bluuebunny/crossref_metadata_2025 huggingface dataset:
METHOD OF IMITATION OF MODERN PASSPORT DOCUMENTS WITH THE USE OF THE NEWEST PRINTING TECHNOLOGIES
Authors:   О. Ananin; N. Zhygun
Published: May 2019

Modern development of printing technologies, which allows for short time and with high quality to represent different properties of visible images, instrumental in the improvement of existent methods of imitation of documents. Therefore, with the purpose of high-quality lead through of technical examination of documents it is necessary read-throughs of permanent analysis of information about found out the methods of imitation.

Analysis of results forensic science Forensic document center State border guard service of Ukraine testifies to the increase of cases of the use of counterfeit passport documents (passports of Israel, Turkey, France, Sweden) with the inflicted photo of bearer on laminate tape which covers the page of information. Thus, closeness of layer of dye which was used for causing of the second photo did not enable to discover primary in the infra-red rays of light. The second photo was inflicted by finishing printing over laminate tape with the use of stream seal, without sorting out of book block.

The analysis of technical descriptions of modern facilities of the contactless printing to show that for the imitation of passports of citizens, countries listed above, used technology of the so-called «UF-printing». Its feature is application in the process of seal of effect of polymerization blackened (paints) under the action of ultraviolet rays. Such technology enables, including polymeric tapes to inflict any images practically on any material, and also allows to create high-quality relief images.

Taking into account possibilities technologists of «UF-printing», it can be used with the purpose of high-quality imitation of deep print and relief stamping. Application of this technology for the imitation of documents can complicate finding out imitations during realization of border control, especially, in the clock of peak-loads in the points of admission through a state boundary. And also increases economic feasibilities of offenders for realization of imitation of different documents.

In modern terms at the improvement of facilities of defense of documents, the methods of their imitation will be perfected constantly. There is a problem of shortage of information about such imitations. Therefore the actual is become by the necessity of modernization of existing and development of new informative materials in relation to the technological features of making of different sort of documents with the use of methods seals which determine properties of visible in a document image.

Key words: passport documents, printing technologies, fake.
ABOUT METHODS OF FALSIFICATION OF TRACKS OF PAPILLARY PATTERNS OF HUMAN HANDS AND THE POSSIBILITIES OF THEIR DETECTION DURING DACTYLOSCOPIC (FINGERPRINT) EXAMINATIONS
Authors: Yakymenko R.
Published: May 2019

In the article, based on the generalization of expert practice of fingerprinting studies, the methods of falsifying traces of human papillary patterns are described. The signs displayed in the traces when using one or another method of fraud are made. The stage of the diagnostic study of fingerprint objects is described based on the examples of several expert studies from practice. As examples, the signs characterizing the transfer of traces of papillary patterns of human hands from one object to another are given. The importance of the diagnostic study during repeated fingerprint examinations is indicated. Descriptions and illustrations of comparison of signs of falsification (transfer) identified in the traces are given. An algorithm for conducting such studies and an approach to integrated assessment is described. It justifies the need for a stage of diagnostic research with the involvement of experts from other specialties (biologists, chemists, physicists, etc.) to establish the origin of the traces. According to the results of the analysis, recommendations were given regarding an integrated expert approach to the assessment of signs which were reflected in the traces identified at the research sites, and on a comprehensive assessment of the signs of the trace-receiving surface from which the traces of human papillary patterns were examined.

The article also substantiates the need to develop guidelines for the diagnostic study of traces of papillary patterns of human hands to determine the method of their origin. Key words: fingerprinting, papillary patterns, falsification, artificial traces.
THE APPLICATION OF MONOCLONAL REAGENTS IN FORENSIC PRACTICE
Authors: Gerassimova I.
Published: May 2019

Anti-A and anti-B monoclonal antibodies (MCA) may be used in the analysis of liquid blood, spots of blood and saliva traces in order to detect A and B blood group antigens using common methods of evidence investigation. The use of MCA and anti-A and anti-B antigens in the absorbtion-elution reaction during the analysis of minute saliva traces enhances the possibility of establishing the origin of the saliva at the expense of non-secretor.

Key words: monoclonal antibodies (MCA), group antigens, research methods, liquid blood, spots of blood, saliva.
EFFECTS OF VOLATILE ORGANIC ALKILNYTRITIS COMPOUNDS ON THE ORGANISM AND THE POSSIBILITY OF THEIR FORENSIC CHEMICAL DETECTING
Authors: Sopin D.
Published: May 2019

The article reviews and summarizes theoretical issues related to the abuse of inhalants, provides data on the pharmacological and toxic effects, the legal status of the substances under study, the chemical analysis of alkyl nitrites. The risk to human health is associated with the ability of alkyl nitrites to cause methemoglobin, changes in organs and systems, including myocardial dystrophy, chronic inflammation of the upper respiratory tract.

The use of isopropyl nitrite can cause damage to the retina, maculapathy. ”Poppers” is a subgroup of volatile substances – alkyl nitrites, represented by compounds or mixtures and contain more than one alkyl nitrite, mainly: butyl nitrite, isobutyl nitrite or amyl nitrite, isopentyl nitrite, or 2-methyl butyl nitrite.

