bluuebunny/crossref_metadata_2025 huggingface dataset:
GENDER AND ONLINE DISCOURSE IN THE PRINCIPLES OF ECONOMICS
Authors: Graddy Duane B.
Published: March 2019

Collaboration is the heart of online learning. Interaction among course participants brings excitement to the online environment and creates knowledge as a group activity. Impediments to active collaboration reduce group, as well as individual, potentialities. Past studies of online discussions have found differences in the style of female and male conversations that could impede the learning process. The conversational styles of female and male students in two online principles of economics classes were analyzed in the present study. The null hypothesis posited no difference in the styles of online discourse between female and male students. The null hypothesis was rejected, implying gender differences inconversational styles. The tone of male postings was more optimistic than the tone of female postings. Female conversations used words revealing social isolation and the rejection of social norms. The paper also discussed the issue of the male X-factor in the principles of economics from a sociolinguistic perspective.
CORRELATIONAL ANALYSIS OF STUDENT VISIBILITY AND PERFORMANCE IN ONLINE LEARNING
Authors: Wang Minjuan
Published: March 2019

This study examines the relationship between student visibility and learning outcomes in a graduate-level online course. Visibility in this study refers to students’ cognitive, social, and emotive presence [1, 2] in various communication settings, such as posts on the discussion board, contributions in live chats, email messages, online profiles, and inputs via any other means of communication. A visibility score is determined for each student, and the Spearman r correlational tests are used to detect any significant correlation between visibility and learning outcomes (grades). In addition, two surveys were distributed to the students at the end of the course: (a) Survey on Self-Perception on Learning Experiences provides a context for understanding student performance; and (b) Survey on Useful Aspects of Socializing Online asks students to rank the importance of eight types of online activities, such as sharing information, solving problems, and making friends. Both surveys probe into students’ perceptions and social context, which often have great impact on students’ online presence.
DEVELOPING LEARNING COMMUNITY IN ONLINE ASYNCHRONOUS COLLEGE COURSES: THE ROLE OF TEACHING PRESENCE
Authors: Shea Peter , Li Chun Sau , Swan Karen , Pickett Alexandra
Published: March 2019

This paper builds on the model we have developed for creating quality online learning environments for higher education. In that model we argue that college-level online learning needs to reflect what we know about learning in general, what we understand about learning in higher-education contexts, and our emerging knowledge of learning in largely asynchronous online environments. Components of the model include a focus on learner roles, knowledge building, assessment, community, and various forms of “presence.” In this paper we focus on two components—teaching presence and community—and review the rationale and benefits for an emphasis on community in online learning environments. We argue that learning is social in nature and that online learning environments can be designed to reflect and leverage the social nature of learning. We suggest that previous research points to the critical role that community can play in building and sustaining productive learning and that teaching presence, defined as the core roles of the online instructor, is among the most promising mechanism for developing online learning community. We present a multi-institutional study of 2,036 students across thirty-two different colleges that supports this claim and provides insight into the relationship between online learning community and teaching presence. Factor and regression analysis indicate a significant link between students’ sense oflearning community and their recognition of effective instructional design and directed facilitation on the part of their course instructors—and that student gender plays a small role in sense of learning community. We conclude with recommendations for online course design, pedagogy, and future research.
Radiological and clinical patterns of myeloid sarcoma
Authors: Meyer Hans-Jonas , Beimler Maximilian , Borte Gudrun , Pönisch Wolfram , Surov Alexey
Published: March 2019

Background

Myeloid sarcoma (MS), also known as granulocytic sarcoma or chloroma, is a solid tumor of extramedullary localization composed of malignant primitive myeloid cells. The purpose of the study was to identify clinical and imaging features in a large patient sample.

Patients and methods

Overall, 71 cases (34 females (47.9%) and 37 males (52.1%) with a median age of 56 (± 16 years) of histopathologically confirmed myeloid sarcoma were included into this study. The underlying hematological disease, occurrence, localizations and clinical symptoms as well as imaging features on computed tomography and magnetic resonance imaging were investigated.

Results

In 4 cases (5.63%) the manifestation of MS preceded the systemic hematological disease by a mean value of 3.8 ± 2.1 months. In 13 cases, first presentation of MS occurred simultaneously with the initial diagnosis of leukemia, and 51 patients presented MS after the initial diagnosis of the underlying malignancy with a mean latency of 39.8 ± 44.9 SD months. The visceral soft tissue was affected in 26 cases, followed by the cutis/subcutis was affected in 21 cases. Further localizations were bones (n = 13), central nervous system (n = 9), lymph nodes (n = 4) and visceral organs (n = 9).

Conclusions

MS is a rare complication of several hematological malignancies, predominantly of acute myeloid leukemia, which can affect any part of the body. In most cases it occurs after the diagnosis of the underlying malignancy, and affects frequently the cutis and subcutis.
The influence of genetic variability of DNA repair mechanisms on the risk of malignant mesothelioma
Authors: Levpuscek Kristina , Goricar Katja , Kovac Viljem , Dolzan Vita , Franko Alenka
Published: March 2019

Background

Malignant mesothelioma (MM) is a rare aggressive tumour of mesothelium caused by asbestos exposure. It has been suggested that the genetic variability of proteins involved in DNA repair mechanisms affects the risk of MM. This study investigated the influence of functional polymorphisms in ERCC1 and XRCC1 genes, the interactions between these polymorphisms as well as the interactions between these polymorphisms and asbestos exposure on MM risk.

Patients and methods

In total, 237 cases with MM and 193 controls with no asbestos-related disease were genotyped for ERCC1 and XRCC1 polymorphisms.

