bluuebunny/crossref_metadata_2025 huggingface dataset:
Observation on the Therapeutic Effect and Complication Rate of Totally Laparoscopic Total Gastrectomy and Laparoscopic-Assisted Total Gastrectomy in the Treatment of Gastric Cancer
Authors: Sun Junjun
Published: January 2022

Objective: To investigate the effect and complication rate of totally laparoscopic and laparoscopic-assisted total gastrectomy in the treatment of gastric cancer. Methods: From March 2019 to July 2021, 60 patients with gastric cancer were selected as the subjects in this study; the patients in group A underwent laparoscopic-assisted total gastrectomy, whereas those in group B underwent totally laparoscopic total gastrectomy; the treatment effect and complication rate were compared between the two groups. Results: The postoperative recovery of group B was significantly better than that of group A, and the postoperative complications (10.00%) of group B were significantly lower than that of group A (33.33%) (P < 0.05). Conclusion: For patients with gastric cancer, totally laparoscopic total gastrectomy has better therapeutic effect and lower postoperative complications, which is worthy of popularization.
Burden of deaths from road traffic injuries in children aged 0–14 years in Turkey
Authors: Ozturk Ebru Arikan
Published: January 2022

Background: Childhood road traffic injuries (RTIs) are a major public health problem worldwide. Reliable and valid information on childhood RTIs is essential to reduce the number of deaths. Aims: To determine the burden of deaths from RTIs in children aged 0–14 years from 2006 to 2019 in Turkey. Methods: This descriptive study examined the change in road traffic fatalities in children according to age, gender, road user type, and place. The necessary data for this study were obtained from the Turkish Statistical Institute. We used Microsoft Excel to analyse data from 4614 children who died from RTIs in 2006–2019 in Turkey. Results: The fatality rate from RTIs per 100 000 children aged 0–14 years increased from 1.41 in 2006 to 2.13 in 2019. The fatality rate for boys aged 0–9 and 10–14 years was higher than that for girls of the same age. The fatality rate for girls aged 0–9 years was higher than that for girls aged 10–14 years. The fatality rate for boys aged 10–14 years was higher than that for boys aged 0–9 years. Among the children who died from RTIs, 6.65% were drivers, 41.31% pedestrians and 52.04% passengers. Children lost their lives mostly as pedestrians on urban roads and as passengers on rural roads. Conclusion: The death of children due to RTIs is a significant health burden in Turkey.
Formation of Risks’ Information in Corporate Accounting and Reporting
Authors: Sapozhnikova N. G.
Published: January 2022

The paper examines the impact of risk management practices on improving the competitiveness and financial stability of corporations. The purpose of the study is to develop recommendations for the formation in accounting and disclosure in the accounting (financial) statements of information about the risks inherent in the activities of corporations. The need for the above is noted by the document of the Ministry of Finance of Russia “Information No. PZ‑9/2012”. A critical analysis of the risks typologies presented in the studies of domestic and foreign researchers that had allowed to draw a conclusion about their quantitative increase in the number of risks of corporations including such as: stoppages and disruptions of production due to the death and damage of assets (equipment, transport, raw materials); overvoltage of technical and technological systems; problems inadequate use of raw materials; rising costs and other factors. The author introduces the concept of the risk of loss of a corporation’s equity capital caused by a decrease in the value of assets, which can be identified by impairment testing, which ensures the reliability of the assessment of the accounting objects and elements of accounting (financial) statements. Risk assessment based on the assumption that assets are shown in reliable value in the appropriate accounts and ledgers, is one of the elements of internal control of the corporation and allows users to make informed economic decisions. Impairment testing involves the identification of external and internal indicators characteristic of certain assets, the calculation of the amount of impairment, systematization and disclosure of information in accounting and reporting. Along with the recommended risks typology it is advisable for the Ministry of Finance of Russia to include in the list of risks to be disclosed in the accounting (financial) statements, the risks of loss of equity capital due to asset depreciation. It has been proven that the analysis and assessment involve identifying risk-forming factors, determining the level of risk and developing measures to reduce the risk. Therefore, it is expediently to systematize the risk information in corporate accounting and reporting standards, the use of which is recommended by the Federal Law “On Accounting”.
Methodology for Evaluating the Results of Intellectual Activity as an Intangible Asset for Accounting and Tax Accounting Purposes
Authors: Loseva O. V. , Abdikeev N. M.
Published: January 2022

The paper considers the issues of evaluating the results of intellectual activity (RIA), being elaborated in the course of innovative projects as an intangible asset (IA). In particular, the authors proposed a methodology developed in accordance with the provisions contained in state and departmental documents which can be used for accounting and tax accounting purposes: when placing identified and created the RIA on the balance sheet of a company in order to speed up these processes as well as increase the efficiency of procedures for commercialization of the RIAs owned by a company. Also, this research defines the types of rights to the protected RIA, the concept of their initial and market value, and commercial potential. The methodology can become a tool for stimulating performers to create market-promising results of research and development work.
Mikhail Ivanovich Bakanov — a Scientist, Creator, Leader
Authors: Editorial Article
Published: January 2022

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Problems of the definition of corporate reporting
Authors: Malinovskaya N. V.
Published: January 2022

In recent decades, there has been a general trend aimed at the development and introduction of new types of reporting into the management practice. These methods were based on a different conceptual framework than financial statements, changing the perception of corporate reporting and its target orientation. There has to be streamlined the conceptual and categorical apparatus which is necessary for building a corporate reporting system. The aim of the study is to identify and systematize approaches to the definition of corporate reporting in order to determine the role and place of various types of statements in the corporate reporting system. There were used bibliometric analysis, general scientific methods of cognition, such as analysis, synthesis, generalization, abstraction, and a systematic approach. There were established the dynamics of scientific publications based on the bibliometric analysis which had been posting on the eLibrary. Ru platform for the period 2000–2021 by the keyword “corporate reporting”. Approaches to the definition of the term “corporate reporting” are generalized and systematized, based on the target of corporate reporting, the composition of the components included in the corporate reporting system. There were identified factors influencing the transformation of the corporate reporting concept and considered its possible formats. The definition of corporate reporting was clarified based on the main essential characteristics of reporting. It is proposed to conduct further scientific research and discussions to develop a common approach to the definition of the term “corporate reporting”, as well as to the definitions of other types of reporting included in the corporate reporting system with the intention of development of its institution in Russia.
SALUKO TOK AKE: KOMPOSISI TARI PEREMPUAN SUKU ANAK DALAM ANTARA ADAT DAN EMANSIPASI PEREMPUAN
Authors: Sari Lucky Pesona , Rasmida Rasmida , Asril Asril
Published: January 2022

