bluuebunny/crossref_metadata_2025 huggingface dataset:
Personal Tax Planning: Current Issues in Compensation
Authors: Georgescu Ana-Luiza
Published: July 2021

This article discusses the main categories of compensation programs as distinguished for tax purposes and describes some of the potential tax implications that may be associated with certain changes made to these compensation programs, as well as some approaches to mitigate such tax impacts. It also reviews proposed legislative changes in the area of stock options and suggests what companies should be considering in preparation for these changes. Further, in the context of the COVID-19 pandemic, this article discusses key aspects of "working from anywhere" in relation to certain compensation programs, and the potential and expected impact of environmental, social, and governance corporate imperatives in designing and determining executive compensation.
PERBANDINGAN METODE KONVENSIONAL DENGAN BIM TERHADAP EFISIENSI BIAYA, MUTU, WAKTU
Authors: Rizqy Rizal Maulana , Martina Nunung , Purwanto Hari
Published: July 2021

Perkembangan dunia konstruksi yang sudah sangat pesat di Indonesia terbukti dengan adanya metode baru untuk konstruksi yaitu Building Information Modelling (BIM). Munculnya BIM ini diklaim dapat membuat pekerjaan menjadi efektif dan efisien. Sebelum adanya BIM, kegiatan engineering dilakukan dengan menggunakan metode konvensional atau yang telah dikenal dengan AutoCAD, SAP, Ms. Project yang sering digunakan untuk pekerjaan perencanaan proyek. Pekerjaan menggunakan aplikasi tersebut memakan lebih banyak waktu karena dari masing-masing aplikasi tersebut harus dikerjakan secara manual. Hal ini berbeda dengan BIM yang antar aplikasinya dapat terintegerasi satu sama lain, sehingga dapat mempercepat proses pekerjaan yang akan menyingkat waktu dan juga membuat sumber daya manusia menjadi lebih sedikit. Dalam penelitian ini akan dijelaskan apa saja perbedaan jelas proses perencaan konstruksi khususnya saat pembuatan metode kerja dan shopdrawing yang ditinjau dari segi biaya, mutu, waktu. Dan juga akan mengetahui apa saja kelebihan dan kekurangan BIM karena ini adalah sesuatu yang baru, maka dari tiu untuk penelitian ini dilakukan dengan metode kueisioner dan wawancara kepada para draftrer dan engineer yang sudah berkecimpung didunia konstruksi dan sudah merasakan menggunakan BIM. Dengan studi kasus perencanaan Jalan Tol Jakarta – Cikampek II Selatan (Paket 3) dilakukan perbandingan efiseiensi biaya dan waktu dengan metode konvensional dan BIM. Penelitian ini menghasilkan kesimpulan bahwa aplikasi BIM dapat mempercepat proses pelaksanaan kerja sebesar 43.82%, tetapi berbeda dengan biaya lebih mahal dari konvensional dikarenakan biaya investasi awal untuk lisensi software yang mahal.
ANALISA KOMPARATIF ANTARA ACUAN PERANCAH SEMI SISTEM DENGAN ACUAN PERANCAH ALUMINIUM. STUDI KASUS : PROYEK RANCANG BANGUN RUMAH SUSUN, PONDOK CINA, DEPOK
Authors: Andriyono Illona Fatikah , Broto Agung Budi
Published: July 2021

In selecting the formwork work method, the things that need to be considered include cost, quality, and time. Comparison of several methods of formwork work is carried out to obtain the correct method. Comparisons were made to the Semi System formwork method and the Aluminum formwork method. To compare the two methods requires volume calculation, the multiplier coefficient referred to by the PUPR Regulation No. 28 / PRT / M / 2016, non-conformence data, and work duration. This data is processed into the need for the cost of formwork for the two methods based on the PUPR Ministerial Regulation Number 28 / PRT / 2016, the percentage of concrete defects due to formwork, and the scheduling duration presented in the bar chart. The two methods are compared based on the need for the cost of the work, the number of percent of quality, and the work duration. The comparison shows that the aluminum formwork method is superior in terms of cost (RAB). It is produced more efficiently by 3.4%. In terms of quality, this method results in less damage (concrete defects) to minimize repair costs later, and when the work reaches 43% more effective.
EVALUASI GEDUNG ARSIP POLITEKNIK NEGERI JAKARTA SESUAI SNI 1726-2019 DAN SNI 2847-2019
Authors: Setiawan Yanuar , Ryanto Bima , Geraldine Mikha , Rina Rinawati
Published: July 2021

The purpose of this research is to recalculate the upper structure of the X building of Jakarta State Polytechnic uses SNI-2847-2019 regulations regarding concrete and SNI 1726- 2019regarding earthquakes. This building consists of 3 floors which use concrete as its main structure. Recalculation includes structural elements starting from collar beam, floor plates, beams, and columns, which are expected to withstand the loads who worked on it. Structural analysis was performed using the ETABS 2013 software. Especially for the calculation of the column structure, the SP Column software is used. The results were obtained from the recalculation of the PNJ x Building in the form of dimensional differences and reinforcement against the existing building. Dimension and reinforcement after redesign became more the size of the existing building. The recalculation results indicate that planning re-using SNI 1726-2019 and SNI 2847-2019 are strong to bear the working load after the dimensions and reinforcement are enlarged.
Physico-Chemical Properties of Deep-Lying Oils
Authors:   Institute of Petroleum Chemistry of Siberian Branch of Russian Academy of Sciences, Yashchenko I. G. , Polishchuk Y. M. ,   Institute of Petroleum Chemistry of Siberian Branch of Russian Academy of Sciences
Published: July 2021