On the Internet market they are presented under the following slang names: amyls, hardware, liquid gold, locker room, rock hard, rush, snapper, TNT .

Chemico-toxicological analysis is carried out by chromatography methods – the vapor phase analysis with identification on a flame-ionization or mass-selective detector is used. Blood, in cases of deadly intoxication, lung tissue are the best objects.

One of the signs of using alkyl nitrites is the formation of methemoglobin, the definition of which has an important diagnostic value. Joint detection of metabolites of alkyl nitrites and methemoglobin may indicate the possible use of alkyl nitrites. The legal status of alkyl nitrites in most countries varies from free use to medical prescription sales.

In the Republic of Kazakhstan, alkyl nitrites are not under the control of the law “On Narcotic Drugs, Psychotropic Substances, Their Analogues and Precursors, and Measures to Counteract Their Illicit Circulation and Abuse”. Their abuse is a concern because of their detrimental health effects.

Key words: alkyl nitrite, toxicomania, poppers, methemoglobinemia, maculopathy, forensic expertise, research, chemical analysis.
PEMBANGUNAN SISTEM INFORMASI KEPEGAWAIAN PADA PT. INOVA MEDIKA SOLUSINDO BANDUNG BERBASIS WEB
Authors: Gufaran Raden Fajar , Gustiana Iyan
Published: May 2019

Untuk menjadi perusahaan konsultan teknologi yang berkembang maka harus memiliki sistem informasi pengolah data pegawai secara cepat dan akurat. Selain untuk meningkatkan kinerja pegawai, informasi yang baik akan memberikan kontribusi yang baik juga untuk kesejahteraan pegawai. Kendala, karena media penyimpanan data pegawai masih berupa arsip, sehingga pencarian data lebih lama karena arsip yang menumpuk. Dalam merancang penelitian ini penulis menggunakan metode pendekatan terstruktur, metode pengembangan menggunakan waterfall, alat yang digunakan dalam merancang sistem yaitu DFD (Data Flow Diagram), sedangkan untuk merancang dan mengimplementasikan sistem informasi kepegawaian ini menggunakan bahasa pemrograman web PHP, database MySQL dan untuk text editor menggunakan aplikasi Adobe Dreamweaver CS6. Berdasarkan hasil yang dilakukan selama melakukan penelitian maka dari itu sangatlah perlu diadakan pengembangan sistem lama ke sistem baru sehingga mampu mengurangi kesulitan yang ada dampaknya sistem akan bekerja secara optimal baik dalam pelayanan maupun penyajian data dan informasi.
Pengembangan Aplikasi Perhitungan Energi Menggunakan Formula Harris Benedict Untuk Membantu Dalam Menentukan Kebutuhan Gizi Ibu Hamil
Authors: Rahmatya Myrna Dwi , Fauzan Rauf , F Annisa Paramitha , Radliya Nizar Rabbi , Putra Yusran Panca
Published: May 2019

Hasil survei Demografi dan Kesehatan Indonesia (SDKI) pada tahun 2012 menyatakan bahwa status gizi ibu selama kehamilan sangatlah penting bagi perkembangan bayi di dalam rahim. Gizi merupakan zat-zat yang didapat dari makanan (karbohidrat, lemak, dan protein, oksidasi) yang dapat menghasilkan energi untuk kebutuhan tubuh dalam melakukan aktivitas. Jadi untuk mengetahui kebutuhan gizi seseorang harus dilakukan perhitungan energi yang dibutuhkan. Perhitungan kebutuhan energi dapat dilakukan dengan menggunakan formula Harris Benedict. Formula Harris Benedict digunakan untuk menghitung jumlah kalori (satuan energi) yang dibutuhkan seseorang setiap harinya. Dalam proses perhitungannya formula Harris Benedict membutuhkan nilai BMR (Basal Metabolic Rate). Energi dibutuhkan untuk beberapa fungsi vital tubuh seperti bernafas, denyut jantung, pengaturan suhu tubuh, pemeliharaan tonus otot, sekresi enzim, metabolisme makanan, sekresi hormon, dan transmisi elektrik pada otot. Khusus untuk ibu hamil nilai BMR ini akan ditambahkan dengan angka kecukupan gizi berdasarkan usia kehamilan (trimester kehamilan). Faktor lain yang mempengaruhi nilai kebutuhan energi adalah tingkat aktivitas fisik, usia, berat badan dan tinggi badan. Penelitian ini bertujuan membangun aplikasi berbasis android dan web untuk perhitungan energi menggunakan formula Harris Benedict. Hasil dari perhitungan energi dapat digunakan untuk membantu ibu hamil dalam menentukan kebutuhan gizi, sehingga dapat membantu ibu hamil dalam menjaga status gizi selama masa kehamilan.
Le complexe portuaire de la Seine Maritime. Rouen et Le Havre unis au service de l'Economie européenne
Authors: Morisot Jean
Published: May 2019