Results

ERCC1 rs3212986 polymorphism was significantly associated with a decreased risk of MM (odds ratio [OR] = 0.61; 95% confidence interval [CI] = 0.41–0.91; p = 0.014). No associations were observed between other genetic polymorphisms and MM risk. Interactions between polymorphisms did not significantly influence MM risk. Interaction between ERCC1 rs11615 and asbestos exposure significantly influenced MM risk (OR = 3.61; 95% CI = 1.12–11.66; p = 0.032). Carriers of polymorphic ERCC1 rs11615 allele who were exposed to low level of asbestos had a decreased risk of MM (OR = 0.40; 95% CI = 0.19–0.84; p = 0.016). Interactions between other polymorphisms and asbestos exposure did not significantly influence MM risk.

Conclusions

Our findings suggest that the genetic variability of DNA repair mechanisms could contribute to the risk of developing MM.
Huellas de la memoria: los telares de Mampuján como artefactos de comunicación vinculante
Authors: Pérez José Gregorio
Published: March 2019

A partir de una experiencia de memoria exponemos un acercamiento delectura y significación sobre los telares de las mujeres de Mampuján, corregimientode María La Baja, Bolívar, como artefactos de comunicación vinculante. Partimosdel hecho de que los telares -como práctica sociocultural- recogen una situaciónde violencia y terror vivida, padecida, por los habitantes de la vereda Las Brisas yMampuján, representada en la tela, y de cómo las víctimas-testigos sobrevivientes seapropian de su historia pasada como condición para construir una nueva interlocucióncon la sociedad, con miras a rehacer sus vidas, proyectar sus esperanzas en el futuroy ser sujetos históricos de verdad y justicia.
Study the rheological properties of waxy oil with modified pour point depressants for the South Turgai oil field in Kazakhstan
Authors: Kozhabekov S.S. , Zhubanov A.A. , Toktarbay Zh.
Published: March 2019

This work describes the performance of poly(ethylene-co-vinyl acetate) (EVA) copolymer and modified poly(ethylene-co-vinyl acetate) (EVA-M) as pour point reducer. Commercially available EVA copolymer modified with sodium hydroxide in methanol. Partially hydrolyzed EVA was obtained and Fourier Transform InfraRed (FTIR) analysis of the modified EVA was recorded. The modified and unmodified EVA was used to crude oil of South Turgai, Kazakhstan, in order to improve the flowability of the crude oil. According to the rheological behavior of oils in the South Turgai, the findings showed that modified EVA lowered the dynamic viscosity greater compared to unmodified EVA and heat treatment. Dynamic viscosities and yield points of different oils with various temperatures with using EVA and EVA-M were studied systematically. Finally microphotograph of crystal structures two oils with using EVA and EVA-M, under same conditions, were compared and discussed.
A dislexia no ensino fundamental
Authors: Gonçalves Mariana Aparecida Fonseca
Published: March 2019

A dislexia é considerada uma Dificuldade de Aprendizagem (DA), que apresenta como principal característica o baixo rendimento escolar, devido à dificuldade de reconhecer e decodificar as palavras. Dessa forma, a leitura, que para muitos é considerada um processo natural, para os disléxicos é vista como algo complexo e considerada um fator de insucesso escolar. Na maioria das vezes os primeiros sintomas são observados na escola, cabendo ao professor acolher esse aluno e desenvolver atividades específicas para trabalhar a leitura com os disléxicos. O objetivo deste trabalho foi caracterizar a dislexia e compreender como deve ser o acolhimento e o trabalho no ensino fundamental com alunos que apresentam a dislexia. Para a realização deste trabalho, foi realizada uma pesquisa bibliográfica baseada em livros, artigos e materiais científicos do tema em questão. Com esse trabalho foi possível identificar que a participação do docente de língua portuguesa é de extrema importância no desenvolvimento e trabalho com os alunos disléxicos, além disso a escola deve contar com o apoio de uma equipe multidisciplinar para acompanhar o aluno e sua família.
Prevalência de alterações visuais entre caminhoneiros no Estado do Pará no ano de 2018
Authors: Scherer Rafael , Silva Giovanni Vielmond Borges da , Gomes Ana Caroline Coelho , Costa Marcio Lima da , Gonçalves Vivian Danielle Bastos da Silva , Scherer Nathalia Pereira , Santos Willian Brendon Ferreira , Oliveira Raissa Tereza Casseb , Mota Nicholas Fernandes , Neves Luiz Ricardo Cruz
Published: March 2019

Objetivo: Estudar e quantificar a acuidade visual dos motoristas de veículos pesados atendidos no projeto comando de saúde das rodovias no Pará. Métodos: Estudo epidemiológico retrospectivo, com abordagem quantitativa, descritivo com corte transversal. Constituído através de levantamento em Banco de Dados relativo ao Comando de Saúde em Rodovia Federal do Estado do Pará no ano de 2018, realizado e disponibilizado pela Superintendência de Polícia Rodoviária Federal no Estado do Pará. Foram analisados 185 prontuários. Resultados: Considerando-se a acuidade visual (AV) medida com a melhor correção disponível no momento da direção veicular, para cada olho separadamente, 137 (74,05%) pacientes tinham AV 20/30 ou melhor no olho direito (OD), e 135 (72,9%) tinham AV 20/30 ou melhor no olho esquerdo (OE), considerando assim o suficiente para um motorista profissional. Em 18,9%, a AV foi inferior a 20/40 no olho direito e em 20,54% no olho esquerdo, incapacitando segundo a legislação para a direção profissional. Somado a isso, 23,8% demonstraram alteração no teste para estereopsia. Conclusão: A baixa acuidade visual é bastante prevalente entre motoristas profissionais, podendo estar ligadas ao grande número de acidentes no trânsito em rodovias no Estado do Pará.
Set Aside when Building the Periodic Table 150 Years ago, are Rare Earths any better considered by Chemists in the 21st Century?
Authors: Piguet Claude
Published: March 2019