AbstrakArtikel ini bertujuan untuk membahas fenomena perempuan Suku Anak Dalam di Merangin, Jambi yang terikat dengan aturan adat mereka dalam komposisi tari Saluko Tok Ake. Saluko adalah aturan-aturan adat untuk para perempuan pada Suku Anak Dalam di Merangin, Jambi  yang telah ditetapkan dan diwariskan oleh nenek moyang mereka. Aturan–aturan untuk anak perempuan itu berupa larangan seperti: dilarang keluar rimba, dilarang mandi pakai sabun, dilarang belajar baca tulis, tidak boleh berbicara dengan lelaki kecuali pemangku adat dan keluarga mereka, dilarang memakai kosmetik, dilarang memakai kemben bagi perempuan remaja, perempuan dewasa memakai baju kecuali ketika temenggung berada di lokasi perkampungan hanya memakai kodek ( bawahan ). Mereka tetap bertahan dan sangat patuh terhadap aturan-aturan adat itu. Fenomena  ini  ditafsirkan dalam perspektif emansipasi wanita yang tampak bertolak belakang seperti mengorbankan hak-hak perempuan ke dalam bentuk karya komposisi tari yang memakai tipe murni, didukung dengan penggarapan gerak, simbol, ekspresi, musik dan artistik berlatar belakang SAD.Kata Kunci: Saluko Tok Ake, saluko, Suku Anak Dalam, emansipasi wanita,                           komposisi tari.AbstractThe cultural phenomenon of Suku Anak Dalam especially Saluko or the rules of women in the Suku Anak Dalam, where women in Suku Anak Dalam adhere to the rules that have been built from ancestors despite sacrificing Women's Human Rights (emancipation of women), they still survive and are very obedient against the existing rules, rules for women in the Suku Anak Dalam such as: girls are prohibited from going out to the jungle, are prohibited from bathing with soap, are forbidden to learn how to read and write, may not talk to men except customary holders and their families, prohibited from using cosmetics, for women adolescents wear kemben, adult women wear clothes except when the Tomonggong is at the location of the village, this will be interpreted into a dance composition work that uses a pure type, supported by the cultivation of movements, symbols, expressions, music and artistic in order to become a whole dance composition work set in the background behind the In Sukun Anak Dalam.Keywords: Saluko Tok Ake, saluko, Suku Anak Dalam, women's emancipation, dance composition.
DISAIN PENCIPTAAN FILM PAKASIAH BABIOLA
Authors: SAIBI MUHAMMAD RITZKY
Published: January 2022

Minang Creating the fictional film "Pakasiah Biola" departs from several parts of the film's elements, where the film, when viewed from a genre perspective, is divided into three parts, namely fiction films, documentary films, and experimental films. The choice of the fiction genre that the author makes here is because films with that genre have a very wide space in transforming ideas and space to realize the imaginative thoughts that the author gets when analyzing the script "Pakasiah Biola" either visually/cinematically or narratively. In the concept of the work of Pakasiah Biola that will be made, the artist creates a film based on Bazin's thinking, and there are 7 things that become elements of the realist film structure, which include: relatively simple stories, reallocation, real setting unprofessional actors, deep-focus, long-take and minimize editingKeywords: Pakasiah Violin; Fiction Movies; Fiction Genre.AbstrakMenciptakan film fiksi “Pakasiah Biola”, berangkat dari beberapa bagian unsur film, dimana film apabila ditinjau dari segi genre dibagi menjadi tiga bagian yaitu film fiksi, film dokumenter dan film experimental. Pilihan terhadap genre fiksi yang pengkarya lakukan disini karena dalam film dengan genre tersebut memiliki ruang yang sangat luas dalam mentransformasikan ide-ide dan ruang untuk merealisasikan pemikiran-pemikiran imajinatif yang pengkarya peroleh ketika menganalisa naskah “Pakasiah Biola” baik secara visual/cinematic ataupun secara naratif.Pada konsep garapan karya film Pakasiah Biola yang akan dibuat, pengkarya menciptakan film berdasarkan pemikiran Bazin terdapat 7 hal yang menjadi elemen struktur film realis, yang meliputi: relative simple strories, real location, real setting unprofessional actors, deep-fosus, longtake, dan minimize editingKata Kunci: Pakasiah Biola; Film Fiksi; Genre Fiksi.
DOG COCCIDIOSIS - PREVENTION AND TREATMENT
Authors:   Timirâzevskaâ selʹskohozâjstvennaâ akademiâ, Buzina O. V.
Published: January 2022

The factors influencing the incidence of coccidiosis in puppies, treatment regimens and the use of auxiliary drugs are considered. The most effective treatment regimen and preventive measures against coccidiosis in puppies of different breeds have been determined.
UTERINE STROKE PIOMETER IN A DOG ASSOCIATED WITH OVARIOREMINANT SYNDROME (CLINICAL CASE)
Authors:   Timirâzevskaâ selʹskohozâjstvennaâ akademiâ, Dyulger G. P.
Published: January 2022

Pyometra of the uterine stump associated with the ovarian remnant syndrome is quite rare found in veterinary practice of small domestic animals (dogs and cats) and therefore the description of its particular case in a dog is undoubtedly of some interest to practicing doctors.
Media studies in scientific and educational discourses: in search of a research object
Authors: Horbenko Halyna , Ivashchenko Viktoriia
Published: January 2022

In 2019, the Borys Hrinchenko Institute of Journalism of Kyiv University began work on a new research topic "Media Studies in Scientific and Educational Discourses" (2019-2024), the relevance of which is due to: 1) the need to form a new direction in Ukrainian scientific discourse - media studies , which is in the process of finding its research object, delineating the boundaries of the field, formulating theoretical positions, defining practical areas of application, approval of its own metalanguage and methodology; 2) the need to combine in the educational process the theory of media studies and media practice; 3) the general tendency to carry out interdisciplinary and intersectoral integrated research; 4) the lack of Ukrainian scientific discourse not only special works on the formation of media studies as one of the youngest branches of science, but also generalizing theoretical research on the typology of media studies disciplines, which in teaching practice for several years in a row typological media studies. Evidence of this is, for example, the following list of disciplines at the Institute of Journalism: "Media Culture", "Media Education", "Media Policy", "Media Law", "Media Psychology", "Media Psychology", "Media Management and Media Marketing", "Media Economics", "Media Economics", "," Media Policy and Information Security "," Media Law and Protection of Intellectual Property "," Media Planning and Media Forecasting "," Mediarelationships "and others. (information as of December 2019).
TANTANGAN KEEKONOMIAN KONTRAK BAGI HASIL GROSS SPLIT DAN COST RECOVERY. STUDI KASUS LAPANGAN GAS OFFSHORE DI SUMATERA BAGIAN UTARA
Authors: Jumiati Wiwiek , Sismartono Danang
Published: January 2022

