (1) start as soon as possible; (2) First Nations Tax Commission support and standards are important; (3) staff training is important; (4) communicate early and often; (5) hold open houses; (6) local services are more than garbage collection; (7) property taxes do not harm lease rates or cottage sales; (8) educate lawyers, real estate agents, and other professionals; (9) startup costs were significant; (10) coordinate laws and standards with provincial variations; (11) modernize systems; and (12) utilize other parts of the FMA.
ПОЗИТИВНА ТА ЗВОРОТНА ДИСКРИМІНАЦІЯ У ВИБОРЧІЙ СФЕРІ
Authors: Афанасьєва М.
Published: November 2021

Стаття присвячена позитивній

і зворотній дискримінації у виборчій

сфері. Аналізуються позитивні дії,

що застосовуються державою сто-

совно уразливих груп, і наслідки, до

яких призводить їх упровадження,

зокрема зворотна дискримінація.

Статья посвящена положитель-

ной и обратной дискриминации в

избирательной сфере. Анализируют-

ся положительные действия, приме-

няемые государством по отношению

к уязвимым группам, и последствия,

к которым приводит их внедрение, в

частности обратная дискриминация.
NEW EXPERIENCE AND DEVELOPMENT PROSPECTS OF THE INCLUSIVE EDUCATION IN HIGH SCHOOL OF THE REPUBLIC OF BASHKORTOSTAN AS A GUARANTEE OF REALIZATION OF CONSTITUTIONAL RIGHT FOR EDUCATION
Authors: Юсупов Рахимьян , Зайнуллин Руслан
Published: November 2021

Following the study of the main levels of the educational system of the Republic of Bashkortostan, the authors indicate that in order to successful integration disabled people into society the regional authorities organize a set of measures at creating a system of inclusive education, based on a complex of federal and republican legal norms, mechanisms of administrative regulation and financing of scientific and educational institutions, etc.
INTERNATIONAL MARITIME DISPUTES AND PEACEFUL WAYS TO RESOLVE THEM
Authors: Елизаров Михаил
Published: November 2021

In 1982, the UN Convention on the Law of the Sea was adopted, founded upon the UN Charter, which encompasses the legal basis for ensuring the peaceful use of marine resources with a view to protecting the resource for future generations. The 1982 Law of the Sea Convention offers several options for the settlement of disputes. And yet, the established international maritime dispute settlement me- chanism currently in force is by no means complete and effective.
PROBLEMS OF LEGAL REGULATION OF LOCAL GOVERNMENT ACTIVITY IN THE SPHERE OF SOCIAL SERVICE OF THE POPULATION
Authors: Аминов Ильдар
Published: November 2021

The paper is dedicated to the problems of legal regulation of local government activities in the field of social services of the population in the Russian Federation.
DEVELOPMENT OF THE INSTITUTION OF LEGAL REGULATION OF AGRARIAN ENTREPRENEURSHIP
Authors: Владимиров Игорь
Published: November 2021

The author notes that modern agricultural production has the character of specific entrepreneurial activity in special conditions, with a unique membership, whose activities are regulated by special legislation, which is structurally an institution of agrarian legislation. The author believes that the new agribusiness relations will be followed by the formation of a new specific legal institution of agrarian law - the institution of legal regulation of agrarian entrepreneurship with its own subject, principles, methods and content of statutory acts aimed to ensure the efficiency of commercial agricultural production under new and constantly changing conditions, as well as food and environmental security of the State.
ON THE PARTICIPATION OF NON-GOVERNMENTAL ORGANIZATIONS IN THE ENVIRONMENT PROTECTION IN THE REPUBLIC OF BASHKORTOSTAN
Authors: Ибатуллина Наталья
Published: November 2021

Ecological problems of the Republic of Bashkortostan are connected with the oil, petrochemical and chemical refinery plants and unfair fulfilling of the ecological requirements by the owners. Environment protection, preservation and far-sighted use of resources are due to a low level of the population’s ecological world outlook and information awareness. The author notes that social participation in the solution of the environmental problems is the important stage in forming ecological world outlook as a necessary element of strategic management of natural resources. Highlighting the activities of the non-governmental environmental organizations, mass media system development in this aspect especially use of the modern IT-technologies, Internet, mobile applications are required.
PRESUMPTION OF SOLID MUNICIPAL WASTE GENERATION IN THE PROCESS OF LIFE AND ENTREPRENEURIAL ACTIVITIES AS A BASIS FOR GARBAGE REMOVAL CHARGE
Authors: Мухамадеева Гузель
Published: November 2021

The article deals with the legal problem of the absence of a statutory presumption of generation of solid municipal waste by citizens and enterprises, which in some cases makes it impossible for regional operators to collect payment for waste recycling.
Libraries’ fond library memories
Authors: Sokolov A. V.
Published: November 2021

Review of the book: Yakov L. Shrayberg. My friend Katya Genieva : in 3 vol. / NLA “Libraries of the Future”, Russian State Library, RNPLS&T. – Moscow : Pashkov dom, 2021.

