bluuebunny/crossref_metadata_2025 huggingface dataset:
A Synoptic View of the Albanian Qualifications Framework
Authors:   National Vocational Education, Training and Qualifications Agency, Albania, Rr. Him Kolli, Nr. 25, Tirana, Albania, (Shehi) Gishti Ejvis
Published: February 2022

This research addresses a synoptic analysis of the state of play of the qualifications aligned with the Albanian Qualifications Framework (AQF). One of the main features of human resource development is the development of a national qualification framework within which can be obtained all the necessary professional competences. Albania is gradually shifting from traditional qualifications into outcome based modern ones. Research methodology includes qualitative analysis, covering legal frame­work, strategic documents, other research papers related to the focus of this article. The study adopted a qualitative approach. After 10 years of AQF developments and implementation, there is a need to restart the discussion on the number of AQF levels and, when needed, respective sub-levels in order to have a current common understanding among stakeholders about qualifications types and their relationship to each other. AQF implementation is linked with its contribution to policy goals such as lifelong learning and increasing the quality of education and training in Albania. For better development and implementation of the AQF, the responsible institutions should work in accordance with common princi­ples, practices and criteria for the main respective functions: development of standards and qualifications, accrediting institutions to supply these qualifi­cations; and, quality assuring assessment and certification.
Establishing a Quality Management System in the Function of Quality Assurance in Higher Education
Authors:   Faculty of Applied Management, Economics and Finance, Belgrade, University Business Academy in Novi Sad, Serbia, Janovac Tatjana , Virijević Jovanović Saša ,   Faculty of Applied Management, Economics and Finance, Belgrade, University Business Academy in Novi Sad, Serbia
Published: February 2022

In the system of higher education, quality assurance presents a comprehensive term that includes all mechanisms, processes and activities that education institutions use in order to establish, maintain and improve quality in all areas of work. However, regardless of adopted legislation and standards for quality assurance in higher education, quality is still difficult to establish in the daily activities of higher education institutions. The research presented in this paper aims to indicate the importance of implementing quality management systems as an effective tool for providing quality in higher education.
Developing a Typology of Green Tourists. Empirical Study From Romania
Authors:   Alexandru Ioan Cuza University of Iași, Faculty of Economics and Business Administration, Department of Management, Marketing and Business Administration, 22 Carol I Avenue, 700505 Iași, Romania, Ștefănică Mirela , Brigitte Sandu Christiana ,   Alexandru Ioan Cuza University of Iași, Faculty of Economics and Business Administration, Department of Management, Marketing and Business Administration, 22 Carol I Avenue, 700505 Iași, Romania
Published: February 2022

This study seeks to develop a typology of tourists according to their attitude and behaviour in relation to the natural environment. A sur­vey was conducted on a sample of tourists in one of the representative nat­ural tourist areas of Romania based on a face-to-face questionnaire. The typology of green tourists has been created based on 28 items measuring consumer or participatory behaviour. The study provides a segmentation of tourists into three eco-types: eco-destructive, eco-impartial, and eco-in­volved. These segments were analysed by gender, age and level of studies in order to observe specific similarities or differences set for each criterion. The main findings on the impact of tourist activity on the environment un­derline the importance for tourists to be more careful and concerned about solving the environment and enhancing green behaviour.
Assessing Government Involvement in the Balkan Countries’ Economies
Authors:   University of National and World Economy, Department of Finance, Sofia, 8th December str., 1700, Bulgaria, Nenkova Presiana , Nikolova Velichka ,   University of National and World Economy, Department of Economics, Sofia, 8th December str., 1700, Bulgaria, Angelov Angel ,   University of National and World Economy, Department of Finance, Sofia, 8th December str., 1700, Bulgaria
Published: February 2022

The extent to which the government intervene the marketplace and the government’s role in the economy is an important factor, determin­ing the economic results achieved by a country. In the academic literature, the question of whether the promotion of this participation contributes to an im­provement of the development of a nation or, on the contrary, can contribute to a loss of competitive advantages, is debatable. This study focuses on the degree of involvement of national governments in the economies of the Bal­kan region countries. For the purpose of analysis, a cluster analysis is applied, through which the Balkan countries are divided into several groups (clusters), characterized by different degrees of government participation. Three peri­ods are considered - before and in the first years of the global economic and fi­nancial crisis, as well as just before the current COVID-19 pandemic. The anal­ysis is supplemented by an assessment of the impact of individual clusters on the economic development of these countries.
Business Model of Consumer Behavior with Included Nutritional Determinant
Authors:   University of Bitola “St. Kliment Ohridski”, Faculty of Technological and Technical Sciences–Veles, Dimitar Vlahov bb, 1400 Veles, R. N. Macedonia, Martinovski Sasko , Gulevska Fani ,   University of Bitola “St. Kliment Ohridski”, Faculty of Technological and Technical Sciences–Veles, Dimitar Vlahov bb, 1400 Veles, R. N. Macedonia
Published: February 2022