The article is devoted to the urgent problem of studying the features of the properties of poorly studied oils at great depths (more than 4,500 m), the need for development of which is caused by the continuing decline in oil production in traditional oil producing provinces. The analysis of the spatial distribution of reserves across the continents and countries of deep-seated oils and changes in their physico-chemical properties and the occurrence conditions, which made it possible to identify their main features. The studies used information on 21067 oil samples from 167 oil-bearing basins of the world, obtained from the database on the physicochemical properties of oils. The features of the physicochemical properties of deep-seated oils have been established, which are manifested in a decrease in the density and viscosity of oils, in a decrease in the content of sulfur and asphalt-resinous substances, and in an increase in the content of light fractions and oil gas in comparison with oils of small and medium depths.
Estimation of Lubrication Stability of Diesel Fuels under the Oxidation and Storage Conditions
Authors:   25th State Research Institute of Chemmotology, Ministry of Defense of Russia, Nelyubov D. V. , Sherbakov P. J. , ,   25th State Research Institute of Chemmotology, Ministry of Defense of Russia, Chernisheva A. V. ,   25th State Research Institute of Chemmotology, Ministry of Defense of Russia, Gubareva V. A. ,   25th State Research Institute of Chemmotology, Ministry of Defense of Russia, Shatsky A. O. ,   Military Innovation Technopolis “ERA”
Published: July 2021

The paper is given to investigation and definition of optimal parameters of oxidation of diesel fuels for the purpose of estimation its lubrication stability under the storage conditions. On the foundation of critical analyze of previous method’s parameters it were corrected the volume of oxidating fuel, the type of catalyze-active metal, which is contacting the fuel and also the fuel-metal and fuel-air contact-square. These corrections are allowed to increase the adequacy of chemical composition changes of diesel fuel at the oxidation to the same changes at the storage conditions. It was found that using the cuprum as the catalyze-active material of storage tanks increases the appearance of carbonyl and carboxyl oxidation products and decreases the appearance of hydroxyl oxidation products that is not adequately the chemical changes of diesel fuels while its storage in steel tare. On the foundation of three samples of diesel fuel investigation was found that decreasing of lubrication ability of diesel fuel at its storage for the 10 months could be forecasted by its oxidation via the developed method at least of 2, 4 and 6 hours with the following estimation lubrication ability of oxidated samples.
Adsorption Treatment Izopentane from Dimethyl Sulfide
Authors:   «Volga Research Institute of Hydrocarbon Feed» JS, Mazgarov A. M. ,   «Volga Research Institute of Hydrocarbon Feed» JS, Vildanov A. F. ,   «Volga Research Institute of Hydrocarbon Feed» JS, Korobkov F. A. ,   «Volga Research Institute of Hydrocarbon Feed» JS, Kuznechova N. I. ,   «Volga Research Institute of Hydrocarbon Feed» JS, Okruznova T. I. ,   «Volga Research Institute of Hydrocarbon Feed» JS
Published: July 2021

The adsorption capacity of a number of zeolites during the purification of the n-hexane + dimethyl sulfide model mixture from dimethyl sulfide was studied. Under the selected conditions (21–24°C, flow rate of the model mixture —120 ml/h, adsorbent volume — 50 ml) ultra-stable zeolite exhibits the greatest sulfur capacity 2.3% by weight.
The Prospects for Reducing the Carbon Footprint in Liquefied Natural Gas Industry
Authors:   Gubkin Russian State University of Oil and Gas, Grigoyeva D. M. , Fedorova E. B. ,   Gubkin Russian State University of Oil and Gas
Published: July 2021

To meet the terms of the Paris Agreement, it will be necessary to restructure the world economy, make an energy transition to low-carbon development, which will subsequently affect the conventional energy sources industry and, in particular, the liquefied natural gas (LNG) sector. The article provides an overview of the prospects for reducing the carbon footprint in the gas industry. Technical, political and economic measures of decarbonization formation are given. The prospects of the natural gas export market for Russia are outlined. The classification of technologies related to carbon dioxide capture is presented. Special attention is paid to reducing greenhouse gas emissions in the LNG industry.
Data Processing Method of Well Testing
Authors:   Grozny State Oil Technical University» named after Academician M. D. Millionshchikov, Bakraev М. М. , Bulyukova F. Z. ,   Ufa State Oil Technical University, Dumler E. B. ,   Ufa State Oil Technical University, Soltukiev T. B. ,   Grozny State Oil Technical University» named after Academician M. D. Millionshchikov, Ordashev I. E. ,   Grozny State Oil Technical University» named after Academician M. D. Millionshchikov
Published: July 2021

The article presents an analysis of technological schemes for the development of the XXIII layer of the Goyt-Kort field, as a result of which the implementation of measures for high pressure gas injection is proposed. The geological and production characteristics of the reservoir, technological features of the developed process and economic needs justified the choice of the Goyt-Кort field as a priority object for high-pressure gas injection to enhance oil recovery. As a result of the proposed measures, an increase in reservoir pressure was noted in the area of the first row of production wells, an improvement in their performance due to gas injection.The characteristic reasons for the frequent well workovers caused by deposits of asphalt-resin-paraffin substances in equipment, in tubing and flow lines have been identified. Measures are provided to eliminate and combat the listed complications. Thus, the field tested and implemented the technology of constant dosing of the inhibitor into the annulus of the well. Comparative testing of the activity of the reagents was carried out. To remove the clay bridging agent of the pore matrix of high-temperature terrigenous objects, the use of reagents based on boronfluorinehydrogen acid is recommended.
Mothers and Sons: Representing Motherhood in Blood Wedding and Mother Courage and Her Children
Authors: Saleh Sabrine
Published: July 2021