Pour le Normand — et d’une façon plus générale pour qui s’intéresse aux affaires maritimes — l’expression «complexe portuaire» appliquée au Havre, Rouen et Honfleur a quelque chose d’insolite. Pourquoi donc réunir ces trois ports dans un ensemble et les étudier sous cet aspect global, qualifié de complexe par emprunt au vocabulaire, des économistes modernes ?
L’exploitation du sol et les productions agricoles dans la partie occidentale du pays de Caux (région du Havre)
Authors: Frémont Armand
Published: May 2019

Note de la direction de la revue «Etudes Normandes». — Après un exposé objectif de la structure des exploitations agricoles du Pays de Caux (région du Havre), des cultures et de l’élevage, l’étude de M. Frémont analyse la commercialisation des produits et en tire de libres conclusions qu’on lira avec le plus vif intérêt. Nous avons trop de respect pour les opinions de nos auteurs pour avoir influencé dans un sens ou un autre ces observations qui fournissent matière à d’utiles réflexions. Mais nous devons à la vérité de dire que les opinions émises sur la commercialisation sont discutées en différents milieux.

Entre autres mérites, cette étude a l’évident avantage d’attirer l’attention sur la nécessité d’une politique agricole. C’est d’ailleurs ici que les divergences sont les plus sensibles. Retenir ou constituer une main-d’œuvre compétente, stable, donc bien rémunérée, tout le monde en est d’accord. Mais les tendances contraires se manifestent entre ceux qui voient le salut de l'agriculture dans une intervention toujours plus profonde de l'Etat et ceux qui jugent que seule la profession organisée pourrait empêcher cette intervention d’être arbitraire et artificielle. Ces derniers ajoutent que si on commence par reconnaître que l’économie agricole n’est plus en régime de liberté, on ne saurait imputer les défauts réels de la commercialisation à une intensification des caractères capitalistes dans un régime qui n’est plus capitaliste, mais qui s’apparente davantage à un dirigisme d’Etat, d’ailleurs inégalement appliqué.

Nous nous garderons bien de prendre ici position et nous féliciterons seulement de voir que les données du problème aient été posées par M. Frémont avec une entière sincérité.
La metadisciplina en la educación ambiental
Authors: Torres Carral Guillermo
Published: May 2019

Cada día es más frecuente, ante la complejidad de la problemática ecosocial, la manifiesta incapacidad del conocimiento institucional para abordar los distintos aspectos de la realidad ambiental, que se van fragmentando hasta el absurdo sin volverse a reunir. Además, en la vida contemporánea se alude insistentemente a la incertidumbre del futuro, pero también se afirman las herramientas que la ciencia ha construido a lo largo de los siglos con el propósito de cumplir con el mandato no científico, impuesto al hombre y la mujer, del sometimiento humano a la tierra (Génesis). En el presente trabajo se aborda este fenómeno a partir de la perspectiva de la metadisciplina con ejes en la educación ambiental.
Conocimiento tradicional y estrategias campesinas para el manejo y conservación del agua de riego
Authors: Ocampo Fletes Ignacio , Escobedo Castillo Juan Francisco
Published: May 2019

La agricultura campesina que utiliza pequeñas cantidades de agua, continúa siendo una actividad agrícola importante para la sociedad rural de México. De ésta dependen más de un millón de campesinos e indígenas, que además de significar para ellos una actividad económica, representa un sistema sociocultural, que ha permitido la reproducción de las sociedades campesinas y ha generado prácticas más respetuosas con el medio ambiente, debido a que conservan conocimientos locales. Con respecto al agua de riego, existe una identidad campesino-agua para manejarla y conservarla. En el contexto de la crisis del agua de riego, producto de cambios físicos, sociales y políticos, la agricultura campesina enfrenta problemas de escasez del agua, aspecto que ha provocado cambios en la forma de manejar el recurso. Por tal motivo, se propuso como objetivo, identificar las estrategias de manejo y conservación del agua que han adaptado los campesinos, y que están basadas en conocimientos ancestrales para continuar practicando la agricultura. Aplicando el enfoque agroecológico, se estudio a un grupo de campesinos que riegan con el canal San Félix, en la región de Atlixco, Puebla, para conocer la respuesta a la escasez del agua que ingresa por el canal. Los resultados muestran que los regantes han puesto en práctica diferentes estrategias de extracción y localización, como: el vareo para la localización de agua, la excavación y tuneleado de pozos artesianos. Así mismo, han implementado estrategias para el manejo y conservación, como: la construcción de depósitos y lavaderos, han modificado el manejo de achololes, se han introducido sistemas de riego modernos y se esta modificando el arreglo de los cultivos. En todas las técnicas está presente el conocimiento tradicional de los campesinos, producto de la acumulación ancestral. Todas estas prácticas expresan la capacidad de respuesta de los campesinos ante factores adversos.
Perspectivas de las cooperativas en Monterrey, Nuevo León, ante los retos de la globalización. Una aproximación desde los ámbitos jurídico, demográfico y de pertinencia social
Authors: Delgado Pruneda Francisco , Soriano Fonseca Jesús
Published: May 2019

