bluuebunny/crossref_metadata_2025 huggingface dataset:
IMPORTANCE OF NON-FINANCIAL INDICATORS OF STATEMENT OF SUSTAINABLE DEVELOPMENT OF ECONOMIC SUBJECTS WHEN ADOPTING MANAGERIAL DECISIONS
Authors: Гизатуллина Ольга , Gizatullina Olga
Published: August 2019

The article is devoted to the importance of non-financial indicators of reporting on the sustainable development of Russian economic entities and their role in making effective management decisions that determine the strategy for the functioning of the entity. Modern Russian conditions of doing business and managing economic entities determine the importance of information flows in the political, social and economic sphere. Lack of information distorts management decisions made on the basis of incomplete and often inaccurate data. Many economic entities seek to obtain the necessary amount of information to carry out their financial and economic activities and, along with financial reporting, they form public non-financial reporting for ensuring sustainable development and making strategic decisions, both now and in the future.

Public non-financial reporting of an economic entity, as a rule, reflects more extensive information, considering the rules of corporate governance; strategic goals and priorities of the economic entity. This information reflects the key events of the year, the main indicators of financial and economic activity, competitive advantages, socially significant development directions and main target targets.

Based on indicators of economic and production activities, social and environmental performance of an economic entity, interaction with stakeholders (local communities, including social investments, charity, sponsorship, etc.) is revealed.

On the basis of public non-financial reporting, risk management of an economic entity calculates social, environmental, economic risks and determines ways to prevent or minimize their impact, which in turn contributes to obtaining economically advantageous indicators determining the level of sustainable development of economic entities.
FINANCIAL AND NON-FINANCIAL REPORTING OF ECONOMIC AGENTS: IMPORTANCE, OBJECTIVES AND DECISION
Authors: Шнайдер Ольга , Shnayder Ol'ga , Иззука Татьяна , Izzyka Tatjana
Published: August 2019

The economy of our country is going through a difficult period, which is aggravated by endless sanctions and difficult economic conditions in the world, which in turn affects the level of sustainable development of Russian economic entities. The primary problem of instability in terms of sustainable development of Russian companies is determined by the inability of economic entities to respond effectively to changes in the internal and external environment. In this regard, there is a need to establish an effective mechanism for managing sustainable development. One of the tools of this mechanism is non-financial reporting.

The complexity of the complex analysis of the sustainability of development due to the large number and variety of financial and non-financial factors affecting the sustainable development of the economic entity, and therefore their study is a certain complexity.

First of all, it is necessary to pay attention to the fact that Russian companies, as well as foreign ones, are guided by the level and volume of harmful emissions into the atmosphere, water bodies and soil. The reports show the resources consumed and their classification, the level of education and the age composition of the staff, as well as social factors focused on the average wage level, the involvement of personnel in the production process, the possibility of training and other non-financial factors.

Do not forget about the socio-cultural, investment and other factors affecting the economic entity as a whole. It is important to understand that economic actors seeking to benefit from the transition to sustainable development often have a longer time horizon and a broader set of objectives than traditional companies. As a rule, they are dissatisfied with the status quo and want to act socially responsible, as well as to protect the environment. They value employee well-being, society, culture and future generations. However, without being able to ignore short-term challenges, success in implementing the concept of sustainable development is more complex and time-consuming.
PECULIARITIES OF APPLICATION OF SPECIAL TAX REGIMES FOR SUBJECTS OF SMALL ENTREPRENEURSHIP IN RUSSIA
Authors: Аношина Юлия , Simonov Sergei
Published: August 2019

Introduction: The article deals with special tax regimes as instruments of state stimulation of development of small businesses. In the current economic conditions, small and medium-sized businesses in accordance with the tax legislation are offered a number of tax systems and tax benefits aimed at minimizing and optimizing the taxation of these categories of taxpayers in order to support their activities.

Materials and methods: in order to study the peculiarities of the application of special tax regimes separately and in conjunction with other taxes, the following methods were used: observation, comparison, analysis and synthesis, study and generalization.

Results: according to the results of the study, conclusions were made about the problems in the application of special tax regimes and the need for further improvement of taxation of small and medium-sized businesses.

Discussion: the conducted research allows us to conclude that the application of tax regimes for small businesses brings benefits to both taxpayers and tax authorities, but such special regimes still need to be revised and clarified some of the issues that arise in the process of their practical application in the Russian Federation in modern conditions.

Conclusion: the article substantiates the idea that the stimulation of small business, as one of the directions of the tax policy of the state, should take into account the peculiarities of certain categories of taxpayers.
Mekanisme Pasar dan Penetapan Harga dalam Perekonomian Islam (Studi Analisis Pemikiran Ibn Taimiyah)
Authors: Pratomo Kendro , Taufik Trisna
Published: August 2019

In the 13th century AD Islamic thinkers emerged in many fields of scientific discipline. Among them appeared Ibn Taimiyah who is an Islamic figure who developed many disciplines in certain fields, each in the field of economics. In his mind many things are related to microeconomics and macroeconomics and the problems that occur at that time. And he founded in terms of social and fiqh (Islamic) aspects. Ibn Taimiyah did a lot of discussions about care and regulating prices by the government at that time. He also stated that in strong conditions between demand and supply. He also realizes that if the preparation of goods will diminish, it will increasingly affect the price of the item. Therefore, it is very important to see the relationship between price and supply.
Rahasia Hikmah Dibalik Akad-Akad Dalam Ekonomi Islam
Authors: Nurhadi Nurhadi
Published: August 2019