A hundred and fifty years ago, the Rare Earths posed a serious problem to Mendeleyev because of their very similar chemical properties, although their atomic mass dispersions pointed to different elements. This difficulty persisted for several decades and only the emergence of the atomic
theory provided some legiti- macy for their consideration as a full series of 15 elements resulting from the filling of the 4f orbitals (La-4f0 to Lu-4f14 ), to which scandium and yttrium were added for the sake of chemical similarities. However, it is difficult to give
up bad habits and major advances in transition metal chemistry started systematically with d-block cations prior to extension to f-block analogues, and this despite the broader perspectives often brought by the latter. The technology-oriented society put in place for economic reasons during
the last five decades has reactivated scientific interest in the Rare Earths, which have now become essential for many applications in telecommunications, lasers, magnetic materials and optical devices.
Syntheses of Methyl Jasmonate and Analogues
Authors: Chapuis Christian , Skuy David , Richard Claude-Alain
Published: March 2019

This account corresponds to the presentation given by the main author on the occasion of the 2nd Swiss Industrial Symposium in Basel (October 19th , 2018). After a short historical introduction to methyl-jasmonate and methyl-epijasmonate, it essentially focuses
on the reported more promising industrial approaches devoted to the synthesis of these naturally occurring odorants isolated from jasmine flowers. Some attempts to simplify these approaches, as well as independent unreported strategies are also presented. Several asymmetric methodologies are
also discussed such as Xie hydrogenation, Corey-CBS reduction, enzymatic resolution, and 1,4-addition.
A CORUJA DE ATENAS LEVANTA VOO SOMENTE AO ENTARDECER
Authors: Silva Denize Elena Garcia da
Published: March 2019

Editorial
SEGURANÇA PÚBLICA E DIREITOS HUMANOS
Authors: Santos Daniel Limeira dos , Souza Anderson Alves de
Published: March 2019

Este trabalho analisa a estratégia de construção de uma nova representação do policial militar por meio de novas práticas discursivas, orientadas pelo respeito aos direitos humanos, trazidas para o âmbito da formação dos profissionais de segurança pública através da Matriz Curricular Nacional (MCN). Para isto, são investigados, sob a perspectiva da análise de Transitividade da Linguística Sistêmico-Funcional de Halliday e Matthiessen (2004), trechos de duas cartilhas sobre abordagem policial. A análise revelou a predominância de processos materiais com os policiais representados na maioria das vezes no papel de Atores com o poder de agir sobre a pessoa abordada. A análise permite constatar a necessidade do discurso dos direitos humanos tanto no âmbito da formação quanto da atuação do policial militar, para que esse poder não se degenere em abuso de autoridade contra o cidadão.
O LADO ‘NEGO’ DOS MEMES DA INTERNET
Authors: Souza Júnior Jaime De
Published: March 2019

“Meme nego” foi o nome dado a um “evento digital” (SOUZA JÚNIOR, 2015a; 2015c, p.318) propagado nas redes sociais, no qual postagens apresentam a expressão “nego” associada a imagens e outros recursos léxico-gramaticais que se prestam a construir visões particulares sobre o negro no discurso online. Os posts trazem majoritariamente participantes negros sendo retratados em diversas criações semiótico-discursivas (KRESS e VAN LEEUWEN, 2000; KRESS, 2015; SOUZA JÚNIOR, 2016), e veiculando padrões de composição e de indicação de propósitos/proposições multimodais reconhecidos como “memes da internet” (SOUZA JÚNIOR, 2015a). Assim, tomamos os eventos digitais como “eventos sociais” (FAIRCLOUGH, 2001; 2004) e, também, como fonte de posts/textos (em sentido amplo), objetivando: a)  relatar como tais textos podem ser utilizados na produção de atividades pedagógicas (SOUZA JÚNIOR, 2015a; 2015c), mais especificamente, no caso em tela, contemplando a questão racial no contexto brasileiro; b) promover oportunidades para (de/em)bates na perspectiva de mudança social (FAIRCLOUGH, 2001; 2004; 2014), tendo como ponto de partida a sugestão de atividade de letramento visual crítica relacionada com as  postagens coletadas.
Diagnóstico em Propriedades Leiteiras de Economia Familiar em Tabuleiro - MG
Authors: Salgado Pires Marco Aurélio , De Almeida Júnior Gercílio Alves , Lopes Marcos Aurélio
Published: March 2019

Objetivou-se analisar o manejo das pastagens, nutricional, reprodutivo, sanitário, gestão e boas práticas na produção de leite e avaliar suas influências na produtividade dos rebanhos de 15 famílias do município de Tabuleiro - MG, selecionadas na Chamada Pública do Leite, no mês de abril de 2016. Foram aplicados formulários para levantar dados das propriedades, que contemplam os índices que ensejaram o estudo. Os dados obtidos foram inseridos em planilhas do software Sphinx® e agrupados de acordo com sua frequência e categoria. Os resultados mostraram que o manejo das pastagens apresenta deficiências que podem ser provocadas pela ausência de análise de solos e rotação de pastagens. A nutrição foi restritiva a bons desempenhos animais, havendo baixas produtividades de leite e elevada idade ao primeiro parto, com falhas frequentes na suplementação de volumosos, concentrados e sal mineral em parte ou em todas as propriedades. O manejo sanitário foi predominantemente curativo e precário na maioria absoluta das propriedades e as boas práticas preventivas de mastites também não eram devidamente adotadas. Não houve boa gestão financeira e zootécnica da atividade, o que limita as possibilidades de analisar os reais ganhos em produtividade e também o êxito na pecuária familiar.
APRENDIZAGEM COOPERATIVA, DISPOSIÇÃO FÍSICA E METODOLOGIA NO ENSINO JURÍDICO
Authors: Borges de Oliveira Emerson Ademir , Mesquita Serva Fernanda , Dias Jefferson Aparecido
Published: March 2019

