bluuebunny/crossref_metadata_2025 huggingface dataset:
Preventive activity of police bodies: realities and challenges in the conditions of martial law
Authors: Ivanov A. O.
Published: February 2023

The materials of the Ministry of Internal Affairs of Ukraine and the National Police of Ukraine leadership reports on the challenges and problems that the bodies of the Ministry of Internal Affairs had to face as a result of military aggression by the Russian Federation have been considered, as well as on the available results and successes in countering the threats of war by the police and implementing their normal tasks and functions under martial law. It has been emphasized that one of the main areas of the National Police of Ukraine activity was and remains preventive activity, the high efficiency and effectiveness of which are especially important in the conditions of martial law. At the same time, in such a situation, it is quite difficult to ensure the appropriate level of quality and effectiveness of the specified activity due to the objective conditions of wartime, which significantly complicate the work of the police. The key, in our opinion, factors that create difficulties and complications in the implementation of preventive activities by police bodies in conditions of martial law have been identified. In particular, these are changes in the trends and structure of illegal activity in the country; the growth of migration flows, both of an internal and external nature; increase in the number of firearms in civilian circulation; activation of social movement; the need for the police to perform a number of previously uncharacteristic tasks, etc. The author's vision of priority directions for further improvement and development of preventive activities of police bodies in the conditions of wartime and post-war reconstruction of Ukraine has been expressed.
Autismo: importância do diagnóstico precoce
Authors: Sunakozawa Vitória Rossi , Mathias Letícia Isabela Silva de , Vidotti Márcia Zucchi
Published: February 2023

O Transtorno do Espectro do Autismo – TEA, é uma condição de origem multifatorial que se expressa em diferentes níveis de intensidade e comorbidades associadas. Os indivíduos afetados apresentam déficits na linguagem, na comunicação interpessoal, restringem-se a comportamentos repetitivos, os quais, prejudicam sua interação com a sociedade e independência de vida. Os estudos de neuroimagem de comparativos dos indivíduos com TEA e os grupos controle apontam para uma disfunção progressiva na área do encéfalo responsável por promover a interação social. Dito isso, o presenta artigo realizado com base na metodologia de revisão bibliográfica, tem por objetivo compreender a necessidade do diagnóstico precoce, pois acredita-se que a intervenção precoce é a terapêutica ideal devido a neuroplasticidade do encéfalo em maior atividade principalmente na infância. Portanto, para o direcionamento terapêutico ideal contando com equipe multidisciplinar que promoverão maior estímulo à criança afetada deve-se realizar diagnóstico o mais cedo possível.
Corporate Governance and generational succession in family firms: The M.A.P.E.I. S.p.A. case study
Authors: Alvino Federico , Pisani Filippo Maria , Pisano Sabrina
Published: February 2023

The generational succession in family firms is a typical and inevitable event in corporate evolution. In particular, the Italian production system must constantly reckon with generational succession as it affects about 80,000 companies annually. It is very important that this process is carefully managed because, in Italy, only 31% of family firms survive their founder and only 13% go on to the third generation. The aim of this paper is to indicate the most frequent mistakes made by family firms during the generational transition, through the identification of best practices summarized in six building blocks collected from the literature. In order to substantiate the theoretical argumentations, the article analyzes a case study concerning the family firm Mapei S.p.A., which has recently faced its second generational handover through a virtuous process in all its aspects.
Mantenere i rapporti oltre l'adozione: soluzione o ginepraio?
Authors: Fusacchia Maria Grazia
Published: February 2023

Questo scritto prende spunto da una situazione seguita a partire da un incarico di Ctu e si sofferma sulle criticita emerse nell'applicazione di progetto che mirava a favorire la costruzione di un legame adottivo pur consentendo il mantenimento dei rapporti con la madre naturale. Problematiche di natura psichiatrica e/o psicopatologica degli adulti possono porsi come bastione invalicabile che intralcia l'obiettivo del superiore interesse del minore.
A psychologist during the war
Authors: Nazarenko Tetiana
Published: February 2023

Due to Russia's military intrusion in Ukraine, Ukrainian psycho- logists and other specialists in the supportive professions face additional profes- sional challenges every day. Such challenges affect numerous aspects of life - such as reasoning and emotions, close relationships, social contacts, financial security, professional ethics and personal safety. Despite the fact that the scale of the hu- manitarian crisis is overwhelmingly large compared to the scale of the personal circumstances of a psychologist, current events have had a significant effect on the personal level. Among other effects, the situation contributed to the increa- sed collaboration between specialists, their coordination under crisis conditions, and the acquiring of additional specializations such as crisis psychology and trau- ma therapy. Accepting difficult challenges, maintaining resilience and teaching clients is driven by the common goal of preserving the mental health of Ukrai- nians; there is also an increased gratitude to international professional communi- ties and awareness of one's own professional identity.
Inquadramento e trattamento del senso di colpa nel Disturbo Narcisistico di Personalità con la Terapia Metacognitiva Interpe
Authors: Valentino Virginia , Dimaggio Giancarlo
Published: February 2023