Abstrak

Manusia tidak pernah lepas dari akad (kontrak/perjanjian) dalam kehidupannya. Akad adalah pertalian ijab (pernyataan penerimaan ikatan) dan kabul (pernyataan penerimaan ikatan) sesuai dengan kehendak syariat yang berpengaruh kepada objek perikatan (akad). Pentingnya akad dalam kehidupan manusia. Hikmah adalah sebuah ungkapan menunjuk pada pengatahuan yang kokoh, mencakup (dapat menghantarkan menuju) makrîfah (pengenalan) kepada Allah swt, berasal dari pandangan mata batin yang suci, serta kemampuan ilmu untuk mempelajari dan memahami tentang hakikat segala sesuatu keadaan objektifnya di alam realitas sebatas kemampuan tertinggi manusia dalam mencari serta menemukan rahasia-rahasia syariát agama (hukum) dan maksud tujuan syariat Islam. Hikmah akad-akad dalam dalam ekonomi Islam adalah: 1). Muncul pertanggung jawaban moral dan material; 2). Timbulnya rasa ketentraman dan kepuasan; 3). Terhindarnya perselisihan; 4). Terhindar dari kepemilikan harta secara sah; 5). Status kepemilikan terhadap harta menjadi jelas; 6). Adanya ikatan yang kuat antara dua orang atau lebih di dalam bertransaksi atau memiliki sesuatu; 7). Tidak dapat sembarangan dalam membatalkan suatu ikatan perjanjian, karena telah di atur secara syar’i; 8). Akad merupakan “payung hukum” di dalam kepemilikian sesuatu. Secara sederhana hikmah Akad adalah usaha mengungkap kebenaran, pengamalan kebenaran dan melawan hawa nafsu dari segala bentuk kebatilan dan merealisasikan kemaslahatan dan menolak kerusakan dalam akad muamalah ekonomi Islam.

Kata Kunci: Rahasia, Hikmah, Akad, Ekonomi, Islam
INTEGRASI SENSOR GERAK DAN PONSEL PADA ARDUINO SEBAGAI SISTEM KONTROL KEAMANAN RUMAH
Authors: Dewa Eddy Putra , Kartadie Rikie
Published: August 2019

Berbagai macam persoalan kehidupan dihadapi masyarakat di era modern ini. Persoalan yang dihadapi salah satunya adalah mengenai keamanan, khususnya pencurian yang terjadi di kompleks perumahan. Pelaku tindak kejahatan ini pun tidak segan – segan melakukan kekerasan sampai melukai penghuni rumah agar bisa mendapatkan hasil atau juga untuk melindungi diri dari serangan balik korban. Untuk mengatasi persoalan tersebut, para pemilik rumah menggunakan model sistem keamanan seperti siskamling, satpam maupun penggunaan CCTV (Closed Circuit Television). Penggunaan sistem – sistem keamanan tersebut tentu belum menjadi solusi efektif untuk pencegahan awal. Pencegahan awal dimaksudkan agar niat pelaku melanjutkan aksinya dapat dicegah. 

Dari permasalahan tersebut, maka akan dipaparkan rancangan sebuah sistem pengontrol keamanan rumah yang diharapkan dapat menghadirkan perasaan aman baik saat berada di rumah maupun jauh dari rumah. Sistem ini juga dapat menjadi alat bantu pencegahan sehingga pelaku kehilangan niat untuk melakukan kejahatan. Sistem ini menggunakan beberapa perangkat utama dan tambahan, seperti PIR, buzzer, Arduino sebagai pengendali sistem, handphone sebagai penyampai informasi serta beberapa komponen pendukung lainnya. Sistem ini bekerja apabila ada gerakan manusia yang terdeteksi oleh sensor maka langsung mengirimkan pesan ke nomor yang telah diprogram dan beberapa detik kemudian akan mengaktifkan buzzer. Perangkat utama sistem dan pendukung berfungsi efektif dalam melakukan pengamanan. Jarak jangkau PIR mencapai lebih dari tujuh meter dan kecepatan respon antara 0,2 sampai 3 detik, begitu juga dengan waktu pengiriman pesan yang dibutuhkan sekitar 4 detik yang efektif sebagai peringatan dini. 

Sistem ini dapat diaplikasikan bersama komputer, modul kamera atau modul – modul sensor lain sehingga keamanan lebih terjaga.
DETEKSI E-MAIL DAN SPAM MENGGUNAKAN FUZZY ASSOCIATION RULE MINING
Authors: Rozi Fahrur , Kartadie Rikie
Published: August 2019

Munculnya suatu e-mail komersial yang tidak diharapkan atau yang lebih sering disebut dengan spam sangat menggangu pengguna e-mail karena dapat menambah penggunaan bandwith koneksi internet, serta akan menjadi suatu sampah yang menumpuk sehingga mengurangi kapasitas penyimpanan. Berdasarkan permasalahan tersebut penelitian bertujuan mengembangkan suatu metode hybird yang menggabungkan antara logika fuzzy dan association rule untuk mendeteksi antara e-mail dan spam. Sehingga dengan adanya metode hybird ini diharapkan e-mail yang diterima dapat diseleksi seakurat mungkin terhadap munculnya spam. Penelitian yang berjudul Deteksi E-mail dan Spam dengan menggunakan fuzzy association rule mining ini akan terdiri dari beberapa tahap yaitu preprocsessing e-mail dan spam, ekstraksi kandidat cluster, dan pembentukan cluster tree. Tahap preprocessing merupakan tahap dimana e-mail dan spam akan diambil kata kuncinya dengan melakukan penghilangan stopwords, stemming, dan seleksi term. Tahap ekstraksi kandidat cluster terdiri dari beberapa tahap lagi yaitu, penentuan fungsi keanggotaan fuzzy dan pembentukan kandidat cluster dengan association rule. Selanjutnya adalah tahap pembentukan cluster tree yang merupakan tahap pendeteksian e-mail dan spam dengan cara mengelompokkannya ke cluster yang sesuai.
PENGEMBANGAN WEBSITE DAN SISTEM INFORMASI DESA DI KABUPATEN TULUNGAGUNG
Authors: Rozi Fahrur , Listiawan Tomi , Hasyim Yusuf
Published: August 2019