La presente investigación expone los efectos que la globalización ha causado en las cooperativas de Monterrey, en el estado mexicano de Nuevo León, desde un ámbito demográfico, jurídico y social, analizando, en primera instancia, el proceso histórico del cooperativismo en la ciudad, la importancia del cooperativismo frente al proceso globalizador, los problemas jurídicos que han debido encarar los cooperativistas, los cambios demográficos de los últimos años y la pertinencia social de las cooperativas en la ciudad de Monterrey. El objetivo de conocer los efectos de la globalización en las cooperativas de Monterrey es para identificar las perspectivas y proponer alternativas de solución a los problemas a los que tendrán que enfrentarse. Este estudio de caso aborda el análisis e interpretación cualitativa de la información del sentir de los cooperativistas regiomontanos, obtenido mediante encuestas respecto al papel que han desempeñado las cooperativas para la solución de los problemas sociales.
Estereotipos masculinos y femeninos en una campaña de planificación familiar desde el modelo de las representaciones sociales de Moscovici
Authors: Ortíz Boza María de Lourdes
Published: May 2019

El presente trabajo tiene como finalidad hacer un análisis de los estereotipos manejados en la campaña 1988-2000 de planificación familiar, producida por el Consejo Nacional de Población (CONAPO) y emitida por lo la televisión mexicana en todas sus modalidades: abierta y de paga. Esta campaña es una de las últimas que el Estado, a través del CONAPO, ha puesto en el escaparate de los medios masivos de comunicación, específicamente de la televisión. La campaña fue diseñada especialmente para este medio y se estuvo transmitiendo desde su salida al aire en 1998 hasta el 2004, en que se reprogramó como parte de las festividades por los 30 años de campañas de salud reproductiva del Estado mexicano. Después de esta campaña, prácticamente ninguna otra se ha vuelto a emitir a través del medio televisivo. Un elemento más que la hace interesante como objeto de estudio es el hecho de que por primera vez se incluye el estereotipo masculino como parte decisiva de la planificación familiar. Este material audiovisual constituye pues una buena fuente de información en su tipo para poder analizar aquellos mensajes producidos por el Estado y donde además se incluyen estereotipos tanto urbanos, como rurales. Se tomó como modelo el llamado de las representaciones sociales, de Sergei Moscovici, así como algunos elementos de la técnica de Análisis de Contenido. Se analizaron los 22 mensajes de televisión que integran la campaña 1998-2000. De ellos, 11 dirigidos hacia zonas urbanas y 11 hacia zonas rurales. En ambos se cuantificó las veces en que participan hombre y mujer, la forma como participan: si lo hacen solos o solas o en pareja y se asignó un valor positivo o negativo al estereotipo presentado en los mensajes, tomando como criterio de esta asignación o evaluación, la medida en que (a través del discurso textual o visual) se fomente o no de manera equitativa la participación masculina y femenina en relación con la decisión de planificar la familia. Se elaboraron 10 cuadros donde se hace este ejercicio por cada una de las temáticas abordadas en los mensajes de la campaña y a partir de los resultados arrojados se realizaron inferencias a partir de dos elementos: el estereotipo masculino y femenino y la equidad de género manejada en dichas representaciones de lo social. Finalmente se concluye que a través de los mensajes de planificación familiar se deja una “herencia cultural”
Impacto de la densidad de gatuño (Mimosa Monancistra) en la microflora de suelos del semiárido del estado de Aguascalientes
Authors: Félix Herrán Jaime A. , Angoa Pérez María V. , Serrato Flores Rosalinda , Frías Hernández Juan T. , Olalde Portugal Víctor
Published: May 2019

Se determinó el impacto de diferentes densidades de una leguminosa arbustiva nativa del semiárido conocida como gatuño (Mimosa monancistra), sobre la abundancia y actividad de la flora microbiana localizada bajo y fuera del dosel de la misma. Dicho impacto se determinó mediante la cuantificación del contenido de carbono de la biomasa microbiana, la cuenta viable de microorganismos (bacterias, hongos y actinomicetos) y el contenido de nitrógeno inorgánico (NO3 - y NH4 + ). Los sitios de estudio se clasificaron en función de la densidad de plantas de gatuño y la cobertura de gramíneas, siendo el sitio A el sitio con menor densidad de gatuño (50 plantas/ha) y mayor densidad de gramíneas (80%), el sitio B el sitio con densidad de gatuño intermedia (250 a 500 plantas/ha) y cobertura de gramíneas del 30 al 70% aproximadamente, y el sitio C es el sitio con mayor densidad de plantas de gatuño (500 plantas/ha) y con escasa vegetación herbácea (menos del 30%). Se encontró mayor cantidad de carbono dentro del dosel de la planta que fuera del mismo, dicho incremento fue mayor en sitios con mayor densidad de plantas de gatuño (sitio C). El número de bacterias se incrementó de manera proporcional a la densidad de plantas. La abundancia de hongos, mostró un efecto inverso al encontrado en bacterias ya que la mayor abundancia se encontró en el sitio con menor densidad de gatuño. La mayor abundancia de actinomicetos se encontró en el sitio considerado de densidad intermedia (sitio B). La cantidad de nitrógeno inorgánico, fue mayor bajo el dosel de la planta que fuera del mismo. La cantidad de amonio fue menor a la de nitratos, esto indica la posible ocurrencia de procesos de nitrificación en dichos suelos.
MÜLTECİLERİN KİLİS SAĞLIK HİZMETLERİ ÜZERİNDEKİ ETKİSİ
Authors: ASLAN Şebnem , SÜNBÜL Fatih , GÜZEL Şerife
Published: May 2019

