bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Good Government Governance Dan Ukuran Legislatif Terhadap Kinerja Pemerintah Daerah
Authors: Gustianra Vegy , Serly Vanica
Published: July 2021

The variables tested in the study consist of Good Government Governance measured by the rank of Indonesia Governance Index (IGI) and the size of the legislative by using the number of members of the districs parliament, and also local government performance measured by three proxies, the GDP per capita, Poverty Rates, Independence Ratios, Economic Growth and unemployment rate. The study is conducted in 33 district in Indonesia on 2014. The results show that two is no significant effect of good government governance on local government performance by proxy ofIndependence Ratios and Economic Growth. One is no significant effect on the size of the legislative on the performance of local government by proxy of economic growth. one is significant impact on the size of the legislative on the performance of local government by proxy of Independence Ratiosand three model of studi good government governance and the size of the legislative on the performance of local government by proxy of GDP per capita, Poverty Rates,unemployment rate.
Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching
Authors: Zikra Faradina , Syofyan Efrizal
Published: July 2021

This study aims to examine the effect of financial distress, client company growth, KAP size and audit delay on auditor switching. This study is classified as comparative causal research. The population in this study are mining companies listed on the Indonesia Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 85 companies as the research samples. Auditor switchingare measured by dummy. The type of data used is secondary data obtained from www.idx.co.id and use logistic regression analysis. The results of this study indicate that financial distress, client company growth, KAP size and audit delay have no influence on auditor swtiching..
Analisis Pengaruh Sanksi Administrasi, Tingkat Pendapatan, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Puteri Prita Oktavianty , Syofyan Efrizal , Mulyani Erly
Published: July 2021

This study aims to find out empirical evidence whether there are effects of administrative sanctions, income levels, and SAMSAT drive thru on motor vehicle taxpayer compliance with empirical studies at the SAMSAT Office in Padang City. This research is a causative study. The population of this study is a motor vehicle taxpayer registered at the SAMSAT office in Padang City. The research sample was determined by slovin formula. The type of data used is subject data. The analytical method used is descriptive analysis and multiple regression analysis. The results of this study prove that there is a significant effect of administrative sanctions on motor vehicle taxpayer compliance, but the level of income and SAMSAT drive thru has no significant effect on motor vehicle taxpayer compliance.
Konstruksi Independensi Auditor Dalam Perspektif Syariat Islam
Authors: Yuhardiansyah Yuhardiansyah , Helmy Herlina , Taqwa Salma
Published: July 2021

This study aims to prove scientifically about (1) the perspective of Muslim auditors in interpreting auditor independence, (2) a comparison of ways to interpret independence, between Muslim auditors and non-Muslim auditors, and (3) values that weaken and values that reinforce auditor independence.The research method used is interpretive qualitative, the concept of independence is explored using Blumer's symbolic interaction approach or Chicago School of Symbolic Interactionism (CSSI). Interview methods with several Muslim and non-Muslim auditors were used to collect data. Triangulation is used to test the validity of the interview data, while coding of the data is used to simplify the process of data interpretation. The results of this study are, (1) the definition of independence based on the perspectives of Muslim and non-Muslim auditors includes attitudes and patterns of relationships, (2) Islamic values related to social values contained in Islamic Sharia’ which can weaken independence and strengthen independence.
Faktor Faktor Yang Mempengaruhi Mahasiswa Dalam Pemilihan Karir Menjadi Auditor Pada Instansi Pemerintah Dan Swasta
Authors: Pandilon Sutan , Cheisvyanny Charoline
Published: July 2021

This study aims to analyze the factors which influence accounting students in choosing accounting career as auditor at both private and government instutions. The factors are financial reward, work environment, labor market consideration, social values, professional recognition, family environment, and personality. The population in this study is accounting students in state and private university of Indonesia. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire 177 respondents. The method of analysis is multiple linear regression analysis. The results showed that work environment, social values, professional recognition, and family environment have no significant effect on career selection as auditor. While the financial reward, labor market consideration, and personality have a positive significant effect on career selection as an auditor.
Pengaruh Pembayaran Utang Pasca IPO Terhadap Pertumbuhan Perusahaan
Authors: Inelia Ana , Sebrina Nurzi
Published: July 2021

This study to examine the effect of post-IPO debt payments on firm growth. Research is  a causative research, the population are the companies which listed on the Indonesia Stock Exchange in 2013-2017, there are 64 companies as research samples that obtained from www.idx.co.id, method used is multiple linear regression analysis. The results showed that  DER has a significant effect, which means that a high level of leverage can be proven to increase the motivation of companies to use IPO funds to pay debts and interest spread has no significant effect. It means that a high level of interest spread cannot explain firm motivation using IPO funds to pay down debt. high retiring has no significant effect, which means that a high debt payments cannot prove an increase in firm growth and the low retiring has no significant effect, meaning that low debt payments cannot explain the increase in firm growth. POSTIPO which  has no significant effect, that means that post-IPO conditions cannot prove a better long-term operating performance and POSTIPO * HR  has no significant effect, which means the reaction conditions post-IPO with a high level of debt payments cannot prove that long-term operating performance length is better.
Pengaruh Pendapatan Asli Daerah Terhadap Belanja Daerah Dan Budget Ratcheting Sebagai Variabel Moderasi
Authors: Andrean Aldy , Sari Vita Fitria
Published: July 2021