Di era otonomi daerah, desa merupakan bagian yang sangat penting dalam menentukan  keberhasilan  pembangunan  dan   bersetuhan  langsung  dengan  masyarakat terutama dalam pelayanan publik. Masalah yang timbul dan dihadapi adalah minimnya tingkat ketrampilan aparatur desa dengan tuntutan masyarakat yang lebih dinamis serta sistem pengelolaan arsip masih bersifat konvensional memicu resiko tinggi. Sejalan dengan agenda reformasi dari Kementerian Pemberdayaan Aparatur Negera dan Reformasi Birokrasi bahwa setiap individu dan organisasi dituntut untuk mengembangkan diri guna meningkatkan pelayanan masyarakat. Pengelolaan administrasi dan arsip yang konvensional harus diubah menjadi berbasis sistem dan digital. Selain itu Desa juga perlu mempublikasikan seluruh potensi yang dimilikinya sehingga masyarakat semakin mudah untuk mendapatkan informasi tentang desa, disamping perlu untuk melukan transparansi publik. Berkaitan dengan masalah tersebut, Program pengabdian kepada masyarakat (IbM) khususnya di desa Bangoan dan desa Tulungrejo ini memberikan solusi untuk menyelesaikan persoalan tersebut dengan memberikan bantuan pengembangan website desa dan sistem informasi untuk mengelola data di desa, sekaligus pelatihan pengelolaan administrasi   menggunakan sistem informasi manajemen yang telah dikembangkan. Selain itu kegiatan ini dilakukan dalam rangka peningkatan kemampuan dan ketrampilan aparatur desa dengan memberikan workshop dan sosialisasi UU ASN tahun 2014.Tujuan pelaksanaan program ini adalah untuk memberikan media untuk mempublikasikan segala potensi yang dimiliki desa,  tertatanya pengelolaan administrasi yang telah berbasis digital serta meningkatnya kemampuan dan keterampilan   apartur   desa.   Sebagai   hasil   program   berupa   peningkatan   kualitas pelayanan kepada masyarakat dan publikasi ilmiah
PENGEMBANGAN GAME EDUKASI UNTUK ANAK TAMAN KANAK-KANAK (TK) DENGAN IMPLEMENTASI MODEL PEMBELAJARAN VISUALITATION AUDITORY KINESTETHIC (VAK)
Authors: Borman Rohmat Indra , Erma Idayanti
Published: August 2019

Media pembelajaran seperti game edukasi merupakan game yang khusus dirancang untuk mengajarkan user suatu pembelajaran tertentu, pengembangan konsep, pemahaman dan membimbing user dalam melatih kemampuan, mengaktifkan indra serta memotivasi untuk memainkannya. Pada pembelajar yang dilakukan pada Taman Kanak-kanak (TK) mayoritas anak-anak belajar dalam mengenal huruf, angka dan warna. Untuk membantu menumbuhkan minat belajar anak dalam mengenal huruf, angka dan warna dibutuhkan media pembelajaran yang menyenangkan. Penggunaan program pendidikan berbasis multimedia yang menggabukan antara suara berbentuk digital, gambar warna-warni dan animasi pendukung akan membuat menarik dan menyenangkan bagi anak. Pada penelitian ini dilakukan pengembangan media pembelajaran interaktif menggunakan pendekatan pembelajaran Visualisation Auditory Kinestethic (VAK). Dengan pendekatan ini anak dapat belajar dengan indra penglihatan, pendengaran dan gerakan (menulis). Pada proses pengembangan game edukasi ini menggunakan metode pengembangan Multimedia Development Live Cycle (MDLC) yang meliputi tahap concept, design, material collecting, assembly, testing dan distribution. Penelitian ini manghasilkan aplikasi game edukasi pengenalan huruf, angka dan warna yang dapat digunakan oleh anak usia 4-6 tahun dengan menggabungkan gaya belajar visual, auditory dan kinsetetik sehingga dapat menumbuhkan kecerian pada anak dan menyenangkan untuk belajar.
IMPLEMENTATION AUGMENTED REALITY IN SENIOR HIGH SCHOOL TO CHALLENGE IN INDUSTRIAL 4.0
Authors: Sukmana Farid , Rozi Fahrur
Published: August 2019

Senior High School is one of education in indonesia that has important role in the next generation of technology in 2024. This generation must has a qualification in the next technology. Where are in this time, techology will change student how to learn about all subject in the class. This time is indutrial 4.0 as a time the digitalization, augment reality, 3D printing, big data will be use in next education like in the college. So in this section our article will be explained about the important thing some part of industrial 4.0 to challenge the some student to get knowledge in this generation. So the student will be know about the subjects in senior high school and what function of this subject in next profession after they are graduate in this year (2024). So they ready to learn what knowledge that they must qualificate to challange this era. This article will be compared knowledge of technolgy industrial 4.0 about augment reality and another technolgy. So with this article will be know what aspect technolgy that must implement in Senior High School and to be included in the system of education as a subject in Information Technology. 
Programa comedores comunitarios de la cruzada nacional contra el hambre. el asunto de la participación ciudadana
Authors: Campuzano Martínez Daniel
Published: August 2019