I pazienti con Disturbo Narcisistico di Personalità (DNP) possono provare senso di colpa e attuare specifiche strategie di fronteggiamento nel tentativo di gestire l'emozione. Le strategie più comunemente riscontrate nel funzionamento nel disturbo narcisistico di personalità sono l'espiazione, l'esternalizzazione della rabbia sugli altri e la rinuncia a perseguire i propri desideri, sostenuta dal blocco dell'azione. In questo lavoro descriviamo i sensi di colpa presenti in letteratura, in particolare la colpa altruistica e deontologica e, nella prospettiva della Terapia Metacognitiva Interpersonale, descriviamo la relazione tra colpa, funzionamento narcisistico e schemi maladattivi interpersonali. Questi ultimi guidano il paziente a partire da rappresentazioni negative, rigide e incarnate di sé e degli altri. Attraverso un caso clinico mostriamo come la concettualizzazione del caso possa permettere un inquadramento del funzionamento del paziente più preciso e, di conseguenza, un trattamento capace di ridurre il senso di colpa e di come questo abbia un effetto benefico sul disturbo narcisistico di personalità.
Generating a beneficial creative chaos to manage compartmentalization in psychology: A trans-disciplinary approach to intertwine plurality and unity
Authors: Bosio A. Claudio
Published: February 2023

The search for a composition between plurality and unity of psychology is developed here by articulating a reflection on three points concerning: the origins of the phenomenon of compartmentalization that can be traced back to a dual configuration - plural and fragmented - of psychology; characteristics that are connected but not coincidental; the acceptability of a trans-disciplinary approach to design a composition of psychology that respects its plural articulation; the choice of the area of health as the elective phenomenical field to test the possibility of composing the plurality and unity of psychology starting from a trans-disciplinary approach.
La trasformazione del lavoro nella prospettiva dell'azione collettiva. Un esercizio metodologico fra diritto e sociologia
Authors: Bavaro Vincenzo
Published: February 2023

L'articolo ha l'obiettivo di sottoporre a verifica metodologica gli studi sulle tra-sformazioni del lavoro per verificare se la sociologia del lavoro e il diritto del lavoro riescono a dialogare e convergere su un medesimo e reale oggetto di studio. Prendendo come punto di osservazione l'azione di autotutela sindacale, l'Autore intende mettere in evidenza la necessità che studi sociali e studi giuridici sul lavoro siano sempre più intrecciati.
Nuove forme di conflitto sindacale. L'esempio dei rider
Authors: Pacella Gemma
Published: February 2023

Il saggio propone un'analisi sui sindacati nell'ordinamento italiano, al fine di dimo-strare l'infondatezza dell'indifferenza dell'attuale ecosistema digitale nei confronti del ruolo del sindacato tradizionale e delle sue pratiche. L'autrice considera il caso dei sindacati del lavoro su piattaforma digitale come un efficace esempio di con-flitto collettivo, che ci ha mostrato forme di azione anche inedite e che fornisce la prova che, contrariamente alle molte critiche, il sindacato e la sua azione non sono collassati. Infine, l'autrice critica il nuovo modello partecipativo del sindacato nell'impresa e propone di recuperare il ruolo essenziale del conflitto collettivo.
Il diritto del lavoro e la frantumazione dei confini dell'impresa
Authors: Nuzzo Valeria , Speziale Valerio
Published: February 2023

Il saggio approfondisce il confronto tra giuslavoristi e sociologi del lavoro sui con-fini dell'impresa, sottolineando come l'assetto e la conformazione dell'impresa sia uno dei temi rimasti lungamente estraneo a tale dialogo. I cambiamenti organizza-tivi degli anni '90 inducono entrambi i settori a una riflessione, ma essi procedono per lo più paralleli, con richiami e citazioni reciproche estremamente rare ed episo-diche, in gran parte limitate al rinvio a una differente prospettiva di indagine. Solo negli ultimi anni tale confronto diventa più rilevante, quando si accentuano i fe-nomeni di outsourcing e si determina, con essi, una fuga dalla regolamentazione che vi si applica, grazie alla possibilità di organizzare la produzione sfruttando i differenziali regolativi e salariali esistenti fra le diverse aziende, fra i diversi settori industriali e anche fra diversi Paesi. Il saggio guarda, dunque, alle differenziazioni e alle asimmetrie che si sono prodotte sfruttando i confini e i differenziali ad essi associati, indagando sui diversi strumenti giuridici utilizzati, dall'appalto alle reti di impresa fino alle catene globali del valore.
The influence of the free software GeoGebra use in the teaching achievement of mathematics course learning in the students at the Educational Institution Gabino Uribe Antúnez "GUA"-UGEL-Aija, 2022 [Influencia del uso del software libre GeoGebra en el logro del aprendizaje del curso de enseñanza matemática en los estudiantes de la Institución Educativa Gabino Uribe Antúnez "GUA"-UGEL-Aija, 2022]
Authors: Leiva Gonzales Jorge , Pacheco Castillo Alexander , Asnate Salazar Edwin , Valdivia Rojas Wilfredo , Silva Zapata Miguel , Valderrama Arteaga Jonhson
Published: February 2023

