bluuebunny/crossref_metadata_2025 huggingface dataset:
Development of accounting for social media marketing services (SMM)
Authors: Vygivska I.M. , Seletska D.O. , Semchuk I.V.
Published: October 2021

Accountants of agencies and studios that provide advertising services of this type ask themselves the question: «How to keep records of works on popularizing brands in social networks?». The current regulatory framework does not give clear recommendations on how to account for transactions in the provision of marketing services in social networks, and not so many foreign and Ukrainian specialists have studied the accounting nuances of SMM. Therefore, taking into account the specifics of the object under study, a number of proposals were made to the working chart of accounts in terms of synthetic accounting on accounts 23 «Main production» and 05 «Guarantees and collateral provided» for web studios and marketing agencies, which will allow differentiating the costs incurred in the process of activities and, along with this, improving the accounting process in terms of the formation of the cost of SMM services. The order of accounting reflection of the budget provided by the customer on the off-balance account is proposed, which allows you to control the movement of funds received and track the directions of their use. Inadequate documentation of SMM transactions raises many questions from the fiscal regulatory authorities. The article develops documentary support for the purposes of accounting for marketing services in social networks (SMM). The effect of the implementation of the developed form «Act of acceptance and transfer of services rendered for SMM» is the possibility of highlighting the volume of marketing work performed and confirmation of the economic effect obtained (increase in sales, customer base, interaction with the brand, etc.), which will prevent the occurrence of conflict situations between the customer of services and the SFSU authorities regarding the inclusion of VAT amounts in the tax credit and the possibility of avoiding the accrual of «compensating» tax liabilities.
THE DIRECTIONS FOR THE TERRITORIAL MARKETING DEVELOPMENT IN THE REGIONAL MANAGEMENT SYSTEM OF THE REPUBLIC OF DAGESTAN
Authors:   Dagestan State Technical University, Shabanova Madina M. , Aydaeva Sakina A. ,   Dagestan State Technical University, Atueva Enara B. ,   Dagestan State Technical University
Published: October 2021

The authors consider the strategy of territorial marketing as a mechanism for increasing the competitiveness of the region and its investment activity. Within the framework of this approach, based on the SWOT analysis of the republic's existing potential, the competitive advantages’ factors are identified and the territorial marketing development in the region is evaluated. The authors conducted the analysis of the best practices of territorial marketing in the regions of Russia, which showed that all of them have specialized structures for the territorial marketing development. To solve the existing problems in this area, a model of the territorial marketing management system in the Republic of Dagestan is proposed and a list of measures for the implementation of regional marketing strategies is defined for each of the program’s strategic directions. Within the framework of this model, it is proposed to create specialized marketing institutes for the development of marketing activities in the republic. For each strategic direction of territorial marketing development in the region: image marketing, attraction marketing, infrastructure marketing and population marketing, a set of measures is proposed that form a systematic integrated approach. To increase the effectiveness of the implementation process of strategic marketing directions in the republic, it is proposed to provide them with information support based on the use of crowdsourcing.
PROSPECTS FOR TAXATION IN THE DIGITAL ECONOMY
Authors:   MGIMO University, Pilevina Elena V. , Starovaya Yulia A. ,   MGIMO University, Chernaya Sofia N. ,   MGIMO University
Published: October 2021

The COVID-19 pandemic has become a challenge for the global community, it has affected many areas of our lives and exposed a number of drawbacks to the modern economy and tax system. In the context of the pandemic, many states needed to attract additional financial resources, and they saw this additional source of funding in the taxation of digital giants, some of these companies in 2020 increased their revenues. Therefore, this study is extremely acute in the current conditions. The practical significance of the study is the identification of the advantages and disadvantages of the introduction of a digital tax and waiting for a unified approach to digital taxation from the OECD for Russia. In addition, the experience of European countries that have already introduced a digital tax will be thoroughly studied in the article.
The Influence Mechanism of Loneliness to Learning and Its Coping Strategies in Chinese College Students
Authors: Yang Dong , Swekwi Usaporn
Published: October 2021

Chinese college students frequently experience loneliness during remote learning, resulting in impaired academic performance. The relationships among loneliness, mental health, and academic performance were explored for these students. Mixed method research was conducted using both investigation and interview methods. In the online survey, 437 college students were recruited from three universities in Wuhan, China. The sampling began on April 7, 2021, and ended on April 11, 2021. The reliability and validity of the scales of loneliness, mental health, and academic performance were verified by a confirmatory factor analysis model, and a higher-order model confirmed the mediating mechanism. The mediating mechanism revealed that mental health and the influence of loneliness negatively impacted academic performance. Based on this mechanism, methods for coping with loneliness were explored by interviewing 12 Chinese college students online between April 20 and April 28, 2021. Further interview data coding and classification were conducted. The interview results revealed that self-comfort and seeking assistance from others were the primary methods used by the students to alleviate loneliness. Accordingly, it is found that loneliness during independent learning significantly affects mental health, causing a decline in academic achievement among Chinese college students. Loneliness, the primary cause of the complete mediating effect of loneliness, mental health, and academic performance can be alleviated in two ways; self-comfort and asking help from others.
Student Response Systems in a Technology Enhanced Flipped Classroom: A Qualitative Investigation in Higher Education
Authors: Åhman Sebastian , Nguyen Jonny , Aghaee Naghmeh , Fuchs Kevin
Published: October 2021

