bluuebunny/crossref_metadata_2025 huggingface dataset:
FEATURES OF ACCOUNTING AND ANALYTICAL SUPPORT FOR ENTREPRENEURIAL RISK MANAGEMENT
Authors:   Lviv University of Business and Law, Skrynkovskyy Ruslan , Kramar Oleh ,   Ternopil Regional State Administration, Zamula Khrystyna ,   Lviv District State Administration of the Lviv Region, Khmyz Vasyl ,   YЕVROZEMBUD Private Enterprise, Vizniak Yurii ,   Lviv Regional Council of the 5th, 6th and 7th convocations, Hudyma Vitaliy ,   Lviv University of Business and Law, Horbonos Fedir ,   Lviv University of Business and Law, Tyrkalo Yuriy ,   Lviv Polytechnic National University, Pavlenchyk Nataliia ,   Lviv State University of Physical Culture named after Ivan Boberskyj
Published: December 2021

The article reveals the features of accounting and analytical support for entrepreneurial risk management. It was found that entrepreneurial risk is a certain act as a result of which the business entity may suffer losses. It is proved that entrepreneurial risks should be classified according to the specifics of origin, the specifics of the legal settlement, the specifics of industry affiliation, the specifics of the consequences, the specifics of the duration of the impact of entrepreneurial risk, the specifics of the expression of will, the specifics of the form, the specifics of the level of typicality, the specifics of the level of validity, the specifics of the possibility of assessing and resolving the impact, the specifics of the possibility of insuring entrepreneurial risks, the specifics of the occurrence of entrepreneurial risks by sources of origin, the specifics of the scale of the impact, the specifics of the level of losses and the specifics of character. It is established that the process of entrepreneurial risk management is the process of managing the activities of the business entity as a whole and its individual parts, and takes into account the management of not only existing risks but also potential entrepreneurial risks in space and time, that may occur in the future during entrepreneurial activities. It is determined that the process of entrepreneurial risk management should take into account the stage of preparation and implementation of appropriate measures to reduce the risk as a result of making erroneous decisions by business entities, the stage of reducing the impact of possible negative consequences that may occur, especially, if the entity operates in unexpected changes and alarming development trends, as well the stage of development and implementation of the Declaration on Risk Management and the Risk Management Program. It is established that the important information on which it is possible to estimate possibility of occurrence of entrepreneurial risks, is the accounting reporting. In the perspective of further research, it is recommended to study entrepreneurial risks in Ukraine in the context of such aspects as causes, consequences and management.
LABOR ECONOMICS AND LABOR LAW: METHODOLOGICAL ASPECTS OF CORRELATION
Authors:   Lviv University of Business and Law, Skrynkovskyy Ruslan , Tyrkalo Yuriy ,   Lviv Polytechnic National University
Published: December 2021

The article reveals the features of solving the problems of labor activity, proceeding from the study of the foundations of labor economics (as a direction of economic science, directly dealing with such problems) and the provisions of labor law (which regulate the process of ensuring everyone the right to work), taking into account the methodological aspects of correlation. It has been established that labor activity is a special form of professional activity of individuals, which is due to the use of scientific and technical means. It has been determined that one of the main problems of labor economics is the problem of a low level of labor productivity, the solution of which is possible through the development of scientific and technological progress, improvement of existing or development and implementation of new resource-saving technologies, improvement of the production process of product, automation of the production process, taking into account aspects of social processes and guarantees of ensuring the optimal level of remuneration and an appropriate level of social protection, the development of education and science, ensuring an adequate level of health care, guaranteeing labor safety, continuous improvement of qualifications and professionalism by employees. It has been proved that the efficiency of an individual's labor activity depends on his motivation. It was found that one of the problems underlying the economic science of labor is the problem of regulating the personal life and work activities of young professionals in the labor market, in particular – at the expense of ensuring decent working conditions and the right to an adequate level of remuneration. It was determined that in the implementation of strategically established tasks and priorities for the development of labor activity, a special role is played by the observance of the provisions of labor law. Labor law should provide for the proper regulation of relations in labor activity is provided, based on society's perceptions of aspects such as fairness and the framework of freedom. It has been established that changes in labor law for the better in accordance with the needs of the labor market will contribute to an increase in the level of labor productivity, an increase in the level of employment among the population, influence an increase in the level and efficiency of production, an increase in the level of wages, etc. It is noted that the prospects for further research in this direction should be the research of the features and practical aspects of the correlation of professionalism, professional culture, professional competence and professional training in labor activity.
TOPICAL ISSUES OF DETERMINING THE SUBJECTS OF CRIMINAL LIABILITY FOR BRINGING TO BANKRUPTCY
Authors:   Odessa State University of Internal Affairs, Budyachenko Olga
Published: December 2021