The success of the operations of the companies that work with food products depends a lot on having information about the consumer purchasing decisions, and based on that, inclusion of marketing strategies that will ensure their success. Business models of consumer behavior can an­swer these important questions. The inclusion of nutritional determinants in these models is significant, and the model will provide answers to the extent of its impact on consumer behavior. Scope of the study within this paper is an applied original modeling concept for creating business models of consumer behavior when buying food products, where special empha­sis is given to the nutritional properties of food products, i.e. in addition to other known determinants, the model includes a new determinant called nutritional. The model is built on several principles using modern informa­tion technologies, and one of the important principles is to provide greater clarity for a full understanding of the process involved in the model with integrated self-explanatory functionality. The model was partially imple­mented with data obtained from several surveys conducted in our research, and as outputs of the model, a set of customer responses were obtained.
Output parameters at development and production stage of a product in its life cycle
Authors: Kusyi Ya. М. , Stupnytskyy V. V. , Lytvyniak Ya. М. , Mentynskyi S. М. , Panchuk V. H.
Published: February 2022

The priority of research into modern information systems for controlling technological processes of product manufacturing and their introduction into the practice of machine-building enterprises is established. Described the object-oriented and functionally-oriented principles of designing technological processes in the manufacture of machine parts and the area of their effective use. Algorithms of initial product parameters formation when implementing object-oriented and function-oriented principles of technological processes design are analyzed. A generalized algorithm of a CAF-system functioning in the structure of an integrated design-engineering preproduction is presented. The conditions of shaping product parameters taking into account the influence of an integrated subsystem of design-engineering preparation of machine-building production and technological subsystems: machine, fixture, tool, workpiece are analyzed. The main provisions of the system approach to the study of the formation of the output parameters of products at the stage of their creation in life cycles during the implementation of function-oriented design principles are formulated. The conditions for the realization of physical processes from the position of the synergetic approach in the study of technical systems are analyzed. A mathematical model for predicting the probability of forming a workpiece blank without defects at the stage of its creation during the implementation of the technological process of product manufacturing was developed. Numerous solutions of the mathematical model are given, which determine the degree of influence of technological subsystems on ensuring output parameters of the product. Using a synergetic approach, the process of forming the initial parameters of the product as a result of interaction between the integrated subsystem of design-engineering preparation of engineering production and technological subsystems: machine, device, tool, workpiece with the provision of quality control parameters of the product using the CAF subsystem and a subsystem of implementation of control operations. Further research will concern the development of algorithms for determining the solutions of mathematical models when designing technological processes for the manufacture of machine parts using a function-oriented design principle while ensuring the regulated quality parameters of their executive surfaces.
MENINGKATKAN KETERAMPILAN GURU SMK MENGGUNAKAN APLIKASI CAD DI SMK ISAM SABILAL MUHTADIN
Authors: Rendi Rendi , Arifin Jainal , Herlina Firda , Ihsan Sobar , Hartadi Budi , Furqon Syahrillah Gusti Rusdy
Published: February 2022

Tujuan program pengabdian adalah memberikan pelatihan Software AutoCAD untuk guru-guru dan siswa-siswi SMK Islam Sabilal Muhtadin dan melakukan pedampingan kepada guru pembelajaran gambar teknik. Sasaran pengabdian kepada masyarakat ini, adalah guru SMK Islam sabilalmutadin yang mengajar gambar mesin. Kegiatan menggunakan metode pelatihan langsung (hands on) berupa pemaparan/presentasi, tutorial serta diskusi. Monitoring dan Evaluasi dilakukan bagi yang telah mengikuti kegiatan, metode yang digunakan dalam monitoring dan evaluasi adalah memberikan peserta tugas menggambar kemudian kami catat waktu yang butuhkan untuk menyelesaikan tugas gambar tersebut. Hasil evaluasi paling lama- lama peserta menyelesaikan tugas gambar adalah 35 menita dan yang paling cepat adalah 20 menit. Rata-tara peserta mampu menyelesaikan tugas gambar selama 27.09 menit. Dari hasil evaluasi ini dapat dikatakan bahwa semua pesereta pelatihan sudah mampu menggambar teknik dengan aplikasi AutoCad dengan baik dapat dikatakan juga keterampilan mereka sudah jauh meningkat dari yang awalnya tidak bisa menjadi bisa.
Sagittal Parameters of Spine and Pelvis in Young Adults Using the EOS Imaging System: Prospective Study of 92 Asymptomatic Subjects
Authors: Heo Youn Moo , Kim Tae Kyun , Jang Min Gu , Choi Jae Kyu
Published: February 2022

Study Design: This study adopted a prospective study design to evaluate the sagittal parameters of the spine and pelvis in young adults using the EOS imaging system.Purpose: This study was designed to analyze spinopelvic sagittal alignment measurement values obtained using the EOS imaging system in asymptomatic young adults.Overview of Literature: Sagittal alignment of the spine and pelvis is important in diagnosing and treating spinal diseases. We usually take sagittal images using whole-spine standing lateral radiography. Recently, the EOS imaging system, which uses a low-dose radiation in a weight-bearing state, was developed. So, we studied the sagittal parameters of the spine and pelvis in young adults by using the EOS imaging system.Methods: We recruited young adults aged 20–30 years and explained the EOS imaging system. They voluntarily participated in the study. We took full-body standing orthogonal anteroposterior and lateral images using the EOS imaging system (EOS imaging, Paris, France). Then, we measured the pelvic incidence (PI), sacral slope (SS), pelvic tilt (PT), sagittal vertical axis (SVA), T1/T12 kyphosis, and L1/S1 lordosis. We analyzed each parameter using Student t-test, paired t-test, and Pearson’s correlation coefficient.Results: Ninety-two patients were enrolled in the study. The average PI and SS were 47.18° and 36.03°, respectively. Moreover, PT and SVA were 11.17° and -10.15 mm, respectively. T1/T12 kyphosis was 37.37°, while L1/S1 lordosis was 46.64°. All parameters were enough for normal distribution. Pearson correlation coefficient analysis showed a meaningful correlation between PI and SS and PI and PT (R>0.6, p<0.05).Conclusions: Measuring spinal and pelvic sagittal values is important. Sagittal parameters could help decide how to operate patients with spinal diseases. We attempted to obtain sagittal values using the EOS imaging system. These parameters could help preoperatively estimate the lumbar lordosis restoration and could also be used as guidelines for spinopelvic sagittal balance.
The Effect of Topical Tranexamic Acid on Intraoperative Blood Loss in Patients Undergoing Posterior Lumbar Laminectomy and Discectomy: A Randomized, Double-Blind, Controlled Trial Study
Authors: Farzanegan Gholamreza , Ahmadpour Fathollah , Khoshmohabbat Hadi , Khadivi Masoud , Rasouli Hamid Reza , Eslamian Mohammad
Published: February 2022