The purpose of the research is to explain the influence of the use of Free Software Geogebra on the learning achievement of the mathematics course in the students at the Educational Institution Gabino Uribe Antúnez "GUA"-UGEL-AIJA. The research is cross-sectional experimental type, quantitative method and pre-experimental design. Two instruments were applied: an entrance exam and an exit exam, to a population sample of 19 students of 4th grade of secondary school of the I.E. Gabino Uribe Antúnez “GUA”-UGEL-AIJA. An analysis of the results was carried out, after having used the Free Software Geogebra to the single study group (fourth year of high school, experimental group). applying inductive, deductive and analysis methods, as well as observation techniques with their respective instrument. From the results obtained in the statistical treatment through descriptive and inferential statistics, concluding that there is a significant influence on the learning achievement of the mathematics course in the students at the educational Institution Gabino Uribe Antúnez "GUA"-UGEL-AIJA.
Functional Additives for Oil And Petrochemichal Products Based on Depressor Additives of LLC “RN-RD CENTRE”
Authors:   LLC ", Rudyak K. B. ,   RN-RD CENTER", Polyanskii K. B. ,   LLC "RN-RD CENTER", Vereshchagina N. V. ,   LLC "RN-RD CENTER", Senin A. A. ,   LLC "RN-RD CENTER", Kozlova G. A. ,   LLC "RN-RD CENTER", Yumasheva T. M. ,   LLC "RN-RD CENTER"
Published: February 2023

A range of new pour point additives based on copolymers of maleic anhydride and alpha-olefins has been designed, that can be used to improve the low-temperature behavior of oil and almost all its derivatives. The data on the depression of the pour point temperature of oil and petrochemical products after doping them with the designed pour point depressants are submitted.
Fire-Resistant Triaryl Phosphate Fluids Regeneration
Authors:   LLC ", Karchevskaya O. G. ,   RN-RD CENTER, Kron T. E. ,   LLC "RN-RD CENTER, Korneeva G. A. , ,   LLC "RN-RD CENTER, Noskov Yu. G. ,   LLC "RN-RD CENTER, Ivanova L. V. ,   Gubkin Russian State University of Oil and Gas (National Research University)
Published: February 2023

The method for the regeneration of used fire-resistant oils based on treating oils with an anhydrous neutralizing agent at heating, followed by rectification has been developed. As a result of such treatment, used triaryl phosphate oils are purified from a complex of aging products (acids, phenols, sealing products, wear metals, introduced sludge, water). The method provides high yieldsof regenerated oils with quality that meets the regulatory requirements for fire-resistant triaryl phosphate oils for reuse.
Possible Decarbonization Ways In The Oil And Gas Industry Using Small-Scale Oilwell Gas Utilization Technologies
Authors:   LLC ", Korolyev Y. V. ,   RN-RD CENTER", Merinov V. A. ,   LLC "RN-RD CENTER", Mikhailov M. N. ,   LLC "RN-RD CENTER", Rudyak K. B. ,   LLC "RN-RD CENTER"
Published: February 2023

A key feature of small-scale oilwell gas utilization technologies is the ability to increase their carbon efficiency in a variety of ways. The paper considers methods for preparing synthesis gas and its components, as well as the organization of small-scale technological schemes for processing natural and oilwell gas into premium synthetic liquid fuels (GTL), the use of which will significantlyreduce the carbon footprint. A promising way among them is to produce SAF FT-SPK (Sustainable Aviation Fuel Fischer-Tropsch Synthetic Paraffin Kerosene) by one-stage hydrogenation of carbon dioxide.
The Spherical Alumina Preparation Technology for a Continuous Catalytic Reforming Catal
Authors:   LLC ", Geiger V. Yu. ,   RN-RD CENTER", Petrova E. G. ,   LLC "RN-RD CENTER", Fadeev V. V. ,   LLC "RN-RD CENTER", Zaglyadov S. V. ,   LLC "RN-RD CENTER"
Published: February 2023

The paper presents the technology of spherical alumina production by oil-drop method developed at RN-RDC, LLC. Alumina is modified by tin oxide and is used for the synthesis of reforming catalysts with continuous catalyst regeneration.
Production of Nickel 2-Ethylhexanoate – a Precursor of Cracking Catalysts of Heavy Hydrocarbon Feedstock
Authors:   Ufa State Petroleum Technological University, Mustafin I. A. , Akhmetov A. F. ,   Ufa State Petroleum Technological University, Gimadieva A. R. ,   Ufa Institute of Chemistry of Ufa Scientific Center RAS, Khanov A. R. ,   Ufa State Petroleum Technological University, Galiakhmetov R. N. ,   Bashkir State University, Sudakova O. M. ,   Bashkir State University
Published: February 2023

This article describes a method for producing a precursor of a nanoscale catalyst for catalytic cracking of straight-run fuel oil, vacuum gas oil, heavy oils and heavy oil residues - nickel 2-ethylhexanoate. The method for obtaining nickel 2-ethylhexanoate salts consists in the interaction of an aliphatic carboxylic acid with an aqueous solution of ammonia, taken in an equimolecular ratio, in an aqueous phase at a temperature of 20-65°C for 20-60 min to obtain a water-soluble ammonium salt of a carboxylic acid in the first stage, introducing an aqueous solution of metal chloride to a solution of an ammonium salt of a carboxylic acidin the second stage, extracting the resulting metal salt of an aliphatic carboxylic acid with an organic solvent, characterized in that 2-ethylhexanoic acid is used as an aliphatic carboxylic acid, and as a metal chloride - nickel chloride, an organic solvent.The yields of nickel 2-ethylhexanoate, depending on the reaction conditions are 89-98%.
Nature of Mercaptans Contained in Straight-Run Fractions of Jet Fuel
Authors:   LLC ", Fadeev V. V. ,   RN-RD CENTER", Maximov A. L. ,   A.V. Topchiev Institute of Petrochemical Synthesis RAS, Rudyak K. B. ,   LLC "RN-RD CENTER", Karpov A. N. ,   OOO “Lukoil-Nizhegorodorgsintez”,   Yaroslavl State Technical University, Tarasov A. V. ,   Yaroslavl State Technical University, Dutlov E. V. ,   Slavneft-Yaroslavnefteorgzintez PJSC, Ivanov P. S. ,   Slavneft-Yaroslavnefteorgzintez PJSC, Borisanov D. V. ,   Slavneft-Yaroslavnefteorgzintez PJSC
Published: February 2023