The component of the crime, which is provided by Article 219 of the Criminal Code of Ukraine, as a subject of the crime has been studied. It is concluded that the legislation is imperfect in terms of determining such an element of the crime as the subject. Additionally, the thesis about the impossibility of criminalization of subjects of bankruptcy for bringing all officials to bankruptcy is substantiated, as the inclusion of officials of public authorities in the crime, which is provided by Article 219 of the Criminal Code of Ukraine is unconstructive given the types of entities that may be declared bankrupt. It is noted that given that the arbitral trustee is not protected by labor law, is registered and accountable as an independent professional, it is inappropriate to recognize him as an official of the debtor. At the same time, given the likelihood of him committing acts aimed at bringing the debtor to bankruptcy, he must be an independent subject of liability for the crime, which is provided for in Article 219 of the Criminal Code of Ukraine. It is argued that the recognition of an independent subject of criminal liability for bringing to bankruptcy of interested persons in respect of the debtor within the meaning of Art. 1 of the Labor Code will solve the problem of bringing to justice for committing a crime under Article 219 of the Criminal Code of Ukraine officials who held this position for the last three years, preceding the appearance of signs of bankruptcy and persons related to the debtor. On the basis of the conducted research the inclusion of the interested persons concerning the debtor which structure is fixed in Art. 1 of the Labor Code and individuals to the subjects of the crime, which is provided by Article 219 of the Criminal Code of Ukraine; the recognition of the arbitral trustee as an independent subject of the crime, which is provided by Article 219 of the Criminal Code of Ukraine, has been proved.
GENERAL LEGAL ESSENCE OF THE DOCTRINE OF POISONED TREE FRUIT AS A MAIN ASPECT IN THE INSTITUTE'S SYSTEM OF ADMISSIBILITY OF EVIDENCE
Authors:   Yaroslav Mudryi National Law University, Bayrachna Larysa , Burdai Yurii ,   Yaroslav Mudryi National Law University
Published: December 2021

The article presents a critical analysis of the doctrine of "poisoned tree" through the prism of its interpretation by the European Court of Human Rights, scientific and practical approach to its formation by the case law of Ukrainian national courts, in particular, but not limited to, the Supreme Court. Given the requirements of current procedural legislation of Ukraine. An overview of the basic standards and aspects of the standard established by the institute of admissibility of evidence in their entirety and individually. The institute of admissibility of evidence has a long history of development. To date, the inadmissibility of evidence obtained in violation of procedural law is enshrined at the European judicial level in such judgments of the European Court of Human Rights as Gefgen v. Germany, Teixeira de Castro v. Portugal, and Sabelnik v. Ukraine. against Ukraine", "Nechyporuk and Yonkalo against Ukraine", "Yaremenko against Ukraine". This requirement for the admissibility of evidence is formulated in the above-mentioned Decisions quite succinctly and clearly, and is currently the subject of its implementation in both the law-making system and the law enforcement system. In the legal literature, there is still a discussion about the doctrine of "poisoned tree fruit", which is directly related to the recognition of derivatives of evidence obtained in violation of Ukrainian law - inadmissible. In the course of the study, uncertainty was found that the implementation of this doctrine is necessary only when the violation of the conditions of admissibility calls into question the reliability of the evidence. Therefore, it is necessary to determine whether there is a dependence of the admissibility and reliability of the evidence or the "fruits of the poisoned tree" appear under other conditions, when the evidence is declared inadmissible, regardless of this impact on the reliability.
ENSURING OF STANDARDS FOR THE PROVISION OF ADMINISTRATIVE SERVICES AS THE MAIN WAY OF REALIZING THE RIGHTS OF CITIZENS IN THE EXECUTIVE BRANCH
Authors:   Yaroslav Mudryi National Law University, Mеkh Yuliia , Pererodova Anastasiia ,   Yaroslav Mudryi National Law University
Published: December 2021

The article is devoted to the topical issue of the importance of ensuring standards of administrative services in Ukraine, the application of international experience in the provision of administrative services for the sake of improving the efficiency and quality of services provided. The main directions of development and reforming of administrative services through their standardization, the main ways of ensuring the rights of citizens to receive administrative services are defined. Listed the main standards of administrative services, which are the most important to achieve prompt, efficient and quality provision of public services to the population. The sphere of providing administrative services has been studied and numerous problems in this area that need immediate solutions have been identified. Ways of solving the existing problems have been proposed in order to increase the satisfaction of citizens with the services received and to improve the standard of living of the population in the state. In addition, in our study we have analyzed the world experience of standardization of provision of administrative services, which demonstrates that the policy of many modern states is aimed at achieving more efficient and high-quality work of executive authorities, and the main goal of which is to increase the satisfaction of the population with the services received, the realization of the rights of citizens in the sphere of executive authorities and the formation of permanent relations between the person and the state. The authors of the article note that the sphere of administrative services is an integral part of life of each citizen of Ukraine and that is why providing the population with quality and affordable conditions for receiving public services should be one of the most important tasks that should be solved by executive authority.
MANAGERIAL DISCOURSE IN THE COMMUNICATIVE INTERACTION OF THE STATE AND SOCIETY
Authors:   National Aerospace University ", Diegtiar Andrii ,   Kharkiv Aviation Institute", Lysyi Andrii ,   Azov Maritime Institute of the National University «Odessa Maritime Academy», Bubliy Maksym ,   V.N. Karazin Kharkiv National University
Published: December 2021