Study Design: Randomized, double-blind, controlled trial study.Purpose: This study aimed to evaluate the safety and efficacy of topical tranexamic acid (TXA) on intraoperative blood loss (IBL) in patients that have degenerative lumbar canal stenosis and undergo posterior lumbar laminectomy and discectomy.Overview of Literature: The volume of IBL is directly proportional to potential surgical complications. Recent reports have shown that the topical use of antifibrinolytic drugs, such as TXA, during surgery might decrease IBL and improve patient outcomes.Methods: A total of 104 patients with lumbar canal stenosis were enrolled in this randomized, double blinded clinical trial. Participants were randomized and divided into two groups: TXA (54 cases) and control (50 cases). In the TXA group, a TXA solution was used for washing and soaking, whereas, in the control group, irrigation of wound was with normal saline. IBL, pre- and postoperative coagulative studies, operation time, conventional hemostatic agent usage, systemic complications, and length of hospitalization were consecutively recorded. All participants were followed for an additional two months to gather data on their recovery status and time to return to work (RTW).Results: At baseline, there was no difference in clinical or lab findings, between the groups. IBL and use of hemostatic agents were significantly decreased in TXA group, as compared to the control group (p=0.001 and p=0.011, respectively). Systemic complications, length of hospitalization, and RTW were not significantly different between groups (p=0.47, p=0.38, and p=0.08, respectively).Conclusions: This study showed that topical use of TXA during surgery may decrease IBL and minimize the use of hemostatic materials during posterior midline-approach laminectomy and discectomy, without increasing the potential for complications seen with intravenous TXA usage.
MIXED PROBLEM FOR THE FORTH ORDER POLYLINEAR PSEUDOHYPERBOLIK EQUATIONS WITH NONSMOOTH COEFFICIENT
Authors: Shukurova G. , Mamedova J.
Published: February 2022

In this work the mixed problem for the forth order polylinear pseudohyperbolic equations is considered, when some coefficients are sufficiently smooth functions and some have bounded variations. The definition of weak solution is introduced. The theorem of existence and uniqueness of weak solution of the mixed problem.
THE USE OF ALBUMIN IN THE TREATMENT OF COVID-19 PATIENTS: PROSPECTS FOR PATHOGENETIC THERAPY
Authors: Kazmirchuk V. E. , Denderuk N. V. , Orlik V. F. , Duseeva В. V. , Sidorenko E. I. , Voytyuk T. V.
Published: February 2022

The paper presents the literature data on the structure, metabolism and function of albumin as well as our own data in the historical aspect. The dynamics of clinical observation and laboratory examination of 80 patients were presented. All the patients were under outpatient examination and treatment. The aim of the study was to investigate serum albumin level on the clinical course of coronavirus infection, saturation and C-reactive protein parameters. In all patients, albumin levels decreased and C-reactive protein increased sharply. Leukopenia, thrombocytopenia, tissue hypoxia were noted in 95 % of patients. The study included patients with diabetes mellitus, stroke, heart attack, cancer, tuberculosis, bronchial asthma, etc. All patients were prescribed antithrombotic therapy (xarelto, aspirin cardio, rivaroxaban, etc.). If necessary, dexamethasone was administered. No post-coagulation syndrome was observed.
Réflexion sur l’offre de services psychologiques en oncologie et soins palliatifs dans deux centres hospitaliers universitaires montréalais
Authors: Defer C. , Bernatchez M.-S.
Published: February 2022

Face au cancer et à la fin de vie, la détresse émotionnelle est courante et de mieux en mieux repérée, résultant en de nombreuses demandes de consultation vers nos services psychologiques spécialisés. Les auteures présentent une réflexion sur les différents facteurs qui guident leurs choix d’interventions auprès de la clientèle en oncologie et soins palliatifs rencontrée en contexte hospitalier, le défi étant d’offrir le bon soin au moment opportun à tous les patients en besoin et leurs proches. Le plan de traitement sera adapté selon la sévérité et la nature de la détresse, la nécessité d’intervenir rapidement, la préférence du patient, ses facteurs de vulnérabilité et de protection, tout en conservant à l’esprit que notre mandat de psychologue est circonscrit à l’oncologie et aux soins palliatifs. Cet article illustre que pouvoir recourir à une approche intégrative est précieux pour mieux répondre à la diversité des demandes reçues dans un contexte de temps et de ressources limités.
Role of Mass Media and Interpersonal Communication in Polio Eradication Campaign
Authors: Deep Iram , Pasha Saadia Anwar , Ali Sana
Published: February 2022