The variables tested in this study consisted of Regional Original Income as an independent variable measured by the number of several revenue items in the Realized Budget and Regional Expenditure Report as the dependent variable measured by looking at expenditure items in the Realized Budget Report, then Budget Ratcheting as a moderating variable as measured by the Aranda model (2010). The sample in this study was conducted in 19 Regencies / Cities of West Sumatra Province in 2013 - 2017. The results of the study showed that the Local Revenue significantly affected Regional Expenditure and Budget Ratcheting as a moderating variable strengthening the relationship between Own Revenue and Regional Expenditure.
Pengaruh Fair Value Accounting Dan Dewan Komisaris Terhadap Earning Management Yang Dimoderasi Oleh Peran Syariah
Authors: Hanin Annisa Restu , Taqwa Salma
Published: July 2021

The purpose of this study is to determine the effect of fair value accounting and board of commissioners on earnings management. The renewal of this study where the research also aims to determine the role of sharia in moderating the influence of fair value accounting and the board of commissioners on earnings management. Researchers tested banking companies listed on the Indonesia Stock Exchange in 2015-2018 with a total sample of 152 samples using a purposive sampling method. The results showed that fair value accounting and the board of commissioners had no effect on earnings management, where the probability value of both was greater than the level of significance (0.005). In addition, the results of the study stated that the role of sharia can reduce the effect of fair value on earnings management with a significance level of 10% (0.10). However, the role of sharia cannot actually reduce the influence of the board of commissioners on earnings management with a probability level greater than 0.005. Recommendations for further research are expected to be able to trace real earnings management because in this study only using accrual earnings management, then it is expected that the next researcher broadens the sample used and adds other variables that are considered to influence earnings management.
Pengaruh Usia Dan Religiusitas Terhadap Keyakinan Etis Pada Akuntan
Authors: Pratama Azhari , Helmy Herlina , Afriyenti Mayar
Published: July 2021

This research aims to determine the effect of age and religiosity on accounting student this study also one to prove the differences the ethical beliefs between the beginning level of student. The sample selection in this study used a purposive sampling method. The population this study are where the accounting student all the university in Padang with is consisted of 3249 population. Respondents in this study consisted of 356 respondents obtained using the Slovin formula from the total population. Data collection techniques used in this study were questionnaires. The result should that age also proves effect on ethical beliefs in accountants with a tcount of 3.739 <ttable 1.960, it can be said that the first hypothesis was accepted. While the results of religiosity testing are known not to have a positive effect on the ethical beliefs of accountants. With the value of tcount -4,900> ttable 1,960 so it can be said that the second hypothesis is rejected. From the result of data processing it is also known that there are differences in ethical beliefs between beginning level students and final level students. This research also proves the concept theory moral cognitive Kohlberg
Pengaruh Sikap, Personal Cost Of Reporting, Dan Tingkat Keseriusan Kecurangan Terhadap Intention Whistleblowing Pada Pemerintah Daerah
Authors: Alwi Hutriyal , Helmayunita Nayang
Published: July 2021

This study aims to determine: the extent of the influence of attitude variables, the personal cost of reporting on fraud disclosure decisions or whistleblowing intention. The sample selection in this study uses a purposive sampling method in which the respondents are the ASN working in the Local Government Organizations (OPD) in Padang Pariaman. Respondents consisted of 104 people, who served at the head of the finance department, treasurer of the expenditure department, treasurer of the procurement of goods, as well as staff in the financial and accounting departments. Data collection techniques used in this study were using a questionnaire. Questionnaires that have been collected and filled out in full will be processed by data. From the results of data processing, it can be seen that the attitude variable has no effect on whistleblowing intention with a count of 1.477  1.983 tables. But the hypothesis was rejected due to a positive effect. For the Level Intention of Fraud variable, it is known that it has a significant positive effect with count 2,280> t table 1,983. So that it can be said that the third hypothesis is accepted.
Pengaruh Kualitas Audit, Lingkup Audit Dan Gaya Kepemimpinan Terhadap Efektivitas Pengendalian Internal Di Sektor Pemerintah
Authors: Satria Ivand , Angelina Setiawan Mia
Published: July 2021

The study aims to know how to describe and partially test assumptions in the quality of the audit, the scope of the audit, and the leadership style which are proxy with the variables of Independence and, on the Effectiveness of Internal Control in the Government which are analyzed using multiple linear regression. The sampling technique used is quota sampling. The results showed that the quality of the audit did not affect the effectiveness of the internal control. The scope of the audit did not show any effect on the effectiveness of the internal control. And leadership style has an impact on the effectiveness of internal control.
Analisis Kepatuhan Pajak Pelaku UMKM Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018
Authors: Rahayu Rahmadhani Sri , Cheisviyanny Charoline , Mulyani Erly
Published: July 2021

This study aims to analyze the tax compliance of MSMEs after the issuance of Government Regulation No. 23 of 2018. This research is a qualitative research using a phenomenological approach. The Informants were determined using the purposive sampling method. Data was collected by interview and triangulation techniques. Data analysis used was the model of Miles and Huberman is data reduction, data display and conclusions. The results showed that the compliance of MSMEs in Padang City was still low. This is caused by the lack of tax knowledge. It suggests tax officer enhance socialization ad to educate taxpayer.
Pengaruh Gender, Dukungan Atasan, Dan Proteksi Terhadap Keputusan Pengungkapan Kecurangan Pada Pemerintah Daerah Di Sumatera Barat
Authors: Fatma Sarni Lara , Helmy Herlina , Fitria Sari Vita
Published: July 2021