El presente artículo es producto de una revisión bibliográfica, cuyo objetivo consistió en conocer cuáles han sido los mecanismos de participación y construcción ciudadana a partir de la implementación del programa Comedores Comunitarios que forma parte de la estrategia federal denominada Cruzada Nacional contra el Hambre. Se aplicó el método de análisis, con un enfoque cualitativo, diseño no experimental, bajo un nivel documental-bibliográfico transversal. Tras la revisión documental de un estudio de caso se encontró que: existe un problema alimentario que se contrasta en el artículo con la posición oficial con parámetros de investigadores y críticos entorno a este fenómeno social en los tópicos de ciudadanía y participación ciudadana; asimismo, se describe los objetivos y propósitos de la Cruzada y del programa Comedores Comunitarios con el fin de conocer si existe un contraste entre su formulación y su implementación.Palabras clave: Ciudadanía, Comedores Comunitarios, Cruzada, Participación ciudadana, Política social.AbstractThis article is the product of a literature review, whose aim consisted in knowing what the civic engagement and building mechanisms have been from the implementation of the Soup Kitchens Program that is part of the federal strategy called National Crusade Against hunger. The method of analysis was applied with a qualitative approach, non-experimental design, under a documentary-literature cross sectional level. After the documentary review of a case study, it was found that: there is a food problem that is contrasted in the article with the formal position of the researchers and critics parameters around this social phenomenon in the topics of citizenship and civic engagement; likewise, the goals and proposes of the Crusade and the Soup Kitchens Program are described  n order to know if there is a contrast between the formulation and the implementation.Key words: Citizenship, Soup Kitchens, Crusade, Civic Engagement, Social Policy.
La importancia de la profesionalización del servicio público. avances y retrocesos en materia de profesionalización en el estado de Nuevo León
Authors: Pineda Rasgado Xunaxhi Monserrat
Published: August 2019

El presente artículo es producto de una revisión bibliográfica, cuyo objetivo consistió en mostrar evidencia de la importancia de la profesionalización del servicio público en el Estado de Nuevo León. Se aplicó el método de análisis, con un enfoque cualitativo, diseño no experimental, bajo un nivel documental-bibliográfico transversal. Tras la revisión documental se encontró que: Por años, distintos países han realizado esfuerzos por consolidar un sistema de profesionalización que aseguren la carrera dentro del sector público a las personas más capaces. En México, por ejemplo, se cuenta con una ley que tiene aplicación a nivel federal para el Sistema Profesional de Carrera, sin embargo, en el presente estudio se intenta brindar un panorama general de las circunstancias en que este sistema de profesionalización se encuentra en las entidades federativas y de manera específica en el Estado de Nuevo León, primer gobierno estatal independiente.Palabras clave: Desparadojización, Equivalencia funcional, observación de segundo orden, método funcional.AbstractThis article is the product of a literature review, whose aim consisted in showing evidence of the importance of the public service professionalization in the state of Nuevo León. The method of analysis was applied with a qualitative approach, non-experimental design, under a documentary-literature cross sectional level. After the documentary review, it was found that: efforts have been made by different countries for years in order to consolidate a professionalization system that assures the career within the public sector to the most capable people. In Mexico, for example, there is an applicable law at a federal level for the Career Professional System, however, in this study, it is intended to give an overall picture of the circumstances of this professionalization system is in the federal entities and in a specific way in the state of Nuevo León, first independent state government.Key words: De-Paradoxofication, Fuctional Equivalent, Second-order Observation, Fuctional Method.Cómo referenciar este artículo: Pineda-Rasgado, X. M. (2017). La importancia de la profesionalización del servicio público. avances y retrocesos en materia de profesionalización en el estado de nuevo león. Política, Globalidad y Ciudadanía, 41-53..
Las consideraciones metodológicas para la evaluación de políticas y programas de energía en México
Authors: Villarreal Abel
Published: August 2019

El presente artículo describe algunas consideraciones metodológicas para la evaluación de políticas y programas relacionados con el sector energético, en específico dentro del contexto del sistema de evaluación mexicano. Lo anterior se debe a que el sistema de evaluación de México no está diseñado para realizar evaluaciones ad hoc a los programas de energía, es decir, de aquellos relacionados con el sector eléctrico o de los hidrocarburos, sino para realizar evaluaciones cuyo interés principal es el componente social y, más específicamente, el de la reducción de la pobreza. Provocando  un desajuste entre los elementos a observar en un programa social y un programa energético, cuyos fines, medios y elementos, entre otras cuestiones metodológicas, son muy diferentes, y en algunos casos contradictorios, a aquellos cuyo contenido es predominantemente social.
Cooperación internacional para el desarrollo de energías renovables: energía eólica y solar en el mundo
Authors: Castillo Maldonado Alejandro
Published: August 2019

El presente artículo es producto de una revisión bibliográfica, cuyo objetivo consistió en mostrar evidencia del estado de la cooperación internacional para el desarrollo de las energías renovables, particularmente la energía eólica y solar. Se aplicó el método de análisis, con un enfoque cualitativo, diseño no experimental, bajo un nivel documental-bibliográfico transversal. Tras la revisión documental se encontró que: Debido a la disminución en las reservas internacionales y caída de los precios del petróleo, las energías renovables (ER), no sólo pueden ser una opción de un desarrollo sustentable, sino también pueden ser fuente de nuevos empleos e innovación. En el presente capitulo se abordará de manera general.  Se concluye que se requiere determinar las características de las energías renovables en el mundo, así como las acciones que han tomado diversos países para promoverlas de manera local y a través de la cooperación internacional.
Relaciones diplomáticas de México con Estados Unidos y América Latina en las primeras décadas del siglo XXI
Authors: Vázquez Godina José Manuel
Published: August 2019

El presente artículo es producto de una revisión bibliográfica, cuyo objetivo consistió en analizar las Relaciones Diplomáticas a lo largo del tiempo de México con Estados Unidos y México con América Latina.Se aplicó el método de análisis, con un enfoque cualitativo, diseño no experimental, bajo un nivel documental-bibliográfico transversal. Tras la revisión documental se encontró que: las relaciones que México ha sostenido con Estados Unidos y Latinoamérica han sido controvertidas, esto ha generado que los objetivos de la política exterior de México planteados por los diferentes jefes de estado consideren como una variable de mayor influencia al país vecino del norte.
Sincap Kafesli Asenkron Motorların Rotor Çubuk Kırıklarının Akustik ÖlçümlerleTespiti
Authors: ERBAHAN Osman Zeki , ALIŞKAN İbrahim
Published: August 2019