The article considers managerial discourse in the communicative interaction of the state and society. It is determined that in the structure of managerial discourse there are two radically opposed roles in the system of executive management bodies – the subject and object of management or the addressee and recipient of information, since the communication process itself can be traced from these two angles. A number of specific features of management discourse that distinguish it from other types of organizational and managerial activities are clarified, the main ones being impersonality, stability, high level of regulatory regulation, loyalty and state level of responsibility. Managerial discourse, which acts as a link between the state and society, is often identified with the state in the understanding of the general public. Managerial discourse is transformed under the influence of changes in society, but changes in the state and state management bodies are decisive in this process. It is proved that the functions of managerial discourse in the communicative interaction of the state and society are defined by the boundaries of publicity and privacy. The public sphere space can be considered as a management sphere. The boundaries of private space are usually narrowed and localized in a specific location. It is much more correlated with the personality of the individual. Also, management discourse is presented in four component planes: the environment, which means the situation, the type of social event, its purposefulness, ideological and social conditions; the social subject, which is determined by the role relationships, social status, social activity of participants, as well as their personal relationships; the content, including goals and intentions, worldview positions, knowledge of norms and rules of communication, the general fund of knowledge; text from the point of view of such parameters as the topic of speech communication, compositional construction of utterances, attribution to any language genre, and the specifics of the selected language elements for speech interaction).
MATA KULIAH KEWIRAUSAHAAN ISLAM DAN LINGKUNGAN PENGARUHNYA TERHADAP PEMBENTUKAN KARAKTER MAHASANTRI PRENEUR DI PERGURUAN TINGGI BERBASIS PESANTREN
Authors: Khatimah Husnul , Nuradi Nuradi
Published: December 2021

ABSTRACTThis study aims to determine the extent of how the Islamic entrepreneurship and environment course at pesantren based colleges are able to build the character of preneur students. The research method is a quantitative descriptive method with data analysis techniques of SPLS3 which is an alternative method of SEM to analyze how the influence of Islamic entrepreneurship and environment course on the formation of preneur students’ characters. The population in this study was 33 students of the Islamic Broadcast Communication Study Program of STIBA Ar Raayah Sukabumi, with the sample also 33 students but the one who filled out the questionnaires only 28 students which consist of 9 male students and 19 female students. The data collection technique is saturated sampling technique, which is a sampling technique using all population numbers as the respondents through a google form questionnaire. The results showed that the Islamic entrepreneurship course had no significant effect on the formation of the character of mahasantri preneur, this indicates that we need innovation in the learning process in this course. On the other hand, the environment has a great influence, this is because mahasantri always interact with asatidzah (lecturers) who run a business in their daily lives.JEL : A22, I20, M20.Keywords : islamic entrepreneurship, environment, mahasantri, college, pesantren. ABSTRAKPenelitian ini bertujuan untuk mengetahui sejauh mana mata kuliah kewirausahaan Islam dan lingkungan pada perguruan tinggi berbasis pesantren mampu membentuk karakter mahasantri preneur. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan teknik analisis data SPLS3 yang merupakan salah satu metoode alternatif SEM untuk menganalisis bagaimana pengaruh mata kuliah kewirausahaan Islam dan lingkungan terhadap terbentuknya karakter mahasantri preneur. Populasi dalam penelitian ini sejumlah 33 mahasantri Prodi Komunikasi Penyiaran Islam STIBA Ar Raayah Sukabumi, dengan sampel juga sebanyak 33 orang akan tetapi yang mengisi kuesioner hanya sejumlah 28 orang yang terdiri dari 9 mahasantriwan dan 19 mahasantriwati. Teknik pengambilan data berupa teknik sampling jenuh yang merupakan teknik pengambilan sampel dengan menggunakan semua jumlah populasi sebagai responden melalui kuesioner google form. Hasil penelitian menunjukkan bahwa mata kuliah kewirausahaan Islam tidak berpengaruh signifikan terhadap pembentukan karakter mahasantri prenenur, hal ini menunjukkan bahwa perlu ada inovasi dalam proses pembelajaran dalam mata kuliah ini. Sebaliknya, lingkungan memiliki pengaruh yang besar, hal ini dikarenakan para mahasantri dalam kesehariannya selalu berinteraksi dengan para asatidzah atau dosen yang pada umumnya menjalankan usaha.
In Situ Compensation Method for Precise Integral SQUID Magnetometry of Miniscule Biological, Chemical, and Pow-der Specimens Requiring the Use of Capsules
Authors: Gas Katarzyna , Sawicki Maciej
Published: December 2021

Steadily growing interest in magnetic characterization of organic compounds aiming at therapeutic purposes, or of other irregular-shaped specimens calls for refinements of experimental methodology to satisfy experimental challenges. Encapsulation in capsules remains the method of choice, but its applicability in precise magnetometry is limited. This is particularly true for minute specimens in single mg range since they are outweighed by the capsules and due to large alignment errors. We present here a complete new experimental methodology which permits 30-fold in situ reduction of the signal of capsules. In practical terms it means that the standard 30 mg capsule is seen by the magnetometer as about 1 mg object, effectively opening the window for precise magnetometry of single mg specimens. The method is shown to work down to 1.8 K and in the whole range of the magnetic fields. The method is demonstrated and validated using the reciprocal space option of MPMS-SQUID magnetometers, however it can be easily incorporated in any magnetometer which can accommodate straw sample holders (i.e. the VSM-SQUID). Importantly, the improved sensitivity is accomplished relying only on the standard accessories and data reduction method provided by the SQUID manufacturer, eliminating needs for an elaborate raw data manipulations.
GROUND ROLL NOISE ATTENUATION IN 3D LAND SEISMIC DATA IN PARTS OF NIGER DELTA, NIGERIA
Authors: L. Lawrence Bridget , D. Uko Etim , L. Eze Chibuogwu , Israel-Cookey Chicozie , Tamunobereton-ari Iyeneomie , A. Umoren Nyaknno
Published: December 2021