This study aims to determine empirically the influence of gender, superiors support, and protection of fraud disclosure decision local government in West Sumatra.  This research is quantitative research.  The population in this study were students of Master of Management at Universitas Negeri Padang and Master of Accounting at Universitas Andalas. The sample in this research was taken by using purposive sampling, namely 81 samples.  The data collection method used is a survey method in the form of a questionnaire given personally.  Data processing is performed using SPSS. The results of this research indicate that Gender does not significantly influence the decision to disclose fraud to local governments in West Sumatra. The results of hypothesis testing with two way ANOVA test (two way ANOVA), showed that the supervisor support variable gets a significant value of 0,000, it can be concluded that superiors support has a significant effect on fraud disclosure decisions in local governments in West Sumatra and the protection variable also gets  significant value of 0,000, so it can be concluded that protection has a significant effect on fraud disclosure decisions in local governments in West Sumatra.
Pengaruh Kualitas Pelaporan Keuangan Dan Tingkat Jatuh Tempo Utang Terhadap Efisiensi Investasi
Authors: Suaidah Riski , Sebrina Nurzi
Published: July 2021

This study aims to examine the effect of the quality of financial reporting and the level of debt maturity on investment efficiency. This research is a causative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Using the purposive sampling method, there are 88 companies as research samples. The investment efficiency variable is measured using growth opportunities, the financial reporting quality variable is measured by the accrual quality model, and the debt maturity variable is measured by the short-term debt ratio. The type of data used is secondary data obtained from www idx.co id. The analytical method used is panel regression analysis. The results of this study indicate that the quality of financial reporting has a positive and significant effect on investment efficiency, and the level of debt maturity has a positive and significant effect on investment efficiency.
Pengaruh Tingkat Pendidikan, Indeks Prestasi Kumulatif, Dan Gender Terhadap Dilema Etika
Authors: Hadi Asri Abdul , Syofian Efrizal , Sari Vita Fitria
Published: July 2021

This study aims to examine 1) The effect of education level on ethical dilemmas in accounting students at Padang State University, 2) The effect of cumulative achievement index on ethical dilemmas in accounting students at Padang State University, and 3) The influence of gender on ethical dilemmas in accounting students at Padang State University. This research is a type of causative research. This research uses a research instrument in the form of an ethical dilemma scenario with 213 respondents of accounting students. Data analysis techniques using the chi square test. The results of the study found that 1) The level of education was proven to have a significant positive effect on ethical dilemmas with the sig value of questions 1, questions 2, questions 3, and questions 4 in the ethical dilemma scenario of 0.028; 0.026; 0.003; 0.004 which is smaller than 0.05. 2) The cumulative achievement index is proven to have a significant positive effect on ethical dilemmas with a sig in question 1, question 2, question 3, and question 4 of 0.001; 0,001; 0,000; 0,000 <0.05. 3) Gender was not proven to have a significant positive effect on ethical dilemmas with the value of question 1, question 2, question 3, and question 4 in the ethical dilemma scenario of 0.234; 0.288; 0.510; 0.444> 0.05.
Pengaruh Independensi, Pengetahuan Audit Dan Akuntabilitas Audit Terhadap Kualitas Audit
Authors: Aulia Resya , Syofyan Efrizal
Published: July 2021

This research aims to know and test effect of independency, audit knowledge and accountability to audit quality (empirical study on West Sumatera Provincial inspectorate. This research is quantitative research. The population is APIP who work on West Sumatera Provincial inspectorate. The sample of this research includes 40 internal auditors. The data source is primer data. Data was collected by distributing questionnaire to the West Sumatera Provincial inspectorate. The method of data analysis is multiple regression to examine hypothesis 1, 2 and 3. The result of this research show that: (1) independency do not have a significant impact on audit quality, where t hitung < t tabel is 0,688 < 1,685 or sig 0,496 > 0,05, so hypothesis 1 is not accepted. (2) Audit knowledge do not have a significant impact on audit quality, where t hitung < t tabel is 0,515<1,685 or sig 0,610>0,05, so hypothesis 2 is not accepted. (3) Accountability do not have a significant impact on audit quality, where t  hitung < t tabel yaitu 0,563 < 1,685 or sig 0,577 > 0,05, so hypothesis 3 is not accepted.
ФОРМУВАННЯ МЕХАНІЗМУ МАРКЕТИНГОВИХ КОМУНІКАЦІЙ ПРИ ВИХОДІ НА ЗОВНІШНІ РИНКИ
Authors: Разінькова М.Ю.
Published: July 2021

Стаття присвячена дослідженню маркетинговим комунікаціям та їх впливу на щодо здійснення зовнішньоекономічної діяльності. Охарактеризовано зміни щодо нормативно-правового забезпечення ведення зовнішньоекономічної діяльності. Проаналізовані маркетингові комунікації, які сприяють виробникам та постачальникам товарів та послуг виходити за межі національного ринку. Розроблений механізм маркетингових комунікацій при виході на зовнішні ринки, який дає уявлення про вплив маркетингових комунікацій та їхній взаємозв’язок в процесі завоювання частки зовнішнього ринку.
ОБЛІКОВИЙ СУПРОВІД РОЗРОБКИ ІННОВАЦІЙНОГО ПРОДУКТУ
Authors: Фатенок-Ткачук А.О. , Гаврилюк З.І.
Published: July 2021