O presente artigo se dedica a analisar como a estrutura física tradicionalmente disponibilizada para as aulas nos Cursos de Direito podem ser modificadas para permitir um aprendizado mais dinâmico e eficiente, preocupado com a formação plena dos alunos e a produção de um conhecimento pluriversitário. Para tanto será utilizado um método dedutivo, calcado em elementos doutrinários e empíricos.
TERCEIRO SETOR, ROTARY INTERNACIONAL E FUNDAÇÃO ROTÁRIA: DO VOLUNTARISMO AO IMPACTO GLOBAL NA EFETIVAÇÃO DE DIREITOS
Authors: Knoerr Viviane Sellos , Knoerr Fernando Gustavo , Ferreira Leonardo Sanches
Published: March 2019

O presente trabalho analisa o reflexo e a influência do Rotary Internacional e da Fundação Rotária, que integram o terceiro setor, quanto ao impacto global que produzem através de seus projetos e de que forma auxiliam na efetivação de direitos constitucionalmente previstos. Inicialmente realiza-se um estudo acerca da história do voluntarismo no mundo ocidental e no Brasil. Na sequência, busca-se a determinação do que constitui o terceiro setor, para, por fim, verificar como o Rotary Internacional e a Fundação Rotária promovem um impacto global pelas suas ações. Conclui-se que a atuação das instituições produz significativos resultados em matéria de efetivação de direitos. Para tanto, a pesquisa será pautada pelo método dedutivo de investigação, além da utilização de referencial bibliográfico atinente ao tema.
CIBO, SALUTE, PRETESE: RIFLESSIONI DALLA TEORIA DEI SISTEMI
Authors: Finco Matteo , Martini Sandra Regina
Published: March 2019

Scopo di questo lavoro è fornire un quadro di riferimento teorico per l’analisi di quelle che potrebbero essere definite le crescenti rivendicazioni di diritti e manifestazioni di interesse (individuali e collettive) relative al cibo nella contemporaneità. L’ipotesi, indagata attraverso un’analisi bibliografica nel contesto della teoria dei sistemi sociali di N. Luhmann, è che il cibo – e in particolare la sua tematizzazione nell’ambito della salute e del benessere – costituisca un mezzo attraverso cui gli individui possono avanzare pretese, costruendo la propria identità e attribuendo senso alle proprie condotte, trovando così una posizione all’interno del contesto sociale.
A casual cantharophily: The meeting between Astylus variegatus (Coleoptera: Myleridae) and Oxypetalum banksii (Apocynaceae: Asclepiadoideae)
Authors: Vieira Milene Faria , Fonseca Rúbia Santos
Published: March 2019

Cantharophily is reported for the first time in a Brazilian asclepiad, involving the mylerid Astylus variegatus and the nectariferous flowers of Oxypetalum banksii, a plant mainly pollinated by wasps. The use of nectar as food by A. variegatus, considered pollinivorous and granivorous, is also novel. The mutual interaction described here is an example of a plant-pollinator interaction with generalist insects visiting a plant with a specialized pollination system. Itâ€™s also temporary and occasional and, therefore, is often overlooked in studies of plant-pollinator interactions. In this study, we found that the casual meeting between O. banksii and A. variegatus was a key event for the reproduction of both.
Pollination and reproductive biology of thirteen species of Begonia in the Serra do Mar State Park, São Paulo, Brazil
Authors: Wyatt Graham Edward , Sazima Marlies
Published: March 2019

The reproductive biology of 13 monoecious species of Begonia that occur in the Serra do Mar State Park, São Paulo, Brazil, was investigated. These species flower annually and present flowers with mostly white tepals, sweet odour, pollen as a reward but no nectar, numerous yellow stamens, and yellow styles. Anthesis is diurnal and floral duration is long (6 - 15 days). The unusual appearance of pistillate flowers of these species supports the view that they are intersexual mimics of the staminate flowers. Despite consistently high levels of fruit-set, none of the 11 species tested proved to be apomictic. In contrast to earlier reports of self-compatibility in Begonia, self-pollinations of B. integerrima and B. itatinensis produced no fruits or seeds, and the complete absence of pollen tubes in the styles of self-pollinated flowers of B. integerrima suggests that the species is self-incompatible. Flowers pollinated under natural conditions showed many pollen tubes that reached ovules, suggesting that adequate numbers of compatible pollen grains had been transported by pollinators. The principal pollinators were bees of the Apidae and Halictidae. Ten species of bees were observed to visit eight species of Begonia, and pollen collection occurred by vibration, except for Trigona spinipes. Visits to rewarding staminate flowers were significantly more frequent than visits to unrewarding pistillate flowers. Duration of visits to pistillate flowers also was significantly shorter than the duration of visits to staminate flowers. We conclude that visits to pistillate flowers occur by mistake but with sufficient frequency to allow for successful reproduction in natural populations of these species.
Comparative bioacoustical studies on flight and buzzing of neotropical bees
Authors: Burkart Andreas , Lunau Klaus , Schlindwein Clemens
Published: March 2019