Göç, savaş veya afet durumlarının
vermiş olduğu zararlardan kaçma ve yaşam güvenliklerini sağlamak amacıyla
güvenli gördükleri yerlere gitme işlemi olarak tanımlanır. Günümüzde yaşanan
göçler tüm sistemleri etkilediği gibi sağlık hizmetlerini de temelden
etkilemektedir. Göç neticesinde birçok sistem yetersizlikle baş etmektedir.
Sağlık hizmetleri de göçün neticesinde birçok değişim ve etkileşimi içerisinde
barındırmaktadır.Bu araştırma Kilis ili
bünyesine göç eden mültecilerin sağlık hizmetleri üzerindeki etkisi
araştırılmak üzere tasarlanmıştır. Araştırmanın
evreni, çalışmanın yapıldığı tarihler arasında Kilis ili bünyesinde bulunan
sağlık hizmeti sunucuları, uzmanlar ve sağlık planlayıcılarıdır. Bunlar
arasından basit rastgele örneklem yöntemi ile nitel araştırma yöntemlerinden
görüşme tekniği uygulanmıştır.

Araştırmanın sonuçlarına bakıldığında yoğun nüfus
artışı beraberinde sağlık hizmetlerine olan talebin artışına neden olmuştur.
Talep artışı sağlık hizmetlerinde yoğunluk ve beraberinde birçok soruna neden
olmuştur.
ECONOMIC POLICY OF GROWTH: SELECTION OF INSTITUTES AND TECHNOLOGICAL MODELS OF DEVELOPMENT
Authors: SUKHAREV Oleg , CHAPLYGIN Vladimir
Published: May 2019

Purpose – to study the possibilities of institutional theory to establish a modern theory of economic growth, including the factors of institutions and technologies changes. These factors are a set of rules with high coercive force to the agents’ action form a particular mode/model of their adaptation, together with other institutions. Research Methodology – the neoclassical models of economic growth, which may include institutional factors and to study their impact on the growth and change of the factors, into the business practice are applied. The key scientific problem is to choose the right market Institute for a proper way of technological development. The authors use the micro-level analysis of the agents and institutions’ interaction in the process of new technologies appearance. Morphological and taxonomic analysis in order to highlight the models of technological development and economic growth had been applied. Findings – the research results may enrich an economic theory and practice in the area of business models applicability. The findings may assist a business community to influence the general technological development within the national institutional systems. Research limitations – due to the fact that different institutions, structures and technologies act on the economic dynamics at the same time, separating their influence is an independent scientific problem that is not solved in all cases. However, the set of considered institutional factors forms and provides a kind of “manufacturability” of economic growth. Practical implications – the so-called institutional macroeconomics as a practical discipline (which has a very close connection with behavioural macroeconomics) may assist to explore the economic growth from the point of view of changing institutions (firms, business community), labour markets and information – technical and technological changes. Originality/Value – the value of the research consists in the systematization of institutional factors affecting the economic growth, conducting a morphological structural analysis of growth types, which allow identifying eight main growth trajectories in business activity.
Impact of reputational loss on financial performance of the bank
Authors: Jurevičienė Daiva , Kravec Ksenija
Published: May 2019

Purpose – the purpose of the article is to identify the criteria influencing on the reputational performance of a financial organisation and recognise the impact of reputation on the activities of a financial institution.
Research methodology – to estimate the reputational impact on a financial organisation an interview with experts was conducted. In order to process the received data SAW, COPRAS and geometric mean methods were used. The mentioned methods were applied for performance measurement to ensure the inclusion of the reputation-sensitive data.
Findings – the weakest position of the financial company in terms of reputational condition implies decreased efficiency of its performance. The degree of reputation and the impact of repercussions on the organisation’s performance can be further measured through financial analysis.
Research limitations – the financial organisation analysed in the current study does not provide services for local clients, hence there is no possibility to obtain primary data from direct interactors.
Practical implications – the research results provide insight towards key areas to look on while conducting root-cause analysis for decrease of financial performance; reputational impact measurement model can be used for further planning processes related to the future repercussions prevention.
Originality/Value – literature overview results prove that it is still argued over the way reputational impact could be measured due to the fact that organizational reputation is attributed to a long-term intangible asset which is sensitive towards the subjectivity of the analysed matter. While it is usual to measure the reputation from the clients’ perspective, the research on reputation impact relies on the particular statistical data on company’s condition in the market.
Evolution of management system certification after “Big Revision”
Authors: Džubáková Martina , Čyras Giedrius
Published: May 2019

Purpose – the article provides part of the broader research in the area of management systems standards and management systems certification. In the paper we analyze the evolution of management system standards after implementation of High-Level Structure (Annex SL) on the example of the most popular management standard ISO 9001:2015 with the comparison to ISO 14001:2015. To understand the evolution and predict the future of certification we examine more deeply the behavior of individual standard worldwide and on the particular markets.