Pengusahaan minyak dan gas (migas) di Indonesia menggunakan Production Sharing Contract (PSC) dengan skema Cost Recovery sejak tahun 1966 sampai akhir Desember 2016 diberlakukan berdasarkan Peraturan Pemerintah Nomor 79 tahun 2010 yang bertujuan agar sumber daya migas kepemilikannya tetap dikuasai oleh negara. Pada tanggal 16 januari 2017 Kementrian ESDM melalui Peraturan Pemerintah Nomor 27 Tahun 2017 melakukan perubahan P S C d a r i Cost Recovery menjadi Gross Split untuk mengefisienkan anggaran belanja Kontraktor. Pada skema cost recovery bagi hasil minyak antara Pemerintah dan Kontraktor adalah 85%:15% sedangkan untuk gas adalah 70%:30%. Khusus untuk Pertamina sebagai Perusahaan Migas Nasional, diberikan bagi hasil minyak dan gas dengan perbandingan 60%:40%. Bagi hasil tersebut merupakan bagi hasil bersih setelah dikurangi biaya-biaya yang dikeluarkan oleh Kontraktor. Pada skema Gross Split bagi hasil antara Pemerintah dan Kontraktor adalah 57%:43% (base split) untuk produksi minyak. Untuk produksi gas adalah 52%:48% dengan Pemerintah tidak menanggung biaya-biaya yang diperlukan untuk produksi migas. Penelitian dilaksanakan dengan tujuan untuk mengevaluasi keekonomian, kelebihan dan kekurangan kedua jenis PSC tersebut dengan mengambil contoh kasus pada Lapangan Gas offshore. Hasil penelitian diharapkan dapat memberikan gambaran mengenai tantangan penerapan skema Gross Split dan Cost Recovery bagi pelaku industry hulu migas. Kegiatan penelitian mencakup telaah pustaka, analisis pendahuluan, pengambilan data KKKS, pemodelan tekno-ekonomi skema Gross split dan Cost recovery serta analisis hasil perhitungan yang diperoleh. Hasil penelitian menunjukan bahwa indikator keekonomian hulu pada skema Gross Split menunjukan hasil yang kurang aktraktif jika dibandingkan dengan skema Cost Recovery pada pengembangan Lapangan Frontier namun nilai tersebut sensitive perubahannya terhadap peningkatan produksi dan efisiensi biaya yang dapat dilakukan Kontraktor. Peningkatan daya tarik bagi investor hulu migas khususnya pada pengembangan Lapangan Frontier dengan skema Gross Split masih lebih menarik dengan pemberian insentif jika terjadi risiko dry hole atau pemberian data eksplorasi yang lebih banyak yang dilakukan peneliti.
SOLUSI ANALITIK TYPE CURVES DAN UJI SENSITIVITAS MODEL RESERVOIR KOMPOSIT DENGAN BATAS LUAR RESERVOIR TERTUTUP UNTUK KASUS LAJU PRODUKSI SUMUR KONSTAN
Authors: Jumiati Wiwiek , Permadi Asep Kurnia
Published: January 2022

Type curve penurunan tekanan alir dasar lubang sumur sebagai fungsi waktu untuk mengkaji efek penurunan produksi reservoir, merupakan salah satu metode analisis kinerja reservoir yang sudah luas dikenal dan digunakan dengan praktis untuk berbagai kondisi di lapangan. Penelitian ini mengangkat aspek laju produksi konstan pada sumur dan tekanan batas terluar bounded no flow atau tertutup dari reservoir terbatas yang akan dilihat pengaruhnya terhadap laju penurunan tekanan. Kenyataan menunjukan bahwa laju produksi konstan di sumur dianggap lebih praktis dilakukan di lapangan. Ide awal ini berasal dari Turkidan Demski yang berhasil membuat type curve untuk model reservoir komposit pada kasus tekanan konstan di sumur. Type curves dibuat dari hasil penurunan secara analitis dari persamaan difusivitas untuk aliran fluida satu fasa untuk model reservoir komposit. Pada penelitian ini akan diperlihatkan bagaimana aplikasi dari type curve yang mewakili suatu model reservoir komposit dengan dua region dengan pengaruh parameter mobility ratio, storativity ratio, skin pada lubang sumur dan jari-jari discontinuity. Type Curves yang dihasilkan pada studi ini dapat digunakan untuk interpretasi log log type curve matching reservoir komposit dengan batas luar terbatas.
STRATEGI PENGEMBANGAN SHALE GAS DI FORMASI LAHAT
Authors: Shabuur M. Mufarrid Ash , Widi P Eko
Published: January 2022