The presence of bees is typically accompanied by the humming sound of their flight. Bees of several tribes are also capable of pollen collecting by vibration, known as buzzing behaviour, which produces a buzzing sound, different from the flight sound. An open question is whether bee species have species-specific buzzing patterns or frequencies dependent of the bees' morphology or are capable to adjust their indivudual buzzing sound to optimize pollen return. The investigations to approach this issue were performed in northeastern Brazil near Recife in the state of Pernambuco. We present a new field method using a commercially available portable system able to record the sound of bees during flight and buzzing at flowers. Further, we describe computer linguistical algorithms to analyse the frequency of the recorded sound sequences. With this method, we recorded the flight and buzzing sequences of 59 individual bees out of 12 species visiting the flowers of Solanum stramoniifolium and S. paniculatum. Our findings demonstrate a typical frequency range for the sounds produced by the bees of a species. Our statistical analysis shows a strong correlation of bee size and flight frequency and demonstrate that bee species use different frequency patterns.
Notes on the pollination ecology of the palm genus Johannesteijsmannia (Arecaceae)
Authors: Chan Yoke Mui , Saw Leng Guan
Published: March 2019

The floral biology and flower visitors of the tropical palms Johannesteijsmannia altifrons, J. magnifica and J. perakensis were investigated. We combined the data from this study with published data of J. lanceolata to give an overview of the reproductive biology and pollination system of the genus. Anthesis peaks from 0500–1100 hrs when the inflorescences are visited mainly by flies, beetles and stingless bees (Trigona), the last are potential pollinators. The breeding system is facultative selfing, indicating the ability of the species to reproduce in the absence of pollinators or in isolation.
Financial Literacy in Agricultural Products Industry: The Case of Kastamonu
Authors: ULUSOY Tolga , ÇELİK Mehmet Yunus
Published: March 2019

The aim of this study

was to reveal the literacy in banking sector of real or legal bank clients who

have the right to take commercial and agricultural loans, have bank accounts

and are operating in agricultural products industry in Kastamonu city center

and districts, and which groups are more financially literate. In the study,

the data was acquired by using face-to-face survey method with 400 real and

legal persons who are operating in agricultural products industry, and it was

determined that the financial literacy level of bank clients increase as the

educational level increases. In the survey created in order to measure their

knowledge about banking, among the answers given by those concerned, we have

tried to determine problems that were considered to be related to each other.

Considering the results obtained from the research, suggestions were developed,

regarding what must be done in order to improve the banking sector literacy of

bank clients in Kastamonu. The survey data indicate that the farmers are not

attending to the banking sector at a professional level.
ОСОБЛИВОСТІ ФУНКЦІОНУВАННЯ ПОДАТКОВОЇ СИСТЕМИ УКРАЇНИ ТА ОЦІНКА ЇЇ ФІСКАЛЬНОЇ ЕФЕКТИВНОСТІ
Authors: Tsymbaliuk Iryna
Published: March 2019

У статті проаналізовано доходи зведеного бюджету України, визначено роль податкових надходжень та основні фактори, що впливають на їх обсяг. Проведено аналіз динаміки прямих та непрямих податків. З’ясовано, що основну частину податкових надходжень формують податок на доходи фізичних осіб, податок на прибуток, ПДВ та акцизний податок. Здійснено оцінку фіскальної ролі, виявлено тенденції та наведено основні чинники, що визначали динаміку надходжень до зведеного бюджету найбільш значимих податків. Проведено оцінку фіскальної ефективності податкової системи України на основі її порівняння із податковими системами країни ЄС за показником податкового навантаження та із врахуванням результатів рейтингу Doing Business.
ДЕРЖАВНЕ РЕГУЛЮВАННЯ ОБЛІКУ КІЛЬКОСТІ І ЯКОСТІ ЗЕМЕЛЬ НА СУЧАСНОМУ ЕТАПІ РОЗВИТКУ АГРАРНИХ ВІДНОСИН
Authors: Shvorak Anatolii , Kulynych Myroslava
Published: March 2019

Земля потребує належної організації обліку при прийнятті управлінських рішень. Використовуючи землю у виробничому процесі, агропідприємства виокремили її у складі об’єктів бухгалтерського обліку.
У сучасних умовах економічного розвитку виникла потреба вдосконалити існуючий організаційно-економічний механізм регулювання ефективного використання земель на усіх рівнях управління, в усіх галузях і сферах національної економіки.
В Україні облік ведеться з необхідною повнотою і детальністю залежно від певних груп ознак земель згідно Закону України «Про державний земельний кадастр». Кадастр набув статусу єдиної державної геоінформаційної системи.
SERMAYE PİYASASI KURULU’NUN HATA VE HİLEYE BAKIŞI: İDARİ PARA CEZASI
Authors: Ünal Uyar Güler Ferhan , Erdoğan Murat
Published: March 2019

Finansal
tablo kullanıcılarının, işletme hakkında doğru kararlar alabilmeleri için,
doğru ve dürüst hazırlanmış finansal tablolara ihtiyacı bulunmaktadır. Finansal
tabloların hazırlanması sırasında gerçekleştirilen yanlışlıkların kasıtlı olup
olmamasına göre “hata ve hile” ayrımı yapılmaktadır. Hata ve hile, büyüklüğü ve
etkisi tartışılamamakla birlikte, ne sebeple gerçekleşmiş olursa olsun,
işletmeye zarar vermekte ve karar alıcıları, alacakları kararlarda
yanıltmaktadır. Çalışmamızın amacı, hata ve hilelerin önüne geçmek amacıyla
Sermaye Piyasası Kanunu’ na (SPKn) tabi olan halka açık şirketlere, Sermaye Piyasası
Kurulu (SPK) tarafından verilen “idari para cezası” ve bu cezanın hangi tür
şirketlere ve hangi nedenlerden dolayı verildiğinin analiz edilmesidir. Bu
analiz gerçekleştirilirken, itibarlarına zarar vermemek amacıyla şirketlerin ve
şirket yönetim kurulu üyelerinin isimleri verilmemiş ve yalnızca genel
tespitler yapılmıştır.
A Brief Review of Cognitive Theories in Gender Development
Authors: West Alyssa
Published: March 2019