Research methodology – this study presents a quantitative overview of the quality management system standard certification during and after the last revision transition period. It presents analyses based on ISO survey data, data of the certification structure in Slovakia and particular data of broader research on adoption of an environmental management system in Slovak companies. The data were presented in graphs and tables to outline the change of dynamics of standards usage. We compare certification markets and analyze the observable impact by the type of standard, sectors penetration and possible certification impacts.

Findings – the evolution charts of the volume of certificates over time express a saturation effect and stable reduction in the dynamics of ISO 9001 and ISO 14001 standards. The analysis of certificates numbers by industrial sectors highlights a decrease in the majority of sectors, only a few of them show up a positive trend in the last two years.

Practical implications − the results of this study should be considered indicative rather than definitive. Taking into account the assembled data, multiple questions appear about the future. The future studies could proceed in qualitative research on causes of certification reduction and the possible incentives for management system standards application in organizations to sustain a system of credibility in international trade.

Originality/Value – the paper analyses the evolution of management system standards ISO 9001 with a focus on “Big Revision” impact.
An analysis of recent research on venture capital networks
Authors: Polizzi Salvatore
Published: May 2019

Purpose – this paper examines recent trends in venture capital network research. Network analysis is a useful approach for analyzing inter-organizational networks, especially for venture capitalists, which are characterized by plenty of connections. Although important steps ahead have been made, several research questions are still unanswered. Research methodology – this brief review analyses deeply three papers which are representative of the novel scientific literature in this field. Scrutinizing these works, I identify their points of strength and weaknesses, in order to understand how to pave the way for further research. Findings – this paper shows that the study of network weak ties and the role of risk management strategies are promising areas for pushing the frontiers of research on venture capital networks. Research limitations – although less recent papers are not considered in this analysis, the in-depth discussion of the latest research provides interesting insights and advice for scholars willing to do research on this field of studies. Practical implications – extending our knowledge on this topic is crucial for understanding the best strategic decisions venture capitalists should take when operating within an inter-organizational network. Originality/Value – this paper critically analyses steam of literature which is important from both scientific and managerial viewpoints. Furthermore, it poses questions to be addressed by future research.
New approach for risks ranking of the initial innovation idea using data envelopment analysis
Authors: Kirova Milena
Published: May 2019

Purpose – this paper presents the application of Data Envelopment Analysis (DEA) for risks ranking in a graphical form at the initial stages of the innovation process, by using the innovation potential as an output parameter of DEA.
Research methodology – an example of the potential change of a given innovation under the influence of certain risk is presented. The data for the risk assessment and the reduction of the potential after the expression of the risks are given. On the bases of this data, a graph for the boundaries of the risk effectiveness is constructed, according to DEA models.
Findings – DEA is applicable for the risk ranking, including for risks with equal effectiveness evaluations.
Research limitations – the approach is applied to risks which are initially selected for ranking. The other types of risks are not considered, and they need separate research attention.
Practical implications – the new approach may be used in the initial stages of product and process innovation.
Originality/Value – the innovation potential is used as an output parameter in the DEA to graphically rank the risk of the initial innovation applications.
Z-score and P-score for bankruptcy fraud detection: a case of the construction sector in Latvia
Authors: Liodorova Julija , Voronova Irina
Published: May 2019

To protect investment and ensure repayment of payables, recent studies have focused on identifying the relationships between company bankruptcy and internal fraud. The P-score model that is based on the most popular Altman
Z-score model has been developed to indicate the manipulation of financial statements.
Purpose of the study is to determinate the accuracy and the feasibility of P-score and Z-score models to detect fraudulent
bankruptcy in regional conditions, based on reports of the Latvian construction companies that failed due to fraud, and
during the verification of other known data.
Research methodology is based on the background studies of P-score testifying, applying this approach to the Latvian
condition. The present study analyzes the behaviour of the two models in identifying distress and fraud. To testify the
results of the study, the authors use the financial analysis methods, comparison, statistical and quantitative research
methods.
Findings have shown the possibility of using the P-score and Z-score technique for bankruptcy fraud detection at the
Latvian companies, based on the construction sector samples. The accuracy of the method is above 80%.
Research limitations – acquisition a large amount of data on companies that are in the process of analytical studies on
the recognition of their insolvency and having signs of fraud is not possible due to the confidentiality of information.
Practical implications – the results of the study may be applicable to the audit of the company, investment reliability
assessment, partnership evaluation and economic examination to detect fraud.
Originality/Value of the study is the first test of practical implication of P-score model in Latvia and the Baltic countries
on the samples of small and medium-sized construction companies. The authors propose improving the coefficients of
the P-score model taking into account the requirements for financial statements in Latvia
Credit creation theory and financial intermediation theory: different insights on banks’ operations
Authors: Freimanis Kristaps , Šenfelde Maija
Published: May 2019