Розвиток суб’єктів підприємницької діяльності можливий лише за умови постійного оновлення готової продукції та послуг. Облікове забезпечення процесу інноваційної діяльності є потребою часу через усвідомлення облікових процедур на кожному етапі розробки інновації. Метою даної статті є удосконалення теоретико-методичних засад обліку та аналізу у процесі інноваційної діяльності підприємства. Систематизовано рахунки бухгалтерського обліку та типові проведення, що можуть використовуватись у процесі розробки інновацій. Згруповано етапи розробки проектно-кошторисної документації. Виокремлено основні етапи життєвого циклу інноваційного продукту та завдання кожного з них. Здійснено аналіз тенденцій інноваційної діяльності у Волинській області. У даній роботі використано такі методи як: системний підхід, економіко-статистичний аналіз, класичні статистичні методи, методи аналізу та синтезу.Ключові слова. Інноваційна діяльність, інновація, інноваційний продукт, життєвий цикл, проектно-кошторисна документація
НАПРЯМКИ РОЗВИТКУ СІЛЬСЬКИХ ТЕРИТОРІЙ УКРАЇНИ В УМОВАХ ДЕЦЕНТРАЛІЗАЦІЇ
Authors: Петрецький І.І.
Published: July 2021

У статті акцентовано на важливості сільських територій для розвитку держави в сучасних умовах. Окреслено основні причини сучасного стану та існуючих проблем сільських територій України. Виокремлено та охарактеризовано основні пріоритети сталого розвитку, які повинні бути враховані при формуванні цільових, міжгалузевих, секторальних програм розвитку,а також інвестиційних та бізнес-проектів сільських територій. Наведено ключові завдання щодо розвитку сільських територіальних утворень у найближчій перспективі.
УПРАВЛІННЯ ФІНАНСОВОЮ БЕЗПЕКОЮ НА МАКРО- ТА МІКРОРІВНЯХ: ТЕОРЕТИКО-МЕТОДОЛОГІЧНІ ЗАСАДИ
Authors: Пойда-Носик Н.Н. , Черленяк І.І.
Published: July 2021

У статті розкрито зміст управління фінансовою безпекою на макро- та мікрорівнях. Представлено результати порівняння основних компонентів механізму державної та корпоративної систем управління фінансовою безпекою. Наголошено на важливості та розкрито зміст адаптивного управління з точки зору властивості адаптивних систем, яка полягає у досягненні мети управління в умовах недетермінованого зовнішнього середовища. Виділено інструменти адаптивного управління. Представлено процес управління фінансовою безпекою з урахуванням принципу адаптивності. Виділено проблеми впровадження науково обґрунтованих моделей у практику вітчизняних корпоративних підприємств.
НАУКОВІ ТА ІННОВАЦІЙНІ ФАКТОРИ РОЗВИТКУ ЕКОНОМІКИ ЗАКАРПАТТЯ
Authors: Огородник В.О. , Фіалковський А.Р. , Маргітич В.В.
Published: July 2021

Стаття присвячена ідентифікації факторів, що виникають у сфері науки та інновацій й впливають на рівень розвитку регіональної економіки. Встановлено, що в Закарпатській області головну роль у зростанні економіки відіграє фактор розвитку наукової сфери за рахунок внутрішніх інвестицій. Підтвердженням слугує проведений кореляційно-регресійний аналіз та багатофакторна модель.
TESTING OF THE OPTIMUM BASIS SET FOR MODELING THE HEXABROMOTELURATE ANION
Authors: Fizer M.M. , Sidey V.I. V.I.
Published: July 2021

Using the PRIRODA 19 program, the bond lengths Te–Br have been calculated for the hexabromotelurate anion [TeBr6]2– within the frameworks of the GGA PBE density functional theory and the Møller–Plesset second order perturbation theory. In order to find the optimum basis set, the λXa (where X = 1-4) basis sets developed by D. Laikov, with diffusion functions, were tested. It must be noticed that in the case of the λXa (where X = 1-4) basis sets, the anion [TeBr6]2– is described by different numbers of basis functions: 261 for the double-zeta basic set λ1a, 422 for the triple-zeta basic set λ2a, 660 and 989 for the basis sets λ3a and λ4a, respectively. As the system under investigation contains relatively heavy atoms, the relativistic effects were taken into account using the four-component scalar-relativistic Hamiltonian by Dirac and using the new two-component AAA Hamiltonian by Laikov.
The optimization of the geometric parameters of the hexabromotelurate anion was carried out with no symmetry restrictions. In all cases, the optimized [TeBr6]2– geometry corresponds to the nearly perfect octahedral symmetry; so the average Te–Br bond lengths have been considered. In the case of the PBE/λXa method (where X = 1-4), an increase in the size of the basis set results in a shortening of the Te–Br bond lengths. It has been shown that the difference between the four-component and two-component relativistic approximations increases with an increase of the basic set used. In turn, in the case of the MP2 method, the difference between the four-component and two-component relativistic approximations decreases with an increase of the basic set, and goes through the minimum for the quadruple-zeta λ3a basis set. Thus, in the post-Hartree–Fock approach, such as the Møller–Plesset perturbation theory and the coupled clusters theory, the agreement between the above relativistic approximations is reasonably good, and the two-component scalar-relativistic AAA Hamiltonian by Laikov (which is characterized by much lesser recourse demands) is more optimal for a variety of «heavy» and time-consuming calculations at the higher levels of theory. For modeling the geometric parameters of hexabromotelurate anion with an accuracy of 0.01 Å, we recommend the use of the triple-zeta basis set with the scalar-relativistic Hamiltonian.
THEORETICAL INVESTIGATION OF CHARGE TRASFER EFFECT IN 3-METHYLTHIO-4-PHENYL-5-PHENYLAMINO-1,2,4-TRIAZOL-1-IUM HEXABROMOTELLURATE
Authors: Fizer M.M. , Fizer O.I. , Slivka M.V. , Kryvoviaz A.O. , Sidey V.I.
Published: July 2021