Dependence of mercaptans content in straight-run jet fuel on process mode of column K-1 of crude oil processing unit is shown.When temperature of column K-1 increases the quantity of decomposing unstable sulfuric compounds is also increased, while the decomposition products - mercaptans and hydrogen sulfide are removed with gasoline fraction in column K-1 andunstable sulfur compounds in a lesser degree are moved to column K-2, which decreases the mercaptans content in straight-run kerosene. The comparison of mercaptans content in closed fractions of oil and straight-run jet fuel is performed. It is shown that their content in straight-run jet fuel is higher, and they come both from oil and as a result of decomposition processof unstable sulfur compounds, more likely, disulfides in the first place.
Preparation of Cross-Linked Copolymers Based on Ternary Cooligomers of Styrene, Isoprene, and Glycidyl Ether of 4-Isopropenylphenol
Authors:   Baku State University, Bayramov M. R. , Javadov M. A. ,   Baku State University, Agayeva M. A. ,   Baku State University, Hasanova G. M. ,   Baku State University
Published: February 2023

The article presents the results of studies on the structuring process of triple co-oligomers of styrene, isoprene and glycidyl ether of 4-isopropnylphenol, diethylenetriamine. The effect of temperature, amount of iethylenetriamine,and time of structuring of co-oligomers and the formation of copolymers with a cross-linked three-dimensional structure has been studied. It has been established that cross-linked copolymers can be synthesized with a yield of up to 90-97% by carrying out the process of structuring co-oligomers with iethylenetriamine at a temperature of 80-100°C for 3-5 hours.
Petrophysical Features of Riphean Deposits of the Well of Maigunskaya Area within Baikit Anteclise
Authors:   Branch of LLC RN-Service, Stepanov R. I.
Published: February 2023

One of the important features in the preparation of a geological model of deposits is its petrophysical properties. In particular, determination of reservoir properties in fractures, pores and caverns of a reservoir. Determination of these properties will make it possible to understand the geological features of the cavernous-fractured space of the reservoir and outline further ways of carrying out work. To solve this problem, the author analyzed the filtration-capacitive properties and lithological features of the rocks of the Riphean deposits of the well of the Maigunskaya area, located within the Baikit anteclise of the Leno-Tunguska oil and gas field. The definitions of porosity, permeability are considered, both according to the materials of field and geophysical studies of wells, and according to the materials of the study of core material. A forecast is given for further geological exploration work in the area under study.
From the Experience of Applying the Acoustic Emission Method
Authors:   West Kazakhstan Innovation and Technological University, Churikova L. A. , Bakhirev M. A. ,   West Kazakhstan Innovation and Technological University, Akhmetzhan S. Z. ,   West Kazakhstan Innovation and Technological University, Schmidt M. В. ,   «Engineering and Technical Center» Branch of JSC «Intergas Central Asia», Timofeev A. I. ,   «Engineering and Technical Center» Branch of JSC «Intergas Central Asia»
Published: February 2023

The article describes the experience of using the acoustic emission method in pneumatic tests, as an accompanying during the control of the technical condition of the technological pipelines of the compressor shop, which have worked out the standard service life. The authors show the peculiarity of the preparation technique and technological methods of the acoustic emission method during pneumatic testing of technological pipelines. The results obtained gave grounds for extending the service life of technological pipelines with operating parameters.
Egy alkotmánybírósági határozat margójára
Authors: Berke Gyula
Published: February 2023

Az Alkotmánybíróság megsemmisítette a Kúria ítéletét, amely a köztulajdonban álló munkáltatókra vonatkozó különös munkajogi szabályok alkalmazását érintette. Az ítélet közvetlenül a Munka törvénykönyve (Mt.) hatályba lépéséhez kapcsolódó szabály alkalmazását érintette, ám ennek kapcsán számos egyéb munkajogi problémát is érintett. A tanulmány ezeket tárgyalja. Bemutatja az Mt. hatályba lépésére vonatkozó szabályozást, és részletesen elemzi az Alkotmánybíróságnak azt az álláspontját, mely szerint a Kúria ítélete alaptörvény-ellenes diszkriminációt valósított meg munkavállalók egyes csoportjai között. Rámutat a Kúria és az Alkotmánybíróság diszkrimináció koncepciójának eltérő jellegére.
A munkajogi szabályok hatásvizsgálatának kérdéseiről
Authors: Ferencz Jácint
Published: February 2023