Kebutuhan minyak dan gas bumi dari sumber energi fosil di Indonesia semakin meningkat sedangkan cadangan migas yang dihasilkan dari reservoir konvensional semakin berkurang. Untuk mengantisipasi kekurangan kebutuhan akan gas, diperlukan tinjauan sumber daya non konvensional, salah satunya adalah shale gas. Shale gas merupakan salah satu energi alternatif yang memiliki potensi besar di Indonesia. Berdasarkan kajian pemerintah, potensi shale gas di Indonesia sekitar 574 TCF yang tersebar di tujuh cekungan. Makalah ini akan membahas estimasi cadangan pada Formasi Lahat Sumatera Selatan dengan Lingkungan Pengendapan Lacustrine, berdasarkan penelitian data reservoir di daerah konvensional yang telah ada di cekungan Sumatera Selatan. Formasi ini akan dikembangkan sebagai batuan induk dan reservoir sekaligus. Data GnG digunakan untuk mengetahui potensi dan sweetspot pada formasi tersebut. Estimasi Gas In Place ditentukan dengan metode Lewis dan Jarvie untuk adsorbsi kandungan gas, yang mempunyai total luas sweetspot 4378.9 hektar, pada kedalaman 2125mMd - 2175mMd, dengan ketebalan reservoir 50 m atau 164 ft, dan diperoleh Gas in Place sebesar 146,8 Bcf. Berdasrakan parameter petrofisika dan desain sumur (hydraulic fracturing dan pemboran sumur horizontal), profil produksi sumuran dapat diprediksi dengan bantuan software simulasi IHS Fekete Evolution, yang juga dapat digunakan saat skenario penambahan sumur produksi. Penulis merancang skin value pada -3, dengan membuat panjang efektif sumur horizontal 3000- 10000 ft dan variasi stages rekahan dengan jarak antar stages adalah 500 ft, dan fracture half length 200-300 ft. Kemudian dari nilai cadangan tersebut dilakukan peramalan selama 24 tahun dengan membuat rate plateu lapangan diatas 10 MMScfd, dengan minimum plateu selama 14 tahun, dan diperoleh recovery factor terbesar dari beberapa skenario adalah 71.058%.
PENGARUH BIODIESEL BERBASIS MINYAK KELAPA SAWIT TERHADAP COLD-FLOW PROPERTIES MINYAK SOLAR 48 DAN MINYAK SOLAR 51
Authors: Faturrahman Nur Allif , Wibowo Cahyo S. , Anggarani Riesta , Anugrah Risvita B. , Ginanjar Kemal , Akmal Gian , Zaelani Rizal , Abdurrojak Majid , Hidayat Wahyu N. , Katili Marsha , Devitasari Rossy D. , Bahtiar Saepul , Mulyadi Hadi , Bethari Sylvia Ayu , Aisyah Lies , Maymuchar Maymuchar
Published: January 2022

Cold-flow properties merupakan parameter kunci dalam menganalisis ketahanan bahan bakar pada temperatur rendah. Penelitian ini menyajikan analisis cold-flow properties, meliputi titik kabut dan cold filter plugging point (CFPP) dari bahan bakar campuran minyak solar-biodiesel. Analisis varians (ANOVA) dilakukan untuk mendapatkan signifikansi dari pengaruh rasio pencampuran minyak solar-biodiesel terhadap titik kabut dan CFPP bahan bakar. Hasil penelitian menunjukkan rasio pencampuran minyak solar-biodiesel berpengaruh signifikan terhadap titik kabut dan CFPP bahan bakar. Keragaman titik kabut dan CFPP dari basis Minyak Solar 48 dan Minyak Solar 51 dipengaruhi oleh rasio pencampuran biodeisel dengan nilai 96,7%. Hasil eksperimen menunjukkan cold-flow properties bahan bakar campuran minyak solar-biodiesel dapat diprediksi dengan menghubungkan temperatur awal titik kabut atau CFPP minyak solar murni, dengan rasio pencampuran melalui persamaan model matematika.
Perbandingan Uji Densitas Menggunakan Metode ASTM D1298 dengan ASTM D4052 pada Biodiesel Berbasis Kelapa Sawit
Authors: Abdurrojaq Nurmajid , Devitasari Rossy D. , Aisyah Lies , Faturrahman Nur A. , Bahtiar Saepul , Sujarwati Widi , Wibowo Cahyo S. , Anggarani Riesta , Maymuchar Maymuchar
Published: January 2022

Parameter densitas merupakan salah satu karakteristik yang penting, baik dari aspek perhitungan kandungan energi maupun faktor konversi satuan dalam jual-beli. Secara eksperimen laboratorium, terdapat dua metode acuan untuk mengukur densitas bahan bakar, yaitu ASTM D1298 dan ASTM D4052. Penelitian ini menyajikan perbandingan hasil pengukuran densitas antara metode manual, ASTM D1298, maupun metode otomatisasi pada ASTM D4052, menggunakan sampel biodiesel berbasis kelapa sawit. Hasil pengukuran densitas biodiesel pada berbagai temperatur, termasuk pengukuran pada temperatur acuan spesifikasi biodiesel di Indonesia, yaitu 40oC, dan temperatur densitas standar internasional, yaitu 15oC. Hasil penelitian menunjukkan, suhu observasi mempengaruhi nilai densitas dari biodiesel. Semakin rendah suhu pengujian maka semakin besar nilai densitas yang dihasilkan, yang teramati pada 2 metode pengujian ini. Pengukuran densitas dengan metode ASTM D1298 memiliki kekurangan untuk suhu observasi yang lebih rendah dari 18°C karena memanfaatkan kondisi visual oleh penglihatan. Dengan metode tersebut pengujian suhu dibawah 18°C untuk mengukur densitas biodiesel berbasis kelapa sawit mengalami bias pembacaan skala hidrometer akibat kondisi pengujian yang mendekati titik kabut biodiesel.
Thru Tubing Fracturing Experience in Tight Sand Reservoir, Offshore North West Java.
Authors: Pradipta Adrianus , Wirawan Alvin Derry , Mulia Janico Saverson , Prima Muhammad Iqbal
Published: January 2022

Lately, hydraulic Fracturing become common stimulation to improve economic by increase production and adding reserve through unconventional play from tight sand reservoir. The fracturing treatment creates highly conductive pathway to enhance production and well drainage which lead to add reserves. Mostly, Hydraulic Fracturing treatment had been performing in new development wells of infill wells. After successful resulted hydraulic fracturing campaign in new infill wells, there was a trial to perform hydraulic fracturing in existing well thru existing tubing completion. First well which was selected as first to perform remedial frac, thru tubing hydraulic fracturing is consider as a cheaper way to perform rigless hydraulic fracturing compare to hydraulic fracturing with rig. The main challenges during operational come from limitation of existing completion, several adjustment in design and operational should be perform to optimization during fracturing job. This paper presents the experience including fracturing limitation and fracturing design during performing first thru tubing hydraulic fracturing in tight sand reservoir in Offshore North West Java.
Çevresel Tutum ile Çevresel Sorumluluk İlişkisinin İncelenmesi: Yasal ve Ekonomik Sorumluluğun Aracılık Rolü
Authors: DEĞİRMENCİ Bekir
Published: January 2022