Disruptive technology and a generation with an increased interest in using that technology to aid their learning has caused a need to change the current educational landscape. Student Response Systems are a contemporary means to integrate digital technology in the modern classroom. The purpose of this qualitative study is to examine the perspectives that impact students' engagement when using Student Response Systems in a technology enhanced classroom environment. The study was guided by qualitative methods of inquiry through non-participant observations, examination of the course material, and semi-structured interviews. The in-depth interviews (n = 14) were conducted with graduate students who participated in the technology enhanced flipped classroom (TEFC) during their STEM degree studies in southern Sweden. The collected data were analyzed through the means of content analysis. The results of the study show that Student Response Systems are an effective and innovative method to increase students’ engagement in the classroom and embrace a modern learning environment. The participants expressed a positive impact on their willingness to participate in classroom discussions and share their respective views. A drawback that was mentioned is the dissatisfaction to invest more time in preparation ahead of the discussion, compared to lecture-based learning. The Student Response Systems increased the graduate students’ esteem to comfortably engage in classroom discussions and offers educators an additional tool to enhance their current pedagogical methods. The study contributes to the body of knowledge by closing an identified research gap that lacks perceptions from graduate students in a STEM program in southern Sweden. There are a few limitations that the reader should consider. The collected data pertains to graduate-level studies in a STEM degree program. Further, ample data were collected through multiple sources; however, the reflections are limited to 14 interview participants and are, therefore, not generalizable to other populations than those examined in the context.
Book Review: Michael Giudice, Social Construction of Law: Potential and Limits
Authors: Buckley Erin
Published: October 2021

That law is socially constructed is so ubiquitous a statement in law and the humanities as to render itself dangerously close to ‘common sense’. The subheading ‘Potential and Limits’ is the key to Giudice’s original argument in which he suggests that law is both socially constructed; yet retains a ‘natural’ core.  When teaching critical theory, I encourage students to examine anything they understand as ‘common sense’ as a potential blind spot for bias and assumptions deeply ingrained in ideology. As such, the attempt to examine exactly such a potential blind spot is exactly the sort of problem legal philosophy should seek to address.
Litigating Racial Profiling: The Use of Statistical Data
Authors: Hopkins Tamar
Published: October 2021

The use of statistical data to prove racial discrimination by police in individual cases is relatively novel in Australia.  Based on a survey of international strategies, this article argues that statistical and social science data can play three critical evidential roles in litigation. Firstly, it can form part of the social context evidence used to influence the inferences that can be drawn from other evidence led in a case.  Secondly it can influence the cogency of the evidence required for claimants to meet the standard of proof, and thirdly, it can be used to shift the burden of proof.  Using these evidential methods, evidence of institutional racism can be used to assist in making findings of discrimination in individual cases. This article speculates on the role that statistics could have played in the Haile-Michael race discrimination claim that settled in 2013, and in the 2019 inquest into the death of Tanya Day.
SAGE Ltd: Continuing the Journey to Transform Gender Equity, Diversity and Inclusion in Australia’s Higher Education and Research Sector
Authors: El-Adhami Wafa
Published: October 2021

Science in Australia Gender Equity (SAGE) began as a Pilot program in 2015. It was modelled on the UK’s Athena Swan Charter (Advance HE), a framework for improving gender equity and diversity in science, technology, engineering, mathematics and medicine (STEMM); specifically, within higher education and research.
On the rudiments of the eye tracking glottodidactics
Authors: Grucza Sambor
Published: October 2021

The article presents briefly the main aim of eye tracking supported research carried out within the scope of what is broadly understood to be second language learning and teaching. Special emphasis is placed on the capabilities and limitations of eye tracking based cognition in second language learning and teaching. Eye tracking based research of second language learning and teaching is, from the scientific point of view, relevant in so as much as it measurably contributes to the creation of new, or the verification of previously acquired, scientific knowledge, in as much as it contributes to the scientific cognition of the object of glottodidactics. The article introduces the basic assumptions of eye tracking glottodidactics. In this sense it constitutes the first part of the presentation of the results of the eye tracking supported project “Developing language competences in secondary school students with developmental dyslexia”, which was implemented at the University of Warsaw. The second part of the presentation is the article "Layout changes in the textbook of English and their influence on the dyslectic students’ work effectiveness – an eye tracking analysis'' written by Agnieszka Andrychowicz-Trojanowska and published in this issue of Beyond Philology.
The possibility of using Cooperative Development in pre-service teacher development
Authors: Blaszk Martin , Tillack Joanna
Published: October 2021