In this paper I review three cognitive theories that attempt to explain the mechanisms and processes through which we develop an understanding of gender. Cognitive-developmental theory, gender schema theory, and social cognitive theory of gender development and differentiation are compared in this article through the exploration of empirical evidence. Cognitive-developmental theory emphasizes the development of cognitive processes which allow for the understanding of gender. Gender schema theory highlights the active role schemas play in acquiring and interpreting gender relevant information, and social-cognitive theory stresses the role of the environment. I found that there is a considerable amount of overlap with the evidence between each theory. Therefore, rather than each theory existing in opposition to one another, there are multiple relevant factors at play concerning both cognition and the social environment in the development of gender. Thus, the main conclusion is that there is a need for greater theoretical integration with regard to understanding gendered development.
Human Trafficking: The Complexities of a Global Definition
Authors: MacInnis Nicole
Published: March 2019

The author of this paper explores the question, what is human trafficking? In order to answer this question, differing definitions of human trafficking are examined, as well as what problems these inconsistencies can present. Additionally, the causes of human trafficking, types of trafficking, recruitment strategies, and those whom are often targeted as victims, are discussed along with the significant problems in conquering human trafficking internationally. In order to exemplify the issues, there is further exploration into how two western countries define and approach human trafficking; emphasizing the differences between them and problems it creates. In conclusion, unless we develop a global definition of trafficking to help deal with cross-border criminal activity, we will continue to struggle with these types of trafficking problems.
Acknowledgements-- BSUJ Issue 1; Volume 1
Authors: Racy Famira
Published: March 2019

List of acknowledgements, inclusing the BSUJ Committee, Editorial Board, Review Board, and Advisory Board.
German Atrocities Against Allied Prisoners of War in the First World War
Authors: Gomke Michelle
Published: March 2019

The German atrocities towards Allied prisoners of war during the First World War is a topic that is widely over-looked. Millions of Allied POWs were taken prisoner and held captive by the Germans. At the hands of their captors, the Allied POWs suffered brutal atrocities in the form of violence and inhumane conditions. Through ignoring the Hague Convention's laws of war to the many months or even years spent in POW camps in Germany to the impact of the period of captivity, the Allied POWs endured atrocities commited by the Germans. In examining the many ways the Allies suffered, the atrocities are now being brought to light.
Reginald Scot and King James I: The Influence of Skepticism
Authors: Bercovice Kimberly Marie-Anne
Published: March 2019

The witch trials were less robust in England than in contiental Europe and the efforts of England's first skeptic, Reginal Scot, may have contributed to the outcome.  Scot's efforts to debunk witchraft in his book The Discoverie of Witchcraft (1584), were done so in a logical, methodical and theological manner.  King James VI of Scotland felt the need call out the doubters of witchcraft, and named Scot specifially, in his own work Daemonologie (1597) and upon becoming King James I of England, he banned Scot's book.  It is apparent, however, through the King's changing attitudes and eventual desire to reveal the hoaxes for what they were it becomes evident that the information Scot sought to reveal did in deed have an impact on the King.
By the West’s Design: Problems in U.S.-Russian Relations Since the End of the Cold War
Authors: Prowse Kaden Hubert
Published: March 2019

An examination into the deteriorating U.S.-Russian diplomatic relations and why the U.S.'s foreign policy towards Russia is a major factor in the decline of their working relationship. Much of the problems we see today are the result of U.S. decisions made throughout the 1990s.
Feminist Interpretations of the Holocaust
Authors: Potter Erika
Published: March 2019

The emergence of the study of the history of the Holocaust following the “silent years”, which occupied nearly two decades of the post-war era, coincided with the establishment of second wave feminism. Despite the creation of the discipline of Women’s and Gender Studies and the emerging variety of women’s history within post secondary institution, discussion of women in the Holocaust did not become a part of the discourse of history until the late seventies. In addition to the lag in addressing  the study of the history of women in the Holocaust, the application of feminist theory to Holocaust history was late to the academic conversation. Feminist history of the Holocaust was finally studied in the early eighties, in order to better understand not only women in the Holocaust but also the Holocaust more generally. However, the discourse failed to evolve and diversify as quickly as other forms of feminist history.   As a result of the perceived exceptionality of the Holocaust within the context of history and even within the more specified picture of the history of  genocide, the application of feminist theory as well as  the understanding of the experiences of women and  the implications of gender within the Holocaust remain relatively stunted within the context of Holocaust and feminist history.
Quakers: The Enlightenment’s Atlantic Connection
Authors: Pryce Matthew
Published: March 2019

During the late eighteenth and early nineteenth centuries, the Quakers campaigned vigorously for the abolition of slavery on both sides of the Atlantic. From the founding of the Society of Friends, members of this religious association were both highly mobile and at the forefront of expanding ‘moral knowledge.’ As such, this paper will argue that the Quakers were integral to the spread of Enlightenment ideals, sharing ideas about human rights and human nature throughout the British Empire. To support the claim that the Quakers were a necessary part of the exchange of ideas between Britain and the United States, the paper will draw upon a wealth of primary sources. This will include pamphlets and reports from meetings of the Quaker Society in London during the relevant historical period, as well as the writings of prominent Quakers like John Ady and Joseph Woods. This examination of trans-Atlantic activism for the abolition of slavery is intended to inform future discussions on the spread of Enlightenment ideas, shedding light on the sometimes over-looked contribution of the Quakers.
The Changes of Audit Fees by Management Risk in firm
Authors: Mukherjee Vihaan K.
Published: March 2019