The reviewer examines the content of Ekaterina Yu. Genieva memorial project as depicted by Yakov L. Shrayberg, in three aspects, i. e. literary, cultural and historical, and strategic. He concludes on the project unique value for the book culture.
Comparison of fair use and fair dealing concepts in copyright law and their meaning for libraries
Authors: Volkova K. Yu.
Published: November 2021

The paper analyzes similarities and differences between fair use and fair dealing doctrines in copyright law that allow for limited use of copyright-protected material without the need of permission from the rightholder. Both concepts have long been part of legislation but have recently gained special interest due to the wide spread of digital technologies and the ease of copying materials, both text ones and any other digitized materials. What kind of use may be deemed fair and what may not, has become the question of everyday interest. Copyright exceptions implemented in the form of fair use or fair dealing concepts are of special importance to libraries. However, their application is far from trivial and the situation is further complicated by insufficiently understood difference between the two concepts. The paper reviews general approach implemented in both described doctrines, terminology issues, similarities and dissimilarities of the doctrines, their territorial coverage, and historic origins of doctrine differences. The doctrine having originated in the United Kingdom and developed in the United States has become an example, a pattern that is followed in legislation of many countries worldwide. Fair use/fair dealing concepts have found their reflection in Russian copyright law in the form of “free use” of a work without author’s permission and without copyright fee payment. The paper further deals with the significance of fair use doctrine for library collections digitization and other applications of technology innovation. A prediction is made for growing importance of fair use and fair dealing copyright exceptions in the nearest future.
PHP 8 release to upgrade library websites
Authors: Batalov A. S.
Published: November 2021

The author explores the possibility to update PHP language up to PHP 8 in the library websites. Such upgrade is determined by the need for recommended safety level for web-resources. As exemplified by St. Petersburg library websites, the role of PHP language is demonstrated: 70% library websites are based on this technology. The content management systems (CMS) and PHP language versions are identified. For the three most popular CMS (CMS WordPress, CMS Joomla!, without CMS), technological recommendations are given on how to transfer to the new PHP versions (as for early 2021). About 28% websites do not use CMS. Their compatibility with PHP new version has to be provided individually. Approx. 28% library websites use CMS Joomla!, and 19% – CMS WordPress. Today, these management systems cannot support PHP 8 in full: WordPress is beta-compatible, while with Joomla! the work has been just in progress. The most recent information for IT specialists interested in library website design is given; releases to follow PHP 8 after November 2020, are described.
COVID-19 Crisis Challenges and Management Strategies of Educational Leaders in America
Authors: BRION Corinne , KIRAL Bilgen
Published: November 2021

This research was conducted to understand how 30 American school leaders managed during the COVID-19 pandemic. This qualitative study used a case study approach. The researchers utilized a convenience and snowball sampling to conduct Zoom interviews in May 2020. The research findings revealed that leaders encountered numerous difficulties related to having to lead during two crises (a global pandemic and social-racial issues). Findings also indicated that leaders altered their style and used many strategies to lead in times of crises: They emphasized communication, became stress managers and cheer leaders, focused on developing a sense of belonging among teachers and students alike, and planning for the school year. This study is significant because it expands leaders’ understanding of how to manage schools in times of crisis. When leaders lead effectively during times of crisis, then learning, teaching, and well-being will be less negatively impacted. The implications of this research also invite educational stakeholders to reimagine how to lead in an increasingly technological world. This study is relevant for K-12 leaders, but results could also be useful for leaders in a variety of contexts.
Existe relação entre etnia e a incidência de prolapsos genitais?
Authors: Alves Gabriela Thaí­s dos Santos , Silva Yasmin Podlasinski da , Furlanetto Magda Patrí­cia
Published: November 2021