Three-dimensional (3D) land seismic datasets were acquired from Central Depobelt in the Niger Delta region, Nigeria, with with the aim of attenuating ground roll noise from the dataset. The Omega (Schlumberger) software 2018 version was used along with frequency offset coherent noise suppression (FXCNS) and Anomalous Amplitude Attenuation (AAA) algorithms for ground roll attenuation. From the results obtained, Frequency Offset Coherent Noise Suppression (FXCNS) attenuates ground roll while AAA algorithm attenuates the residual high amplitude noise from the seismic data. Average frequency of the ground roll in the seismic data is 10.50Hz which falls within the actual range of ground roll frequency which is within the range of 3.00 – 18.00Hz. The average velocity of the ground roll in the seismic data is 477.36ms-1 while the velocity of ground roll ranges between 347.44 and 677.37ms-1. The wavelength of ground roll in the seismic data is 50.28m. The amplitude of the ground roll of -6.24dB is maximum at 4.2Hz. Frequency of signal ranges between 10.21 and 25.12Hz with an average of 17.67Hz. Signal amplitude of -8.32dB is maximum at 6.30Hz, while its wavelength is 57.12m. The results of this work can be used in the seismic source-receiver design for application in the area of study. Moreover, with ground roll noise attenuated, a better image of the subsurface geology is obtained hence reducing the risk of obtaining a wild cat drilling.
TIME-LAPSE POROSITY AND VELOCITY ANALYSIS USING ROCK PHYSICS MODELS IN NIGER DELTA, NIGERIA
Authors: Aniwetalu Emmanuel , Ernest Akudo , Ilechukwu Juliet , Ikegwuonu Okechukwu , Omoja Uzochukwu
Published: December 2021

The analysis of 3-D and time-lapse seismic data in Isomu Field has offered the dynamic characterization of the reservoir changes. The changes were analyzed using fluid substitution and seismic velocity models. The results of the initial porosity of the reservoirs was 29.50% with water saturation value of12%.The oil and gas maintained saturation values of 40% and 48% with average compressional and shear wave velocities of 2905m/s and 1634m/s respectfully. However, in fluid substitution modelling, the results reflect a change in fluid properties where average gas and oil saturation assume a new status of 34% and 24% which indicates a decrease by 14% and 16% respectively. The average water saturation increases by 30% with an average value of 42%. The decrease in hydrocarbon saturation and increase in formation water influence the porosity. Thus, porosity decreased by 4.16% which probably arose from the closure of the aspect ratio crack due to pressure increase.
VALUE CHAIN ANALYSIS OF MANGO (MANGIFERA INDICA L.) IN SAPTARI DISTRICT, NEPAL
Authors: Shrestha Saroj , Raj Joshi Narayan , Pandey Sunil
Published: December 2021

A study in value chain of mango in Saptari district of Nepal was conducted during January 2019 to June 2020 in Surunga municipality, Khadak municipality, Balan Bihul rural municipality, Rajbiraj municipality, Agni Sair rural municipality, Shambhunath municipality and Kanchanrup municipality. The study sites were purposively selected as these sites were command areas of PMAMP PIU, Saptari. Total 61 mango growers and 7 traders were randomly selected for the survey. Household survey, Focus Group Discussions and Key Informants Interviews were primary sources of data from which information was analyzed and concluded. By the virtue of increasing trend of mango production, farmers were able to produce large quantity of mango despite eminent problems of irrigation and diseases and insects. But, due to middlemen monopolized market system and negligible efforts for value addition practices like storage facility, packaging, cleaning and other processing technology, farmers were compelled to receive lower farm gate price yet retail prices of those produces were high. However on small scale, mango growers were involved in production of diversified products like Aamil, chutneys, achaar, amot etc. of which 37.7% of mango growers sold them in the market. Producers share in short distance market was higher (45.12 %) while it was lower (31.02%) in distant market. Likewise, marketing margin in distant market was higher (Rs. 55.18) than in short distance market (Rs. 30.18). Farmer added value worth Rs. 9.76 in both proximity markets and distant markets, wholesalers added Rs. 10.18 in proximity market and Rs. 12.68 in distant market and retailers added Rs. 20 in proximity market and Rs.35 in distant market to existing value of mango suggesting immense disparity in value addition. Having immense scope for value addition, it was required to strengthen marketing system, establish processing industries, and mobilize resources to increase bargaining power of mango growers in Saptari.
EMPIRICAL STUDY OF PURCHASE INTENTION AND BEHAVIOR OF E-COMMERCE CONSUMERS IN INDONESIA
Authors: Alfanur Farah , Kadono Yasuo
Published: December 2021