Günümüz küresel dünyasında çevresel sürdürülebilirliğin sağlanmasında toplumu oluşturan bireylere önemli görevler düşmektedir. Bu çalışmanın temel amacı bireylerin çevresel sorumlu davranışlarının öncülleri olduğu tahmin edilen çevresel tutum, yasal ve ekonomik sorumluluğunun etkilerini ortaya çıkarmayı amaçlamaktadır. Bu amaç doğrultusunda yapılan literatür incelemesi sonucunda çalışma modeli geliştirilmiş ve bu modele ilişkin 9 hipotez oluşturulmuştur. Çalışmanın evreni toplumu oluşturan bireyler ve çalışanlardan oluşmaktadır. Bu doğrultuda 334 kişiden veri toplanmıştır. Çalışma nicel yönteme dayanmaktadır. Çalışma kapsamında kullanılan ölçeğin yapı geçerliliğine yönelik keşfedici, doğrulayıcı ve güvenilirlik analizleri yapılmıştır. Hipotezlerin analiz edilmesine yönelik basit ve aracı regresyon analizleri yapılmıştır. Yapılan analizler sonucunda 5 hipotez desteklenmiştir. Çevresel tutum ile çevresel sorumluluk arasında anlamlı ve olumlu ilişkinin olduğu bulgulanmıştır. Gelecekte yapılması planlanan çalışmaların farklı sektörlerde yapılması önerilmektedir. Ayrıca çalışma kapsamında literatüre ve modele uygun olarak geliştirilen hipotezlerin farklı çalışmalarda uygulanması literatüre zenginlik katması açısından oldukça önemlidir. Kesitsel olarak yapılan bu çalışmaya karşılık gelecekte yapılması planlanan araştırmaların boylamsa olarak yapılması daha güvenilir bulgular elde edilmesi açısından gereklidir.
Türkiye ve Balkan Ülkeleri Hisse Senedi Piyasalarında Uzun Hafıza
Authors: GÜNEŞ Hidayet
Published: January 2022

Bu çalışma, Türkiye ile Balkan ülkeleri olan Bulgaristan, Yunanistan, Sırbistan, Romanya, Bosna Hersek ve Hırvatistan hisse senedi piyasa endekslerinin, getiri ve volatilitesinde uzun hafıza varlığını araştırmaktadır. 14 Ekim 2013 ile 24 Temmuz 2020 tarihleri arasındaki günlük kapanış değerleri üzerinde, getiri için ARFIMA ve volatilite için FIAPARCH modelleri kullanılarak çalışma gerçekleştirilmiştir. Sonuçlara göre, getiride Bulgaristan borsa endeksinde uzun hafızanın olduğu, volatilitede ise Türkiye, Yunanistan, Sırbistan ve Romanya borsa endekslerinin uzun hafıza özelliği sergilediği ortaya çıkarılmıştır. Bu sonuçlar, belirtilen ülke endeksleri için zayıf formda etkin piyasa olmadıklarını göstermektedir. Asimetri parametresi olan γ Türkiye, Yunanistan ve Romanya hisse senedi endekslerinde anlamlı ve pozitif değerde tespit edilmiştir. Bu sonuç, belirtilen ülke endeksleri için asimetri özelliğinin olduğunu ve negatif bilgi şoklarının volatilite üzerindeki etkisinin pozitif bilgi şoklarına göre daha baskın olduğunu ifade etmektedir.
Dünya Petrol, Kömür ve Doğal Gaz Fiyatları ile BİST Elektrik Endeksi Arasındaki Nedensellik İlişkisi ve Oynaklık Yayılımı
Authors: GÜMÜŞ Tuncay , KURT CİHANGİR Çiğdem
Published: January 2022

Bu çalışmanın amacı, dünya petrol, kömür ve doğal gaz fiyatlarındaki değişikliklerin düzeltilmemiş ve piyasa faiz oranına göre düzeltilmiş BIST elektrik endeksinin getirisine etkisinin 17 Mayıs 2010 – 29 Mayıs 2020 dönemi için araştırılmasıdır. Değişkenler arasındaki nedensellik ilişkisi Granger Nedensellik testi ile, oynaklık yayılımı ise GARCH (1,1) ADC ve BEKK yöntemleri ile incelenmiştir. Analiz bulgularına göre, BIST 100 endeksi getirisi ile dünya petrol ve kömür fiyatlarındaki değişikliklerin düzeltilmiş BIST elektrik endeksi getirisi üzerinde güçlü bir oynaklık yayılma etkisi vardır. Buna karşın, dünya doğal gaz fiyatlarındaki değişikliklerin BIST elektrik endeksi getirisi üzerinde gerek nedensellik gerekse oynaklık yayılımı açısından bir etki tespit edilmemiştir.
TFRS 9 Kapsamında Faiz Oranı Swap Sözleşmelerinin Muhasebeleştirilmesi, Değerlemesi ve Raporlaması
Authors: PAKSOY Ömer Burak
Published: January 2022

1980’lerin başından günümüze kadar birçok işletme ve finansal kuruluş, faiz oranlarındaki dalgalanmalardan kaynaklı riskten korunmak amacıyla faiz oranı swap sözleşmelerini yaygın şekilde kullanmaya başlamışlardır. Finansal türev ürünlerin kullanımının giderek yaygınlaşması, bu ürünlerin finansal tablolarda nasıl gösterileceği ve nasıl muhasebeleştirileceği ile ilgili konuları da beraberinde getirmiştir. Bu kapsamda, Türkiye Muhasebe Standartları (TMS) 39 ve Türkiye Finansal Raporlama Standartları (TFRS) 9: Finansal Araçlar standartları yayınlanmıştır. Daha sonra, 1 Ocak 2018 itibariyle TMS 39 standardı yürürlükten kaldırılarak yerini TFRS 9 standardı almıştır. Bu çalışmanın amacı, TFRS 9 kapsamında faiz oranı swap sözleşmelerinin muhasebeleştirilmesi, değerlemesi ve raporlaması ile ilgili esasların bir örnek uygulama üzerinde gösterilmesidir. Bu amaç doğrultusunda çalışmada, bir işletmenin nakit akışı riskinden korunma amaçlı faiz oranı swap işlemine ilişkin örnek bir uygulamaya yer verilmiştir. Faiz oranı swap işleminin muhasebeleştirilmesi, değerlemesi, raporlaması ve bu işlemin işletmenin finansal durum tablosuna ve gelir tablosuna etkileri gösterilmiştir.
YÖK Dersleri Platformundaki Muhasebe Kitaplarının Bibliyometrik Analizle İncelenmesi
Authors: ÇAVUŞOĞLU Kürşad
Published: January 2022