Introdução: Prolapso de órgão pélvico (POP) consiste no deslizamento de órgãos pélvicos femininos através do introito vaginal, por falhas no sistema de suporte. Acredita-se que a etnia esteja diretamente associada ao aparecimento do POP. Objetivo: Revisar estudos publicados nos últimos 5 anos para verificar a relação entre etnia e a incidência de prolapso de órgãos pélvicos em mulheres de diversas raças. Métodos: Revisão integrativa de literatura efetuada através de uma busca em artigos científicos publicados em revistas impressas e eletrônicas no período compreendido entre os anos de 2015 e março de 2020, nas bases PubMed, Bireme e PEDro. Resultados: Foram incluídos 4 estudos segundo os critérios de elegibilidade. Foram identificados estudos sobre diferenças étnicas em POP ou períneo descendente. A população estudada foi de mulheres afrodescendentes, caucasianas e asiáticas. Na avaliação metodológica, apenas um estudo foi considerado moderado, enquanto os demais foram considerados fortes. Conclusão: A análise dos dados foi capaz de demonstrar diferenças em sintomas, nos perfis genético, metabólico e de composição das fibras musculares. Observou-se que mulheres afrodescendentes apresentam maior índice de prolapsos de parede anterior, as caucasianas de parede posterior e asiáticas apresentaram maior descida uterina e prolapsos de cúpula vaginal.
CIÊNCIA DOS POVOS TRADICIONAIS COMO FONTE DE CURA E DE COOPERAÇÃO EM TEMPO DE PANDEMIA
Authors: Rodrigues Eliana Teles Rodrigues Teles , Souza Juliane Gomes de , Almeida Gean , Lobato Marcelle Di Paula da Costa , Farias Elizayne Yza Xavier , Dias Claudiana Foro , Cunha Gilson Junior Moraes , Baía Augusto Clécio Maciel
Published: November 2021

Neste trabalho buscamos trazer ao conhecimento, a importância dos recursos vegetais como parte do acervo de saberes e práticas dos povos e comunidades tradicionais na região do Baixo Tocantins, nordeste do Pará, Brasil. No estudo, abordamos uma situação concreta na qual se verificam as estratégias de enfrentamento aos sintomas da Covid-19, por meio do uso de recursos vegetais e alimentação. A pesquisa se insere num projeto maior, iniciada em 2018, cujo objetivo é entender como grandes empreendimentos e os desastres ambientais que eles provocam, afetam a autonomia e qualidade alimentar de ribeirinhos, pescadores artesanais, extrativistas e quilombolas, distribuídos em áreas de várzeas e terra firme da referida região. Para desenvolver o objetivo realizamos pesquisa etnográfica, com abordagem quanti-qualitativa em 24 comunidades dos municípios de Abaetetuba, Igarapé Miri, Limoeiro do Ajuru e Moju, nos quais selecionamos 86 pessoas com sintomas da doença. Os dados da análise permitem conhecer a sociobiodiversidade e confirmam a importância da mandioca e demais recursos vegetais na dieta alimentar e na saúde coletiva, os quais contribuem para a sustentabilidade e atualização de uma cultura ecológica, coerente com suas necessidades.
sociodiversidade da Amazônia: O que os saberes locais e tradicionais dos povos nos ensinam em meio à pandemia da Covid 19?
Authors: Guimarães Eguinaldo dos Santos , Tomchinsky Bernardo
Published: November 2021

As relações humanas com a natureza são elementares para problematizarmos os caminhos que queremos seguir enquanto sociedade e se nos consideramos ou não parte da natureza.  A sobreposição ser humano-natureza na cultura ocidental, diferentes dos povos da floresta com seus saberes tradicionais e suas matrizes culturais, arrastaram a sociedade moderna para crises atrás de crises, no meio ambiente e nas relações socioeconômicas, com um modelo social hegemônico, que produz desordens como a doença Covid-19, favorecedor de sua rápida disseminação, tornando-a uma pandemia. A Amazônia, com sua biodiversidade, possibilitou aos povos tradicionais que nela vivem integrarem-se e, assim, eles se enxergam nos processos complexos desse grande sistema. Os saberes locais e tradicionais produzidos nesta interação biodiversa possibilitaram modos de vida, onde a floresta e as economias são reflexos, mesmo que em microcosmos econômicos, da diversidade intrínseca da Amazônia. Em um período de reflexão sobre o que nos trouxe até aqui, como os saberes amazônicos podem nos ajudar a pensar o antigo e o novo, em meio à pandemia da Covid-19? É o que discutiremos nesta obra.
Relación del marketing omnicanal y las comunicaciones integradas en una empresa peruana
Authors: Santos Burgos Victoria Del Pilar , Mendoza Sánchez Juan Romelio
Published: November 2021