Hexabromotellurates of some heterocyclic organic bases exhibit semiconductor properties. Promising photoelectric properties are demonstrated by a number of hexaiodotellurate-containing defect perovskites. The study of hybrid organic-inorganic compounds is an urgent task of modern science, as such new functional materials can be used as effective converters of solar energy. In our previous works, a method for the synthesis of hexabromotellurate of 3-methylthio-4-phenyl-5-phenylamino-1,2,4-triazol-1-ium A+ was developed and its main photoelectric properties were theoretically investigated. In this work, it was decided to continue the study of the properties of this hexabromotellurate, and the use of quantum chemical methods allowed it to investigate the effect of charge transfer between the hexabromotellurate anion and the organic cation A+.
Geometry optimization of the [A-TeBr6]– with the charge of –1 was performed by the semiempirical method PM7 in the program MOPAC2016 and by the DFT method PBE/λ1 in the program PRIRODA 19. The charge transfer effect was investigated based on the electron density generated by the ωB97X-D3/def2-SVP method in ORCA 4.2.1. The effects of the medium (gas phase, chloroform, tetrahydrofuran, n-octanol, acetone, acetonitrile, water) were taken into account using the CPCM model. The Multiwfn 3.8 package was used to analyze the electron density.
From the analysis of the isosurface of the electrostatic potential, carried out by using the "charge decomposition analysis" method, and also from the analysis of the total charges of the fragments A+ and TeBr62–, it has been found that in the [A-TeBr6]– associate a great charge transfer from the anion to the organic cation is present. The complex orbitals HOMO and HOMO–1 in the [A-TeBr6]– associate correspond to the cation's HOMO and the anion's HOMO, respectively. These two orbitals generally remain undisturbed during the formation of the complex. It has been established that with the medium's dielectric constant increase, the number of electrons transferred from the anion to the cation decreases markedly, which is consistent with Coulomb's law. It is noted that even in the case of non-polar solvents, this kind of calculations must take into account the dielectric constant of the medium.
ARYLTELLUROCHLORINATION OF N-ALLYLTHIOAMIDE OF TRIFLUOROACETIC ACID
Authors: Povidaichyk М. , Kut М.М. , Mykhaylychenko S. , Onysko M. , Shermolovich Yu. , Lendel V.
Published: July 2021

Telluroganic compounds have a pronounced biological activity, namely, show antitumor, antioxidant, antiparasitic activity. The introduction of a trifluoromethyl group to such compounds can significantly increase the activity. Therefore, the aim of this study is the synthesis of tellurium-containing compounds by the electrophilic action of aryltellurium trichloride on N-allylthioamide of trifluoroacetic acid.
As the object of the study of the aryltellurohalogenation process of N-allyl thioamide of trifluoroacetic acid was chosen. The selection is dictated by the presence of several nucleophilic centers suitable for the attack by electrophiles and can form both addition and cyclization products. The synthesis of the amide was performed through the interaction of ethyl ester of trifluoroacetic acid with allylamine in tetrahydrofuran followed by the treatment of the formed N-allylamide with phosphorus (V) sulfide in the presence of hexamethyldisiloxane in toluene.
Propargyl trifluoroacetic acid amide was investigated in the halogenation reaction, which resulted in the addition product. It was important to establish the effect of the nature of the unsaturated alkenyl/alkynyl substituent, the additional nucleophilic center and the electrophilic reagent on the reaction pathway. The reaction of N-allyltrifluorothioacetamide with p-methoxyphenyltellurium trichloride was performed in chloroform or tetrahydrofuran at room temperature in equimolar amounts of reagents. The addition product N-(2-chloro-3- (dichloro (4-methoxyphenyl) -)-l4-4-tellanyl)propyl] -2,2,2-trifluoroethanethioamide was obtained. Similar addition products were formed in the reaction of N-allyl thioureas with aryltellurium trihalides.
MAIN RECREATIONAL ZONES OF TRANSCARPATHIA: ENVIRONMENTAL PROBLEMS
Authors: Roman L.Yu. , Glukh O.S.
Published: July 2021