E-commerce in Indonesia is currently growing as consumers make an increasing number of online purchases, making the competition fiercer between e-commerce business players in the country. Despite this growth, e-commerce in Indonesia faces challenges remaining to their development such as a gap in internet penetration between rural and urban areas. To win the competition among all e-commerce businesses and face the existing challenges, it is necessary to determine the best strategy to retain current consumers along with getting more and more consumers. Thus, this study aims to better understand the behavior of e-commerce consumers in Indonesia by developing a structural model of purchase intention and behavior based on an adaptation of the unified theory of acceptance and use of technology 2 (UTAUT2) model, with input from other relevant theories and interviews conducted in the country. Data from questionnaires completed by 400 e-commerce consumers are analyzed using covariance-based structural equational modeling (CB-SEM). The CB-SEM analysis finds that purchase intention is significantly influenced by these six factors: facilitating conditions, perceived website quality, security, convenience, economic reasons, and social influence. Furthermore, purchase intention significantly influences the purchase behavior of consumers. Conversely, three factors considered in the study are found not to significantly influence purchase intention: hedonic motivation, variety, and delivery factors. These results help e-commerce businesses to consider important factors when determining key factors influencing consumer purchase intentions and behavior.
HUMAN RESOURCE MANAGEMENT PRACTICES AND ITS IMPACT ON EMPLOYEE ENGAGEMENT AND PERFORMANCE IN AN ORGANIZATION A STUDY ON LABOUR FORCE IN MALAYSIA
Authors: Parabakaran Dhivyabharathi , Abdul Lasi Masri
Published: December 2021

This research study is to investigate the Human Resource Management Practices (HRM) and its impact on employee engagement and performance in an organization. There are 4 variables that impact on employee engagement and performance which are (learning culture), (work empowerment), (reward and recognition) and (supervisor support) in an organization. The main objective of this research study is to explore the understanding towards the human resource management practices. The organization should be very friendly and supportive employees to create a strong bond between the employees and supervisor develop business strategies. Employee’s engagement and performance has come up with a new method to human resource management practices to stay competitively and effectively to improve performance towards the employees. In order to investigate the relationship between HRM practices and employee engagement and performance, I was designed a questionnaire and distribute the questionnaire to 150 respondents. The questions were stated in the questionnaire are from the previous researcher was done for the similar topic. The data was calculated using the SPSS statistics and excel is to found there is a significant relationship between the independent and independents variable. Also using regression analysis to analyse the result. The findings result indicate that there is a relationship among all independent variables which are learning culture, work empowerment, rewards and recognition and supervisor support have significant impact on employee’s engagement and performance. In conclusion, analysed that HRM practices have an impact on the employee work engagement and performance. The future researcher should study that the employers need to develop proper and well established HRM policies and regulations in order to success in huge work engagement and performance level among the employees.
PROBLEMS AND SOLUTIONS FOR IMPLEMENTATION OF “ONLINE DEPOSITS” IN INDONESIA: DESCRIPTION ANALYSIS
Authors: Pisi Santi , Permata Gusti Girang
Published: December 2021

Banking digitalization is an effort to continue to innovate to provide various facilities and conveniences for customers when conducting financial transactions through their smartphones. The online deposit service is one of the financial product innovations that provide online account opening services, without requiring customers to be physically present. This research uses descriptive methods and literature studies to find various problems when the implementation of online deposit products is carried out. The findings of this research are (1) the number of supporting infrastructure facilities for banking digitalization is still relatively limited, (2) many banking terms are difficult for the public to understand, (3) the number of cybercrimes occurring as a result of the increasing number of users in this industry. In this research, the author provides solutions to overcome the problems that arise, (1) improving IT infrastructure, increasing security, (2) online operator facilities that explain directly, (3) updating security and operator knowledge on various new modes that are developing about crime on the internet. This activity will make people believe, comfortable, and willing to place their money in the bank, especially the placement of deposit funds online. This research contributes to the development of knowledge about banking digitalization efforts in Indonesia.
VERDADE, TÉCNICA E ARTE
Authors: Rocha Machado Bianca
Published: December 2021

O presente artigo pretende considerar a Kehre de Heidegger sob o ponto de vista de suas teses acerca da arte. Neste sentido, optou-se, primeiramente, por recuperar temas diretivos da analítica existencial, desenvolvida em Ser e Tempo, enfatizando as noções de compreensão, diferença ontológica e a apropriação da fenomenologia pelo projeto de ontologia fundamental (1). Em seguida, recupera-se a interpretação heideggeriana do conceito pré-socrático de verdade (alétheia) em sua conexão com uma concepção pré predicativa da linguagem (logos) (2).  Na terceira parte, evidencia-se a conexão entre a essência da técnica e a diferenciação Vorhandensein/Zuhandensein, na tematização do diagnóstico heideggeriano do mundo contemporâneo, sob a égide da supressão do estranhamento entre sujeito e objeto, em termos da continuidade entre a metafísica ocidental e a radicalização tecnicista da ciência moderna (3). Em conclusão, procede-se uma apreciação geral da tese heideggeriana da obra de arte como essencialização da verdade, examinando, a partir de uma discussão acerca do conceito de Ereignis, tanto o sentido em que se pode falar de uma ontologia da arte em Heidegger, quanto o que diferencia este programa de uma analítica existencial e, por fim, como a ontologia da arte forneceria acesso Ã  tematização da dimensão hermenêutica e pré predicativa da linguagem (4).
KANT E O COMÉRCIO PSICO-FÍSICO
Authors: Girotti Marcio Tadeu
Published: December 2021