La presente investigación tuvo como objetivo determinar la relación del marketing omnicanal y las comunicaciones integradas en la empresa Footloose, en Cajamarca, 2020. La población estuvo conformada por 120 000 personas y la muestra de estudio, por 383 clientes. La técnica que se utilizó para la recolección de datos fue la encuesta y el instrumento utilizado fue el cuestionario para cada una de las variables, el cual estuvo diseñado a través de la escala de Likert. Para la variable marketing omnicanal se utilizó una escala de 5 niveles de respuesta conformada por 25 preguntas y en el caso de la variable comunicaciones integradas se utilizó una escala de 5 niveles de respuesta conformada por 18 preguntas. El tipo de estudio fue básico, con datos cualitativos, con un nivel descriptivo-correlacional y un diseño no experimental. Se concluye que existe una relación positiva moderada entre el marketing omnicanal y las comunicaciones integradas.
Participación ciudadana y organizaciones sociales
Authors: Díaz Pretel José Carlos
Published: November 2021

El artículo tiene por objetivo determinar el estado del arte de la participación ciudadana y organizaciones sociales. La metodología que se utilizó consistió básicamente en una revisión sistemática, analítica y crítica de los principales fundamentos teóricos del estado del arte. El documento posee seis secciones. La primera desarrolla la colisión de la democracia y la conceptualización de la participación ciudadana; la segunda, la contextualización de la participación ciudadana en el marco de una democracia participativa con corresponsabilidad; la tercera, las redes sociales como nuevos escenarios de participación ciudadana y agrupaciones sociales; la cuarta, la democracia retórica y su praxis como mecanismos de participación ciudadana; la quinta, la interacción creadora (cocreación) entre la administración pública y la ciudadanía para la autonomía; y, la sexta, la participación ciudadana y su trascendencia del modelo político. Finalmente, se presentan las conclusiones de la investigación.
KINERJA KARYAWAN DITINJAU DARI KOMPENSASI LANGSUNG DAN KOMPETENSI STUDI KASUS PADA PT. MANDIRI TUNAS FINANCE PALEMBANG
Authors: Darmawati Tri , Sherly Sherly , Sinarti Tri
Published: November 2021

This research aims to determine the effect of direct compensation and competence on employee performance at PT. Mandiri Tunas Finance Palembang. Distribution of questionnaires using google form with 56 respondents. The sampling method in this research uses a saturated sampling method. This research method uses an associative approach, which is looking for bonding patterns or patterns of influence between variables on one object, in order to recognize the influence between independent and dependent variables. The method of collecting information is a questionnaire. The variables studied were employee performance as the dependent variable, direct compensation and competence as the independent variable. Information that has been processed using the SPSS program produces a regression equation Y = 4,898+ 0.369X1 + 0, 503X2. Based on the results of the t test, it was found that tcount was 3.264 for direct compensation and 4.362 for competence so that direct compensation had a significant effect on employee performance and competence had a significant effect on employee performance. In addition, the f test results in 34,300 so that direct compensation and competence together have a significant effect on employee performance. 

Keywords: Direct compensation, competence, performance

Abstrak

Riset ini bertujuan mengetahui pengaruh kompensasi langsung dan kompetensi terhadap kinerja karyawan pada PT. Mandiri Tunas Finance Palembang. Penyebaran kuesioner memakai google form dengan 56 responden. Metode pengambilan sampel dalam riset ini memakai metode sampling jenuh. Metode riset ini memakai pendekatan assosiatif ialah, mencari pola ikatan atau pola pengaruh antar variabel pada satu objek, agar dapat mengenali pengaruh antar variabel bebas dan terikat. Metode pengumpulan informasi ialah, kuesioner. Variabel yang diteliti kinerja karyawan selaku variabel terikat, kompensasi langsung serta kompetensi selaku variabel bebas. Informasi yang sudah diolah dengan memakai program SPSS menghasilkan persamaan regresi Y= 4,898+ 0,369X1+ 0, 503X2. Berdasarkan hasil pada uji t diperoleh thitung 3,264 untuk kompensasi langsung dan 4,362 untuk kompetensi sehingga kompensasi langsung mempengaruhi signifikan terhadap kinerja karyawan serta kompetensi mempengaruhi signifikan terhadap kinerja karyawan. Selain itu pada uji f yang hasilnya 34,300 sehingga kompensasi langsung dan kompetensi secara bersama sama mempengaruhi signifikan terhadap kinerja karyawan.