Audit cost greatly affects the freedom of review work and the nature of review report, which has excited numerous researchers' exploration and discourse. Hazard arranged inspecting requires confirmed open bookkeepers to place endeavors in the current financial condition, investigate and assess the significance dimension of reviewing from different perspectives, for example, the industry circumstance, business exercises and inside control of undertakings, to decide the part with higher hazard dimension of examining and lead key evaluating. This article chooses A recorded organizations' money related announcing information, building up review expenses and estimating business chance list of the relapse demonstrate, numerous relapse investigation. In the meantime, the impact of review expenses related file has carried on the experimental research. The exploration results show that: the advantage risk proportion and review expenses of recorded organizations are decidedly connected; money due turnover and net loan cost on deals are contrarily associated with review charges. What's more, as indicated by the aftereffects of research and investigation, I set forward significant assessments and recommendations.
Objective measures of design typicality
Authors: Mayer Stefan , Landwehr Jan R.
Published: March 2019

Design typicality shapes consumers’ aesthetic product preferences. Hence, methods for assessing a product design’s typicality are vital to enable predictions of a design’s market potential. In this research, we introduce four objective measures of design typicality (two based on Euclidean distances between feature points and two based on pixel-wise image correlations) and demonstrate their capability of capturing a subjective typicality experience. Furthermore, we validate the measures in the context of automobile designs with consumer ratings of aesthetic liking and experienced processing fluency by analysing 77 car models from four segments. Our findings identify the most promising approach to quantify design typicality and endorse the use of this measure in future scientific research and in managing product design in business practice.
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT.FAMILI RAYA PADANG
Authors: Begawati Nova
Published: March 2019

Kompensasi dan Lingkungan Kerja mempunyai suatu peran sangat penting dalam kepuasan kerja karyawan. Namun sebagai individu-individu yang mempunyai keinginan dan harapan, harus mendapatkan perhatian yang baik dari perusahaan. Hal ini dilakukan untuk meningkatkan kepuasan kerja karyawan sebagai tujuan utama dalam perusahaan. Penelitian ini bertujuan untuk mengetahui Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan Pada Pt.Famili Raya Padang . Di mana variabel independen yaitu Kompensasi Dan Lingkungan Kerja dan Kepuasan Kerja sebagai variabel dependen. Populasi dalam penelitain ini adalah karyawan Pt.Famili Raya Padang yaitu sebanyak 45 orang. Sampel yang diambil adalah seluruh karyawan Pt.Famili Raya Padang yaitu sebanyak 45 responden. Data dikumpulkan dengan menggunakan metode survey melalui kuesioner yang diisi oleh karyawan Pt.Famili Raya Padang.Kemudian data yang diperoleh dianalisis dengan menggunakan analisis regresi linier berganda. Analisis ini meliputi Uji Validitas, Uji Reliabilitas, Uji Asumsi Klasik, Analisis Regresi Linier Berganda, Uji Hipotesis dengan Uji t dan Uji f, serta analisis Koefisien Determinasi (R2). Berdasarkan hasil penelitian diperoleh persamaan regresi Y= 4,227 + 0,470 X1 + 0,486 X2. Berdasarkan analisis data statistik, indikator-indikator pada penelitian ini bersifat valid dan variabelnya bersifat reliabel. Secara individual, variabel yang memiliki pengaruh lebih besar adalah variabel Lingkungan Kerja dengan koefisien regresi sebesar 0,486. pengujian hipotesis menggunakan uji t dan f menunjukkan bahwa variabel independen yang diteliti terbukti secara positif mempengaruhi variabel dependen. Nilai t hitung dalam penelitian ini terlihat bahwa t hitung sebesar t hitung > t tabel yaitu 2,540 > 2,018 dengan tingkat signifikansi 0.001 < α = 0.05 Nilai f hitung dalam penelitian ini terlihat bahwa f hitung sebesar f hitung > f tabel yaitu 19,967 > 4.07 dengan tingkat signifikansi 0.000 < α = 0.05.ini berarti varibel berpengaruh secara positif dan signifikan. Hasil uji koefisien determinasi (R²) menunjukan Adjusted R Square 0,463 atau 46,3% berarti kemampuan variable kompensasi dan lingkungan kerja dalam menjelaskan varians dari variabel kepuasan kerja adalah sebesar 46,3% Berarti terdapat 53,7% varians variabel kepuasan kerja yang dijelaskan oleh variabel lain.
Aplikasi 'Who Wants To Be A Master TOEFL' Menggunakan Dreamweaver
Authors: dharmawati
Published: March 2019

The objective of making the application "Who Wants To Be A Master TOEFL' Using Dreamweaver is as a tool for students and lecturer in STT Harapan Medan in practicing TOEFL test before following the real TOEFL examination. the approach to be used is the objective approach and methodology used to designed and build these applications are using Dreamweaver Macromedia application and Microsoft SQL is also used to design a database system for data storage. this application is expected to improve knowledge, motivate to learn and improve TOEFL score for students and lecturers
RUANG LINGKUP LEMBAGA KEUANGAN BANK
Authors: Wati Enny
Published: March 2019

Ruang Lingkup Lembaga Keuangan Bank meliputi Pengertian bank, sejarah bank, Jenis-jenis bank, penilaian kesehatan bank, penggabungan usaha bank dan rahasia bank serta sanksi administratif
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN LIMBAH DAN TANGGUNG JAWAB SOSIAL PADA RUMAH SAKIT STROKE NASIONAL BUKITTINGGI
Authors: Begawati Nova
Published: March 2019