Diante da crítica kantiana lançada Ã s concepções metafísicas sobre a doutrina da alma, buscaremos abordar a questão doÂ comércio psico-físico (troca de informações), entre o mundo sensível e suprassensível, ou, entre a alma, o corpo e o espírito. A problemática do comércio psico-físicoÂ é tratada por Kant na obraÂ Sonhos de um visionário explicados por sonhos da metafísicaÂ (1766), por conta da figura de Swedenborg, um entusiasta do mundo suprassensível, um visionário sueco, que afirma ter contato com o mundo dos espíritos. Com isso, Kant aborda a definição do conceito de espírito, bem como o problema da relação alma e corpo, dentro da questão da impenetrabilidade: como pode um ser imaterial ocupar um ser material? NaÂ Dissertação de 1770, Kant retoma a questão acerca das relações que se estabelecem entre corpos físicos e entre tais corpos e uma possível unidade do Mundo encontrada em um ser fora do mundo, ou uma causa comum (única): Deus. Essas relações, em certo sentido, fazem referência aoÂ comércio psico-físicoÂ estabelecido nosÂ Sonhos de um visionário. Já naÂ Crítica da razão pura (1787), a questão é retomada com referência Ã  crítica de Kant Ã s teorias tradicionais da doutrina pura da alma, que não são senão “paralogismos da doutrina transcendental da alma, a qual é tomada falsamente como ciência da razão pura sobre a natureza do ente pensante” (KrV, B 403). Nesse sentido, trataremos a questão entre as três obras citadas, buscando, ao menos, levantar a questão da possibilidade da comunicação entre um mundo e outro.
PARMÊNIDES, O PLURALISMO E A TRADIÇÃO COSMOLÓGICA
Authors: Leão Eryc de Oliveira
Published: December 2021

Tomando Parmênides de um ponto de vista predicativo, farei uma discussão sobre a relação entre ele e alguns de seus predecessores e sucessores, a partir de sua filosofia do eón, aquilo que é, entendida como um critério metodológico para a criação de cosmologias bem fundamentadas. O ponto de partida para essa discussão será a apresentação de algumas definições dos conceitos de monismo e pluralismo. Com esses conceitos em mente, o fragmento B2 e outros relacionados a ele serão analisados. Com isso ficará clara a confusão hermenêutica que pode surgir a partir de uma visão simplista desses conceitos lógicos. Assim, a filosofia de Parmênides será vista não como um rompimento com a investigação cosmológica, mas como uma proposta de reforma metodológica da investigação da natureza.
CONSTRUÇÃO DO ORADOR PELOS PROÊMIOS DE DEMÓSTENES
Authors: Fonseca Valesca Scarlat Carvalho da
Published: December 2021

Demóstenes é reconhecido como o autor de um corpus de proêmios isolados. Analisados de acordo com os três meios de persuasão do discurso (éthos, páthos, lógos), da Retórica aristotélica, os proêmios se apresentam com caráter marcadamente metalinguístico, em que se desenvolve o lógos argumentativo a respeito dos discursos deliberativos. Nota-se também uma manifestação indireta do éthos, ao construírem a imagem do bom orador, que deve apresentar o melhor discurso. Comparados aos proêmios dos discursos inteiros de Demóstenes, os quais se desenvolvem em torno do assunto que será abordado na exposição e provas do discurso, os proêmios isolados apresentam majoritariamente o tema metalinguístico, tratando de como se fazer um discurso deliberativo. Neste artigo, pretendo mostrar que provavelmente tenham sido feitos sem a finalidade de serem utilizados em discursos futuros, podendo fazer parte de uma prática pessoal do orador, a fim de treinar sua habilidade escrita e argumentos que constroem o seu caráter, como também apresentar Demóstenes como um possível pensador da retórica, que pode ter contribuído, além de com seus discursos, com possíveis manuais de modelos, comuns em Atenas e reconhecidos como as primeiras contribuições à retórica.
HABERMAS E A CRÍTICA À EUGENIA LIBERAL
Authors: Rohling Marcos
Published: December 2021

Pretende-se nesse texto, em primeiro lugar, apresentar os argumentos de Habermas contra a eugenia liberal, mais especificamente, contra a eugenia positiva. Vão-se afirmar, igualmente, os argumentos de Habermas em favor de uma ética da espécie, os quais permitem apenas uma eugenia negativa, isto é, aquela com fins terapêuticos sem que, para isso, seja necessário interferir na estrutura genética, em virtude de, em primeiro lugar, interferir na autocompreensão dos indivíduos como livres e iguais e, em segundo lugar, na irreversibilidade de tais mudanças. Por fim, serão arrolados alguns críticos das teses habermasianas. Esses autores, em geral, apontam para um certo retrocesso da perspectiva do filósofo de Frankfurt por tentar recuperar a ideia de natureza humana.
FRONTEIRAS ENTRE NAÇÃO E AMIZADE
Authors: de Pinho Araújo Pedro Gabriel
Published: December 2021