Kata Kunci: Kompensasi langsung, kompetensi, kinerja
DEFISIT ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN/KOTA PROVINSI DI SUMATERA SELATAN
Authors: Ulum Muhammad Bahrul , Gisela Syaputri Ayu Geby
Published: November 2021

This study aims to see how far the influence of regional own income, capital expenditure, and GDP on the budget deficit of regional own income and local expenditure in 14 districts/cities in South Sumatra province with used panel data with the number of time series from 2010-2019 and analysis method used is panel data regression by using fixed-effect model (FEM). The results of this study are regional own income and local expenditure have a positive effect on the increase in the budget deficit and GDP has a negative effect on the budget deficit in the South Sumatra province, and the magnitude of the influence of variables regional own income, local expenditure, and GDP with the budget deficit has a coefficient of determination of 94.3 percent which means that the variation of these variables in determining the budget deficit is very strong.

Keywords: Budget Deficit, PAD, capital expenditure, GDP

Abstak

Penelitian ini bertujuan untuk melihat sejauh mana pengaruh pendapatan asli daerah, belanja modal dan PDRB terhadap Defisit Anggaran Pendapatan dan Belanja Daerah pada 14 kabupaten/kota di provinsi Sumatera Selatan dengan data yang digunakan adalah data panel dengan jumlah “time series” dari tahun 2010-2019 dan metode analisis yang digunakan adalah regresi data panel dengan menggunakan fixed effect model (FEM). Hasil dari penelitian ini adalah pendapatan asli daerah dan belanja modal memiliki pengaruh yang positif terhadap peningkatan defisit anggaran serta PDRB memiliki pengaruh yang negatif terhadap defisit anggaran di provinsi Sumatera Selatan, serta besaran pengaruh variabel pendapatan asli daerah, belanja modal dan PDRB terhadap defisit anggaran memiliki koefisien determinasi sebesar 94,3 persen yang berarti bahwa variasi variabel ini dalam menentukan defisit anggaran sangat kuat.

Kata kunci: Defisit Anggaran, PAD, Belanja Modal, PDRB
CREATIVE ACCOUNTING BEHAVIOUR : MENCERMINKAN KINERJA BAIK ATAU MENYESATKAN ?
Authors: Patmawati Patmawati
Published: November 2021

This study aims to test empirically about creative accounting which is proxied by the income smoothing variable. The population used in this study were all companies listed on the Indonesia Stock Exchange, while the sample of this study were property, real estate and construction companies totaling 48 companies using purposive sampling technique. The results of this study indicate that there is a significant negative effect on the variable return on equity, current ratio, dividend payout ratio. This shows that the smaller the value of the company's return on equity, current ratio, and dividend payout ratio, the more likely the company is to do income smoothing. The results of this study also indicate that there is a significant effect of the CFO variable on income smoothing. This means that the greater the CFO of the company, the more likely the company is to do income smoothing. The results of this study provide contributions and input for the report users in seeing which companies do creative accounting so that they can decide whether to invest or not.

Keywords: Creative accounting, income smoothing, profitabilitas, deviden payout ratio, return on equity

 

Abstrak

Penelitian ini bertujuan untuk menguji secara empiris tentang akuntansi kreatif (creative accounting) yang diproksikan oleh variabel perataan laba. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel penelitian ini adalah perusahaan properti, real estate dan konstruksi yang berjumlah 48 perusahaan menggunakan teknik purposive sampling. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh negatif signifikan variabel return on equity, current ratio, deviden payout ratio. Hal ini menunjukkan bahwa semakin kecil nilai return on equity, current ratio, dan dividen payout ratio perusahaan, maka semakin besar kemungkinan perusahaan melakukan perataan laba. Hasil penelitian ini juga menunjukkan bahwa terdapat pengaruh yang signifikan variabel Cash Flows From Operating Activities (CFO) terhadap income smoothing. Hal ini berarti semakin besar Cash Flows From Operating Activities (CFO) perusahaan maka semakin besar kemungkinan perusahaan melakukan perataan laba. Dapat disimpulkan bahwa tingginya nilai laba bukan berarti menunjukkan kinerja perusahaan dalam kondisi baik. Hal ini dikarenakan adanya indikasi perusahaan melakukan perataan laba untuk tujuan tertentu. Hasil penelitian ini memberikan kontribusi dan masukan bagi para pihak pengguna laporan dalam melihat perusahaan mana saja yang melakukan creative accounting sehingga dapat memutuskan untuk menanamkan investasinya atau tidak.