Uzaktan eğitimin önemi COVID-19 pandemisinden sonra artmıştır. Türkiye’de YÖK dersleri platformu, yükseköğretim düzeyinde uzaktan eğitim ders içerikleri sunan bir platformdur. Bu çalışmanın amacı YÖK dersleri platformundaki 41 muhasebe kitabının sayfa sayısı, unvan, kaynak dili, kaynak türü, kaynak yılı gibi birtakım özellikler açısından bibliyometrik analizle incelenmesidir. Editörlerin ağırlıklı kısmının ‘Profesör Doktor’ unvanlı olduğu, tüm muhasebe kategorilerinde ‘Profesör Doktor’ unvanlı bölüm yazarı sayısının diğer unvanlardan daha fazla olduğu, muhasebe bilgi sistemi/teknolojisi kategorisi hariç diğer tüm kategorilerde Türkçe kaynakların ağırlığının yabancı dildeki kaynaklara göre daha fazla olduğu görülmüştür. Tüm muhasebe kitaplarında yararlanılan kaynakların tamamı en çok başvurulandan en az başvurulana doğru sıralandığında, birinci sırada kitap, ikinci sırada dergi, üçüncü sırada internet, dördüncü sırada mevzuat, beşinci sırada tez, altıncı sırada diğer kaynaklar ve son sırada bildirinin yer aldığı belirlenmiştir.
WAYS TO INCREASE THE VOLUME AND INCREASE THE EFFICIENCY OF LIVESTOCK PRODUCTION IN RUSSIA
Authors:   GAOU VO MGPU, Magomedov M.D. , Alekseycheva E.Yu. ,   GAOU IN MGPU, Karabanova O.V. ,   GAOU VO MGPU, Kulomzina E.Yu. ,   Moscow State Pedagogical University
Published: January 2022

The article shows the importance of animal products for the human body. The state of production of meat and meat products, milk and dairy products, as well as eggs and egg products in the Russian Federation (RF) is considered. Their shortage in the country has been revealed. Attention is paid to the great importance of increasing the volume of production of these types of livestock products in the country to meet domestic needs and increase their exports. Low efficiency is shown when feeding animals with pure grain. The necessity of feeding animals only with compound feeds and other types of feed is justified. It is recommended to cooperate with feed and small and mediumsized livestock enterprises on a mutually beneficial basis.
ORGANIZED CHAOS AS CONCEPTION OF DEVELOPMENT OF ENTERPRISE
Authors:   Astrakhan State University, Berezhnov G.V.
Published: January 2022

The problem of positive interpretation of chaos as generation highly of harmonious order is investigated in the article. Methodology of development on the basis of the organized chaos presents a process that includes a few stages (realization, selections and maintenances) with the purpose of decline of vagueness and ambiguousness (organizations) due to giving of sense external surroundings (rationalizations), thus a vagueness is never removed fully, and a process of organization is continuous process of organization of vagueness. By the basic argument of new economy: to no harmony, all in permanent motion, that quite possible to interpret in a spirit priority of biological principle above mechanical, as harmony of chaos. Any equilibrium is harmony of more subzero order, and chaos, is a harmonic order of higher level going out outside human perception and understanding. Accordingly, harmony of chaos is harmony of complication, and harmony of equilibrium is harmony of simplicity. Consequently, harmony of chaos means a developing equilibrium, but not set. Chaos is an experimental environment for the receipt of necessary strategy of adaptation and stability. An offer conception allows to assert us about creation the theories of organizational knowledge and creative (creating, creative) self-development for the achievement of steady competitive edges on the basis of combination of stability and changes.
THE USE OF AN ECONOMETRIC MODEL TO ESTIMATE THE VOLUME OF IMPORT OF CHEMICAL PRODUCTS IN THE RUSSIAN FEDERATION
Authors:   Financial  University  under  the  Government  of  the  Russian  Federation, Tkachenko Ya.A.
Published: January 2022

The article considers the main indicators of the status of import of chemical products in the Russian Federation in the context of major exporters, the volume of supply and development prospects for the period from 2013 to 2020. The study also built an econometric model, which explains with a high degree of accuracy, the volume of imports of chemical products in the Russian Federation, depending on the main macroeconomic indicators of the development of the national economy.
DIGITAL ECOSYSTEM OF THE CITY AS A DRIVER FOR SUSTAINABLE DEVELOPMENT
Authors:   FSBEI HE «Russian State University for the Humanities», Golova A.G. , Kurbatova E.V. ,   FSBEI HE «Russian State University for the Humanities»
Published: January 2022

The article considers the experience of digital transformation of the urban services sector in conditions of economic stagnation using the example of digital services of the Moscow Government. The specificity of the considered digital services, their interconnections and interdependencies from the point of view of the principles of the ecosystem is investigated. The penetration of digital services among citizens and the level of satisfaction of the population with the proposed solutions are analyzed. A human-centered approach to digitalization is considered and the main barriers to further development are identified.
INSTITUTIONAL DESIGN DIFFERENTIAL SYSTEMS OF THE REGION
Authors:   Ufa Federal Research Center of the Russian Academy of Sciences, Khuzhakhmetova G.N. , Chuvashaeva E.R. ,   Ufa Federal Research Center of the Russian Academy of Sciences
Published: January 2022

The article is devoted to the consideration of the institutional design of different-level systems of the region on the example of the Republic of Bashkortostan. It has been established that at the current stage of institutional development in the region, such mechanisms and tools as project management, project financing and a project financing factory are used. Changes have been noted in the unified municipal space of the country, territories with a special status appear: federal territories, cities of federal significance, special economic zones, territories of special socio-economic development, road sections for federal and transcontinental highways. The necessity of solving the problems of institutional voids in rural areas is substantiated.
Evaluation of The Website ‘Aisyiyah Surakarta of University Performance Based on Search Engine Optimization Using Automated Software Testing Gtmetrix
Authors: Dawis Aisyah Mutia , Setiawan Ismail
Published: January 2022