Uma reflexão a respeito sobre a interação entre os conceitos de nação, justiça e amizade dentro da obra de Albert Camus, sobretudo através do livro Cartas a um amigo alemão. Nela, exploraremos diferentes formas de identidade nacional através da perspectiva da ideia de amor ao país. Para tanto introduziremos a discussão relativa a meios e fins na esfera política com a obra Os Justos. Dessa forma nos aproximaremos das consequências da incondicionalidade de tal sentimento. Finalmente, defenderemos junto a Camus que a justiça deve ser um elemento condicionador nessa relação.  Concluiremos a presente discussão com uma breve reflexão a respeito das possibilidades em torno das identidades transnacionais.
GRAHAM PRIEST
Authors: PÓLEMOS
Published: December 2021

Entrevista concedida pelo filósofo Graham Priest, aos editores Felipe Castelo Branco Medeiros e Alexandre Mello e ao estudante de mestrado, Fábio Salgado, em abril de 2013.
CONSIDERAÇÕES NIETZSCHIANAS SOBRE O CORPO
Authors: Ferreira Costa Abraão Lincoln
Published: December 2021

A filosofia em Nietzsche se desenvolveu através da sua crítica à posição dualista que considera na composição humana a existência de uma dualidade psicofísica, representada pelas diferenças entre o corpo e a alma. Ao empreender um profundo questionamento dessas teorias, o filósofo alemão passa a combater grande parte da tradição filosófica idealista, a começar por Platão, supostamente responsável por estabelecer a divisão metafísica entre os mundos sensível - onde reside nosso corpo físico de imperfeições e fraquezas, e o mundo das substâncias inteligíveis, repleto de verdades e da perfeição. Com interesse de aprofundarmos sobre o monismo de Nietzsche, notamos que na sua perspectiva, o corpo físico acabará sendo entendido não como matéria meramente dispendiosa, mas como processo dinâmico, ou como um movimento de forças em contínua mudança. Abordando as diferentes obras do autor e com o subsídio de intérpretes do seu pensamento, como Gilles Deleuze e Miguel Angel Barrenechea, propõe-se analisar a singular concepção nietzschiana de corpo para além da metafísica e do fisicalismo. Nessa ótica, corpo não é entendido como uma unidade substancial, mas como o confronto entre os impulsos corporais que determinam as múltiplas relações de poder e seus acordos temporários na totalidade orgânica.
MEMÓRIA, IMAGEM E ARTE CONTEMPORÂNEA
Authors: Magalhães de Oliveira Suzzana
Published: December 2021

Este artigo pretende investigar o diálogo que a arte contemporânea pode estabelecer entre artista e público. Analisando os trabalhos de Christian Boltanski e Joseph Cornell, que têm como ponto comum a memória, pretende-se discorrer, por meio de conceitos da consciência fenomenológica, sobre as relações entre consciência, objeto de arte e fruidor.
ARENDT: LIBERDADE E TOTALITARISMO
Authors: Andrade Nunes Heleny , Neves Barbosa Vicente José João
Published: December 2021

O presente artigo visa analisar e refletir sobre o fenômeno totalitário, na perspectiva de Arendt. É apontado neste trabalho de forma específica, como a liberdade é sucumbida pelos modelos totalitários. Apresenta-se a problemática do totalitarismo de forma a propiciar reflexões e análises, a cerca das massificações contemporâneas. Contudo, se faz necessário relatar sobre o termo, a unidade de representação do conceito da terminologia Totalitário, a historicidade que a envolve bem como a puerilidade e a ação dos homens que viveram este modelo político.
ASSESSMENT METHODS
Authors: Shumilina Vera , Kurilov Andrey , Ermakova Yuliya
Published: December 2021

The article is devoted to the research analysis of the current patterns of development of evaluation activities. Three systemic approaches used in modern evaluation activities are considered. Their analysis and criticism is carried out. Conclusions are drawn about their effective symbiosis. Definitions of cost and price are given. An approximate method of market analysis on the example of movable property is disclosed. Each of the stages is revealed. In conclusion, it was concluded that modern valuation methods require improvement, since any valuation method gives only an approximate cost. The main problem of all evaluation methods is also formulated: irrationality of the market: sellers and buyers
FINANCIAL SECURITY IN THE ECONOMIC SECURITY SYSTEM OF THE RUSSIAN FEDERATION
Authors: Shumilina Vera , Talanina Veronika
Published: December 2021

This article examines the concept of financial security of the state. The article is also devoted to the consideration of the main problems that act as threats to the financial security of the country. The problem of servicing the state external and internal debt, as well as capital outflow from the country is considered in more detail. Statistical data on the problems voiced are presented. The consequences of ignoring these problems are analyzed
BUDGETING AND PRICING AT THE ENTERPRISE
Authors: Krokhicheva Galina , Revina Yulia , Lantratova Yulia
Published: December 2021