Kata kunci: Creative accounting, income smoothing, profitabilitas, deviden payout ratio, return on equity
Značenje Atlasa
svijeta Leksikografskoga zavoda Miroslav Krleža u hrvatskoj atlasnoj
kartografiji
Authors: Crljenko Ivana
Published: November 2021

Leksikografski zavod
Miroslav Krleža objavljuje geografske atlase opće namjene od 1960-ih.
Najzapaženiji je Atlas svijeta objavljen u sedam izdanja, pod vodstvom više
glavnih redaktora/urednika, koji su uglavnom zadržali početnu koncepciju
atlasa, ali su unijeli nove uredničke ideje i stilove. Jedini je potpuno domaći
atlas svijeta, komercijalno među najuspješnijim zavodskim izdanjima i jedan od
najraširenijih atlasnih priručnika u Hrvatskoj. Pretpostavlja se stoga da je
njegovo značenje u ukupnoj produkciji geografskih atlasa svijeta u Hrvatskoj
iznimno. Svrha rada jest pokazati je li ta pretpostavka opravdana. Napravljeno
je istraživanje u kojem se analizom nekih obilježja (ideja, posebnosti, struktura
atlasa i poglavlja, karte, pristupi, stil pisanja) zavodskoga i odabranih
prijevodnih atlasa svijeta u razdoblju od tiskanja prvoga (1961) do
posljednjega zavodskoga atlasa (2008) te njihovom usporedbom dolazi do ciljeva
istraživanja: a) raspoznavanje sličnosti i razlika (posebnosti) zavodskoga
atlasa u odnosu na atlase drugih nakladnika, b) ocjena utjecaja koje zavodski
atlas ima u širenju geografskih znanja, c) određivanje njegova značenja u
hrvatskoj atlasnoj kartografiji. Rezultati istraživanja upućuju na iznimno značenje
zavodskoga atlasa koje proizlazi iz njegovih posebnosti. Ističe se jer
prikazuje svijet iz domaće perspektive, odražava visoku stručnost u obradi
sadržaja primjenom načela obuhvatnosti i dosljednosti, sadržava pojačanu
tekstualnu sastavnicu, postavlja norme u pisanju geografskih imena iz stranih
jezika, predočuje vlastite karte i primjenjuje leksikografski stil pisanja.
Izazovi u prostornom obilježavanju i prikazu enciklopedijskoga znanja
Authors: Tolj Jasmina , Smolčić Ivan , Bago Petra
Published: November 2021

Enciklopedije se, kao pouzdani izvori znanja koje izrađuju stručnjaci
predmetnoga područja i leksikografi, među drugim karakteristikama, diče i
svojom pouzdanošću, točnošću i preciznošću. Prostorni prikaz enciklopedijskoga
znanja na određeni se način već odavno koristi na geografskim i tematskim
kartama, no digitalno doba donijelo je znatno proširene mogućnosti. Ipak, u
nedostatku osustavljenoga modela obilježavanja i prikaza (geotagiranja)
enciklopedijskoga znanja, rijetka djela u punoj mjeri rabe takav pristup.
Stvaranje takva modela donosi i neke izazove. Imena lokacija (gradova, ulica,
trgova i sl.) kroz vrijeme se mogu mijenjati, što je izazov u složenom
pretraživanju ili prikazu na karti. U takvim se slučajevima traže rješenja
svođenja na zajedničku oznaku, što je princip regularizacije (normalizacije)
teksta. Istraživanje je potaknuto nastojanjem za unapređenjem mrežnoga izdanja Hrvatske
tehničke enciklopedije Leksikografskoga zavoda Miroslav Krleža na Portalu
hrvatske tehničke baštine. Autori analiziraju dosadašnju enciklopedijsku praksu
bilježenja mjesnih imena koja su se kroz vrijeme mijenjala te razmatraju koji
oblici bilježenja najbolje odgovaraju specifičnim, praktičnim zahtjevima
digitalne enciklopedike. Takav bi način bilježenja i prikaza povećao
upotrebljivost enciklopedija, jer bi se uz nastavak prakse prikaza informacija
koje su precizne, korisnicima omogućilo olakšano pretraživanje i pregledavanje
te prikaz znanja na karti .