Environmental problems of Transcarpathia recreational zones were studied. The unique geoeconomic location, landscapes diversity and picturesque sceneries contribute to the development of tourism in the region. The main recreational areas of the region are both the Carpathian Mountains and the Transcarpathian Lowland. By types of activity, the recreational areas of Transcarpathia can be divided into natural (water, climatic, landscape, air, balneological, geological, geographical), natural anthropogenic (ski resorts, health and treatment areas, dendrological parks) anthropogenic (historical and cultural, zoos, animal farms, botanical gardens).
Natural recreational areas, resorts and health centers are influenced by the greatest anthropogenic impact. Every year the tourism industry uses more and more natural areas and resources, creates special natural and social landscapes. Spontaneous and irrational use of such areas creates several environmental problems associated with damage, pollution and early depletion of recreational resources. Negative destructive changes occurring in recreational areas often lead to the degradation of the natural object.
Unorganized tourism causes great damage to the environment. Disastrous environmental problems are the result of unauthorized placement of recreation centers, illegal hunting or fishing, harvesting wild herbs, berries and medicinal plants, mushrooms, cones, harvesting birch sap, unauthorized lighting of fires, collecting botanical and zoological species, etc.
Depletion of natural resources and environmental pollution are negative factors that most disrupt the ecological state of recreational areas of Transcarpathia. First of all, it is manifested in uncontrolled deforestation, soil erosion, air pollution from road emissions, and so on. To preserve the satisfactory ecological state of the main recreational areas of Transcarpathia, preservation of landscapes and biological diversity of the region, it is necessary to implement a set of measures.
Priority actions to maintain the quality of the natural environment of the region must include not only permitting and prohibitive measures, but also measures aimed at restoring and improving the state of natural resources and minimizing the negative anthropogenic impact on the environment.
The development of organized ecological tourism is an effective way to solve the ecological problems of recreational areas of Transcarpathia.
Organized ecological tourism can provide financial support for environmental protection and increase the importance of unique natural areas.
BRONZE AGE HOARD VARY II (TRANSCARPATHIA): CHRONOLOGICAL ASPECT
Authors: Kobal' Yosyp , Moizhes Volodymyr , Prokhnenko Igor
Published: July 2021

The territory of present-day Zakarpattya is rich in Bronze Age finds of hoards. One of the latest discoveries is a complex near the village Vary of Beregovo district of Zakarpattya region. It is added to the long list (above 200 items) of similar complexes known on the region's territory. This hoard was discovered in 2014 and transferred to permanent storage to the Professor E. Balaghuri Archaeological Museum at the Faculty of History and International Relations of a public higher-education institution UzhNU. It contained bronze objects (above 70 examples) that were put in a clay, ornamented vessel at a depth between 0,4–0,6 meters from a modern surface. It must be noted that part of Transcarpathian complexes signalizes some problems in suggested chronological schemes. New hoard also pointed out on it. It consists of different groups of metal objects: armaments, tools, adornments, household utensils, and remains of bronze cast production. Part of represented types has a wide area of spreading and a time frame of existing. This fact, together with a significant fragmentation of discovered objects, make it difficult to determine the exact dating of the complex. The authors of the given article describe in detail artifacts that were discovered and identify their typology, chronology, and cultural background of all complexes. Typological and chronological analysis has shown that they have different periods of existing – from BzB1 to BzD and weigh upon to the timeline BzB1–BzC. Clay vessel based on the clay ornamentation points out to more late age, instead (BzB2–BzD). Therefore, «inconsistencies» in the dating of objects from this hoard indicate a need for correction and reviewing of the existing schemes of the hoards' chronology of the Bronze Age of the Upper Tisza region and their relationship to the phases of the Stanovo culture (Suchu de Sus) development.
THE TRIAL OF SLOVAK «BOURGEOIS NATIONALISTS» IN 1954
Authors: Shnitser Ihor
Published: July 2021

The article covers the preparation and conduct of the trial of Slovak «bourgeois nationalists» in 1954. The research methodology is based on the general scientific principles of historicism and objectivity. Implementing these principles made it possible to avoid inconsistencies, inconsistencies, isolation from the objective historical process during the research. It turned out to be the culmination of a campaign against Slovak «bourgeois nationalists» in Czechoslovakia, which killed thousands of people, mainly from the Slovak communist intelligentsia. G. Husak, L. Novomesky, D. Okali, I. Horvath, and L. Holdos appeared in the dock during the trial in 1954. They were accused and found guilty of uniting with the reactionary bourgeoisie as members of a bourgeois-nationalist group to preserve the independence of the Slovak authorities, hindered the construction of socialism in Czechoslovakia, and hampered the economic and cultural development of the state. They were also accused of anti-state activities aimed at achieving the disintegration of the Czechoslovak People's Democratic Republic and the transfer of power in Slovakia to the reactionary bourgeoisie in the interests of foreign imperialists. According to the author, the Slovak «bourgeois nationalists» trial was a consequence of the unresolved Slovak national question in the Czechoslovak Republic. The legitimate aspirations of the progressive Slovak communist intelligentsia, aimed at strengthening Slovakia's position in the unitary state, were interpreted by the Prague authorities as a manifestation of separatism aimed at impeding the integration processes in the state and the unity of the two fraternal peoples. The trial of the Slovak bourgeois nationalists was completely fabricated, and its consequences proved counterproductive.
Динамiчнi процеси в тiлах (матерiалах) з початковими напруженнями. Частина 1. Поверхневi хвилi Релея вздовж криволiнiйних границь (цилiндр, сфера) попередньо напружених тiл
Authors: Бабич С. Ю. , Глухов Ю. П. , Лазар В. Ф.
Published: July 2021