This paper examines the representation of the mother figure in two modern tragedies, namely Blood Wedding (1932) by the Spanish dramatist Federico García Lorca and Mother Courage and Her Children (1939) by the German playwright Bertolt Brecht. The paper sheds light on the binary representation of maternity in both plays. Hence, it highlights how the mother figures are depicted as traditional, “natural” mothers who are caring and overprotective but simultaneously contradict the traditional mother archetype, rendering themselves “bad mothers.” It shows that the mothers sacrifice their motherhood or maternal love for the sake of the other side of the binary which is traditions, honor, and revenge in the case of the Mother in Blood Wedding whereas business and capital in the case of Anna Fierling in Mother Courage and her Children. Eventually, the other side of the binary, which is not motherhood, wins. To achieve its purpose, the paper examines the mother-son relationship in Blood Wedding as well as the mother-son and the mother-daughter relationship in Mother Courage and Her Children.
Prevalent Academic Cheating Practices Among Pre-Service Teachers
Authors: Frigillano Shirley
Published: July 2021

This descriptive study determined the pre-service teachers’ extent of engagement in academic cheating in exams, assignments, and bibliography.  The study utilized the validated researcher-made instrument for data gathering. Mean, SD, ANOVA, and Mann Whitney U obtained the quantitative results. Findings revealed that academic cheating was prevalent among the pre-service teachers with high engagement in writing or citing correct bibliography. They claimed ideas as one’s design work, cited sources without reading the complete article, and copying someone’s ideas as a foundation for writing. Pre-service teachers cheated on exams by studying from previous tests and sharing with/copying the answers with/from peers. In terms of assignment, they worked with others on an individual project, received help on an individual assignment without the instructor’s permission, and watched the film/video version - rather than reading the assigned book. Pre-service teachers from secondary and elementary levels significantly varied in their extent of academic cheating engagement in writing or citing bibliographies, and they manifested a similar extent of engagement in academic cheating in exams and assignments. Pre-service teachers, who specialize in English, Filipino, Math, and Social Studies, significantly differed in their extent of engagement in academic cheating.  Low regard for school rules and policies, lack of self-study, increased use of electronic media, and the concept that everyone does it may have influenced these academic misconducts. Academic cheating as an unethical behavior needs to be explained among the pre-service teachers being the future model educators. Strict rules and policies need to be implemented to keep up academic integrity in the learning institution.
Conjunction Shifts and their Impact on Translation Quality of Orwell’s Animal Farm
Authors: Hardono Marcelinus Aris , Nababan  , Santosa Riyadi
Published: July 2021

This study aims at identifying conjunction shifts and their impact on the translation quality of Orwell’s Animal Farm in accuracy and acceptability aspects. This descriptive qualitative research is an embedded-cased study and oriented to translation products. The data were collected by document analysis and focus group discussion and then analyzed by Spradley’s data analysis method. The results show that 207 data of conjunction shifts in terms of form, expression, function, major classification meaning, categorical meaning, and sub-categorical meaning affect translation quality. The assessment of translation quality of conjunctions that shifted in the translation of the novel Animal Farm results in an average accuracy score of 2.09 and an average acceptability score of 2.84. Even though they are less accurate, the translation results of conjunctions that shifted in the translation of the novel are quite acceptable. This implies that translators should master on form, expression, function, and meaning of conjunctions so as to produce a good quality translation result.
A Pragmatic Analysis of Mitigation in the New Testament and Prophetic Traditions
Authors: Al-Ameedi Riyadh Tariq Kadhim , Abood Adawiaya Sattar
Published: July 2021

This paper attempts to investigate mitigation in biblical verses and prophetic traditions from a pragmatic perspective. This study tries to answer the following question: what are the most common pragmatic theories by which this phenomenon is conveyed by the speaker and understood by the listener. Accordingly, it tries to achieve the following aims: 1) specifying the most prominent categories of speech acts employed in such texts; 2) delineating the politeness strategies exploited in this discourse; 3) identifying the deictic expressions and pragmatic – conversational strategies utilized in both texts, It is hypothesized that 1) biblical verses and prophetic traditions show variations in the use of directive speech acts; 2) both positive and negative politeness strategies are employed in religious discourse ;3) non-specific reference and second person plural as deictic expressions are supposed to be used widely in this discourse;4) hinting strategy is employed highly in religious discourse because it indicates indirectness. An eclectic model is developed which utilizes Searle's (1969) model of speech acts and Brown & Levinson's (1987) model of politeness. The data of analysis are limited to three biblical texts taken from the New Testament and three prophetic traditions. Findings of the analysis reveal that the first and second hypotheses are fully validated whereas the third and fourth ones are partially invalidated in that non-specific reference pronouns such as 'one' is not used in biblical texts and the hinting strategy is not the most prominent strategy in biblical texts.
Feminism and Gynecocracy in Classical Autors Dona María de Zayas Sotomayor and Tirso de Molain
Authors: Medenou Cossi Basile
Published: July 2021