Health communication characterizes the boundary between communication and health and is progressively documented as essential for everyday well-being. Mass media, especially electronic media, is the need of the time, especially during the outbreaks like Polio in Pakistan. People get information from mass media, up-grade their knowledge, and their attitudes are formed, and ultimate change in practices becomes forth. By keeping in view the widely witnessed role of mass median healthcare communication, this article also examines Pakistan regarding Polio eradication. We executed a descriptive quantitative method and gathered data from n= 300 respondents. Results revealed that Mass Media and Interpersonal communication have a significant role in delivering the proper knowledge about the Polio disease. Through Mass Media and Interpersonal Communication, the masses may know the harmful consequences of Polio disease and the influential role of the vaccine inuring this disease. Thus, we concluded that media help eradicate misconceptions about the vaccine, resulting in the complete wipe out of Polio from Pakistan. Further, we have discussed the results and highlighted the recommendations accordingly.
The Effects of Social Media on National Security: An Overview
Authors: Kasi Adil Zaman , Kasi Mirwais , Qadir Abdul
Published: February 2022

Social media is a new concept that has originated rapidly and has captured the attention of billions. Social Media's quick access to information, and easy links it forms between people,and the easy promotion of business far and wide has allowed it to gain many supporters. Since the internet has emerged as a dominant figure in our society, social media and smart gadgets have given everyone the liberty to make comments and share their point of view and opinions on news stories any time they want.Viewers can record and upload original and selected content that has been most probably captured by them on mainstream media. But many malicious individuals like terrorists and criminals have abused the advantage that social media represents. This piece of writing is to analyze the effects of social media on the country's national security and a better understanding of the usage of social media.
Intracranial gossypiboma 9 years after intracranial pressure bolt insertion: illustrative case
Authors: Loh Ryan T. S. , Matys Tomasz , Allinson Kieren S. J. , Santarius Thomas
Published: February 2022

BACKGROUND

Resorbable hemostatic agents left behind postoperatively occasionally result in granulomatous space-occupying lesions known as “gossypibomas.” The authors report a case of an intracranial gossypiboma, which is exceedingly rare and frequently radiologically indistinguishable from other lesions.

OBSERVATIONS

A 35-year-old woman presented with a generalized tonic-clonic seizure and subsequent left-sided hemiparesis. Magnetic resonance imaging showed an enhancing lobulated lesion subjacent to a right frontal burr hole, surrounded by vasogenic edema with mass effect and midline shift. Nine years earlier, she had had a triple bolt inserted to monitor intracranial pressure after sustaining a traumatic brain injury. Surgicel was used to control bleeding during insertion. Colocation of the lesion with the position of triple bolt 9 years earlier raised suspicion for gossypiboma. However, the minor nature of the surgery and the length of time since surgery to presentation placed this case well outside the range of cases reported in the literature. The lesion was resected en bloc with no recurrence 18 months later. Histological examination revealed the presence of foreign material. However, given its minute size, confirming its nature was not possible.

Lessons

The authors show that gossypibomas can occur following a relatively minor procedure and remain clinically and radiologically silent for much longer than previously reported.
Chaotic Particle Swarm Optimization for Solving Reactive Power Optimization Problem
Authors: Muhammed Neda Omar , Ma'arif Alfian
Published: February 2022

The losses in electrical power systems are a great problem. Multiple methods have been utilized to decrease power losses in transmission lines. The proper adjusting of reactive power resources is one way to minimize the losses in any power system. Reactive Power Optimization (RPO) problem is a nonlinear and complex optimization problem and contains equality and inequality constraints. The RPO is highly essential in the operation and control of power systems. Therefore, the study concentrates on the Optimal Load Flow calculation in solving RPO problems. The Simple Particle Swarm Optimization (PSO) often falls into the local optima solution. To prevent this limitation and speed up the convergence for the Simple PSO algorithm, this study employed an improved hybrid algorithm based on Chaotic theory with PSO, called Chaotic PSO (CPSO) algorithm. Undeniably, this merging of chaotic theory in PSO algorithm can be an efficient method to slip very easily from local optima compared to Simple PSO algorithm due to remarkable behavior and high ability of the chaos. In this study, the CPSO algorithm was utilized as an optimization tool for solving the RPO problem; the main objective in this study is to decrease the power loss and enhance the voltage profile in the power system. The presented algorithm was tested on IEEE Node-14 system. The simulation implications for this system reveal that the CPSO algorithm provides the best results. It had a high ability to minimize transmission line losses and improve the system's voltage profile compared to the Simple PSO and other approaches in the literature.
Invariant Ellipsoids Method for Chaos Synchronization in a Class of Chaotic Systems
Authors: Fedele Giuseppe
Published: February 2022

This paper presents an invariant sets approach for chaos synchronization in a class of master-slave chaotic systems affected by bounded perturbations. The method provides the optimal state-feedback gain in terms of the minimal ellipsoid that guarantees minimum synchronization error bound. The problem of finding the optimal invariant ellipsoid is formulated in terms of a semi-definite programming problem that can be easily solved using various simulation and calculus tools. The effectiveness of the proposed criterion is illustrated by numerical simulations on the synchronization of Chua's systems.
Design a New Multiport DC-DC Converter to Charge an Electric Car
Authors: Abedini Rizi Amin , Rezaei Ali , Ghorbani Rizi Mohammadreza , Aliakbari Rizi Mohammadmahdi
Published: February 2022