Дана стаття присвячена дослiдженню розповсюдження поверхневих хвиль Релея вздовж криволiнiйних границь попередньо напружених тiл. Розглядаються два типи цилiндрiв, а саме: суцiльний нескiнченно довгий цилiндр кругового поперечного перерiзу радiуса R i такий же цилiндр з порожниною. Дослiдження проведенi у випадку двох видiв навантаження, а саме: для осьового стиску i все сторонньої рiвномiрної початкової деформацiї тiл. Причому у випадку цилiндрiв поверхнева хвиля розповсюджується вздовж цилiндричної поверхнi у напрямi кругової координати θ.Отриманi дисперсiйнi рiвняння, якi дають можливiсть знайти фазовi швидкостi поверхневих хвиль Релея. При великих значеннях хвильового числа p, що вiдповiдає коротким хвилям у порiвняннi з довжиною кола асимптотичного характеру.Чисельнi результати проведенi, коли цилiндр завантажений у напрямi осi OX3. На основi одержаних чисельних розрахункiв одержанi кiлькiснi i якiснi результати впливу початкових напружень на фазову швидкiсть поверхневих хвиль Релея. Зокрема, при конкретнiй частотi швидкiсть поверхневої хвилi Релея лiнiйно залежить вiд початкових напружень в рамках прийнятої точностi обчислень.Одержанi результати можуть бути використанi при розробцi фiзичних основ ультразвукових не руйнуючих методiв визначення напружень стиску у при поверхневих шарах тiла
Стукртура сигнатурного кубу булевих алгебр
Authors: Мич І. А. , Ніколенко В. В. , Варцаба О. В.
Published: July 2021

Дана робота є продовженням досліджень, розпочатих в [1], у яких теорія булевих функцій розглядається з точки зору універсальних алгебр. У цій роботі описано клас функціонально неповних алгебр, проведено дослідження основних типів алгебр і розташування їх по ярусах сигнатурного кубу. У даних дослідженнях універсальні булеві алгебри утворюють 11-мірний сигнатурний куб, до складу якого входять 2048 алгебр. Запропоновано нумерацію (кодифікацію) цих алгебр. Вводиться поняття суміжних, граничних, внутрішніх класів функціонально повних і функціонально неповних алгебр.

Булеві алгебри досліджуваного класу  поділяють на чотири підкласи: клас внутрішніх функціонально неповних алгебр, клас граничних функціонально неповних алгебр, клас граничних функціонально повних алгебр, клас внутрішніх функціонально повних алгебр. У даній роботі пропонується алгоритм знаходження граничних функціонально повних алгебр на основі розширення сигнатури функціонально неповних алгебр булевими операціями. Побудовані підкласи граничних алгебр для кожної з одинадцяти операцій. Вказано ізоморфізм графів деяких класів граничних алгебр. На основі об’єднання графів отримали -граф граничних функціонально повних алгебр.
Граничні теореми гіллястого процесу з міграцією
Authors: Присяжник Х. М.
Published: July 2021

Окремим розділом випадкових процесів, що вивчає розмноження і перетворення певних частинок є теорія гіллястих процесів. Основним математичним припущенням, що виділяє гіллясті процеси серед інших випадкових процесів є перетворення частинок незалежно одне від одного. А самі закони розмноження і перетворення частинок піддаються певним закономірностям, у яких головну роль відіграє випадковість.
Гіллясті процеси часто використовуються як математичні моделі різних реальних процесів. Крім того, гіллясті процеси можуть описувати динаміку популяції частинок різної природи, зокрема, це можуть бути фотони, електрони, нейтрони, протони, атоми, молекули, клітини, мікроорганізми, рослини, тварини, особини, ціни, інформація тощо. Цей список можна продовжувати. Оскільки сторонні фактори часто існують, існує потреба вивчити різні модифікації цього процесу. Серед них є гіллясті процеси з імміграцією, еміграцією або поєднанням двох процесів, а саме процесів з міграцією у випадку дискретного або неперервного часу. Таким чином, гіллясті процеси мають досить широке застосування у різних науках.
У даній статті досліджується однорідний гіллястий процес з одним типом частинок, міграцією та неперервним часом µ(t), t ∈ [0, ∞). Припускається, що в початковий момент часу в системі знаходиться одна частинка. Процес задається перехідними ймовірностями, що визначаються інтенсивностями розмноження частинок, імміграції та еміграції частинок.
Основним результатом статті є граничні теореми для даної моделі процесу. Отримано граничну теорему для математичного сподівання у випадку докритичного процесу. Також отримано граничну теорему для критичного процесу.
Basic Principles of Design of 2G HTS Power Cables
Authors:   JSC ", FETISOV Sergey S. ,   All-Russian Scientific, Design, ZUBKO Vasily V. ,   JSC "All-Russian Scientific Research Design and Technological Institute of the Cable Industry"
Published: July 2021

Power cables made of high temperature superconductors (HTS) are considered to be the most advanced application field of superconductivity in the electric power industry. Cables made of the first-generation (1G) HTS wires have already been put in use in electrical grids in a number of countries around the world. Active efforts are presently being taken to develop power cables made of second-generation HTS wires (2G or Coated Conductors). The basic principles for designing coaxial HTS power cables have been known since 1990s. New methods for developing compact 2G HTS AC power cables are considered. Methods to optimize the design of these cable aimed to ensure uniform distribution of the current among the cable layers and the technology for manufacturing such cables are presented. The test program and a setup for testing HTS cable models are described. Some problems pertinent to the development of small-diameter 2G HTS power cables are discussed. Examples of the development, manufacture, and test results of two basic designs of compact coaxial HTS cables, namely, a single-phase (a cable core and a shield) and a three-phase (so-called triaxial with three coaxial phases) versions, are given.
Magnetic Field and Forces in a Hybrid Levitation System for a HighSpeed Vehicle
Authors:   Emperor Alexander I St. Petersburg State Transport University, KIM Konstantin I. , KIM Konstantin K. ,   Emperor Alexander I St. Petersburg State Transport University, VESHKIN Vadim V. ,   Emperor Alexander I St. Petersburg State Transport University
Published: July 2021