Bu çalışmada sincap kafesli asenkron motorların rotor çubuklarındaki kırıkların akustik ölçümler ile tespiti incelenmiştir. Bu tip motorlar sanayide çok yaygın olarak kullanılmaktadır. Motorların rotor çubuklarındaki kırıklar motor performansını düşürür. Bu da üretimi aksatır ve maddi kayba neden olmaktadır. Çalışan motorda yapılacak akustik ölçümlerle bu tip arızaların önceden tespiti yapılabilir. Bu plansız duruşların ortadan kaldırılmasını sağlar. Akustik ölçümlerde elde edilen ses dosyaları için hazırlanan test devresinde ac sürücü, motor frenleme devresi ve kondenser mikrofon kullanılmıştır. MATLAB yazılımı ile zaman domenindeki değişimin Hızlı Furier Dönüşümü (FFT) yapılarak frekans domenindeki değişimler elde edilmiştir. Sağlam ve rotor çubuğu kırık olan motora ait farklı hız ve tork değerlerinde çalışması sırasında ölçülen ses dosyalarındaki FFT farkları tespit edilerek yorumlanmıştır.
Tuz Kullanımı Gerektirmeyen Bir Susam Zarı Soyma Makinesinin Tasarımı ve Performans Analizi
Authors: DEMİR Zülküf
Published: August 2019

Susam, bünyesinde Ca, Fe, Mn, Zn, Mg, Cu ve Se gibi mineraller ile birlikte yağ, karbonhidrat, protein,        bulunduran, besleyici özelliği  yüksek  olan yağlı bir tohum olmasına rağmen oksalik asit, fitik asidi ve selüloz gibi insan sağlığına zararlı etken maddeleri de içerir. Susam danesi, zarının soyulması aşamasında, yağının çıkarılması ve tahin yapımı gibi amaçlarla deformasyona uğratıldığı durumda, içerdiği mineraller zarındaki asit ve selüloz ile kimyasal reaksiyona girerek birçok hastalığa neden olan yapılar oluşturmaktadır. Susam kabuğundaki asitler ve selülozun bu zararlarından dolayı tüketilmeden önce soyulması bir zorunluluktur. Mevcut olan soyma yöntemlerinde susam daneleri nemlendirildikten sonra karıştırıcı ile şişmiş zarları parçalamaktadır. Parçalanmış zarlar susam danesi ile birlikte tuzlu suda bekletilerek daneler zarlardan ayrıştırılır. Ayrılmış olan daneler yıkandıktan sonra fırında kavrulur ve tüketime hazır hale getirilir. Mevcut durumda bir ton susamın zarını soymak için 20 m3 su ve 3 m3 tuz kullanılmaktadır. Ayrıca işlem 24 saatte 9 çalışan ile yapılabilmektedir. Bu çalışmada, bir susam zarı soyma makinesi ana mili için özel bir tasarım yapılarak tuz kullanımı tamamen ortadan kaldırılmış, işlem süresi kısaltılmış, gerekli olan su tüketimi ve çalışan sayısı ise yaklaşık olarak % 90 oranında azaltılmıştır.
DP600 ve HSLA300 Sac Malzemelerde Geri Esneme Davranışlarına Proses Parametrelerinin Etkisinin Deneysel Araştırılması
Authors: AYDIN Kadir , KARAAĞAÇ İbrahim
Published: August 2019

Bu çalışmada sac metal malzemelerin
oda sıcaklığında bükülerek şekillendirilmesi sonrası gözlenen ve
şekillendirmede istenmeyen bir durum olan geri esneme davranışı deneysel olarak
araştırılmıştır. Çalışmada DP600 ve HSLA300 sac malzemeler farklı kalıp açılarında
ve ütüleme sürelerinde V bükme yöntemiyle şekillendirilmiştir. Çalışma sonunda
ütüleme süresinin 10 saniye artmasıyla elastik gerilmelerin kalıcı gerilmelere
dönüşmesinden dolayı geri esneme açısının DP600 sac malzemede ortalama %14,8,
HSLA sac malzemede ise ortalama %9,7 azaldığı tespit edilmiştir. Kalıp açısının
artmasıyla elastik gerilim miktarının da artmasından dolayı her iki malzemede
de esneme açısının arttığı, açının büyümesiyle de elastik gerilmelerin dar bir
alanda hapsolmasından dolayı da esnemenin daha sonra azaldığı belirlenmiştir.
DP600 sac malzemede 15 derece kalıp açısından 45 derece kalıp açısına kadar
esnemenin ortalama %15,2 arttığı, 45 dereceden sonra ise %27,6 azaldığı tespit
edilmiştir. HSLA sac malzemede ise 15 derece kalıp açısından 30 derece kalıp
açısına kadar esnemenin önce ortalama %10,4 arttığı, 30 dereceden sonra ise
%26,4 azaldığı gözlenmiştir. Ayrıca DP600 sac malzemenin sertliğinin HSLA sac
malzemeden daha yüksek olmasından dolayı oluşan geri esneme değerinin HSLA sac malzemeye
göre %12,3 daha yüksek olduğu belirlenmiştir.
Mo/n-Si Schottky Diyotların Akım-Voltaj ve Kapasite-Voltaj Karakteristiklerinin Analizi
Authors: GÜÇLÜ Çiğdem Şükriye , ÖZDEMİR Ahmet Faruk , ALDEMİR Durmuş Ali
Published: August 2019