Cooperative Development (CD) is viewed by its creator, Julian Edge (1992), as a model of interaction to support the development of teaching professionals by which they become more aware of their practice as they are empowered to act within and upon it with increased confidence. Based upon equality and cooperation, in CD experiential understanding is valued as much as intellectual comprehension, while speaking and being listened to as aids to thinking and deeper reflection are paramount to the approach. Edge also believes that CD has a limited application in most teaching-learning situations, where equality is not usually the norm. The authors of the article, however, consider the use of CD with pre-service teachers during their teaching practices as an approach that, if implemented, may foster greater awareness and confidence in student-teachers as well alleviate one of the problems of the present system that exists in the Institute of English and American Studies (IEAS) at the University of Gdańsk: a heavy reliance upon written documentation produced by the students which is, de facto, a way of monitoring the practices after their completion rather than providing support for students when they are involved in them. In considering whether or not teaching practices based upon CD are feasible in IEAS, the following areas are examined: CD as an approach in teacher development, the level of acceptance of dialogical practices in Polish education generally, the present system of teaching practices in IEAS, data gathered from previous research connected with those practices, as well as analysis of documentation connected with their administration. Measures that would have to be undertaken if CD were to be implemented as an approach in support of pre-service teacher development are also considered in the discussion.
THE INFLUENCE OF THE SEASON OF THE YEAR ON THE REPRODUCTIVE ABILITY OF RAMS OF DIFFERENT BREEDS
Authors:   Russian State Agrarian University - Moscow Timiryazev Agricultural Academy, YULDASHBAEV Yu.A.
Published: October 2021

The article provides an assessment of the fertilizing ability of the sperm of rams of the South Ural, Stavropol and North Caucasian meat and wool breeds, depending on the season of the year.
COMMODITY VALUE OF CARCASS CUTS OF YOUNG SHEEP OF THE SOUTH URAL BREED OF DIFFERENT SEX AND AGE
Authors:   Russian State Agrarian University - Moscow Timiryazev Agricultural Academy, KOSILOV V.I.
Published: October 2021

The article presents the results of varietal cutting according to the trade classifi cation of carcasses of rams, yarochek and yarushkov of the South Ural breed, depending on gender and age.
ON THE ISSUE OF COLOR CONTROL OF THE WOOL COVER IN SHEEP
Authors:   Russian State Agrarian University - Moscow Timiryazev Agricultural Academy, POGHOSYAN G.A.
Published: October 2021

interbreeding, coat coloring, dominant, recessive and heterozygous animals, splitting of traits.
FEATURES OF DIGESTIVE PROCESSES IN SHEEP WHEN FEEDING A COMPLEX OF PROBIOTICS
Authors:   Russian State Agrarian University - Moscow Timiryazev Agricultural Academy, ROMANOV N.V.
Published: October 2021

On model fi stula sheep, the eff ect of using a complex of probiotic strains of lactic acid and spore-forming microorganisms (CP) in the diets on metabolic processes in the proventriculus and the digestibility of feed was studied. The revealed positive eff ect of CP on feed intake, microbial processes in the rumen, the degree of absorption of nutrients gives grounds for its use in sheep breeding.
Expansion of a SARS-CoV-2 Delta variant with an 872 nt deletion encompassing ORF7a, ORF7b and ORF8, Poland, July to August 2021
Authors: Mazur-Panasiuk Natalia , Rabalski Lukasz , Gromowski Tomasz , Nowicki Grzegorz , Kowalski Michal , Wydmanski Witold , Szulc Piotr , Kosinski Maciej , Gackowska Karolina , Drweska-Matelska Natalia , Grabowski Jakub , Piotrowska-Mietelska Anna , Szewczyk Boguslaw , Bienkowska-Szewczyk Krystyna , Swadzba Jakub , Labaj Pawel , Grzybek Maciej , Pyrc Krzysztof
Published: October 2021

Routine genomic surveillance on samples from COVID-19 patients collected in Poland during summer 2021 revealed the emergence of a SARS-CoV-2 Delta variant with a large 872 nt deletion. This change, confirmed by Sanger and deep sequencing, causes complete loss of ORF7a, ORF7b, and ORF8 genes. The index case carrying the deletion is unknown. The standard pipeline for sequencing may mask this deletion with a long stretch of N’s. Effects of this deletion on phenotype or immune evasion needs further study.
Development of Student Worksheets (LKPD) Based on Problem Based Learning to Improve Learning Outcomes in Business Economics Subjects
Authors: Sianturi Monika Karolina , Arwansyah Arwansyah , Yusuf Muhammad
Published: October 2021

The curriculum in Indonesia is currently curriculum 2013, especially  on the basic framework and structure of the vocational curriculum that states that the 2013 curriculum was developed with the improvement of mindset, among others:  educationthat focuses on teachers so focused on students, as well as passive learning so active learning. Therefore, as a teacher can develop the learning process, especially learning resources that are able to explore the ideas of students into an innovative and critical so that they can produce and solve theirown problems,through problem-based LKPD  learning. This method and type of research is a development study with a 4-Dmodelby Thiagarajan and Semmel. The findings in this study are the use of problem-based learning-based LKPD   and the response of students who were found to be positive or good
FAİZSİZ FİNANS VE MUHASEBE STANDARTLARI (FFMS) KAPSAMINDA DÜZENLENEN FİNANSAL TABLOLARIN İNCELENMESİ VE TÜRKİYE FİNANSAL RAPORLAMA STANDARTLARI (TFRS) /TÜRKİYE MUHASEBE STANDARTLARI (TMS) İLE KARŞILAŞTIRILMASI
Authors: GÖKÇEN Gürbüz
Published: October 2021