In the service process of Bukittinggi National Stroke Hospital has the potential to generate waste. The waste generated by the National Stroke Hospital of Bukittinggi is medical waste in the form of solid waste and liquid waste. In the sewage treatment the National Stroke Hospital of Bukittinggi has an Incenerator that is used for waste combustion. As for the liquid waste treatment of Bukittinggi National Stroke Hospital has WWTP (Waste Water Treatment Installation). Waste generated must be managed properly so as not to cause negative impact for patients, visitors, employees, and the surrounding community. The purpose of this study is to Apply Environmental Accounting Analysis in Waste Management and Social Responsibility at Bukittinggi National Stroke Hospital. This research is a qualitative research. Data collection techniques are interviews and documentation and data used are primary and secondary data. The findings of the National Hospital of Stroke Bukittinggi have made the process of Identification, Recognition, Measurement, Recording, Presentation, and Disclosure as well as those described in Government Accounting Standards as of June 13, 2010. SAP No. 1 describes the presentation of financial statements. Where is the National Hospital of Bukittinggi Stroke. National Hospital of Stroke Bukittinggi has done their waste management well. Bukit Tinggi Stroke National Hospital which has already spent its environmental expenses
ANALISIS POTENSI KEBANGKRUTAN PADA PERUSAHAAN TEKSTIL DAN GARMEN DI INDONESIA YANG TERDAFTAR DI BEI
Authors: sunreni
Published: March 2019

Penelitian ini ingin mengetahui tentang potensi kebangkrutan pada Perusahaan Tekstil dan Garmen dengan periode penelitian 2009-2011 karena dampak dari krisis keuangan global ini akan mulai dirasakan pada akhir tahun 2008 dan awal dari tahun 2009. Masing-masing perusahaan yang diteliti memiliki kerugian dua tahun. Penelitian yang dilakukan hanya penelitian deskriptif yaitu hanya memberikan gambaran tentang hasil analisis potensi kebangkrutan pada enam buah perusahaan Tekstil dan Garmen yang memenuhi kriteria berdasarkan metode purposive sampling dengan menggunakan model Altman Z-Score sebagai model untuk memprediksi potensi kebangkrutan pada perusahaan Tekstil dan Garmen.Hasil dari penelitian ini adalah enam buah perusahaan yang diteliti semuanya memiliki potensi terhadap kebangkrutan karena Z-Score masing-masing perusahaan kecil dari 1.81. Solusi dari kondisi ini perusahaan Tekstil dan Garmen harus melakukan restrukturisasi keuangan.Kata Kunci : Kesulitan Keuangan, Kebangkrutan, Altman Z-Score
Psychological Science Accelerator Data Management Bylaws
Authors: Forscher Patrick S. , Aczel Balazs , Chartier Christopher R. , Musser Erica D. , Horstmann Kai Tobias , Grahe Jon E. , Kekecs Zoltan , Corker Katherine S. , Sirota Miroslav , Vaughn Leigh Ann , Wichman Aaron Lee , Papadatou-Pastou Marietta , Evans Thomas Rhys , Szecsi Peter , Storage Daniel , Pfuhl Gerit , Borghi John , Urry Heather L. , Isager Peder Mortvedt , Moshontz Hannah , IJzerman Hans , Flake Jessica Kay
Published: March 2019

We describe the data management bylaws for the Psychological Science Accelerator (PSA), a distributed network of laboratories dedicated to completing large-scale collaborative behavioral science projects. Our bylaws are organized around the principles of ethical data use, security, accuracy, usability, transparency. We describe how these embodied throughout the lifecycle of a PSA project, from project proposal to data release. In addition to setting up the policies and guidelines for the management of PSA data, we hope this document can provide a useful best practices for individual researchers thinking about the management of their own behavioral science data.
Electro-haptic hearing: Speech-in-noise performance in cochlear implant users is enhanced by tactile stimulation of the wrists
Authors: Fletcher Mark D. , Hadeedi Amatullah , Goehring Tobias , Mills Sean R
Published: March 2019

Cochlear implant (CI) users receive only limited sound information through their implant, which means that they struggle to understand speech in noisy environments. Recent work has suggested that combining the electrical signal from the CI with a haptic signal that provides crucial missing sound information (“electro-haptic stimulation”; EHS) could improve speech-in-noise performance. The aim of the current study was to test whether EHS could enhance speech-in-noise performance in CI users using: (1) a tactile signal derived using an algorithm that could be applied in real time, (2) a stimulation site appropriate for a real-world application, and (3) a tactile signal that could readily be produced by a compact, portable device. We measured speech intelligibility in multi-talker noise with and without vibro-tactile stimulation of the wrist in CI users, before and after a short training regime. No effect of EHS was found before training, but after training EHS was found to improve the number of words correctly identified by an average of 8.3 %-points, with some users improving by more than 20 %-points. Our approach could offer an inexpensive and non-invasive means of improving speech-in-noise performance in CI users.
Achieving net benefits: A road map for cross-sectoral policy development in response to the unintended use of mosquito nets as fishing gear
Authors: Short Rebecca Ellen , Addison Prue , Hill Nicholas , Arlidge William , Berthe Sara , Castello y Tickell Sofia , Coulthard Sarah , Lorenz Lena , Sibanda Mxolisi , Milner-Gulland E.J.
Published: March 2019

This document presents the results of an expert knowledge elicitation workshop which identifies policy mechanisms of relevance to the issue of mosquito net fishing across the relevant sectors of public health, fisheries management, development and conservation. A synthesis of current policy and future recommendations is contextualised within the relevant literature across these sectors, and a first assessment of potential interventions is presented.