A munkajogi szabályok sokféle aspektusból vizsgálhatóak: jogtudományi, rendszertani, nyelvi, szociológiai értelmezési keretek között. Az értékelés és a hatáselemzés célja a különféle társadalmi-politikai beavatkozások, intézkedések eredményességének a megállapítása. Feladatuk, hogy tapasztalati tényeken alapuló kutatás során minősítsék a beavatkozásokat, valamint oksági kapcsolatok fennállását és azok erősségét állapítsa meg egyfelől a vizsgált intézkedések, másfelől az ezeket követő változások között. Jelen tanulmányban elsősorban a munkajogi jogalkotás hatásainak ex post vizsgálatával foglalkozom, tekintettel arra, hogy e jogviszonyokat nagymértékben áthatja a gazdasági élet változása, így a jogalkotásnak erre reagálnia kell.
A Ptk. a környezetjogász szemével – gondolatok Pump Judit könyve kapcsán
Authors: Fodor László
Published: February 2023

2019 utolsó napjaiban látott napvilágot Pump Judit könyve, amely egy némileg talán szokatlan, ugyanakkor újító, gondolatébresztő perspektívában tárgyalja a Ptk. egyes rendelkezéseit. A polgári jog előírásainak „zöld szemüvegen át” történő értelmezése napjainkban időszerűbb kihívás, mint valaha. Ez az ismertető a könyv lapozgatása közben megfogalmazódott gondolatokat tartalmazza a teljesség igénye nélkül.
Új játéktér, új játékszabályok
Authors: Jakab Nóra
Published: February 2023

A globalizáció, a munka természetének változása és az egyén fokozott szerepe mondhatjuk, hogy egyidőben, egymást erősítve feszegetik a nemzeti munkajogi szabályozás határait. A XIX. és a XX. században a munkafeltételek jobbá tétele kollektív tárgyalások útján történt. A munkavállalók kollektív tudata erős volt. A multinacionális vállalatok határokon átívelő tevékenysége következtében azonban a munkavállalók szervezettsége meggyengült. A digitális gazdaságban nem egyszerű megoldani azt, hogy a munkavégzők kollektív fellépjenek, hiszen a játéktér teljesen más, a hangsúly egyre inkább az egyéni tudatra helyeződik át, amelynek forrása a munkaszerződés. Jelen tanulmány a játéktér és a játékszabályok változásait vizsgálja.
Privacy at work
Authors: Abrantes José João
Published: February 2023

Today, there is a widespread recognition of the horizontal effect of fundamental rights. The labourcontract represented everywhere, in democratic systems, the natural framework for the development of such an effectiveness of constitutional precepts and values, with the need of answering to the question of whether-and to what extent–the interests that are in the basis of the employer's power require and justify in casuthe limitation of the employee ́s freedom.The Portuguese Labour Code, in articles 14 and following, expressly recognizes certain fundamental rights of the human being in the workplace,including the privacy. The employee has, in fact, the right to expect a certain degree of respect for his privacy in the workplace, which is where he develops an important part of his relations with others. This right shall, however, be balanced with other rights and legitimate interests of the employer, in particular the rights to effectively manage his enterprise and specially to protect himself from liability or damage caused by employee ́s actions.The case law –namely that of the Supreme Court of Justice -has influenced the evolution of the Labour Law, contributing to the interpretation of the lawand the resolution of some controversial employment issues, e.g. in matters related to fundamental rights. In the final part of this article we will seek toprovide a brief overview of some innovative case law issued by the Social Chamber of the Portuguese Supreme Court, particularly after entering into force the Portuguese Labour Code in 2003.
A szerződéses akarat és annak egyes értelmezési kérdései, különös tekintettel a szerződés részleges érvénytelenségére
Authors: Juhász Ágnes
Published: February 2023

A jogügylet, illetőleg a szerződés értelmezése a szerződési jog egyik gyakran vizsgált kérdése, hiszen a szerződéssel kapcsolatos értelmezési kérdések a gyakorlatban számtalan esetben felmerülnek. Az akarat és annak kifejeződése a polgári jogi jogviszonyok egyik alapvető építőeleme, így egy-egy jogvita esetén a szerződő felek akaratának lehető legteljesebb feltárása feltétlenül szükséges. Vannak ugyanakkor olyan helyzetek, ahol az értelmezés kifejezetten egy adott jogintézmény alkalmazása folytán válik szükségessé. Ilyen eset például, amikor valamely érvénytelenségi ok a szerződésnek csak egy bizonyos részét érinti. A jogalkotó ilyenkor a szerződés részleges vagy teljes érvényességét, vagyis a szerződés jogi sorsát attól teszi függővé, hogy a felek a szerződést az érvénytelen rész nélkül megkötötték volna-e vagy sem. Amennyiben a felek a szerződés jövőbeli sorsáról szerződésükben kifejezetten nem rendelkeztek, úgy valós, értelmezett vagy végső soron feltételezett (hipotetikus) szerződési akaratuk feltárása válik szükségessé.
Representation of Female Characters in the Novel "Women at Point Zero" by Nawal EL Saadawi using the Sara Mills Perspective Approach
Authors: Suryaningsih Arin , Sayuti Suminto A.
Published: February 2023