Finansal sistemin globalleşmesi ile birlikte, ülkeler arasındaki para ve sermaye hareketleri yoğunlaşmıştır. Bunun sonucu olarak çeşitli finansman modelleri kullanılmaya başlanılmıştır. Yaygın olarak uygulanan finansman modellerini inançları gereği kendilerine yakın görmeyen tasarruf sahipleri, yatırımcılar ve ticaret işletmeleri finansal sistemin dışında kalmaya başlamışlardır. Bu tarafların finansal sistemin içine alınabilmesi için İslami inançlara uygun finansman modelleri geliştirilmeye başlanılmış, faizsiz finans kuruluşları ortaya çıkmıştır. İslami banka, katılım bankası veya özel finans kuruluşu olarak adlandırılan faizsiz finans kuruluşları, temelde kar veya zarar ortaklığı modeline göre faaliyet yürütmektedirler. Ülkemizdeki faizsiz finans kuruluşlarının başında Katılım Bankaları gelmektedir. 2021 yılı itibarıyla ülkemizde 6 adet katılım bankası faaliyet göstermektedir. Türk Ticaret Kanunu ve Bankacılık Kanunu’na göre, katılım bankalarının Bankacılık Düzenleme ve Denetleme Kurumu (BDDK) düzenlemeleri ile Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu tarafından yayınlanan TMS ve TFRS’leri uygulamaları zorunludur. Ancak, katılım bankalarının fon toplama ve fon kullandırma gibi faaliyetlerinin faiz yerine kar veya zarar ortaklığı esasına dayandırılmış olması, bu işlemlerinin muhasebeleştirmesinde ve finansal tablolarının düzenlenmesinde diğer bankalardan ayrışmasına neden olmaktadır. Bu aşamada, katılım bankalarının, faaliyet esaslarına ve faizsiz finans ilkelerine uygun şekilde muhasebeleştirilme ve raporlama yapmalarının önemi ortaya çıkmaktadır. Bu ihtiyacı karşılamak üzere, Türk Ticaret Kanunu’nun verdiği yetki kapsamında, Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu, faizsiz finans alanında yayımlanan uluslararası standartların ülkemizde uygulanabilmesi için Faizsiz Finans ve Muhasebe Standartları’nı (FFMS) yayınlamıştır. Bu kapsamda, İslami Finans Kuruluşları Muhasebe ve Denetim Kuruluşu (AAOIFI) tarafından yayımlanan Faizsiz Finans Muhasebe Standartları esas alınarak yayınlanmıştır. KGK tarafından yayınlanan standartlar 1 Ocak 2020 veya sonrasında başlayan yıllık hesap dönemlerinde uygulanmaya başlanacaktır. İsteyen faizsiz finans kuruluşları erken uygulamaya geçebilecektir. Bu çalışmada, KGK tarafından yayınlanan FFMS 1-Katılım Bankaları ve Faizsiz Finans Kuruluşlarının Finansal Tablolarında Genel Sunum ve Açıklama Standardı incelenmiş ve TMS 1- Finansal Tabloların Sunuluşu Standardı ile karşılaştırılması ve değerlendirmeler yapılmıştır.
Sanctitas et dignitas. Wczesny humanizm potrydencki a perswazyjno-parenetyczny zamysł Piotra Skargi w Żywotach Świętych Starego i Nowego Zakonu
Authors: Kapuścińska-Jawara Anna Maria
Published: October 2021

Żywoty Świętych Piotra Skargi (1579) to tekst, który przez lata postrzegano głównie przez pryzmat realizacji zadań kontrreformacji i krzewienia kultu świętych po Tridentinum. Tymczasem zbiór w rzeczywistości okazuje się wszechstronnym, wysoce perswazyjnym przedsięwzięciem parenetycznym, który w oparciu o transcendentny „czwarty nurt” antropologii filozoficznej i z wykorzystaniem strategii retoryczno-literackich, stał się unikatowym w skali europejskiej skutecznym narzędziem formacji intelektualnej i duchowej mas wiernych w duchu humanizmu potrydenckiego.
The Status of Female Missionaries Mental Health in Late 19th and Early-Mid 20th Century Mission China: Role Searching, Grieving, and Lacking Support, an Everyday Woman’s Life in Mission China
Authors: Deck Abigail
Published: October 2021

This article begins the process of looking into female missionaries' mental health and how it was affected during their time in China. Beginning in the nineteenth and twentieth century, a wave of female missionaries, both unmarried and married, made their way to the slowly opening ports of China bringing with them the word of God. The article highlights some of the ways women’s mental health was affected as they lived and preached in China including their juggling of domestic and public roles, homesickness, and losing a child for any myriad of reasons. Regardless of the struggles and experiences these women faced while living in China, the mission societies and Churches these women and their respective communities were attached to did nothing to provide care and assistance for these women leaving them to grieve, suffer silently, and question God’s plan by themselves.
Keywords: China; Female Missionaries; mental health; wives; mothers
Multiply Regression Analysis as An Integrated Approach in the TB Indicators Assessment in the Republic of Crimea
Authors:   S.I. Georgievsky Medical Academy of V.I. Vernadsky Crimean Federal University, Simferopol, Russia, Golubova T. N. , Ovsyannikova N. M. ,   Physics and Technology Institute of V.I. Vernadsky Crimean Federal University, Simferopol, Russia, Makhkamova Z. R. ,   S.I. Georgievsky Medical Academy of V.I. Vernadsky Crimean Federal University, Simferopol, Russia, Tkachenko I. Yu. ,   Crimean Republican Clinical Center of Phthisiology and Pulmonology, Simferopol, Russia
Published: October 2021