Each college would have definitely have a website, because in the world of Education, the website is very important in addition to as one of the supporting facilities for the needs of the information, the website also as a media promotion for each college. Therefore the performance of the website on higher education should be the most important thing due to one important role of a website in the support activities in a higher education. ’Aisyiyah Surakarta of University is one of the new university after previously named Stikes Aisyiyah Surakarta, therefore, the evaluation of the quality of the website conducted to determine the quality of the website using GTMetrix. The purpose of this study is to determine the performance of the website ‘Aisyiyah Surakarta of University as well as provide recommendations for improvement for the management of the website. Based on the test results obtained by the website located at grade E.This The results of testing the research evaluation of the performance of the website ‘Aisyiyah Surakarta of University can be concluded that the Performance Score with Page Speed in level E (56%) and Yslow at the level of E (53%).
كلمة العدد ( العربي)
Authors: الخطيب عبد الله
Published: January 2022

يسر هيئة تحرير المجلة أن تقدم لقرائها الكرام في بداية هذا العام العدد الأول من المجلد الأربعين. وإن المجلة تسعى جاهدة لتقديم الأبحاث الجادة والجديدة والعلم النافع والمنهج الوسطي في كل الموضوعات التي تنشر فيها. ويحتوي هذا العدد على أبحاث علمية مهمة متنوعة لمجموعة من العلماء والباحثين من دول عديدة؛ هي قطر والسعودية والأردن وفلسطين والكويت وماليزيا، ويحتوي أيضًا مراجعة لكتابين، وقد جاءت حسب العناوين الآتية: -1 منهج القاعدة النورانية في التعليم القرآني بدولة قطر - دراسة تقويمية مقارنة. -2 التقييد والتخصيص في الحديث والفرق بينهما وبين زيادة الثقة والنسخ. -3 المقاصدُ النفسيةُ في الأحكامِ الشرعيةِ - جبرُ الخواطرِ أنموذجًا. -4 الدعاوى الكيدية بين الزوجين وتطبيقاتها في محاكم الأسرة في دولة قطر - النفقة والحضانة أنموذجًا. -5 الاشتراك في القتل العمد - دراسة مقارنة بين الفقه الإسلامي وقانون الجزاء الكويتي. -6 مسلك مراعاة الفطرة وأثره في تحقيق مقصد احترام التشريع. -7 ميثاق الأمم المتحدة وأثره في حكم جهاد الطلب - دراسة فقهية مقارنة. -8 تسويرُ السُّورةِ القرآنيةِ.. إعجازٌ متجدِّدٌ - دراسةٌ تطبيقيةٌ على سورةِ النساءِ. -9 النهج الديني في ماليزيا لتكملة التعامل مع القضايا الجنسية للمراهقين المصابين بالتوحد. ومراجعة كتابي: المرأة في الإسلام في ضوء القرآن والسنة، وبلاغة الإعجاز وحدود التأويل. نتمنى لقرائنا الكرام الاستمتاع بالاطلاع على هذا العدد، ومراسلتنا إن كانت هناك ملحوظات أو مقترحات يرغبون في إفادتنا بها. وآخر دعوانا أن الحمد لله رب العالمين ،،،
منهج القاعدة النورانية في التعليم القرآني بدولة قطر - دراسة تقويمية مقارنة
Authors: مطاريد رمضان محمد علي مبروك , العُلَبِي عدنان عبد الرزَّاق الحموي
Published: January 2022

أهداف البحث: يهدف البحث إلى التعريف بالقاعدة النورانية، وبيان دورها في تَعَلُّم مبادئ القراءة والكتابة العربية الصحيحة، بغية تمكين المتعلم من اكتساب المهارات اللغوية المستهدفة؛ كالسماع، والقراءة، والكتابة. منهج الدراسة: اعتُمِد المنهج التاريخي، والوصفي التحليلي، والمنهج المقارن، والنقدي التقويمي، في تَتَبُّع منهجية التعليم القرآني في دولة قطر، وتحليل آثارها. النتائج: العمل على تطوير المنهج التعليمي – المبني على القاعدة النورانية- في مراكز التحفيظ بدولة قطر، بما يتناسب ومتطلبات الواقع المعيش بوسائله المتنوعة؛ لمواجهة العولمة الثقافية العابرة للحدود؛ حفاظًا على الهُوية الإسلامية. أصالة البحث: قدَّم البحث دراسة جادَّة في منهجية التعليم القرآني المعاصر من خلال نقد علمي موضوعي للقاعدة النورانية، مساهمة في تحسين وتطوير مناهج مراكز التحفيظ.
الدعاوى الكيدية بين الزوجين وتطبيقاتها في محاكم الأسرة في دولة قطر - النفقة والحضانة أنموذجًا
Authors: أبو يحيى علي عبد الله , العاوي عبد الله سالم
Published: January 2022

أهداف البحث: يهدف البحث إلى استنباط بعض التطبيقات المتصورة للدعاوى الكيدية في القضايا الأسرية بين الزوجين، المرفوعة إلى محكمة الأسرة في دولة قطر، مثل النفقة والحضانة، من خلال رصد قرائن الكيدية فيها، وذلك بعد إلقاء الضوء على مفهوم الدعاوى الكيدية وحكمها في الفقه والقانون. منهج الدراسة: تقوم الدراسة على المنهج الوصفي للتعرف على مفردات البحث، وهي: الدعاوى، والكيدية، والدعاوى الكيدية بصفتها اصطلاحًا مركبًا، ثم المنهج التطبيقي للتطبيق على بعض القضايا الأسرية في محاكم الأسرة في دولة قطر. نتائج البحث: خلصت الدراسة إلى حكم تحريم الدعاوى الكيدية في الشريعة الإسلامية وتجريمها في القانون القطري، بالرغم من عدم إثارة محاكم الأسرة في دولة قطر لمسألة الكيدية في الدعاوى المرفوعة إليها، وذلك لعدم الاختصاص الموضوعي، ورصدت الدراسة بعض القرائن التي تشير إلى قصد الكيد في الدعاوى المرفوعة إلى محاكم الأسرة. أصالة البحث: أبرزت الدراسة خطورة الدعاوى الكيدية لالتباسها بالدعاوى القضائية المحقة، وذلك للخفاء الطبيعي الذي يرتكز عليه عنصر الكيد فيها، وتأمل الدراسة أن يطوّر المشرع القطري من الوسائل القانونية؛ ما يجعل الدعاوى الكيدية من مخالفات النظام العام التي تحكم فيها محكمة الأسرة من تلقاء نفسها.
ميثاق الأمم المتحدة وأثره في حكم جهاد الطلب - دراسة فقهية مقارنة
Authors: الصالح علي سليمان
Published: January 2022