This study based on María de Zayas Sotomayor and Tirso de Molina, especially on their classical Golden Age books Prudence in Woman and Amorous and Exemplary Novels, has for purposes to raise the question of women empowerment again and analyze their handling approaches of the feminist subject matter, to identify and suggest solutions to the hindrances of the solvency of that social phenomenon of women discrimination now a days. We carried it out by socio-critical approach and with objective, comparative, esthetical and analytic heuristic methods. It turns out of our work that both of María de Zayas Sotomayor and Tirso de Molina are feminist writers, but there are some subtle differences between them: Tirso de Molina put special emphasis on women political skills, whereas María de Zayas develops femininity, condemns their objectification by men and advocates their intellectual and social emancipation. Apart from that, our analyzes revealed that social and cultural obstacles continue to maintain the phenomenon. We proposed a cleaning up of the habits and the lifting of old fashioned taboo, mainly in African cultural areas where such habits are still unchanging.
Speech Disfluencies in Simultaneous Interpretations of Spontaneous and Non-Spontaneous Speeches
Authors: Boughaba Hicham
Published: July 2021

The present paper is an attempt to examine speech disfluencies in simultaneous interpretations of spontaneous and non-spontaneous speeches from English into Arabic. It focuses on the difference between the rate of disfluencies in renditions of spontaneous and non-spontaneous speeches. The data were collected from authentic sessions of professional interpreters from English into Arabic. The speeches and interpretations were transcribed. The data was divided into two different categories: ‘spontaneous source speeches and their renditions’ and ‘non-spontaneous speeches and their renditions’. Disfluencies in the source and target texts were analyzed and compared. The results of the analysis showed that the rate of disfluencies in spontaneous speeches is significantly higher than the renditions of non-spontaneous speeches. The analysis also demonstrated that silent pauses are the most frequent disfluency in both categories of interpretations, followed by prolongations and filled pauses.
Derivational Morphemes in Guihulngan-Visayan
Authors: Perez John Carlo
Published: July 2021

Studies indicate that morphology is vital in examining word systems to understand a specific language better. Morphology helps in assessing the internal structure to discover natural language and linguistics. This study employs a mixed-method design that gives a quantitative analysis of the derivational morphemes and a qualitative approach that examines the corpora made by second-year college students to understand the meanings and functions of derivational morphemes of the Visayan language, specifically the Guihulngan-Visayan because it is believed that word structures and processes can provide an efficient relationship between speakers. Although Guihulngan-Visayan is not an established dialect, significant research proved that the Visayan language is composed of different dialects unique to every place. This present study aims to uncover the features and to distinguish the characteristics of the dialect. After careful analysis of the author and the meticulous attention of the inter-raters, it was revealed that the derivative morphemes used include prefixes, infixes, and suffixes, which shows that the language has contained varied and exciting morphological methods that could influence the message of a speaker, considering that it is 'divided between grammar and lexicon.’ In summary, these kinds of morphemes should not be generalized; instead, critical understanding of the dialect should always be given priority to show proficiency and appropriate communication.
The Integration of ICTs in EFL Teaching in Ecuadorian High Schools: One Country, Two Realities
Authors: Medina Jorge Checa
Published: July 2021

This research study starts from the premise that the integration of Information and Communications Technologies (ICTs) in education is the key to the ultimate improvement of EFL teaching. Therefore, the purpose of this study is to determine whether the complete integration of ICTs in EFL education in Ecuadorian high schools can materialize or not by examining the diverse realities and perceptions of English teachers and students from public and private high schools. Using the quantitative methodology, this study analyzed the data obtained by administering surveys regarding the use of ICTs to 24 English teachers whose ages ranged between 26 to 50 years old and had teaching experiences that went from 2 to 25 years along with 2520 students whose ages ranged between 11 to 17 years old, equally spread among six public and six private Ecuadorian high schools in three different cities: Quito, Guayaquil, and Machala. The findings show that private high schools are better equipped technologically speaking with full access to ICTs, their staff is mostly ready to work with them and their student population has also complete access to ICTs at home at school and show a positive attitude towards such integration, whereas public high schools are poorly-equipped regarding technology, their teaching staff is under-qualified to work with said technologies in the class and their student population has little or no access to them at home, which makes them have a negative attitude towards the said process. This leads to the conclusion that the successful integration of ICTs in EFL teaching is only feasible in private Ecuadorian high schools due to their advantageous position when compared to their public peers.
Folktales in the Folder of Human Mind: An Analytical Overview
Authors: Bhattacharya Debangana , Karmakar Rita
Published: July 2021

Folktale – is one of the traditional sources of entertainment and is a true reflection of society. The study of Folktales remains incomplete without its psychological interpretations. Psychoanalysis is a toll by which we can highlight the significance of folktale interpretation for understanding the human mind and its associated problem. Every society has its own norms and values and folktales represent those social boundaries and phenomena. Ritamoni Das (2014), stated that the Study of folktale in the light of psychoanalytical theory proves to be useful in understanding human behavior and social problem. This study emphasizes the Folktale analysis based on some of the major psychological and sociological approaches like Freudian method, Jungian analysis of folktales, Karl Abraham’s pointing out of the similarities between the fantasies materials in folktales and dreams. The assumptions of this study are twofold, Firstly, because of social control sometimes people cannot fulfill their own personal needs and desire, and Secondly, the psychological analysis of the folktale’s materials is inevitably subjective because each individual is going to come up with his own interpretation of the stories. This study aims at understanding the impact of various characters of folktales on the human psyche and analyzing the unconscious desire and the use of ego defenses mechanism in coping up with societal norms and values.
Politics of Covid-19: A Study of the Role of the Global Powers in Combatting the Pandemic
Authors: Thalpawila Osantha Nayanapriya
Published: July 2021