Bu çalışmada Mo/n-Si Schottky diyotların bazı elektriksel özellikleri incelendi. Diyotlar, Molibdenin (Mo) n-tipi Silisyum (Si) üzerine manyetik saçtırma yöntemi kullanılarak biriktirilmesiyle üretildi. Akım-voltaj (I-V) ve kapasite-voltaj (C-V) ölçümleri oda sıcaklığında alındı. İdealite faktörü (n=1,48), sıfır beslem engel yüksekliği (  b0=0,72 eV), seri direnç (Rs=2,02 k) gibi temel diyot parametreleri I-V verileri kullanılarak elde edildi. Ayrıca engel yüksekliği ve katkılama yoğunluğu (ND) değerleri 1kHz-3MHz frekans aralığında C-V ölçümlerinden belirlendi. I-V ve C-V ölçümlerinden elde edilen  b değerleri karşılaştırıldı. Her iki yöntemden elde edilen engel yüksekliği değerlerinin farklılığı, engel yüksekliğinin homojen olmayışı olgusuna ve geleneksel I-V ve C-V yöntemlerinin farklı tabiatına atfedildi.
Atık Lastik Piroliz Yağı ile Çalışan Bir Dizel Motorda Emisyon ve Performansın Eşzamanlı Tahminine Yönelik Bir Cevap Yüzey Metodunun Geliştirilmesi
Authors: USLU Samet
Published: August 2019

Günümüzde, artan enerji tüketimi, fosil
yakıt rezervlerinin azalması ve katı emisyon standartlarından dolayı alternatif
temiz yakıt çalışmaları son derece önemli hale gelmiştir. Bununla birlikte,
atık ürünlerin alternatif yakıt olarak değerlendirilmesi hayati önem
taşımaktadır. Atıkların dizel motorlarda alternatif yakıt olarak
değerlendirilmesi adına atık lastik piroliz yağı (ALPY) önemli bir yakıt
türüdür. Bu çalışmada, dizel yakıt ile farklı oranlarda karıştırılarak
hazırlanan ALPY-dizel yakıt karışımlarının (ALPY20, ALPY40 ve ALPY60)
kullanıldığı tek silindirli dizel bir motorda püskürtme basıncı (205 bar, 225
bar ve 245 bar) ve motor yükü (50%, 75% ve 100%) değişimlerinin etkileri
deneysel olarak incelenmiş ve yanıt yüzey metodolojisi (RSM) kullanılarak
analiz edilmiştir. Test sayılarının dizaynı ve analizi için sırasıyla deney
tasarımı (DOE) ve varyans analizi (ANOVA) kullanılmıştır. Analiz için püskürtme
basıncı, yakıt karışım oranı ve motor yükü giriş parametreleri olarak
seçilirken, fren efektif verim (FEV), egzoz gaz sıcaklığı (EGS), azot oksitler
(NOx), karbon monoksit (CO), hidrokarbon (HC) ve is emisyonları
çıkış parametreleri olarak seçilmiştir. FEV, EGS, CO, HC, NOx ve is değerlerini
tahmin etmek ve optimizasyon yapmak için RSM denklemleri ve RSM optimizasyonu uygulanmıştır.
Analiz sonuçlarına göre, optimum çalışma parametreleri %30.51 ALPY oranı, 225
bar püskürtme basıncı ve %62.12 motor yükü olarak tespit edilmiştir. Bu optimum
şartlarda elde edilen sonuçlar ise FEV, EGS, CO, HC, NOx ve is için
sırasıyla %26.89, 399.31 ℃, %0.19, 9.09 ppm, 474.73 ppm ve %24.40 olarak
bulunmuştur. Bu çalışma, RSM'nin farklı yakıt karışımları kullanılan düşük
güçlü bir dizel motorun emisyon ve performans değerlerini tahmin etmede etkili
ve güvenilir bir yöntem olduğunu göstermektedir.tedir.
P300 Tabanlı Beyin Bilgisayar Arayüzü Sistemlerinde Uyaranlar Arası Sürenin ve Uyaran Yapısının Performansa Etkisi
Authors: ORALHAN Zeki
Published: August 2019

Elektroensefalografi temelli beyin
bilgisayar arayüzü sistemleri kas sistemini kullanamayan hastalar için dış
dünya ile iletişimini mümkün kılmaktadır. EEG temelli beyin bilgisayar arayüzü
sistemleri için çeşitli beyin sinyal aktiviteleri kullanılmaktadır. Olay odaklı
potansiyellerden bir tanesi olan P300 sinyali beyin bilgisayar arayüzü
sistemleri için elverişli bir beyin sinyalidir. P300 tabanlı bir beyin
bilgsayar arayüzü için en önemli performans parametrelerinden birisi
sınıflandırma doğruluk oranıdır. Bu çalışmada satır sütun temelli P300
heceletici yapısındaki değişiklikle daha yüksek doğruluk oranı ile elde
edilmesi hedeflenmiştir. P300 heceleticisi matris yapısında ve uyaranların
aralık süreleri üzerinde değişiklikler yapılmıştır. Bundan önceki bir çok
çalışma P300 heceletici yapısındaki uyaran renk ve biçimlerindeki
değişiklikler  ile yapılmıştır. Uyaran
yapısı ve uyaran aralık sürelerindeki değişikleri kıyaslayıcı P300
heceleticileri ile ilgili çalışmalar yeterli seviyede değildir. Bu çalışmada
dört farklı yapıdaki satır sütun bazlı P300 heceletici kullanılarak deneyler
yapılmıştır. Deneyler ile toplanan EEG kayıtları ön işlemden geçirildikten
sonra adımsal doğrusal ayrışım analizi ile sınıflandırılmıştır. Sınıflandırma
neticesinde bu çalışmada karşılaştırılan heceleticilerden; 4x4 satır sütın
bazlı P300 heceleticinin 150 ms uyaran aralık süresine sahip olan yapıdaki
formu, ortalama doğruluk oranı %84,76 ile en yüksek olarak tespit edilmiştir. En
düşük performans ise; 6x6 satır sütın bazlı P300 heceleticinin 300 ms uyaranlar
arası geçiş süresine sahip modunda %50,48 olarak gözlenmiştir. Bu çalışma,
satır sütun bazlı P300 heceleticisinin uyaran matris yapısındaki değişikliği ve
farklı uyaran aralık sürelerinde yapılan deneylerle yüksek doğruluk oranı ile
elde edilebileceğini göstermiştir.
Bisbenzimidazol Bağlayıcı İçeren Biyolojik Aktif Aren Rutenyum Bileşiğinin Sentezi ve Termal Bozunmasının Belirlenmesi
Authors: ÖKSÜZ Nilüfer , ORHAN Ersin
Published: August 2019