The use of multiply regression analysis for the TB indicators assessment and prediction in the Republic of Crimea is discussed. Basic TB indicators in the Republic of Crimea for the period 2014-2018 were studied using Pearson correlation coefficient and step-by-step multiply linear regression analysis. During paired correlation analysis, dependable association with an average and high degree is identified for the most indicators of interest. The multiple correlation coefficients were higher than the paired correlation coefficients, which demonstrated the greater significance of the group conditionality of the indicators. For key epidemiological TB indicators the regression equations are constructed and the most relevant predictors are found using stepwise multiply regression analysis. The regression equations for TB incidence, prevalence and mortality rates are proposed for practical applying to predict epidemiological situation.
Causes of portal hypertension in children.
Authors: Aftab Kausar , Khurshid Asim , Fayyaz Ayesha , Jabeen Irum
Published: October 2021

Objective: To determine different causes of portal hypertension in children. Study Design: Cross Sectional study. Setting: Department of Pediatric Medicine, Department of Pediatric Gastroenterology and Department of Medical Emergency, The Children’s Hospital and Institute of Child Health, Multan. Period: 3rd April 2019 to 2nd October 2019. Material & Methods: A total of 71 children presenting with portal hypertension aged 1 month to 15 years of either gender were included. Newborns or children with congenital heart diseases were excluded. Patient samples were collected for complete blood counts and liver function tests, Ultrasound Abdomen and color Doppler ultrasonography were done for portal vein pressure to determine various causes of portal hypertension. Results: Overall, mean age was 9.00 ± 3.64 years. Out of the 71 patients, 51 (71.83%) were male and 20 (28.17%) were females. Different causes of portal hypertension were portal vein thrombosis in 48 (67.61%), liver cirrhosis in 14 (19.72%) and biliary atresia in 9 (12.68%) children. Conclusion: Among children having portal hypertension, portal vein thrombosis was noted to be the commonest cause followed by liver cirrhosis and biliary atresia.
Neurosciences and dynamical system theory: some short remarks
Authors: Giuseppe Iurato
Published: October 2021

This very brief communication is aimed to highlight some recent contact points between neurosciences and dynamical system theory, passing through paleoneurology, with some remarks suggesting further possible interdisciplinary developments.
Novel and Reusable Mesoporous Silica Supported 4-Methylbenzenesul- fonate-functionalized Ionic Liquids for Room Temperature Highly Efficient Preparation of 2,4,5-Triaryl-1H-imidazoles
Authors: Liu Yang , Rong Qi , Chen Chen , Yu Lin Hu
Published: October 2021

Abstract. A series of mesoporous materials supported ionic liquids were prepared and tested as effective and practical catalysts for the synthesis of 2,4,5-triaryl-1H-imidazoles. The effects of type of catalysts, catalyst amount, and catalyst stability have also been investigated in detail, the catalyst Ti-SBA-15@ILTsO exhibited excellent activity in excellent yields of 92 % ~ 99 % with low catalyst amount at room temperature within 1 h. In addition, the supported ionic liquid can be easily recovered and reused for six times with satisfactory catalytic activity. Furthermore, a general synergetic catalytic mechanism for the reaction was proposed. Maybe this work employing Ti-SBA-15@ILTsO as highly efficient and stable catalyst for the synthesis of 2,4,5-triaryl-1H-imidazoles has potential commercial applications.
 
Resumen. Se prepararon y probaron una serie de materiales mesoporosos soportados con líquidos iónicos como catalizadores eficaces y prácticos para la síntesis de 2,4,5-triaryl-1H-imidazoles. También se investigaron en detalle los efectos del tipo de catalizadores, la cantidad de catalizador y la estabilidad del catalizador. El catalizador Ti-SBA-15@ILTsO mostró una excelente actividad con rendimientos excelentes del 92 % ~ 99% con una baja cantidad de catalizador a temperatura ambiente en 1 h. Además, el líquido iónico soportado puede recuperarse fácilmente y reutilizarse durante seis veces con una actividad catalítica satisfactoria. Por otro lado, se propuso un mecanismo catalítico sinérgico general para la reacción. Este trabajo que emplea Ti-SBA-15@ILTsO como catalizador altamente eficiente y estable para la síntesis de 2,4,5-triaril-1H-imidazoles puede tener aplicaciones potencialmente comerciales.
Alkaloid Distribution in Seeds of Argemone mexicana L. (Papaveraceae)
Authors: Loza-Müller Lloyd JA , Laines-Hidalgo José Ignacio , Monforte-González Miriam , Vázquez-Flota Felipe
Published: October 2021

Abstract. Seeds of Argemone mexicana L. accumulate significative amounts of sanguinarine. The analysis of the distribution of this alkaloid through the tissues of mature seeds revealed that up to 60 % of its contents was found tightly fixed to the different components of the seed external covers where it persisted during seedling germination. Contrastingly, sanguinarine contents in cotyledon accounted for the remaining 40 % and it could have been, at least partially, mobilized to the newly formed hypocotyls during emergence from seeds. Berberine was only detected in immature seeds and in seedlings once cotyledons were totally displayed. These results are discussed as a possible sanguinarine role in the chemical protection during seedlings germination.
 