The Covid-19 pandemic, having convincingly proved its deadliness, has become the most significant global calamity experienced to date in the 21st century. The Covid-19 virus outbreak besides affecting the health of people across the world seriously has also badly disrupted the economies of all countries, and the livelihoods of their citizens. The most recent data from the United Nations Industrial Development Organization (UNIDO) has indicated that most of the lower to upper-middle-income countries have been significantly impacted by the rampaging COVID-19 pandemic. This has prompted a concerted effort by the World Health Organization (WHO) and the major world powers to combat the spread of the Covid-19 global pandemic. In combating this pandemic, the world powers have a responsibility to collaborate with the WHO, as they wield a lot of power in the decision-making process at a global level. The aim of this study is to examine the international cooperation that has been taken forward to combat the ‘Covid-19’ pandemic in the context of management of major calamities by the global powers. The study focuses on the 18-month period from December 2019 when the pandemic first broke out, to June 2021. The study is based entirely on secondary data collected from the reports and documents of involved organizations and the media. The leaders and people of the USA and some Western countries did not provide adequate support to contain the outbreak of the Covid-19 pandemic in the early stages. They used the disparaging term ‘Chinese Virus’ to refer to the deadly virus, which President Trump wholly underestimated and treated as a minor irritant. Further, avoidable mass gatherings contributed to repeated outbreaks of the virus, which spread from country to country. Mass rallies were held protesting the lockdowns by raising the issues of liberal democracy and individual freedom. Although several high-income Western countries developed vaccines to arrest the pandemic, the distribution of vaccines was not done in a fair and equitable manner. The WHO policy on the distribution of vaccines was undermined due to the “Vaccine Politics” of the world powers. The other aspect of Covid-19 politics was that the pandemic had given rise to a ‘cold war’ between the major Western powers and the burgeoning Chinese power and influence at the global level. Finally, it must be understood that the global cooperation required to combat the Covid-19 pandemic was badly hampered due to the politicization of the programs planned for this purpose during the first year of the pandemic.
Review of Student Wellness and Academic Libraries: Case Studies and Activities for Promoting Health and Success
Authors: Henry Tiffany
Published: July 2021

Review of Holder, S. & Lannon, A. (Eds.). (2020). Student wellness and academic libraries: Case studies and activities for promoting health and success. Association of College and Research Libraries.
Crisis Prepared Foundations: Partnerships and Systems Awareness in Educational Institutions
Authors: Fife Dustin
Published: July 2021

This article focuses on the role partnerships play in creating innovation during a crisis and how partnerships prepare organizations for future crises. While the COVID-19 pandemic is taken as a major backdrop for this article, the focus in this article of building lasting partnerships and systems awareness before and during crises is applicable to many other institutions. The author believes that partnerships are the foundation to thriving and innovating during the most difficult of times.
NECESSIDADE DE TRATAMENTO ODONTOLÓGICO EM PACIENTES COM TRANSTORNO DO ESPECTRO AUTISTA
Authors: De Pauli Julia , Hubner Da Silva Aline , Oliveira Keller Alexandra , Sandini Linden Maria Salete , Bervian Juliane , De Carli João Paulo
Published: July 2021

O Transtorno do Espectro Autista (TEA) exige demandas variadas na área da saúde, especialmente na odontologia, os indivíduos com TEA, normalmente, apresentam graus mais avançados da doença cárie e periodontal pela inadequada higiene oral e difícil manejo interferindo na saúde bucal. Objetivo: verificar o Índice Necessidade de Tratamento Odontológico (INTO) em indivíduos com TEA do município de Passo Fundo – RS. Método: a amostra é composta por 22 indivíduos de ambos os sexos com idades entre 6 e 14 anos, e diferentes graus de TEA. Resultados: 45% das crianças analisadas na pesquisa não necessitavam de tratamento odontológico, 40% tinham de 1 a 3 dentes com necessidade de tratamento e, 13% das crianças tinham de 4 a 8 dentes com necessidade de tratamento odontológico. Conclusão: as meninas apresentam uma saúde bucal geral melhor que os meninos, porém, quando necessitam de tratamento, as necessidades são mais complexas e em maior número; foram poucas as crianças com 4 a 8 dentes necessitando de tratamento odontológico, porém somadas com as crianças com 1 a 3 dentes necessitando de intervenção o número passa da metade das crianças do estudo (54%), ou seja, neste estudo mais da metade das crianças com TEA necessitam de alguma intervenção odontológica.
PRÁTICAS EXTENSIONISTAS NA FORMAÇÃO DE PROFESSORES DE MATEMÁTICA: RELATO DE UMA OFICINA SOBRE FUNÇÃO POLINOMIAL DO SEGUNDO GRAU
Authors: Favaretto Matté Luís Gabriel , Scarpari de Melo Indianara , Dilda Vanessa
Published: July 2021