The article is devoted to the research analysis of the current patterns of development of the budgeting and planning system at the enterprise. One of the effective methods of enterprise management is budgeting, as an integral part of planning. The paper analyzed budgeting, a process that exists in almost every enterprise. The budgeting process is structured and the aspects involved in this system are identified. In conclusion, it was concluded that the main goal of a modern enterprise is not only profit generation, but also sustainable development. Correct management decisions, which should be based on budgeting and pricing, can enhance these processes
STARTUPS IN RUSSIA
Authors: Kuznecova Elena , Kudinov Roman , Golubova Anguelina
Published: December 2021

These days, startups are playing an increasing role in the development of the country's national economy and its economic stability. They are based on a risky and innovative nature. The development of startups in Russia serves to support its economy and increase its innovation potential. It is necessary to structurally investigate and develop the domestic venture market, which will open the way to the international market and foreign investments in the future
Practice on CSU-CCECC-ABU Cooperation Mode
Authors: Atolagbe Shakirudeen Olabanji , Xuhui He , Bin Yan
Published: December 2021

Student exchange program has been an integral part of higher education, which is popularly known as international joint-, double-, and combined-degree programs, which perform an important role in which its strategic plan is aimed to allow students to become true global citizens. Educational Internationalization strategy brings important benefits to individuals, institutions, and the nation’s education systems. The international student exchange program is not only a powerful tool in strengthening the relationship between two institutions but also helps in building the social, political, and economic development of the partner nations. Also, it is among the most cost-effective ways to project influence around the world. Educational cooperation on student’s exchange has been of positive impact on the status of any country, institution, and students which has directly influenced the society at its eminent background for an only positive outcome and a brighter future.  The maiden practice of CSU-CCECC-ABU cooperation was in line with the mission of both universities to deeply promote collaborative innovations to meet the needs and challenges of both Nigeria, the Peoples Republic of China, and the rest of the world.This paper first outlined the background concepts and explicitly analyzed the pattern of cooperation practice, research on the National, University, and Students benefits respectively. Second, it provided a comprehensive description of challenges faced by exchange students during their stay in China.  Third, suggestions were also provided on how to improve and sustain the educational cooperation practice of the joint degree program. Furthermore, it provides the current status of the CSU-CCECC-ABU cooperation practice. Finally, the paper provides directions to subsequent research studies.
Compiling Textbook of Elastic-plastic Mechanics for Major of Oil and Gas Storage and Transportation Engineering
Authors: Yanfei Chen , Yufeng Yan , Heng Ni , Mingchang He , Zhihao Wang , Zuming Wu
Published: December 2021

"Elastic-plastic mechanics" is a required course for engineering postgraduates in petroleum colleges and universities, such as students who major in oil and gas storage and transportation engineering. It is the basis for personnel engaged in structural safety assessment. In the past teaching process, the teaching effects of this course were unsatisfactory. There are many reasons for this phenomenon, such as the strong theoretical nature of this course, the need for a large number of formula derivation, the high requirements for students' mechanical foundation and mathematical foundation, the lack of appropriate teaching materials and the slackness of students' minds. Based on years of teaching experience, the teaching team has reformed the existing teaching materials of “Elastic-plastic mechanics” to meet the needs of petroleum colleges and universities. In this reform, we have referred to a large number of published textbooks of “Elasticplastic mechanics” and the experience of textbook construction at home and abroad. The newly compiled textbook of “Elastic-plastic mechanics” plays a certain role in improving the teaching quality of “Elastic-plastic mechanics” in petroleum colleges and universities.
Analysis of Solvency of A-Share Listed Companies in China’s Real Estate Industry
Authors: Hongxia Hu , Yuting Wang
Published: December 2021

The real estate industry is a capital-intensive industry and capital has become a particular concern for real estate enterprises. For a long time, China’s real estate enterprises rely on high-leverage development and carry out high-debt and high-risk operations. The solvency of real estate enterprises has been the focus of stakeholders’ attention. In August 2020, China’s regulatory authorities introduced new financing regulations for real estate enterprises. They set up “three red lines,” which brought real estate enterprises’ solvency into focus once again. This article takes A-share listed companies in China’s real estate industry as an example, analyzes and evaluates its debt solvency, and gives suggestions based on new policies and regulations, hoping to provide specific references to the enterpriser’s manager and external decision-makers.
Financial Analysis of MI’s Company Based on Harvard Analysis Framework
Authors: Jingxian Guo , Yuanxi Yang
Published: December 2021

This paper takes the financial statements of MI from 2017to 2019, and uses Harvard analysis framework to analyse the financial situation of MI. The analysis content mainly includes enterprise macro environment, industry competitive analysis and financial ratio analysis. This paper tried to understand the current situation and development prospect of MI. Based on the analysis of MI’s financial situation under the framework of Harvard, we summarized the existing problems and put forward suggestions.
Investigating the Financial Crisis in 2008 from the Perspective of Banking Systems
Authors: Tonglei Zhang
Published: December 2021

The financial crisis of 2008 precipitated by credit issues in the US housing market is probably one of the most profound financial events in recorded history. Its shockwaves have significantly affected almost every market centre as well as country in the world. The aim of this report is accordingly to investigate major reasons behind the crisis from a special angle of banking systems. In particular, problems hidden in regulations, mechanisms and systems in the wake of the financial crisis are focused specifically in this report.