A hybrid system designed to provide levitation for a high-speed on-ground vehicle at low traveling speeds is considered. The levitation is obtained due to the simultaneous use of electrodynamic repulsion forces and electromagnetic attraction forces. Structurally, this is implemented by using two longitudinal tracks. One of them, which is electrically conducting and nonmagnetic, is located under the vehicle excitation solenoid, and the second one, which is ferromagnetic, is arranged above the vehicle excitation solenoid only on the acceleration, braking and station sections. To ensure the equality of the resulting levitation force to the vehicle weight on all of these motion sections, the ferromagnetic track is made so that its area that participates in producing the attraction force varies depending on the vehicle motion speed. To avoid the negative effect of eddy currents induced in the ferromagnetic track, the latter is made of plates electrically insulated from each other. In performing the design calculations, the tracks were represented as plates of infinite size. An analytical solution for the magnetic field and levitation forces is obtained. It is shown that in particular cases, the results obtained from these solutions coincide with the results obtained previously by other authors for the conventional repulsion levitation system. The possibility of levitation at low speeds and stops is confirmed, and it is pointed out that a somewhat growth in the braking force does not has an essential influence on the traction linear motor power output
KORELASI POLA ASUH OTORITER TERHADAP HASIL BELAJAR PADA KELAS V SD 4 PIJI DAWE KUDUS
Authors: Handayani Fitri
Published: July 2021

This study aims to determine the relationship between authoritarian in developing with elementary school student learning outcomes. This research is a quantitative correlation study conducted at SD 4 Piji Dawe District, Kudus Regency. The research subjects were 5th grade students of SD 4 Piji. Data collection techniques used include questionnaires, direct observation, interviews, research documentation. Interviews were conducted with students and the main. In analyzing the data, a Likert scale model is used, namely the assessment using a scale of 1 to 4. Respondents are expected to provide an opinion on each question item ranging from 'always' to 'never' by circling or cross-marking the answers to be selected by the respondent on the questionnaire sheet. The results showed that there was a significant correlation between authoritarian parenting and learning outcomes of SD 4 Piji Dawe Kudus with a score of r table (-0.792 0.433) with a significance value of 0.000, which means less than 0.05 (0.000 0, 05). From these data it can be concluded that there is a significant correlation between authoritarian parenting and learning outcomes at SD 4 Piji Dawe Kudus.
Pemaknaan Pakaian Khas Masyarakat Sedulur Sikep Sebagai Identitas Sosial
Authors: Nurul Agustin Ellaelatun , Fadli Rifqi Ishlah , Rochmawati Nikmah
Published: July 2021

Tujuan penelitian ini yaitu untuk mengetahui mengapa masyarakat Sedulur Sikep masih mempertahankan kebudayaan mereka dari dulu hingga sekarang dan apakah terdapat makna terkait pakaian khas yang mereka gunakan tersebut. Metode yang digunakan dalam penelitian ini yaitu observasi dan wawancara. Hasil dari penelitian ini adalah tujuan dari masyarakat Sedulur Sikep tetap mempertahankan cara berpakaian khas mereka yaitu untuk menghargai sesama Sedulur Sikep. Selain itu menjadi bukti bahwa Sedulur Sikep masih memegang nilai-nilai luhur yang telah diturunkan dari para pendahulunya dan tidak tergerus oleh zaman. Cara berpakaian yang khas dari Sedulur Sikep merupakan karakteristik tersendiri yang membedakannya dengan kelompok lain. Dan juga mencerminkan bagaimana mereka berhubungan antar sesama makhluk ciptaan Tuhan  serta mereka mampu menempatkan diri mereka pada perannya masing-masing dan mengamalkan ajaran yang telah diwariskan dari pendahulunya.
Editorial
Authors: Barletta Ana M.
Published: July 2021

Un nuevo número de nuestra revista vuelve a encontrarnos en un clima de protesta y rebelión en nuestra región, por muchos años de destrucción de lazos sociales, culturales y políticos acompañados de brutales represiones y violaciones a los DDHH en el hermano país de Colombia, y en plena pandemia.
Los archivos de inteligencia en la Argentina
Authors: Nazar Mariana , Garcia Novarini Cecilia
Published: July 2021

Este artículo propone abordar los archivos de inteligencia desde una perspectiva archivística incorporándola a modo de sistema de interpretación a partir de utilizar sus principios y algunos de los conceptos y procedimientos que la integran. Para ello, presenta brevemente el lugar que han ocupado las demandas por memoria, verdad y justicia en la identificación y puesta a la consulta de documentación de inteligencia en la Argentina; desarrolla la especificidad del marco conceptual archivístico para pensar la producción, gestión e investigación de este tipo de documentos; realiza un recorrido por los diferentes casos de archivos de inteligencia de los que se tiene conocimiento; analiza las consecuencias que las formas de conceptualizar el Archivo han tenido sobre las tareas de gestión e investigación; y problematiza las posibilidades de indagación sobre los mismos. De esa manera, se busca destacar la importancia de valorar los conceptos referidos a la principal y primera tarea de tratamiento archivístico: la identificación; a los fines de focalizar la mirada en cuestiones vinculadas a las posibilidades de recuperar el contexto de producción de los documentos y, de esa manera, habilitar la lectura de la información literal que portan los registros en diálogo con sus contextos. Entendiendo que es a partir de ello que se abre la posibilidad de que los documentos puedan servir tanto como fuente para la historia, como para la memoria institucional y/o para la garantía en el ejercicio de derechos de todas y todos.