Bu çalışmada [Ru4(p-cymene)4(μ2-NՈN)2(μ4-OOՈOO)2][CF3SO3)4] (NՈN = Bütilen-1,4-bisbenzimidazol (bbim)) genel formülüne sahip biyolojik aktif tetranükleer aren rutenyum kompleks bileşiği, Ru2(p-cymene)2 (μ4-OOՈOO)Cl2 (OOՈOO = 5,8-dioxido-1,4-naphtoquinonato (donq))'nun gümüş triflorometansülfonat ile reaksiyona sokulması, ardından karşılık gelen NՈN bağlayıcılarının eklenmesi ile hazırlanmıştır. Biyolojik aktif aren rutenyum bileşiği IR, UV-VIS, 1H, 13C NMR spektroskopisi ve ESI-MS spektrometresi dahil standart tekniklerle karakterize edildi. Aren rutenyum bileşiğinin termal bozunma ölçüm verileri incelendi. Bu ölçümler Termogravimetrik analiz (TGA) ve Diferansiyel termal analiz (DTA) teknikleri ile yapıldı.
PROGRAM KEMITRAAN EDUKASI TENTANG SLOGAN “ISI PIRINGKU” DALAM ASPEK PENINGKATAN KONSUMSI BUAH DAN SAYURAN PADA SISWA SDN MAWAR 8 KOTA BANJARMASIN
Authors: Norfai Norfai , Abdullah Abdullah
Published: August 2019

Mengkonsumsi buah dan sayuran sesuai slogan “isi piringku” dapat memelihara kesehatan tubuh seperti memperkecil risiko tubuh mendapatkan serangan berbagai penyakit serta baik bagi pertumbuhan dan perkembangan tumbuh anak, Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan pengetahuan orang tua siswa mengenai pentingnya konsumsi buah dan sayuran pada anak sesuai anjuran slogan “isi piringku”. Metode penyuluhan yang dilaksanakan yaitu dengan menggunakan media power poin, akan tetapi sebelum memulai penyuluhan, dilakukan kegiatan pretest yaitu pengisian kuesioner oleh orang tua siswa untuk mengukur atau mengetahui sejauh mana pengetahuan orang tua siswa mengenai slogan “Isi Piringku”. Proses penyuluhan yang dilaksanakan dengan metode ceramah, metode diskusi serta proses tanya jawab, kemudian setelah diberikan penyuluhan, maka dibagikan kembali kuesioner tersebut untuk diisi kembali oleh orang tua siswa, setelah data pengetahuan sebelum dan sesudah penyuluhan sudah didapatkan, maka dilakukan uji statistik menggunakan uji Wilcoxon yang bertujuan untuk mengetahui perbedaan atau mengetahui keefektifan metode penyuluhan yang telah disampaikan. Kegiatan pengabdian ini dilaksanakan dari Desember 2018 - Februari 2019. Berdasarkan hasil kegiatan pengabdian di SDN Mawar 8 kota Banjarmasin menunjukkan bahwa p-value (0,000) < α (0,05) yang artinya terdapat perbedaan pengetahuan yang bermakna antara sebelum dan sesudah penyuluhan menggunakan media power point, dengan demikian dapat disimpulkan bahwa metode penyuluhan menggunakan media power point yang dilakukan di SDN Mawar 8 Kota Banjarmasin mampu dan berhasil meningkatkan pengetahuan orangtua siswa mengenai slogan “Isi Piringku”. Disarankan terbentuknya usaha mikro pengolahan makanan yang mengandung buah dan sayur yang dikelola langsung oleh pihak sekolah, diharapkan para siswa selalu mengkonsumsi buah dan sayuran sesuai komposisi yang direkomendasikan kesehatan yaitu slogan “Isi Piringku”.
CONTRACTUAL RELATIONS IN THE NEW ECONOMIC COMPETITION STRATEGIES OF TNCS
Authors: Melnik Tetiana , Kudyrko Liudmyla , Samsonova Liliia
Published: August 2019

The purpose of the paper is to summarize theoretical studies in the field of contractual relations implementation in the modern strategies of TNCs economic competition on international product and resource markets, as well as to assess the impact of certain contractual relations types on the macroeconomic dynamics of countries integrated into the global value chains of TNCs. Methodology. Based on the World Bank Open Data and UNCTADSTAT, there was made the assessment of indirect socio-economic and innovative effects of contract production on the macroeconomic indicators of the individual countries development by means of the correlationregression method. Results. The influence of institutional, political, and economic restrictions that restrain the investment activity of international corporations on the international markets of finished and intermediate products is disclosed. A trend that complicates the forms and methods of external expansion in terms of more flexible latent forms, in particular, through contractual relations (subordinate production, licensing, franchising, contract management) is identified. The role of international contractual relations in measuring nonlinear formats of the externalization of TNC business is revealed. Exogenous (related to the institutional environment of the host-countries) and endogenous factors (the sphere of activity, corporate strategy, formed competencies and competitive advantages of the companies) that allow TNCs to obtain competitive advantages from the use of contractual relations in multi-level network structures with coordination mechanisms and management regimes are determined. Practical implications consist in the improvement of a theoretical and methodical approach to assessing international contractual relationships from the positions of microeconomic analysis (means TNC’s management strategies) and taking into account macroeconomic effects (means their influence on the macroeconomic development of the contracting and implementing parties is proposed). Value/originality. The article points on problems of expanding the practice of international contractual relations: optimization of taxation, predatory exploitation of human, technological and natural resources of host countries by TNCs, “freezing” of national subcontractors on the stages with low value added, distortion of export capabilities of host countries by products export imitation created by means of the foreign suppliers’ give-and-take raw materials and, as a result, the distortion of the balance of payments.
SOCIAL JUSTICE AND ECONOMIC EFFICIENCY OF THE MODERN LABOUR MARKET
Authors: Novikova Olga , Ostafiichuk Yaroslav , Khandii Olena
Published: August 2019