Due to the lack of oil and gas, electric cars have been in high demand in recent years. There are three kinds of electric vehicles, including Hybrid Electric Vehicles (HEV), Battery Electric Vehicle (BEV), and Plug-in Hybrid Electric Vehicle (PHEV).  There is no charging portion for the batteries in the HEV where the batteries are not connected to the power grid, but BEV and PHEV can be charged by a power outlet, and the number of batteries is increased. In order to charge the battery of the Electric Vehicles (EVs), there are two ways, including the power grid and renewable energies. There are already quite a few outages in many countries, and using a power grid for charging the batteries is not suitable. Therefore, the only choice is renewable energy sources such as photovoltaic (PV), fuel-cell (FC), and so on. Furthermore, to use the DC voltage of the renewable sources, two conventional DC-DC converters are required to deliver the energy of the sources to the bank of batteries. To feed the batteries, this paper proposes a two-input one output topology that contains PV, FC, and other components. Simulation results demonstrate that the presented system is improving the system because it is able to feed the batteries with low power losses and low ripples.
The concept of adaptation of agribusiness entities to the new conditions of technological and national economic structures: methodological development approaches
Authors:   Federal Rostov Agricultural Research Centre, Isaeva O. V.
Published: February 2022

Purpose: research and substantiation of methodological approaches that ensure the consistency of concept development and the reliability of adaptive mechanisms for the functioning of various forms of agricultural management in new economic conditions. Methods. Scientific research is based on application of monographic, analytical, abstract-logical methods, as well as the method of generalization. Results. As a result of political and trade-economic transformations that take place both within the country and at the level of interstate cooperation, the domestic agricultural sector of the economy has found itself in an extremely disadvantageous position. The influence of systemic issues of the agricultural sector is increasing (the level of material and technical equipment, financial instability of agribusiness entities, issues of staffing, price disparity, etc.). In this regard, the activation of adaptive mechanisms for the development of various forms of agricultural management is required. The key role in this case is assigned to the system of state regulation and support of Russian agriculture through the development and effective implementation of a unified concept for the adaptation of agribusiness entities under the conditions of the new technological and world economic paradigms formation. Conclusions. In order to develop and implement a strategy that includes effective and adequate measures to ensure the adaptation of the management system of the agrarian structure and its regulation to the new economic conditions both within the country and in the foreign economic space, methodological approaches to its development are proposed. The elements of methodological approaches are: the current state and predictive trends in the development of the agrarian structure, analysis of the level of technological effectiveness and innovation of the industry, analysis of the features and characteristics of new technological and world economic structures, the study of key problems of innovative and technological development of the agrarian structure of the industry, strategic directions of adaptation of mixed agriculture in Russia.
Water quality assessment of water bodies used for filling and using the Chogray reservoir
Authors:   Russian Scientific Research Institute of Land Improvement Problems, Senchukov G. A. , Gostishchev V. D. ,   Russian Scientific Research Institute of Land Improvement Problems, Voyevodinа L. A. ,   Russian Scientific Research Institute of Land Improvement Problems, Martynov D. V. ,   Russian Scientific Research Institute of Land Improvement Problems
Published: February 2022

Purpose: to assess water quality in water bodies and canals that fill the Chogray reservoir (ChR) and feed the Chernozemelskaya irrigation-water distribution system (ChIS). Methods. Water sampling was carried out from the Kuma river, the ChR, Tersko-Kumsky (TKC), Kumo-Manychsky and Chernozemelsky main canals. The collected samples were analyzed by generally accepted methods. The water quality assessment was carried out in several directions: the content of harmful substances in accordance with the maximum permissible concentrations, determination of water class by salinity and hazard of developing unfavorable soil processes, determination of water suitability for drip irrigation systems. Results. It was found that the best quality is inherent to TKC water: in terms of mineralization (198 mg/dm³) and the hazard of developing unfavorable soil processes, it corresponds to the first class, the use of this water allows cultivation of various agricultural crops, filling the ChR with this water contributed to the minimum accumulation of salts. In the section from the Otkaznensky reservoir to the Levokumsky waterworks, deterioration of water quality indicators was found out. Mineralization increases 1.77 times from 592 to 1050 mg/dm³. The water class deteriorates from the second to the third in terms of mineralization, there is a hazard of sodium alkalinization development. The main problem in operating drip irrigation systems is the danger of physical and chemical clogging of emitters caused by a high content of suspended substances and an alkaline reaction of the water samples under study. Conclusions. When carrying out irrigation and drainage in the territories adjacent to the reclamation canals that fill ChR, and along the ChIS in the Republic of Kalmykia, the impact of water quality on soils and agricultural crops predicted in this article should be taken into consideration in order to prevent the development of negative phenomena. It is advisable to identify and eliminate sources that deteriorate water quality in the area of the Levokumsky waterworks.
Die rumaniendeutschen Literatur als kleine Literatur
Authors:   Transilvania University of Brasov, Romania, ELEKES Robert Gabriel
Published: February 2022

The following paper sets out to reevaluate the often misunderstood and underestimated German-language literature in Romania as a “minor literature” (Deleuze, 1976), that is, as a literature that utilized its minority to achieve an authentic, subversive and innovative literary expression, that transcended the boundaries of ideologies and cultural and literary paradigms. The goal is to analyze this cultural phenomenon through Deleuze and Guattari’s theory, in order to explicate its marginal and authentic way of being in contrast to the tradition of western modernity and to the absolutist communist regime, which tried to obsessively snuff it out.
“Reader, unbury him with a word”: The Revenant and/as Evil in Elizabeth Kostova’s ”The Historian”
Authors:   Yeditepe University, Turkey, TATAR Yagmur
Published: February 2022