É necessário que o ensino de Matemática seja mais atrativo, profícuo e inovador. Para isso, ações de extensão universitária, associadas a práticas metodológicas diferenciadas, podem contribuir significativamente no processo de ensino e aprendizagem dos estudantes. Neste artigo, apresenta-se o relato de uma experiência vivenciada por extensionistas do curso de Licenciatura em Matemática, da Universidade de Passo Fundo (UPF), que fazem parte do Projeto de Extensão Formação Continuada de Professores de Matemática (PFCPMat), durante o planejamento e aplicação de uma oficina sobre função polinomial do segundo grau, a qual foi realizada com estudantes do primeiro ano do Ensino Médio de uma escola pública do município de Passo Fundo, Rio Grande do Sul. Para o desenvolvimento dessa ação, foram utilizadas duas Tendências em Educação Matemática: o jogo e a tecnologia.  Durante a atividade, os estudantes se envolveram e puderam ressignificar conceitos relacionados à função polinomial do segundo grau, sanando dúvidas existentes. Considera-se, então, que foi possível contribuir para a formação profissional dos futuros professores de Matemática, bem como auxiliar na aprendizagem dos estudantes da Educação Básica.
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN
Authors: Budi gautama Siregar
Published: July 2021

The implementation of GCG is a concept that regulates the behavior of bank actors, namely company owners, management in carrying out their respective duties and responsibilities to minimize agency problems which in turn can improve the company's financial performance. This study aims to analyze the implementation of good corporate governance in improving financial performance at Islamic Commercial Banks for the 2012-2018 period. The study uses secondary data, namely the financial statements of Islamic Commercial Banks consistently published in the research period, namely 8 Islamic Commercial Banks. Based on the results of data analysis with the help of the eviews application, the results show that the implementation of good corporate governance has no effect on financial performance at Islamic Commercial Banks for the 2012-2018 period.

Keywords: GCG, Financial Performance, BUS
PEMULIHAN EKONOMI NASIONAL PADA MASA PANDEMI COVID-19: ANALISIS PRODUKTIVITAS TENAGA KERJA SEKTOR PERTANIAN
Authors: Abidin M. Zainul
Published: July 2021

Abstract

This study aims to determine the National Economic Recovery (PEN) policy in supporting increased labor productivity in the agricultural sector and the measures that can take so that the PEN policy can boost labor productivity in the agricultural sector. This research method is descriptive qualitative using secondary data. The results showed that the PEN policy supported the increase in labor productivity in the agricultural sector through additional social assistance allocations and additional pre-employment cards. This assistance and support aim to ensure that the agricultural sector actors can continue to work and be productive. The PEN program can boost labor productivity in the agricultural sector by using pre-employment cards that allow residents to access entrepreneurship education and training activities to support environmentally friendly and sustainable agricultural practices. The education and training are focused on mastering information technology to support the creation of an agricultural ecosystem that includes input and input processes, including digitization in marketing various agricultural products to consumers.

Abstrak

Penelitian ini bertujuan untuk mengetahui kebijakan Pemulihan Ekonomi Nasional (PEN) dalam mendukung peningkatan produktivitas tenaga kerja sektor pertanian dan upaya yang dapat ditempuh  agar kebijakan PEN dapat mendorong peningkatan produktivitas tenaga kerja sektor pertanian. Metode penelitian ini adalah kualitatif deskriptif menggunakan data sekunder. Hasil penelitian menunjukkan bahwa kebijakan PEN mendukung peningkatan produktivitas tenaga kerja sektor pertanian melalui penambahan penyaluran Program Keluarga Harapan (PKH) / alokasi bantuan sosial (bansos) dan tambahan kartu prakerja kepada petani. Bantuan dan dukungan tersebut bertujuan agar pelaku di sektor pertanian dapat tetap bekerja dan produktif. Upaya yang dapat dilakukan agar program PEN dapat mendorong peningkatan produktivitas tenaga kerja sektor pertanian melalui pemanfaatan kartu prakerja yang memungkinkan penduduk mengakses kegiatan pendidikan kewirausahaan dan pelatihan untuk mendukung praktik pertanian yang ramah lingkungan dan berkelanjutan. Pendidikan dan pelatihan tersebut difokuskan pada penguasaan dalam pemanfaatan teknologi informasi guna mendukung terwujudnya ekosistem pertanian yang mencakup proses input dan input, termasuk digitalisasi dalam pemasaran berbagai produk pertanian kepada konsumen.
SOME FEATURES OF EDUCATION MONITORING
Authors: Lamanauskas Vincentas
Published: July 2021

Education monitoring is quite a fresh field of the science of education, especially in Lithuania. This field is closely interrelated with methodology of educational research, education politics, education management, education economics, etc.
The term “monitoring” has recently been introduced. It was first used by naturalists. This term was used in 1972 at a United Nations conference on environmental issues (in Stockholm).
The term “monitoring” can be understood in diverse manners. Monitoring is defined as precise observation, as a precise scientific investigation and verification aiming at collecting certain information (The American Heritage Dictionary; cit. Cotton, 1988). Self-monitoring has also been widely discussed. Scientific literature indicates that M. Snyder was the first who used the term “monitoring” in 1974. Education monitoring has been investigated from different angles; much attention has been paid to the problem of quality of education in relation to monitoring. Education qualimetry (qualimetry is the sum of methods of quantitative evaluation of qualitative indexes, theory of the evaluation) has been increasingly developed.
FORESTRY EXTERNALITIES IN THE ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEM
Authors: Hájek Miroslav , Pulkrab Karel , Hyršlová Jaroslava
Published: July 2021