The purpose of the paper is to identify contradictions in the social and economic field in the process of achieving social justice and economic efficiency. Methodology. Methods of induction and deduction are used to determine the causal relationships; a systematic approach is applied to study research objects; abstract and logical methods of analysis, comparison and generalization allowed us to characterize the existing level of social injustice peculiar to the Ukrainian labour market. The results of the study are identified: manifestations of social injustice in Ukraine related to gender inequality in wages and different employment opportunities, income disparities in various sectors and regions, an increase in the gap between the income of rich and poor people, inconsistency between compensations for adverse working conditions and necessary expenses for labour rehabilitation, legal insecurity in informal, incomplete, and flexible forms of employment. Conclusions are made about their influence on the general situation on the labour market. Practical implications. To eliminate social inequality and injustice, ensure observance of labour rights and privileges, and create high social standards it is recommended to develop youth entrepreneurship programs; to provide free legal and informational support at the stage of opening own businesses and preferential lending and taxation in order to minimize youth unemployment; to develop a social unified agreement binding upon the execution of any work or provision of services to protect all participants in the social dialogue of the flexible and informal labour markets; to develop gender-sensitive personnel policies at all enterprises and organizations, to eliminate pay disparities, to develop state programs of promoting gender equality among legislators and senior officials to achieve gender equality; to attract the unemployed and economically inactive population for the growth of the labour potential of the country, which requires providing decent living conditions and remuneration to internally displaced persons, necessary working space for people with disabilities, creating a system of quality social care services for the elderly, sick and children with decent conditions and affordable services to people who receive social benefits in order to release the able-bodied population engaged in caring for relatives. Value/originality. The value of the research is the established facts of violations of human dignity and social injustice on the modern labour market and suggested recommendations for the elimination or minimization of them.
SYSTEM-FORMING INNOVATIVE INSTITUTIONS OF THE AGRARIAN MARKET
Authors: Odnorog Maksym , Kraus Nataliia , Savchuk Liudmyla
Published: August 2019

The agrarian market of Ukraine and its basic component, agriculture, is the backbone of the national economy, forms the basis of preserving the sovereignty of the state food and, within a certain range, economic, environmental, and energy security, ensures the development of technologically related sectors of the national economy, and forms socio-economic development of rural areas, therefore, the purpose of the paper is to develop scientifically-based proposals to identify the role of strategic institutions of the agricultural market. Methodology. The theoretical and methodological basis of the research is the dialectical method of cognition and systematic approach, which are used for studying theoretical and methodological foundations of strategic innovation institutes of the agricultural market. The results showed that the article examines the strategic factors that determine the efficiency of functioning of the agrarian market. The results of the monitoring and analysis of the formation of the institutional market environment are presented. There are proposed a model and priority directions of formation and development of systematizing institutions of the agricultural market. Practical implications. The studied institutions create incentives for the development of science and education, encourage the mobility of production factors, facilitate the transfer of scientific and technical information and the introduction of new technologies, promoting entrepreneurship and innovation. Conversely, inefficient institutions reduce the potential level of wellbeing, reliability of property rights, and enforcement of contracts. Value/originality. The increasing importance of innovation institutions of the agricultural market enables you to define the latter as an important intangible factor in the development of the economy and society that create the conditions necessary for the transformation and development of the agrarian market. The system of formation of a modern institutional environment should include a system of regulators, which would provide favourable conditions for attracting domestic and foreign investment, further structuring of the economic complex of the agricultural market, reduction of regional asymmetries of socioeconomic development. How full individual investment units will operate in the institutional environment depends on the realization of economic and social development priorities of the Ukrainian village.
CLOUD-BASED ACCOUNTING SOFTWARE: CHOICE OPTIONS IN THE LIGHT OF MODERN INTERNATIONAL TENDENCIES
Authors: Popivniak Yuliia
Published: August 2019

The development of information technology combined with globalization, standardization, and proliferation of services based on the use of the Internet, and personal economic sanctions against some Russian software vendors in Ukraine made the search for new effective alternatives to existing programs among accounting cloud services extremely urgent. The purpose of the article is to study the international experience of cloud accounting software use, its strengths and weaknesses, threats and opportunities and to develop approaches to the choice of cloud services at the enterprises. The methodology which was used for analysing the advantages and disadvantages of implementing accounting software based on cloud technologies is SWOT analysis. The method of evaluating alternatives when choosing software provides for simultaneous comparison of its cost and a set of functional and technical characteristics. Results. Practically for all types of activities, the indicators of using cloud accounting services in Ukraine as in many other Eastern European countries (Poland, Greece, Bulgaria, Latvia, Romania, Hungary, etc.) lag behind the average European (31 countries analysed), and the worst situation is observed in the spheres of information and communications, professional, scientific, technical and real estate activities. Investing in the use of cloud products is at a low level due to their downsides related to privacy, trust, control, and data security. The choice of a cloud service or a cloud service provider must take into account the size of the enterprise, the volume of workflow, the number of employees, the forms of organization of accounting system, as well as the key service characteristics that we focus on in the article. Practical implications. Analysis and the right choice of cloud-based accounting software lead to the undeniable benefits for an enterprise (cost savings, convenience, mobility, etc.). This makes it possible to use the services, which are much cheaper than analogues, and most adapted to the conditions of business operations in a particular country. It also allows deepening the list of criteria for the choice of accounting software that would meet the needs of an individual enterprise. Value/ originality. Research data of the state and features of the application of accounting cloud services provide a better understanding of the current trends in their development and the place of Ukrainian enterprises among the leaders and outsiders in the international market for the users of such services.