This research addresses the universal question of evil through an intertextual focus between Bram Stoker’s Dracula as a traditional Gothic production and its neo-Gothic counterpart, The Historian by Elizabeth Kostova. Through investigating the relationship between two ensuing genres, it explores the understanding of human nature and its transformative capacity for evil in Gothic and neo-Gothic fiction, as well as protagonists’ need, temptation and failure to exorcise the Revenants of the past. With a theoretical framework supported by Jacques Derrida and his concept of hauntology, the present research further revolves around revealing how the monsters of the (neo-)Gothic fiction function as the manifestations of history itself by analysing the way the past haunts humanity’s present and future.
Dores da periferia:
Authors: Marinho Camila Holanda
Published: February 2022

Este artigo trata dos mapas afetivos delineados nas periferias urbanas quando a morte se apresenta como um evento cotidiano. Propõe-se uma leitura e uma escuta das vozes que temem as violências diárias, clamam por justiça e sobrevivem com medo e desesperança. Lugares onde a saudade faz parte da travessia de pessoas que perderam precocemente um jovem de seu círculo de afetos. O objetivo do estudo foi mapear sentimentos de pessoas que se recusam aos silenciamentos femininos, tomando as emoções como parte do trabalho de campo e possível via para a compreensão do outro. Destacam-se as narrativas de mulheres que experienciam a dor do luto, o temor da morte e as violências cotidianas, tendo em vista que ecoam nas periferias vozes de mulheres que, ao perderem seus filhos, iniciam uma luta por justiça, reconhecimento e amor. Portanto, são vozes que enunciam dores femininas das periferias, a partir de seus marcadores sociais e interseccionais, que produzem afirmações políticas, culturais e subjetivas, mobilizando formas diversas de sobrevivência, reexistência e proteção.
História de vida, tráfico e violência nas periferias de Fortaleza-CE
Authors: Santiago Neto João Pedro  de , Moura Tuany Maria Sousa , Matos Júnior Clodomir Cordeiro de
Published: February 2022

Este artigo tem por objetivo explorar sociologicamente a história de vida e as experiências de Reginaldo - adolescente da periferia cearense que, no período de realização do estudo, se encontrava em uma das instituições que compõem a rede do sistema socioeducativo de Fortaleza-CE - relativas aos processos sociais e às trajetórias individuais de engajamento em atividades ilegais. A partir de uma pesquisa de campo, que envolveu observações etnográficas, aplicação de questionários, entrevistas semiestruturadas e tessitura de fragmentos de uma história de vida, refletimos, sob um ponto de vista qualitativo dos dados levantados, a respeito das situações sociais e pessoais que conduzem os jovens moradores das periferias cearenses ao chamado “mundo do crime” e que os mantêm vinculados e dedicados a coletivos criminais. Sob essa perspectiva, o texto discorre sobre os percalços e conflitos da ascensão e queda de jovens traficantes de drogas na capital cearense, assim como sobre as recentes transformações do arranjo criminal no Estado do Ceará e as possibilidades de construção de trajetórias desvinculadas de um mundo fora da lei no qual muitos de nossos jovens aprendem a se movimentar desde cedo.
Editorial
Authors: Silva Maria Andréa Luz da
Published: February 2022

É com imensa satisfação que lançamos o volume XXX, número 27, da revista Conhecer: Debate entre o Público e o Privado.  Os artigos ora publicados, foram selecionados a partir do fluxo contínuo da revista e refletem o debate atual das ciências sociais.
ANALISIS PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER), PRICE TO BOOK VALUE (PBV), DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM
Authors: Avishadewi Linda , Sulastiningsih Sulastiningsih
Published: February 2022

This study aims to analyze the influence of Return On Equity (ROE), Debt to Equity Ratio (DER), Price to Book Value (PBV), and Earning Per Share (EPS) partially and simultaneously to stock returns. The type of data used is secondary data sourced from the official website of the Indonesia Stock Exchange (IDX) and the company’s official website. The population that used in this study were LQ-45 companies listed on the Indonesia Stock Exchange for the period 2015-2019. The samples are picked from 25 companies chosen by purposive sampling method. Data collection use documentation techniques on the company’s annual financial statements and company stock prices. The data analysis technique used is a multiple linear regression analysis. The result of this study shows that ROE has a negative and significant effect on stock returns, DER has a positive and significant effect on stock returns, PBV has a positive and significant effect on stock returns, and EPS has a positive and significant effect on stock returns. The simultaneously result show that ROE, DER, PBV, and EPS have a significant effect on stock returns.
ANALISIS MOTIVASI, DISIPLIN DAN BEBAN KERJA YANG MEMPENGARUHI KINERJA PEGAWAI NEGERI SIPIL PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN KEBUMEN
Authors: Kusumaningsih Dewi , Riauwanto Selamat
Published: February 2022

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh motivasi kerja terhadap kinerja pegawai negeri sipil pada Kantor Dinas Perindustrian dan Perdagangan Kabupaten Kebumen, (2) Pengaruh disiplin kerja terhadap kinerja pegawai negeri sipil pada Kantor Dinas Perindustrian dan Perdagangan Kabupaten Kebumen, (3) Pengaruh beban kerja terhadap kinerja pegawai negeri sipil pada Kantor Dinas Perindustrian dan Perdagangan Kabupaten Kebumen, dan pengaruh motivasi kerja, disiplin kerja beban kerja terhadap kinerja pegawai negeri sipil pada Kantor Dinas Perindustrian dan Perdagangan Kabupaten Kebumen.