Resumen. Semillas de Argemone mexicana L. acumulan cantidades elevadas de sanguinarina. Un análisis de la distribución de alcaloides en los diferentes tejidos que componen la semilla reveló que hasta un 60 % del contenido se encontraba fuertemente unido en las capas que forman la cubierta exterior, donde se retuvieron durante la emergencia del hipocótilo. En contraste, los cotiledones presentaron el 40 % restante y parte de ello pudo haber sido movilizado al hipocótilo al emerger. Berberina sólo se observó en semillas inmaduras y en plántulas en desarrollo con los cotiledones desplegados. Estos resultados se discuten en función del posible papel defensivo de la sanguinarina durante la germinación.
DIGITAL TRANSFORMATION OF SOCIETY: BUSINESS MANAGEMENT BY HUMAN POTENTIAL DEVELOPMENT
Authors:   Simon Kuznets Kharkiv National University of Economics, Lebedev Stepan
Published: October 2021

The article examines educational technologies that are used for the formation and development of human potential with the aim of improving business management in modern conditions. The dual nature of learning as a system was taken into account. On the one hand, the growth of human potential determines the development of business. On the other hand, providing quality educational services is a business in itself. In the light of the concept of “LifeLong Learning”, the analysis of the correlation between learning theories and technologies at such stages of human potential formation as Preparatory & Secondary School – Higher Education – Business Training was carried out. Particular attention was paid to the study of the role of digitalization in modern realities. The global network readiness NRI was considered as indicators of the level of digitalization of various countries. A comparative analysis of the level of development of digital technologies and its application in the education system at all stages of learning is carried out. These data were compared with the success of the economies of various countries as a consequence of the level of human potential development. Particular attention was paid to the issues of distance learning as a way to ensure the availability of education that is, the implementation of the “Education for All” policy. Examples of the use of various e-learning systems for online and offline training in the context of the COVID-19 pandemic are given.
THE TRANSFORMATION OF BUSINESS PROCESS MANAGEMENT IN E-COMMERCE IN THE CONTEXT OF CURRENT BUSINESS DEVELOPMENT TRENDS
Authors:   Odessa National Economic University, Smentyna Nataliya , Skliar Dmytro ,   Odessa National Economic University
Published: October 2021

It is important for the improvement of the theory, methodology, and practice of management to identify the main trends in the transformation of e-commerce management tools, problems and prospects for their use, and the characteristics of business processes in this area. At the same time, the analysis of the existing scientific heritage revealed insufficient coverage of the business process management specification in e-commerce under the influence of current trends in economic, technological, and social development as a whole. With this in mind, an attempt has been made to identify the basic characteristics and define the main trends in the transformation of business process management in e-commerce within the context of current business trends. The study reveals that influenced by certain trends, constraints, and new opportunities, modern businesses are increasingly turning their attention to the potential of e-commerce as a highly profitable and dynamic area. As a result, the improvement of business process management in this area is in demand and should become a way for modern companies to build and maintain a competitive advantage at the organizational and management level. The analyzed business trends influence the functioning of economic e-commerce entities, along with the specific characteristics of the current period of e-commerce development highlighted by the author. They allow us to present the relationship between the dynamics and specifics of the development in the past, present, and its potential in the future. These characteristics were considered when shaping directions for change of business process management in e-commerce due to the influence of current business trends.
INTERNATIONAL LOGISTICS ACTIVITY: MAIN TRENDS AND INFORMATION TECHNOLOGIES IN A PANDEMIC CONDITION
Authors:   V.N. Karazin Kharkiv National University, Kazakova Nadiya , Maiboroda Olha ,   V.N. Karazin Kharkiv National University
Published: October 2021

The current stage of the development of society is characterized by the growing role of information technology. They actively influence the state of political, economic, defense, and other components of state security. The diversity of information technologies creates a need to develop theoretical and empirical classifications of technologies in logistics. The main tendencies of logistics activity at the world level are considered in the work, having considered the rating Logistics Performance Index. Germany as a leading country is singled out and the main factors influencing the development of logistics in this country are considered. The advantages and disadvantages of the main modes of transport that provide logistics are highlighted and the negative consequences of the pandemic are investigated. Examples of overcoming the consequences of a pandemic in the logistics activities of individual countries are given.
REGULATION OF THE BANKING SECTOR: PANDEMIC CHALLENGES AND DIGITAL SOLUTIONS
Authors:   Azerbaijan State University of Economics (UNEC), Mursal Mursalov Muslum
Published: October 2021

The article analyzes the current state of the world banking system. The main trends in its development in conditions of global instability are distinguished. The role of the coronavirus pandemic as a catalyst for the digital transformation of the banking sector is revealed. The article considers the development of regulatory innovations in the banking sector in the digital economy. The real situation in the field of regulatory activity and its specific features in this sector of the economy of the Republic of Azerbaijan are revealed. Using certain cases, the author shows the emergence of completely new, original forms of banking regulation, which have no analogues in the world practice and are possible due to a complex combination of a number of causes (financial crisis, technological revolution, coronavirus outbreak, etc.). The main directions of the impact of digitalization on the transformation of the process of regulation of banking activity are presented, a comprehensive study of which will allow to develop fundamentally new approaches to its improvement. The feasibility of implementing innovative practical measures to improve the efficiency of the banking regulation system was justified.
BUDGET PLANNING AS AN IMPORTANT FACTOR IN ENSURING ECONOMIC GROWTH
Authors:   Accounting Chamber of Ukraine, Radionov Yurii
Published: October 2021