Purpose – already for more than one hundred years there is an ongoing discussion about the role and function
of banks, which subsequently has affected banking regulation. Three theories of banking were dominant in different
periods of the 20th century: Credit creation theory (the oldest), Fractional reserve theory, Financial intermediation theory. Authors are contributing to the theoretical discussion with research showing that Credit creation theory and Financial intermediation theory reflect different insights on banks’ operations.
Research methodology – literature review (regarding theories), financial ratio calculations (Loans-to-Deposits ratio);
Findings – using Loans-to-Deposits ratio calculations for several banks researchers have found that banks’ lending
process can be explained by Credit creation theory however banks’ Strategic Asset-Lability Management can be explained by Financial intermediation theory.
Research limitations – (a) only domestic banks were selected as in this research it is important to get the needed relationship between deposits and lending. Subsidiaries of foreign banks could have not balanced balance sheet from Loansto-Deposits ratio perspective as their funding could come from abroad if the business model in Baltics is primarily
lending oriented, (b) Baltic market was taken because of know-how of researchers about banks operations here and
history of their transformation, (c) audited financial reports were used as they gave a sufficient picture of banks Loansto-Deposits ratio.
Practical implications – theoretical discussion in this paper enlightens the role and function of the banks thereby improving understanding of better banking regulation. Authors propose to adjust the current banking regulatory framework
which is focused on capital requirements.
Originality/Value – current research provides some link between existing banking theories (Credit creation theory and
Financial intermediation theory) shaping a new hybrid concept and proposing an adjusted regulatory framework based
on this hybrid concept
Three decades of management accounting in Russia: the evolution of understanding of management accounting concept
Authors: Lebedev Pavel
Published: May 2019

Purpose– the article explores how did management accounting concept evolve and develop in Russia during
the post-Soviet era. This study is informed by the specific way of the development of management accounting in Russia
and a lack of related studies.
Research methodology – this is a historical study based on archival methods. Evidence was obtained from sources
varying from related literature to personal field notes and reflections arising from observations and experience gained
in my more than 2 decades as a consultant and educator in the field of management accounting. The analysis in this
study follows an interpretive approach: a narrative analysis of evidence used the model of thematic analysis to arrive at
the findings.
Findings – the results of the research demonstrate that the management accounting evolution in Russia contains three
distinct periods: 1990’s – transactional focus, mainly related to cost; 2000’s – management accounting as an internal
advisory function; 2010’s – management accounting on its way to financial leadership. This evolution followed the
same path as in the developed markets, however, the patterns of this typology in Russia were much weaker. The driving
forces of the development of management accounting were different than in the environment of developed markets. The
benefits of management accounting to the overall corporate success were insignificant at each of the discussed phases.
Research limitations – research results could be influenced by contextual nature and subjectivity of interpretative analysis, possible incompleteness and subjective selection of archival data, limited resources for analysis and interpretation.
Practical implications – the research enriches our understanding of the development of management accounting in
emerging economies, and it could support decisions in the transformation of financial function along with its maturity
continuum. Furthermore, this research could be used as a part of the content of programs in professional and business
education.
Originality/Value – there is a lack of similar studies, which makes the research a significant contribution to existing
conversations in science and professional practice
Should Budapest stock exchange market investors be afraid of Brexit: a wavelet coherence analysis
Authors: Ercan Harun , Mentes Mert
Published: May 2019

Purpose − this study investigates the stock market co-movements among three countries to observe the
contagion which can be increased during Brexit.
Research methodology – Wavelet method used in this study to illustrate exciting dynamics of the coherence between
the UK, German and Hungarian stock markets since 2012.
Findings – the results show that the connection of the Budapest Stock Exchange and London Stock Exchange Market
Indices is increasing recently. The coherence between DAX and FTSE appears to be very high lately. This supports the
idea that may affect Hungarian markets.
Research limitations – because of the nonstationary of the time series such as stock exchange market data, it is essential
to have a measure of correlation or coherence such as wavelet. The days on which both markets were open could be
used to see the co-movements better.
Practical implications – this paper aims to show if there is a particular sign for a co-movement between markets and
therefore warns the investors about a dramatic change which might appear after Brexit. After the decision of Brexit,
investors in many markets do not know what their future position should be. Although it is still unknown how FTSE
will react when Britain leaves the EU, as a major country of the Union it may create some sanctions. These sanctions
may harm many stock markets as it may create new fluctuations.
Originality/Value – this study used a technique called wavelet to search the possible effects of Brexit in an Eastern
economy. The novelty of this paper is coming from the application of the wavelet method by using financial market
data, that enables us to understand the relations among stock markets during no crisis time. Because many studies focus
on big markets in Europe such as British, German and French stock markets, the main contribution of this study fills the
gap in the literature on the effects of Brexit in an Eastern Europe Economy
Teamwork impact on start-up manufacturing enterprise work provision
Authors: Lūsēna-Ezera Inese , Egliņš-Eglītis Atis Egliņš-Eglītis , Līduma Diāna
Published: May 2019