أهداف البحث: يهدف البحث إلى بيان مناط مشروعية جهاد الطلب، وكيفية إقامته، في ظلِّ الالتزام بالمعاهدات الدولية المعاصرة، بعد نشوء منظمة الأمم المتحدة وما نتج عنها من معاهدات شكَّلت ميثاق الأمم المتحدة، الذي تنصُّ مبادئه على تجريم الحرب وتعزيز السلم، وبيان مشروعية تلك المعاهدات وعدم معارضتها لمشروعية جهاد الطلب. منهج الدراسة: المنهج التحليلي في نقد وتفسير أحكام الجهاد والمعاهدات لاستخلاص كيفية تطبيقها في ظلِّ ميثاق الأمم المتحدة، والمقارنة بين أحكام الشريعة الإسلامية وما قرَّره ميثاق الأمم المتحدة بعد أن استقرأتُها. النتائج: توصل البحث إلى أن مناط مشروعية جهاد الطلب يتحقَّق بوقوع الاعتداء على الدولة المسلمة، أو بوقوع الصدِّ عن الإسلام ودعوته فقط، وبناءً على ذلك تباح المعاهدات الدولية الدائمة، ولا تتعارض مع وجوب الجهاد. وأن الالتزام بميثاق الأمم المتحدة الذي يجرِّم الحرب الهجومية بدون مسوِّغ لا يتنافى مع فرضية جهاد الطلب. أصالة البحث: تظهر في إبرازه مناط مشروعية جهاد الطلب، وكيفية إقامته، في ظل الالتزام بمقررات ميثاق الأمم المتحدة، بدراسة فقهية تستعرض الأدلة وتناقشها، مع بيان أثر ذلك في حكم المعاهدات الدولية المعاصرة.
Structural and Thematic Coherence in Qur’ānic Sūrahs (Taswīr): A New Domain in Qur’ānic inimitability (Sūrat Al-Nisā’ as a model)
Authors: Almajeedy Abdulsalam Moqbel
Published: January 2022

Objectives: This study seeks to provide evidence for new aspects of the Qur’ānic eternal challenge, so as to offer humanity new insights unto the contemplation (tadabbur) of the structure and the meaning of the Qur’ān through introducing the concept of structural coherence (taswīr) of the Qur’ān; which is a pioneering and promising research area within the broader field of Qur’ānic studies. Methodology: The study employs the descriptive inductive approach which traces the relationships between the verses within the sūrahs, in addition to making use of the analytical and deductive approach in exploring new semantic areas that constitute the thematic dimensions of the entire Qur’ānic sūrah and its sub-sections. Findings: The study reached the following main results: 1. The domain of structural and thematic coherence (taswīr) of the Qur’ānic sūrahs constitutes an innovative arena that amplifies the overall interpretation of the sūrah. The concept (taswīr) itself is derived from the Arabic label given to the Qur’ān chapters . It stresses the coherence between the Qur’ānic sentences and verses as it is not only based on rhetorical or stylistic relationships but there is also some kind of geometrical structure that shows an amazing coherence among the verses, the sūrahs, the parts, and the sub-parts. As the Qur’ān is a book for life, such structural and thematic coherence should be reflected in the structuring of the different aspects of human life. 2. The Core theme of Sūrat Al-Nisā’ is: “Dispersing the human life, the divine regulation of human rights, and protecting the weak, especially women and children, from any type of oppression.” This is a holistic perspective that the Muslim Ummah can present as a civilized contribution to the United Nations as well as the entire humanity in regulating human rights. Originality: This study introduces and lays the foundations for the innovative concept of Qur’ānic taswīr, applies it to Sūrat Al-Nisā’, and reveals some uncovered treasures of the Qur’ānic meanings. By doing so, the study furthermore provides implications for guiding humanity and rescuing it from sufferings through employing this aspect of the Qur’ān in reinforcing international communication.
Religious Approaches and Practices in Malaysia to Supplement Handling of Sexuality Issues of Adolescents with Autism
Authors: Mud Salmihah Che , Sham Fariza Md , Ali Manisah Mohd , Kashim Mohd Izhar Arif Mohd
Published: January 2022

Adolescents with autism (AWA) suffer limitations in communication, social interaction and behaviour as well as inability to manage their sexuality in a normal way. A more efficacious approach needs to be introduced to deal with their sexuality problems. Hence, the purpose of this research is to analyse a religious approach in dealing with sexuality of adolescents with autism. This research used interview method as the research instrument. Research data was obtained from interviewing 13 participants comprising of parents of AWA, teachers of AWA, and students of institutes of higher learning in Malaysia. Research analysis used NVivo software to thematically analyse the data obtained. In the religious approach, three methods were used in dealing with the sexuality issue of AWA, namely, performing congregational prayer and reading al-Quran, applying religious education from childhood and attending religious classes. The religious approach can help AWA to cope with their sexuality issue. The originality of this paper comes from the empirical studies to analyse a religious approach to deal with sexuality of AWA. Furthermore, this research is supported by literature review of publications in Arabic, English and Malay and sources from Islamic and conventional scholars.
مراجعة كتاب - بلاغة الإعجاز وحدود التأويل
Authors: الهتاري عبد الله علي
Published: January 2022

تناولت الكاتبة جميلة بكوش في كتابها «بلاغة الإعجاز وحدود التأويل»، الصادر عن دار نشر جامعة قطر عام 2020 في 323 صفحة، موضوعًا في غاية الأهمية؛ لأنه يتعلق بمفهوم الإعجاز القرآني، قديمًا وحديثًا، وهو من الموضوعات التي كُتب فيه الكثير من الكتب والدراسات والأبحاث؛ لكن الجديد لدى الباحثة، أنها تتبعت مفهوم الإعجاز لدى المتقدمين، وحاولت عرض ما استجد في قراءات المعاصرين؛ لتقف على مظاهر التجديد والإضافة لديهم. وقد وفقت الكاتبة في اختيار العنوان «بلاغة الإعجاز وحدود التأويل» إذ قصدت منه تحديد مفهوم الإعجاز من خلال القراءتين؛ القراءة البيانية لدى المتقدمين والمتأخرين، التي انطلقت من البلاغة العربية في معرفة الإعجاز، والقراءة التأويلية المعاصرة، التي انطلقت من التأويل، وانفتاح النص القرآني لديها للتأويل، ولكن؛ ما حدود هذا التأويل، وما ضوابطه؟ فأتى العنوان جوابًا مناسبًا ودقيقًا.