Budget planning is an important tool for effective management and use of budget funds. Given the limited financial resources, budget planning prevents waste, promotes economical use of budget funds, and the public administration system to fairly allocate financial resources to priority areas of economic, social, regional policy, to form a basis for sustainable economic development. The purpose of the study is to reveal the essence of budget planning as a tool for economic growth, highlight the existing problems in the budget planning system of Ukraine and find ways to improve and develop it. The study has found that in the structure of inefficient use of budget funds, a significant share falls on budget violations committed by participants in the budget process due to shortcomings in planning and lack of sound forecasting and planning. Thus, insufficiently effective budget planning is one of the reasons for inefficient management and use of budget funds. As a result, there is a causal link between the problems of budget planning and effective management and use of budget funds, which affects the dynamics of economic growth, the solution of socio-economic issues. It is noted that the program-target method in modern conditions is a reliable lever to influence the efficiency and effectiveness of budget expenditures, which strengthens the budget’s ability to form the basis of economic growth, as well as positively affects the effectiveness of fiscal policy in ensuring the welfare of citizens.
ESTIMATION OF ABOVEGROUND CARBON STOCK USING SAR SENTINEL-1 IMAGERY IN SAMARINDA CITY
Authors: Dewanto Bayu Elwanto Bagus , Jatmiko Retnadi Heru
Published: October 2021

Estimation of aboveground carbon stock on stands vegetation, especially in green open space, has become an urgent issue in the effort to calculate, monitor, manage, and evaluate carbon stocks, especially in a massive urban area such as Samarinda City, Kalimantan Timur Province, Indonesia. The use of Sentinel-1 imagery was maximised to accommodate the weaknesses in its optical imagery, and combined with its ability to produce cloud-free imagery and minimal atmospheric influence. The study aims to test the accuracy of the estimated model of above-ground carbon stocks, to ascertain the total carbon stock, and to map the spatial distribution of carbon stocks on stands vegetation in Samarinda City. The methods used included empirical modelling of carbon stocks and statistical analysis comparing backscatter values and actual carbon stocks in the field using VV and VH polarisation. Model accuracy tests were performed using the standard error of estimate in independent accuracy test samples. The results show that Samarinda Utara subdistrict had the highest carbon stock of 3,765,255.9 tons in the VH exponential model. Total carbon stocks in the exponential VH models were 6,489,478.1 tons, with the highest maximum accuracy of 87.6 %, and an estimated error of 0.57 tons/pixel.
What Bots Can (and Can’t) Do? (Model of Protest and Counter-Protest Political Mobilization)
Authors: Akhremenko A. S. , Petrov A. P.Ch. , Stukal D. K. , Zheglov S. A. , Khavronenko M. V.
Published: October 2021

Despite the increasing interest among scholars in the effect of Internet bots, or automated social media accounts, on the processes of political communication and mobilization in the online sphere, the extent of bots’ effectiveness and the specific mechanisms of their use remain largely understudied. The deficit of the overarching conceptual understanding and concrete results is arguably due to researchers’ aspiration to solve a problem in the empirical way, without attempting to combine data analysis with mathematical and computational modeling. Having analyzed the existing models on the topic, the authors offer their own model that is based on the spiral-of-silence theory. The key features of the model that set it apart from the existing ones are the following: a) taking into account differences in the types of motivation and costs associated with expressing protest and loyalist sentiments; b) including “partner effect” into the spiral-ofsilence mechanism; c) employing a neurological decision-ma king scheme according to which the same stimulus can prompt action and be a deterrent. On the basis of a series of computational experiments with the model, the authors demonstrate that bots are more effective in mobilizing opposition members when an individual motivated for political participation refrains from it because his local social community does not share his views. In this case, the emergence of a like-minded partner bot can destroy the spiral of silence created by this community and encourage this individual to openly express his position. On the contrary, when mobilizing loyalists, bots are most effective in relation to poorly motivated individuals. The model elaborated by the authors not only allows us to evaluate bots’ effects in a new way, but it also sheds light on how people make decisions in the framework of political communication and mobilization in social networks.
Russia, the 1990s: Metamorphoses of the Emerging Polity
Authors: Bliakher L. E.
Published: October 2021