Environmental management accounting is an environmental voluntary instrument, which is aimed at environmental and economic benefits. It is possible to apply environmental management accounting in different industry sectors. In case of forestry a challenging idea is to take into account all forestry externalities. It is important to try to find a solution to comprehend all forestry outputs into a system of environmental management accounting because externalities are often excluded and result is that managers do not have correct information for their decision making. That is why it is important to know whether the accounting system includes externalities and how internalize all externalities. The problem is a methodology of assessing the externalities and willingness to allow externalities particularly in private enterprises. Assessment of externalities is not an invincible problem but a problem is to know what is their impact on enterprises and on society. A possibility to make a decision including externalities is what we want to solve. A lot of monetary and nonmonetary outputs exist in forestry. That is why we selected a forestry enterprise as an example.
Key words: environmental management accounting, externalities, internalization of externalities, forestry outputs, forestry externalities.
APPLICATION OF SYSTEMIC VISION IN THE EDUCATIONAL PROCESS
Authors: Lima Nilton Cesar , Torres Penedo Antonio Sergio , Borges de Oliveira Marcio Mattos , Borges de Oliveira Sonia Valle Walter , Viegas Queiroz Jamerson
Published: July 2021

As the sophistication of technology is increasing, also increased the demand for quality in education. The expectation for quality has promoted broad range of products and systems, including in education. These factors include the increased diversity in the student body, which requires greater emphasis that allows a simple and dynamic model in the provision of education. For this reason, a formalized methodology known as systems theory is often applied in the industry as a management instrument, or in other words, known as systems management. The management of educational systems would be adherent to ally in reducing failure rates and quality improvement. This is possible in complex learning systems scale. Accordingly, this article aims to discuss some implications of trying to use the systems management as modern teaching methodology.
Key words: educational learning, systemic vision, educational technology.
Alcance de la información societaria, durante la pandemia del COVID-19.
Authors: Becerra Molina Edison , Astudillo Arias Pedro , Jaramillo Calle Yolanda
Published: July 2021

Introducción. El sector societario es el contorno de las empresas mercantiles, nacionales o extranjeras, que desarrollan actividades rentables, dentro del marco legal y normativo vigente. Objetivo. Analizar las disposiciones societarias para el manejo apropiado de la información, ante la incertidumbre del COVID-19 en la región 6. Metodología. El diseño partió del paradigma de investigación positivista, con diseño de campo no experimental y transversal y  apoyo documental, nivel descriptiva, la población fue de 77.289 y la muestra de 471, se utilizó el instrumento del cuestionario, constó con 6 items validados  por el juicio de tres expertos con experiencia en el área de societaria y metodología, calificando claridad, validez, coherencia y pertinencia. Resultados. Resultados con mayor frecuencia con respecto a la reactivación económica (26.54%) consideran la inyección de capital mediante préstamos, (14.52%) actualización tecnológica de equipos, con visión sistémica, utilizando sistemas y equipos con tecnología más avanzada para mantenerse en mercado,  (13.17%) capacitación en medios de comunicación digitales como redes sociales, acuerdos comerciales nuevos para la reactivación de sus empresas (10.34%), mientras (8.46%) resalta la reducción arancelaria,  (6.37%) señala que la ayuda fiscal en tema de impuestos permitiría la reactivación, (5.33%) prefieren la diversificación de mercado, (4.60%) concuerdan que las plataformas para gestionar pedidos y entregas, (4,28%) aprueban las campañas comunicacionales, (3.34%) prefieren la provisión de mercadería e insumos para la producción y un (3.03%) optan por la distribución a domicilio de sus productos o servicios considerando la situación actual. Conclusión. Las Mipymes cumplen un rol relevante en la economía, por su potencial de generar empleabilidad, por su aporte con el pago de tributos e impuestos al estado, asi como  contribuir a reducir la concentración de poder económico y por su participación en la reactivación y  desarrollo del país.
Sammon taontaa semanttisessa webissä
Authors: Hyvönen Eero
Published: July 2021

Web koostuu miljardeista web-sivuista, joiden sisältöä voidaan hakea Googlen kaltaisilla hakukoneilla ja selailla linkkien avulla. Tämän ihmiselle näkyvän ”sivujen verkon” (Web of Pages) sisälle on rakentunut dataan perustava ”tiedon verkko” (Web of Data), semanttinen web. Se linkittää toisiinsa käsitteitä ja tietoa (dataa) tietokoneiden ymmärtämällä tavalla. Semanttisen webin kehittäminen käynnistyi toden teolla 20 vuotta sitten vuonna 2001 webin infrastruktuuria koordinoivan World Wide Web -konsortion (W3C) ja sen johtajan, webin ”isän” Tim Berners-Leen johdolla. Samana vuonna järjestettiin Suomessa konferenssi Semantic Web Kick-off in Finland ja ensimmäiset kotimaiset tutkimushankkeet käynnistyivät. Artikkelissa esitellään semanttisen webin idea, lyhyt kansainvälinen historia ja Suomessa tehtyä tutkimustyötä Aalto-yliopistossa ja Helsingin yliopistossa erityisesti digitaalisten ihmistieteiden saralla
Hissiatri muistelee
Authors: Mäntyvaara Ilkka
Published: July 2021

Kirja-arvostelu teoksesta

Sakari Aalto: Hissikuilun partaalta – tarkastajan muistelmat, toim. Kai Tarkka, Kiwa Inspecta 2020, 131 s, ISBN 978-952-94-3079-6
Engineering an industrial city. 125 years of Tampere Technical Society
Authors: Paju Petri
Published: July 2021