Penelitian ini merupakan penelitian survei dengan pendekatan kuantitatif. Sampel penelitian ini pegawai negeri sipil pada Kantor Dinas Perindustrian dan Perdagangan Kabupaten Kebumen berjumlah 60 pegawai. Pengumpulan data menggunakan kuesioner, sedangkan analisis data dilakukan dengan menggunakan analisis regresi berganda. Pengujian validitas dalam penelitian ini menggunakan teknik korelasi product moment.

Pada taraf signifikansi 5%, hasil penelitian menemukan bahwa: (1) Motivasi kerja berpengaruh positif terhadap kinerja pegawai negeri sipil pada Kantor Dinas Perindustrian dan Perdagangan Kabupaten Kebumen β = 0,518* (*p<0,005; p=0,007), (2) Disiplin kerja berpengaruh positif terhadap kinerja pegawai negeri sipil pada Kantor Dinas Perindustrian dan Perdagangan Kabupaten Kebumen β = 0,496* (*p<0,005; p=0,001), (3) Beban kerja berpengaruh positif terhadap kinerja pegawai negeri sipil pada Kantor Dinas Perindustrian dan Perdagangan Kabupaten Kebumen β=0,297*(*p<0,05; p=0,019). Nilai koefisien determinasi menunjukkan kontribusi motivasi kerja, disiplin kerja dan beban kerja untuk menjelaskan kinerja pegawai negeri sipil pada Kantor Dinas Perindustrian dan Perdagangan Kabupaten Kebumen. Hal ini berarti kemampuan variabel motivasi kerja, disiplin kerja dan beban kerja dalam menjelaskan variasi variabel kinerja adalah sebesar 45,2%, sedangkan sisanya dijelaskan oleh variabel lain di luar variabel yang diteliti.
PENGARUH KUALITAS LAYANAN PEGAWAI TERHADAP KEPUASAN PENGGUNA LAYANAN PADA DINAS TENAGA KERJA DAN KOPERASI USAHA KECIL DAN MENENGAH KABUPATEN KEBUMEN
Authors: Hastuti Eni Kusuma , Purwanto Wahyu
Published: February 2022

This study aims to determine whether the dimensions ESQ in service quality, namely reliability, responsiveness, access, flexibility, ease of navigation, efficiency, assurance, security, science price, aesthetic situ, and personalization affect the user satisfaction Department of Labor Cooperatives and Small medium Kebumen.

The population in this study is the service users Department of Labor Cooperatives, Small and Medium Kebumen. The sample of 100 respondents by using the technique of Non-Probability Sampling with accidental sampling approach, ie sampling technique based on chance, ie who happened to meet the researchers can be sampled if deemed suitable.

Based on statistical data analysis, indicators in this study is valid and the variables are reliable. The sequence individually on each of the most influential variable is the variable responsiveness with a regression coefficient of 0.257, and knowledge of the price of the regression coefficient of 0.157, followed by a guarantee by the regression coefficient of 0.120, the security of the regression coefficient of 0.120, while the variables that influence the lowest was efficient with a regression coefficient of 0.069. Department of Labor and Cooperatives, Small and Medium Enterprises Kebumen need to retain the elements that have been rated by consumers as well as the need to fix the things that are lacking.
PENGARUH MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP PERINGKAT OBLIGASI (STUDI KASUS PADA LEMBAGA KEUANGAN PERBANKAN DI BURSA EFEK INDONESIA)
Authors: Ratnawati Yeni , Awalina Putri
Published: February 2022

Perbankan adalah badan usaha yang menghimpun dana dari masyarakat dalam bentuk simpanan dan menyalurkannya kepada masyarakat dalam bentuk kredit dan atau bentuk-bentuk lainnya dalam rangka meningkatkan taraf hidup rakyat banyak. Setiap satu tahun sekali perbankan membuat laporan keuangan perusahaan, untuk mengetahui pencapaian kinerjanya selama periode berjalan. Perbankan mengeluarkan obligasi untuk memperoleh tambahan modal dari investor. Penilaian obligasi dipengaruhi oleh manajemen laba dan kinerja keuangan. Dalam penilaian manajemen laba menggunakan total akrual dari Healy yang tercantum dalam Sari dan Bandi (2010). Peniliaian kinerja lembaga keuangan perbankan dinilai dari rasio likuiditas diproksikan dengan quick ratio, rasio solvabilitas diproksikan dengan primary ratio dan rasio rentabilitas diproksikan dengan return on equity. Data yang digunakan dalam penelitian ini adalah data kuantitatif dan data kualitatif. Data kuantitatif meliputi laporan laba rugi dan neraca tahun 2015-2017. Data kualitatif meliputi diskripsi dari lembaga keuangan perbankan. Subjek penelitian ini adalah perusahaan yang go public di Bursa Efek Indonesia dan terdaftar di PT. PEFINDO tahin 2015-2017. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 6 perusahaan yang memenuhi kriteria dengan 3 tahun pengamatan. Data yang digunakan berupa data sekunder yang berasal dari laporan keuangan dan database peringkat obligasi PT. Pefindo, sedangkan analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa rasio likuiditas dan rasio solvabilitas berpengaruh terhadap peringkat obligasi. Sedangkan manajemen laba dan rasio rentabilitas tidak berpengaruh terhadap peringkat obligasi. Simpulan penelitian ini adalah dari 4 variabel yang digunakan dalam penelitian ini hanya variabel rasio likuiditas dan rasio solvabilitas yang dapat digunakan untuk memprediksi peringkat obligasi suatu lembaga keuangan perbankan. Saran yang dapat diberikan kepada peneliti selanjutnya adalah menambah sampel dan periode yang diteliti.
ANALISIS STRUKTUR MODAL YANG OPTIMAL PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018
Authors: Riani Linda , Puspita Nindi Vaulia , Yuliari Kartika
Published: February 2022