This study aims to describe the representation of female characters in the novel Woman at Zero Point by Nawal El Saadawi in terms of the subject-object position and in terms of the reader's position using the Sara Mills perspective approach. This research is qualitative with a qualitative descriptive method. The data source is the novel Woman at Zero Point by Nawal El Saadawi. The research results are as follows. First, the position of the female character as the subject describes the female character who is considered to have committed a rebellion in the form of resistance against men through physical violence. Second, in the position of the character as an object, the female character suffers injustice throughout her life from childhood to adulthood, causing her to fall into the valley of humiliation. Third, in the reader's position, female characters are described as experiencing injustice in the form of stereotypes, prostitution, and violence.
SISTEM INFORMASI AKUNTANSI PENDAPATAN PADA KOPERASI SEDANA MERTA JATI DI DESA DARMASABA
Authors: Kadek Ayu Kreistya Dewi
Published: February 2023

Accounting information system is a series of procedures in collecting various data, processing the data into information and distributing it to interested parties. With the accounting information system, it is hoped that it can provide a network of procedures that are arranged in an integrated manner in carrying out smooth company activities. The cash income cycle describes the activities of a company in selling goods and services to customers starting from receiving orders, sending goods/services, billing, receiving payments to depositing cash and recording it. Sedana Merta Jati Cooperative is one of the business entities engaged in credit or savings and loans owned and managed by its members located in Banjar Bersih, Darmasaba Village, Abiansemal District, Badung. The Sedana Merta Jati Cooperative has used accounting information systems in its operational processes to achieve effective and efficient performance. The cash income of the Sedana Merta Jati Cooperative comes from cash receipts from receivables and deposits. Based on the results that have been observed, it can be concluded that the Cash Revenue Cycle from Receivables and Deposits is obtained by implementing the procedures for notification of receivables, billing procedures, procedures for cash receipts, and procedures for recording cash receipts. The income cycle accounting information system at the Sedana Merta Jati Cooperative has been carried out effectively in accordance with the assignment functions, namely administrative and general functions, collection functions (collectors/accompaniments), financial functions/cashier functions and computerization functions.
PENGARUH EKSPEKTASI PENDAPATAN, LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA MAHASISWA
Authors: Budi gautama Siregar  , Aswadi Lubis
Published: February 2023

The current condition is seen where there are still many students who have the mindset that after completing their higher education they hope to get a job in an office or company as an employee. This means that a student is said to be successful in his studies if he succeeds in working as an employee or employee. If such a mindset is still reflected in students, higher education will give birth to new unemployed people. This study aims to analyze the effect of income expectations and family environment on the interest of students of the Islamic economics study program at IAIN Padangsidimpuan to become entrepreneurs. The population of this study was students of the Islamic economics study program, Faculty of Islamic Economics and Business, Padangsidimpuan State Islamic Institute for 2018 and 2019 which amounted to 546 students. The determination of the number of samples in this study used the Slovin formula, so that 85 students were obtained consisting of 38 students from the 2018 class and 47 students from the 2019 class. Data processing was carried out using the SPSS (Software Statistical Product Service Solution) application version 22. The research findings are that income expectations and family environment have a positive and significant influence on the interest of students of Islamic economics study program to become entrepreneurs.
Dampak Pandemi COVID-19 pada Usaha Kerajinan Aceh Souvenir Kupula Indah di Kabupaten Pidie
Authors: Fadli Syahputra  , Muhammad Zainal Abidin  , Kamal Fachrurrozi  , Sry Rasyiidu Tebe  , Sarfia Fonna
Published: February 2023

This research was conducted with the aim of knowing the impact of the Covid-19 pandemic on the Aceh Kupula Indah souvenir craft business in Garot Kab. Pidie. Data collection was carried out using interviews and questionnaires to the owner of the Kupula Indah Souvenir business and the head of the District UMKM Office. Pidie. This research method is descriptive qualitative analysis. The results showed that the Covid-19 pandemic had a bad impact on the sustainability of the Kupula Indah Souvenir craft business. Sales turnover decreased by 52% during the pandemic. The level of business productivity has become more passive during the spread of the Covid-19 pandemic. There are many obstacles in the marketing of souvenir products and the difficulty of achieving sales targets due to the continued spread of Covid-19, resulting in the government issuing a policy of limiting all public activities, which also hampers economic activities. It is hoped that the Kupula Indah Souvenir business owner should upgrade and develop new strategies in the Kupula Indah Souvenir business marketing system so that it can continue to grow and survive in the midst of the Covid-19 pandemic, and the MSME Service is expected to be more optimal in conducting coaching activities for business owners. and carried out evenly even though in a short time but also adequately
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP BIAYA HUTANG STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021
Authors: Pitri yani  , Poppy indriani
Published: February 2023

This study aims to determine the effect of Good Corporate Governance either partially or simultaneously on the cost of debt of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression with 95% certainty. Based on the results of partial multiple linear regression or t test, the variables of institutional ownership, the board of commissioners, the board of directors, and the audit committee partially have no effect on the cost of debt in manufacturing companies. listed on the Indonesia Stock Exchange. Simultaneously or the f test, the variables of institutional ownership, the board of commissioners, the board of directors, and the audit committee simultaneously have no effect on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange. And the results of the coefficient of determination of the Adjusted R² value of -0.052. This means that the ability of institutional ownership variables, the board of commissioners, the board of directors, and the audit committee to explain the cost of debt, while the rest is influenced by other variables not examined in this study.
Pengaruh Dow Jones Industrial Average dan Indeks Hang Seng terhadap Indeks Harga Saham Gabungan pada Tahun 2021
Authors: Shelly Midesia
Published: February 2023