A group of engineers and architects established a technical society in Tampere 128 years ago in 1893. In 2018, Tampere Technical Society turned 125 years. To celebrate its accomplishments and longevity, the Society published a book called Tekniikkaa hyvässä Seurassa. The Finnish title translates roughly ‘about technology in good company’. The volume is a result of an extensive research project funded by the Society. The project aimed at studying the intertwined histories of the City of Tampere, the Society, and its members from the early 1890s until the 2010s. This article introduces the Society and summarises its historical developments in English based on the book.
Echo of Creation
Authors: Kozák Jan A.
Published: July 2021

The article explores the idea of an echo, both literal and structural, that connects Old Norse cosmogony and eschatology. The motif of a bellowing sound or cry appears in cosmogony in the figure of Ymir, “Crier”, who is killed by the Æsir, and from his body the world is created. During the eschatological events the booming sound recurs when Heimdallr blows his horn shortly before the Æsir themselves are killed by their adversaries. A cry is also emitted by Óðinn when he sacrifices himself on the Cosmic Tree. The booming bellow is thus associated with death, especially in the context of implicit or explicit sacrifice.
The structural resonance between cosmogony and eschatology is composed of a series of five motifs that reappear in the same sequence at both liminal moments. The eschatology seems to be structurally a repetition of the cosmogony, but with inverted roles: the victims are the gods and the sacrificers are the giants, which is the inverse of the situation during cosmogony. The present analysis sheds light on the sacrificial pattern hidden behind the two events, and helps contextualize the motif of the mighty sound that reappears at both moments in the cosmic history.
Helena Kupari and Elina Vuola (eds): Orthodox Christianity and Gender: Dynamics of Tradition, Culture and Lived Practice
Authors: Repo-Saeed Nora
Published: July 2021

Review of Helena Kupari and Elina Vuola (eds): Orthodox Christianity and Gender: Dynamics of Tradition, Culture and Lived Practice. London and New York: Routledge, 2020.
ANALISIS USAHA PETERNAKAN AYAM RAS PEDAGING (BROILER) DENGAN POLA KEMITRAAN (STUDI KASUS DI PETERNAKAN BU LILIS RANCAMIDIN, CIBODAS)
Authors: Maulana Yusuf , Mauludin Yusuf , Gunadhi Erwin
Published: July 2021

Penelitian ini bertujuan untuk menganalisis usaha peternakan ayam ras pedaging dengan pola kemitraan. Di peternakan bu lilis yang beralamat di rancamidin ciboda pola kemitraan yang dilakukan adalah dengan membagi peran usaha dimana peternak menyiapkan lokasi tempat kandang ayam yang strategis, pekerja, gabah dan peralatan kandang sedangkan pihak perusahaan supplayer melakukan pengiriman bibit, pakan ayam, obat-obatan dan memasarkan hasil produksi ternak ayam peternaknya. Untuk menganalis usaha tersebut pertama dilakukan analisa kelayakan dengan menggunakan menghitung, laporan laba rugi, cash flow, payback period, net present value, internal rate of return dan break event point. Analisisyang kedua adalah melakukan analisis terhadap resiko-resiko yang muncul pada usaha ini. hasil anlisis diperoleh payback period slamar 7 bulan, net present value sebesar 3,252,725 dan internal rate of return sebesar 151,8%, sehingga dapat disimpulkan bahwa usaha peternakan ayam ras pedaging ini layak. Berdasarkan hasil analisa terhadap resiko-resiko yang tejadi adalah resiko wabah penyakit yang mengakibatka kematian di atas 9 % peternak akan rugi, resiko keterlambatan pengiriman pakan akan menambah beban operasional peternak sebesar rp 600,000 per siklus usaha dan resiko kesenjangan berat badan ayam yang dibawah standar mengakibatkan kerugian sebesar rp 2,678,316.
PENJADWALAN PENGGUNAAN KENDARAAN ANGKUT UNTUK MEMENUHI PERSEDIAAN BAHAN BAKU PARAFFIN (STUDI KASUS DI CV. TARUNA JAYA SANDING ATAS – GARUT)
Authors: Karim Ahmad Abdul , Mauluddin Yusuf , Gunadhi Erwin
Published: July 2021

Penelitian di CV. TARUNA JAYA dilakukan karena saat ini perusahaan hanya memiliki kendaraan angkut 2 mobil berkapasitas 3,5 ton dan 1 mobil berkapasitas 3 ton untuk melakukan pembelian paraffin yang merupakan bahan baku untuk pembuatan lilin. Tingkat persediaan yang diperlukan untuk bahan baku tersebut sangat tinggi sehingga mengakibatkan keperluan untuk penggunaan alat angkut tersebut cukup tinggi. Di lain pihak proses persediaan tersebut merupakan ongkos yang harus dikeluarkan oleh perusahaankan. Untuk itu harus dilakukan penjadwalan pembelian sehingga persediaan selalu terpenuhi, alat angkut yang ada dapat digunakan secara maksimal tetapi menghasilkan ongkos yang minimal. Pemecahan masalah dilakukan dengan cara menggunakan integer programming dengan menggunakan softwere 13.0. hasil yang diperoleh adalah terjadwalkannya penggunaan alat angkut untuk proses pembelian dengan ongkos yang minimum pada setiap bulannya.