The article attempts to examine the era of the 1990s through the prism of communication in the system “center — regions”. The author interprets the epoch itself as a special, chaotic state of affairs. The political structures and instruments inherited by the new Russia from the Soviet times did not disappear, but lost their foundation (which corresponded to the model of Russian power described by Yuri Pivovarov), transformed into the mode of an autonomous drift along unauthorized trajectories. The new foundation (“the path of civilized countries”) came into conflict with the structures and instruments themselves. The situation was exacerbated by the fact that the rejection of that foundation deprived the political center of its legitimacy, since it was perceived and legitimized as a driver of the transition from socialism into the world of “civilized countries”. The article shows that it was the space of dialogue (bargaining) between the center and the regions that combined the principles of the Russian power and a new legitimizing foundation stemming from the “civilized countries” The author identifies three stages of such a dialogue. During the first stage, there was no adaptation, and the dialogue ended with a violent confrontation. As a result, two parallel realities emerged — the reality of legal norms and declarations and the reality of survival. The second stage, labeled by the author as “taming Europe”, witnessed democratic procedures uniting with the practices of the Russian power and recreation of the distributive economy at the regional level. At the same time, the dual legitimacy of the regional rulers — from the regional community and from the federal center — bound the country’s territory much stronger than enforcement agencies or future “spiritual staples”. The last stage, which is usually considered to take place after the 1990s, is associated with the transfer of practices that have developed in the regions to the center. However, according to the author’s conclusion, this is not the end of the constituent era and the formation of the polity, but a continuation of the quest.
Hubungan Pola Asuh Orang Tua Dengan Perkembangan Sosial Anak Prasekolah Usia 4-6 Tahun
Authors: Setiarsih Dini , Sari Ratna
Published: October 2021

Pengasuhan atau orang tua akan memberikan perlakuan yang berbeda-beda. Sikap dan perlakuan orang tua pada anaknya yang kemudian menjadikan kebiasaan pula bagi anak-anaknya. Hal ini juga akan berpengaruh pada perkembangan anak. Tujuan penelitian adalah mengetahui hubungan pola asuh orang tua  dengan perkembangan sosial anak prasekolah usia 4-6 tahun di TK Nurul Ulum Bangkalan.

Jenis penelitian ini adalah analitik dengan desain penelitian cross sectional. Populasinya adalah semua ibu di TK Nurul Ulum dengan anak usia 4 – 6 tahun sebanyak 60 orang dan sampelnya sebanyak 56 orang. Teknik pengambilan sampel yang digunakan adalah simple random sampling. Variabel independen yaitu pola asuh ibu terhadap anak sedangkan variabel dependen yaitu perkembangan sosial anak. Pengumpulan data menggunakan kuesioner. Analisa data menggunakan Uji Statistic Lambda.

Hasil penelitian menunjukkan persentase terbesar orang tua anak di TK Nurul Ulum menerapkan pola asuh permisif yaitu sebayak 20 orang (35,7%) sedangkan perkembangan sosial anak dengan persentase terbesar memiliki perkembangan yang baik yaitu sebanyak 27 anak (48,2%). Hasil uji statistik Lambda menunjukkan ada hubungan bermakna antara pola asuh orang tua terhadap anak dengan perkembangan sosial anak prasekolah usia 4 – 6 tahun di TK Nurul Ulum Bangkalan (p = 0.019 < α = 0.05).

Setiap orang tua memiliki cara tersendiri untuk mendidik anaknya, namun pola asuh yang tepat sangat diperlukan untuk proses perkembangan anak. Sehingga diharapkan untuk para orang tua memiliki pengetahuan tentang pola asuh yang tepat untuk anaknya, dan mengaplikasikan pola asuh yang sesuai dengan umur anak, tanpa melupakan hak dan keinginan anak.
Evaluasi Economic Value Added (EVA), Financial Value Added (FVA) dan Market Value Added (MVA) dengan Time Series Approach Sebagai Alat Penilaian Kinerja Keuangan. ( Pada PT. Garuda Indonesia Tbk Periode 2015-2019)
Authors: Agustin Diyanti Rifal , Martini Ni Nyoman Putu , Riskiputri Tatit Diansari
Published: October 2021

Background – Financial performance is a company's work performance that has been achieved in a certain period and can be seen in the financial statements of the company concerned. Financial statement analysis using conventional methods is often used by companies to measure their financial performance, namely financial ratio analysis. PT Garuda Indonesia Tbk, must have the option to create value added or large profits and create or add value to the capital that has been donated to meet the assumptions for financial backers (financial backers or investors). Purpose – Measure financial performance with Economic Value Added (EVA), Financial Value Added (FVA) and Market Value Added (MVA). Design/ Methodology/ Approach – This is a descriptive research with a quantitative approach. Sources of data in this study using external secondary data sources obtained through literature study which is arranged in the form of documents in the form of financial reports. The analysis technique in this study uses Time Series Analysis. Results and Discussion - EVA measurement with a time series approach from 2015-2019 the average EVA is -25,291,800.85, this indicates that the company has not been able to provide added value to shareholders because EVA is negative (EVA<0) so it is said to perform Not Good. Measurement of FVA with a time series approach from 2015-2019 the average FVA is 21,359,193.35, this indicates that the company is able to provide added financial value for companies and investors because the FVA value is Positive (FVA> 0) so it is said to be performing well . MVA measurement with a time series approach from 2015-2019 the average MVA is 9,019.927,024,116, this indicates that the company is able to provide added value because the MVA value is Positive (MVA> 0) so it is said to be performing well. Conclusion – EVA, FVA, and MVA values ​​in 2015 were positive, in 2016 EVA and FVA were negative while MVA was positive, in 2017 EVA was negative while FVA and MVA were positive, in 2018 EVA was negative, FVA and MVA were positive, in 2018 2019 EVA, FVA, and MVA are positive. Research Implications - The research results in this study can be considered by the management of PT Garuda Indonesia in assessing and evaluating the company's financial performance.