The Jakarta Composite Index (IHSG) movement is indispensable for capital market investors in their decision-making steps. This study aims at determining the effect of the Dow Jones Industrial Average and Hang Seng Index on the Jakarta Composite Index. The data used in the research are the daily close prices of IHSG, DJIA, and HSI in 2021. Regression analysis was used for data analysis, using the SPSS data processing tool. The results indicate that DJIA and HSI partially and simultaneously affect the IHSG.
PENGAMBILAN KEPUTUSAN DALAM BERINVESTASI DI PASAR MODAL
Authors: Nadia Nurul Nadia Tasa , Restia Melinda  , Syintia Efendi
Published: February 2023

Investment decision making is a process that includes several factors and follows various steps. The purpose of this study is to find out what are the factors that a person considers in deciding to invest in the capital market. The four factors a person decides to invest in the capital market are investment interest, perception of investment, investment motivation, and initial investment capital. This study can provide information, especially for novice investors to be able to make decisions to invest in the capital market. The research method used is a qualitative method
PENGARUH OPINI AUDIT DAN AUDIT REPORT LAG TERHADAP VOLUNTARY AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI PADA PERUSAHAAN PERINDUSTRIAN YANG TERDAFTAR DI BEI
Authors: Mahariyani  , Afrah Junita  , Tuti Meutia
Published: February 2023

The purpose of this study was to examine the effect of Audit Opinion and Audit Report Lag on Voluntary Auditor Switching with Financial Distress as a moderating variable. The data analysis method used is the classical assumption test such as: data normality test, multicollinearity test, autocorrelation test and heteroscedasticity test as well as hypothesis testing such as multiple linear regression test, interaction test or what is commonly called moderated regression analysis, individual parameter significant test (partial test), simultaneous significance test (simultaneous test) and coefficient of determination test (R2). The result of the multiple linear regression equation is Y= -0.915 + 0.024 X1 + 0.016 X2 - 0.088 M - 0.023 X1*M + 0.001 X2*M + e. Partially, audit opinion has no significant effect on voluntary auditor switching, audit report lag has no significant effect on voluntary auditor switching and financial distress has no significant effect on voluntary auditor switching. Based on the moderated regression analysis test partially financial distress cannot moderate the effect of audit opinion on voluntary auditor switching and financial distress cannot moderate the effect of audit report lag on voluntary auditor switching and simultaneously financial distress cannot moderate the effect of audit opinion and audit report lag on voluntary switching auditors.
FAKTOR – FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI
Authors: Dona Friski Sinulingga  , Muhammad Fuad  , Nasrul Kahfi Lubis
Published: February 2023

This study aims to discuss the effect of Cash Flow Volatility, Accrual Size and Debt Level on Earnings Persistence in Infrastructure sector companies listed on the IDX for the period 2010 – 2019. The data used in this study uses secondary data obtained from the published financial statements of Infrastructure sector companies. . The data analysis method used was multiple linear regression and used statistical tools, namely SPSS (Statistical Package for the Social Science) software. The results show that Cash Flow Volatility has a positive but not significant effect on Earning Persistence, Accrual Size has a negative and significant effect on Earning Persistence,  Debt Level has a negative and significant effect on Earning Persistence. And Cash Flow Volatility, Accrual Size and Debt Level simultaneously have a significant effect on Earning Persistence.
DO THE PRICE AND TASTE MATTER TO COFFEE DRINKERS?
Authors: Mutia Ratna , Aswadi Khairul , Mardhani Martahadi , Nasir Nasir , Rizka Rizka , Zulfikar Zulfikar
Published: February 2023

This article explores several characteristics, such as price and taste, to influence the behavior of coffee drinkers in Banda Aceh City, Indonesia. Using standard multiple regression analysis, it turns out that coffee taste affects coffee drinkers' behavior. On the other hand, the price of coffee drinks does not affect the behavior of coffee drinkers. This study shows that the taste of coffee is more important for coffee customers to decide to drink coffee. Further research is suggested by increasing the number of samples and expanding the study area. An in-depth discussion is highly recommended for debate and practical and theoretical consequences for further study.
PENGARUH MODAL USAHA, PENGGUNAAN INFORMASI AKUNTANSI, DAN LITERASI FINANSIAL TERHADAP KEBERHASILAN UMKM DI KOTA KUALASIMPANG
Authors: Fitri Wahyuni Wulan Dari  , Dewi Rosa Indah  , Lubis Nasrul Kahfi
Published: February 2023