Purpose – clarifying the current risks and organizational issues in start-up manufacturing enterprises in
Latvia, to find out the impact of teamwork on work provision in Latvia start-up manufacturing enterprises.
Research methodology – to achieve the purpose of this study, a survey of 55 start-up entrepreneurs from fifteen
Business Incubators of Investment and Development Agency of Latvia in 2018 was undertaken by an online
questionnaire.
Findings – the results of the research have indicated that the lack of own team is one of the dominant start-up
manufacturing enterprise work risks. Comparative analysis of data showed that mostly the entrepreneurs, who have
started development of their business idea individually and whose enterprise’s work is basically based on a singledecision making, have encountered the issue. However, the research outcomes revealed that provision of start-up
manufacturing enterprise work outcomes is related to the teamwork factor – both belief in joint work, common
understanding about the expected outcomes, mutual trust and support.
Research limitations – direct start-up enterprises, which have registered their activity in one of the sub-sectors of the
NACE (Rev. 2) Group C “Manufacturing Industry” and receive the support provided by the Investment and
Development Agency of Latvia Business Incubator for their start-up activity in Latvia, without exceeding a 4-year
incubation period, have been chosen for the research.
Practical implications – the research outcomes point to the need of Business Incubators of Investment and
Development of Latvia to provide not only tangible opportunities for start-up manufacturing enterprises for the
business idea development during the incubation period, but also practical knowledge on team building during the
business start-up process.
Originality/Value – Unlike other studies that are mostly focused on hard benefits in enterprises, as well as in start-ups,
this is a specific research which provides insights on whether teamwork is recognized as an important factor of startup manufacturing companie work provision in relation to technological and external risks during the business start-up
process and its work result achievement
Examination of factors leading expansion of outsourcing and its arrangements in service sec-tor
Authors: Dudė Ugnė , Žitkienė Rima
Published: May 2019

Purpose – the purpose of this article is to identify factors that influence the spread of outsourcing practice in service sec-tors, classified by WTO and investigate links between factors which lead service sector firms to adopt outsourcing and outsourcing relationship type.
Research methodology – the authors conducted a comprehensive review of the literature in the service sector and out-sourcing practices researches to achieve a thorough understanding of the issues involved and identifying the problematic aspects and crucial factors groups affecting the outsourcing using in the service sector. The structured interview with general managers in each service sector group was held in order to explore the factors determining the outsourcing in separate service sector companies and revealed what relationship are used to maintain outsourcing arrangements. Collect-ed data were analysed using the statistical method.
Findings – the range of factors that contribute to the expansion of outsourcing in the service sector is distinctive and sig-nificantly narrower than those identified in the scientific literature. The significance of factors that lead service sector firms to adopt outsourcing varies according to what kind of activities – core or non-core are outsourced. Outsourcing re-lationships are based on short- and long-term contracts preferred domestic outsourcing.
Research limitations – although the main factors affecting the expansion of outsourcing in the service sector were re-vealed, the compatibility of expert opinions was weak. Therefore, more in-depth research could be carried out in each of the service sector groups and its sub-domains.
Practical implications – the practical implication should explain how the results of the research could be used in practice.
Originality/Value – while most studies of factors motivating outsourcing where based on manufacturing sector or sepa-rate service sector companies’ groups (hotels, hospitals, etc.), this is empirical study focusing at all service sector groups distinguished by WTO.
Classification of a defect as breach of contract or tort: a comparative study of the U.S. and the Republic of Lithuania
Authors: White Nancy J. , Mitkus Sigitas , Cibulskienė Renata
Published: May 2019

Purpose – this paper compares the approach of United States’ law and Lithuanian law in classifying a construction defect as a breach of contract or tort.
Research methodology – the paper uses case studies to analyze. Unites States’ law approach divides damages into damages for breach of contract and tort damages. According to Lithuanian law, civil liability is assigned to contractual and non-contractual (tort) liability depending on the nature of the unlawful actions.
Findings – the cases demonstrate that a defect usually is considered a breach of contract. Different types of damages are recoverable: compensatory damages according to United States’ law and direct and indirect damages are recoverable according to Lithuanian law.
Research limitations – both contractual and non-contractual liability are analyzed. In addition, defects to construction by an act of fraud are covered. More research is needed on how the law affects the extension of the warranty period or the statute of limitations.
Originality/Value – the paper provides a new interpretation of classification a construction defect as a breach of contract or tort and offers new insights comparing the different approach of law.
Practical implications – the paper will be instructive to developers, contractors, management corporations
Assessing and managing business risks for artificial intelligence based business process automation
Authors: Barta Gergő , Görcsi Gergely
Published: May 2019

Purpose – the number of projects and amount of investment into Artificial Intelligence (AI) based business process au-tomation is increasing. To utilize the power of AI, business organizations shall achieve a certain level of digital maturity that enables of handling the risks arising from AI. AI brings new risk factors to their life that has to be reduced to an ac-ceptable level. If risk mitigation procedures are not in place, then AI might cause a greater headache than a market ad-vantage resulting in expensive implementation with no business benefit.
Research methodology – the objective is to analyze what risk factors can AI bring with itself to the life of corporations by analyzing general IT risk assessment processes and the stages of AI development.
Findings – We observed that current IT risk assessment methodologies don’t detail possible risk scenarios regarding in-telligent applications and don’t extend their threat catalogs to help organizations consider threats related to AI.
Research limitations – the research work details possible risks for general AI development that might differ across in-dustries, business cases, specific algorithms etc.
Practical implications – the research contributes to organizations to assess possible risks arising from the use of AI.
Originality/Value – since AI based automation is the result of recent research work, analyzing risk management aspects of its use can be considered as a new field for further research.