Penelitian ini bertujuan untuk mengetahui struktur modal yang optimal pada perusahaan rokok yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Sampel dalam penelitian ini adalah semua perusahaan rokok yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Metode analisis data dilakukan dengan cara menghitung rasio keuangan perusahaan yang terdiri dari total debt to total assets ratio, total debt to equity ratio dan long term debt to equity ratio, menghitung komposisi struktur modal tiap tahun perusahaan, menghitung biaya modal perusahaan dan menganalisis optimalisasi struktur modal dengan cara membandingkan struktur modal perusahaan dengan biaya modal (WACC). Hasil penelitian menunjukkan bahwa struktur modal yang optimal pada perusahaan rokok yang terdaftar di Bursa Efek Indonesia tperiode 2016-2018 terjadi pada tahun 2018, yaitu pada saat biaya modal rata-rata tertimbang perusahaan minimum dengan proporsi DAR sebesar 30,6%, DER sebesar 46,9% dan LDER sebesar 6,7%.
Dampak Good Corporate Governance sebagai moderasi dalam Hubungan Financial Performance terhadap Firm Value di masa Pandemi Covid 19
Authors: Hariadi Sugeng -
Published: February 2022

Fokus dalam penelitian ini adalah perusahaan sektor Food and Baverage yang terdaftar di Bursa Efek Indonesia di tahun selama 2020 saat awal pandemi di Indonesia. Penelitian ini bertujuan : (1) untuk menganalisis pengaruh kinerja keuangan perusahaan terhadap Firm Value di masa pandemi (2) untuk menganalisis Good Corporate Governance dapat memoderasi hubungan pengaruh kinerja keuangan terhadap Firm Value di masa pandemi. Dengan menggunakan Analisis Regresi Linier Sederhana dalam analisis yang pertama dan menggunakan MRA dalam analisis yang kedua dengan program SPSS. Hasil dari penelitian ini : (1) adanya pengaruh yang positif signifikan antara kinerja keuangan terhadap nilai perusahaan, (2) Good Corporate Governance tidak memoderasi hubungan antara kinerja keuangan terhadap nilai perusahaan.

 

Kata kunci : Good Corporate Governance,  Kinerja Keuangan, Nilai Perusahaan.
ANALISIS PSAK 24 ATAS IMBALAN KERJA DALAM LAPORAN KEUANGAN PADA PG PESANTREN BARU KEDIRI
Authors: Srihastuti Eni , Nurkumalasari Lembayung
Published: February 2022

ANALISIS PSAK 24 ATAS IMBALAN KERJA DALAM LAPORAN KEUANGAN PADA PG PESANTREN BARU KEDIRI

 

Lembayung Nurkumalasari

Universitas Islam Kadiri

Lembayungkumalasari66@gmail.com

Eni Srihastuti

Universitas Islam Kadiri

enisrihastuti@uniska-kediri.ac.id

eny.srihastuty@gmail.com

 

Abstract

Employee benefits are remuneration provided by the company to its employees. In providing employee benefits, the company must comply with the applicable financial accounting standards in Indonesia, namely PSAK 24 which discusses the measurement, recognition and disclosure of employee benefits. This research focuses on research on short-term rewards and other long-term rewards. The purpose of this study was to find out how the treatment of short-term rewards and other long-term rewards applied by PG Pesantren Baru Kediri. This study uses a quantitative descriptive method, with data collection through observation and interviews. The results of this study indicate that PG Pesantren Baru in providing short-term rewards and other long-term benefits has complied with PSAK 24. However, the calculation of bonuses needs to be clarified.

 

Keywords: Short-Term Benefits, Other Long-Term Benefits, PSAK 24.

 

Abstraksi

Imbalan kerja  adalah  balas jasa yang diberikan oleh perusahaan kepada karyawannya. Dalam memberikan imbalan kerja kepada karyawannya perusahaan harus mematuhi standar akuntansi keuangan yang berlaku di Indonesia yaitu PSAK 24 yang membahas mengenai pengukuran, pengakuan dan pengungkapan  imbalan kerja. Dalam penelitian ini memfokuskan pada penelitian imbalan jangka pendek dan imbalan jangka panjang lain. Tujuan dilakukan penelitian ini adalah untuk mengetahui bagaimana perlakuan imbalan jangka pendek dan imbalan jangka panjang lain yang diterapkan oleh PG Pesantren Baru Kediri.  Penelitian ini menggunakan metode deskriptif kuantitatif, dengan pengumpulan data melalui observasi dan wawancara. Hasil penelitian ini menunjukkan bahwa PG Pesantren Baru dalam memberikan imbalan jangka pendek dan imbalan jangka panjang lain telah sesuai dengan PSAK 24. Namun dalam perhitungan bonus perlu diperjelas perhitungannya.

 

Kata Kunci : Imbalan Jangka Pendek, Imbalan Jangka Panjang Lain, PSAK 24.