The purpose of this study was to determine the effect of venture capital, use of accounting information, and financial literacy on business success in Micro, Small and Medium Enterprises (MSMEs) in Kualasimpang City. The research sample was taken by purposive sampling method. The number of samples used in the study were 94 respondents. Data analysis using Multiple Linear Regression Analysis with Y = 16,416 + 0.249x1 + 0.101x2 + 0.344x3. The results of the t test are known that business capital has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.000 < 0.05 and the hypothesis is accepted, the use of accounting information has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.032 <0.05 and the hypothesis is accepted, and financial literacy has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.000 < 0.05 and the hypothesis is accepted. The results of the F test show that Business Capital, Use of Accounting Information, and Financial Literacy simultaneously have a significant effect on the success of MSMEs in Kualasimpang City with the Fsig value. 0.000 < 0.05. The results of the coefficient of determination test show that the contribution of the variables of working capital, use of accounting information, and financial literacy affect business success in MSMEs in Kualasimpang City by 51.1%, while the remaining 48.9% is influenced by other variables not examined in this study.
PENGARUH GOOD GOVERNMENT GOVERNANCE TERHADAP KINERJA PEGAWAI BADAN NARKOTIKA NASIONAL PROVINSI SUMATERA UTARA
Authors: Hasibuan Syahrina Yanti , Hasibuan Nur Fadhilah Ahmad
Published: February 2023

This study aims to determine whether the indicators of Good Government Governance, namely participation, transparancy, accountability, effectiveness and law enforcement, have an influence on the performance of the employees of the natonal Narcotics Agency of North Sumatra.whether the indicators of Good Government Governance have a positive effect on the performance of the employees of the national Narcotics Agency of North Sumatra Provinsi. This research uss quantitive  methods. Namely by collecting, presenting, analyzing, testing hypotheses and then making conclusions and suggestions. Samples were collected by simple random sampling method. Research data collection using a questionnaire to 30 employees.And will be processed through by SPSS version 25. The results of this study will conclude that there is an influence of Good Government Governance indicators on the performance of the employees of the national Narcotics Agency of North Sumatra Provinsi.
PENGARUH EFEKTIVITAS EFISIENSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN BADAN USAHA MILIK GAMPONG (BUMG) (Studi Pada Kecamatan Kluet Tengah Kabupaten Aceh Selatan)
Authors: Rima Melati  , Nasrul kahfi Lubis  , Nurlaila Hanum
Published: February 2023

This research was carried out in order to understand how much influence Effectiveness, Efficiency and Accountability had on the Management of Gampong-Owned Enterprises (BUMG) (a case study in Kluet Tengah District, South Aceh Regency). The population taken in this study are villages that have Gampong-Owned Enterprises (BUMG) as many as 11 villages. The sampling technique used is purposive sampling, purposive sampling is the determination of a sample based on the size used to determine something. To collect data, it was done by distributing questionnaires in the form of questions to 55 respondents and then the data obtained were analyzed using SPSS (Statistical Program for Social Science). The type of data used in this study is quantitative data and analyzed using multiple linear regression. The results in this study indicate that effectiveness has a positive and significant effect on the management of Gampong-Owned Enterprises (BUMG), efficiency also has a positive and significant effect on the management of Gampong-Owned Enterprises (BUMG), and accountability has a positive and significant effect on the management of BUMG.
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Pada SKPK di Kota Langsa)
Authors: Armita  , Afrah Junita  , Muhammad Salman
Published: February 2023

The purpose of this study was to determine the effect of Financial Management Competence and Work Experience on Financial Management Performance with Organizational Commitment as Moderating on SKPK in Langsa City. This study uses quantitative methods. The population in this study were all 30 SKPKs in Langsa City. All SKPKs were sampled with 3 (three) respondents in each SKPK with a total of 90 respondents. Data was collected by distributing questionnaires and by using measuring instruments in the form of validity and reliability tests. The analytical method used is Moderated Regression Analysis (MRA). The results of the study found that partially financial management competence had no effect on financial management performance, work experience and organizational commitment had a significant positive effect on financial management performance, organizational commitment weakened the relationship between financial management competence and financial management performance, organizational commitment strengthened the relationship between work experience and financial management performance. This study has limitations that can be considered for future researchers in order to improve further research. The limitation of this research is that the researcher cannot provide questionnaires directly to several respondents and assists the respondents in filling out the questionnaires. This is due to the busyness of the respondents. Some respondents could hardly afford to answer the questionnaire directly and asked for up to one week. This constraint makes it impossible to know whether the respondents actually filled out the questionnaire properly. Also, the researcher cannot directly answer things that are not known by the respondents regarding the questions asked in the questionnaire. So it is suggested that further researchers can distribute questionnaires directly and explain a little about the research variables so that respondents can ask about things that are not known and can understand the intent of the questionnaire questions
DETERMINAN MINAT MUZAKKI MEMBAYAR ZAKAT PADA BAZNAS DI KABUPATEN MANDAILING NATAL
Authors: Nur Saidah  , Azhar Iqlima , Meutia Tuti
Published: February 2023

This study aims to determine the factors that influence the interest of muzakki to pay zakat at Baznas in Mandailing Natal Regency. The population of this study are muslims who have met the requirements to pay zakat in Mandailing Natal. The method of determining the sample using the slovin formula. The sampling technique used stratified random sampling. Data collection was carried out by distributing questionnaires to 143 respondents. The data obtained were then analyzed using SPSS(Statistical Package fot the Sosial Sciensce). This research method shows that trust has no positive and significant effect on muzakki’s intention to pay zakat, transparency has a positive an significant effect on muzakki’s intention to pay zakat and the level of religiosity has a positive and significant effect on muzakki’s interest in paying zakat at Baznas in Mandailing Natal District. Based on this study there are still relatively small and only amounting to 143 respondents and does not cover all Mandailing Natal District. Then for further reseatchers it is suggested to expand the scope of research and add several variables such as income level and education level in paying zakat