bluuebunny/crossref_metadata_2025 huggingface dataset:
تبني خارطة تدفق التكاليف وأَثرها في تخفيض الكلفة دراسة تطبيقية في معمل ألبان زاخو في محافظة دهوك
Authors: حسين حسين , أَحمد مقداد
Published: January 2021

يهدف البحث في جانبيها النظري والتطبيقي الى دراسة امكانية التخلص من الطرق التقليدية لتخفيض التكاليف واعتماد طرق حديثة تكون اكثر فعالية وأستناداً إلى مفهوم تدفق التكاليف، والدور الذي تلعبه عملية رسم خارطة لتدفق التكاليف بهدف تحديد مواطن الخلل في العمليات الانتاجية وتقديم المقترحات اللازمة لإِجراء التغيرات المستمرة والتي تضمن الوصول الى تخفيض حقيقي في  كلفة المنتجات وامكانية الثبات ومنافسة المنتجات الاخرى، وإِن أَهمية البحث هو من خلال تطبيق خارطة تدفق التكاليف عن طريق ايجاد طريق التحليل المحاسبي للتكاليف بهدف تخفيضها دون التأثير على جودة المنتج، وتكمن مشكلة البحث في بيان الاساليب التي تستخدمها معمل أَلبان زاخو في تخفيض تكاليف منتجاتها وهل انها تقوم بتبني اسلوب خارطة تدفق التكاليف في أحتساب وتخفيض تكاليفها بالاضافة الى الوفورات التي سوف تحصل عليها عند القيام بتبني هذا الاسلوب، وقد توصل الباحثان من خلال تبني أسلوب التحليل المحاسبي الى مجموعة من الاستنتاجات منها أَن الفكرة الاساسية لتدفق التكاليف هي التخلص من الضياع والهدر في العمليات الانتاجية بالاضافة الى تحقيق رضا الزبون، وإِن تطبيق أسلوب خارطة تدفق التكاليف في المعمل عينة البحث كان لها تأثيراً واضحاً على تخفيض التكاليف لمنتجات المعمل، وعلى ضوء الاستنتاجات قدم البحث مجموعة من التوصيات من أَهمها ضرورة زيادة قدرة العاملين في المعمل على عمليات الانتاج عن طريق فتح دورات تدريبية وتنمية قدراتهم بأكتشاف الاخطاء ومواطن الخلل في الانظمة الانتاجية وتقليل الهدر في الانتاج عن طريق استبعاد الانشطة التي لا تضيف قيمة للمنتج والتي من شأنها أَن تخفض الوقت والجهد المبذول لاتمام الانتاج.
Zaho Üniversitesi Türk Dili Bölümünde Okuyan Öğrencilerin Konuşma ve Gramerdeki Hata Bulguları
Authors: SABÄ°R FÄ°RAS , MOHAMMED JUMAA
Published: January 2021

Zaho Üniversitesi İnsani Bilimler Fakültesi Türk Dili Bölümünde okuyan öğrencilerinin dil bilgisi sınav kağıtlarında bulunan hatalar üzerine değerlendirme yaptığımız bu çalışmanın esasını oluşturmak amacıyla ikinci, üçüncü ve dördüncü sınıfların dil bilgisi sınav kağıtlarında yapılmış hatalardan yola çıkarak yazılmıştır.  Elimizde bulunan veriler incelenerek yapılan hataların nerede ve hangi başlıklarda olduğunu ortaya çıkarılmıştır. Bu hataların ana sebebi anadilin gramerini amaç dilin gramerine katmak ve anadilden amaç dile yakıştırma ve yürütüm sonucu ortaya çıkabilmesidir. Ayrıca, öğrenciler dil bilgisinde en çok ilerleyici hataya düştükleri noktalama, yazım, sözcük,  söz dizimi ve eklerin kullanışı konusunda yaptıkları yanlışlıklar saptanmıştır.
Core crimes ou as violações mais graves aos direitos humanos: a negação aos direitos da personalidade
Authors: Siqueira Dirceu Pereira , Fructuozo Lígia Maria Lario
Published: January 2021

O presente trabalho científico tem o intuito de realizar uma breve análise sobre o chamado core crimes, que constituem os crimes tipificados no Estatuto de Roma, instrumento fundante do Tribunal Penal Internacional. Abordará de maneira concisa o processo de criação deste órgão, destacando seu caráter permanente e complementar. Após, serão analisados os crimes previstos no rol do Estatuto de Roma, quais sejam: crime de genocídio, crimes contra a humanidade, crimes de guerra e crime de agressão. Neste contexto, será examinado, ao final, a ausência do crime de terrorismo no rol dos crimes de competência do TPI, evidenciando como poderão ser condenados os indivíduos acusados de perpetrarem este crime igualmente bárbaro visando a total proteção da dignidade da pessoa humana.
A interface dialética entre a democracia e a globalização
Authors: Espirito Santo Mardegan Maria Beatriz , De Souza Artur César , Martinez Heinrich Ferrer Walkiria
Published: January 2021

A pesquisa intenta deslindar a relação dialética entre a democracia e a globalização, num processo simbiótico que envolve uma série de atores, estatais e não estatais, que se interagem e se influenciam reciprocamente. O ensaio aborda a contextualização histórica do processo democrático, desde a democracia direta da antiguidade grega, ressurgindo após dois mil anos, sob o paradigma de democracia representativa, evoluindo hodiernamente para a democracia semi-indireta. A seguir, o estudo relata as diversas perspectivas ideológicas sobre a democracia, bem como os entraves enfrentados no processo de democratização na sociedade globalizada. Analisa o panorama histórico da globalização, sobretudo a partir da segunda metade da década de 1980, com o surgimento de novas tecnologias de comunicação e informação, com a redução dos custos dos meios de transporte, o desenvolvimento da internet e uma acentuada interdependência econômica mundial. A partir de então, aludido fenômeno passou de uma dimensão restritamente econômica, a uma realidade mais ampla e profunda, a qual inclui a ciência e tecnologia, as relações sociais, políticas e culturais. Destaca a possibilidade da relativização da soberania estatal diante da interdependência multifacetada do processo de globalização, concluindo que o processo da ampliação da democracia deve, necessariamente, estar condicionado à redução das disparidades sociais, uma vez que os princípios democráticos ficam demasiadamente inócuos quando a democracia é reduzida à simples regime político. Outrossim, a história tem demonstrado que extremas desigualdades sociais funcionam como um fator limitativo do processo solidificador da democracia mundial.
A teoria marxiana do estado
Authors: Soares de Campos Barros Vinícius
Published: January 2021

Este artigo analisa a teoria marxiana do Estado a partir do cotejamento de algumas obras de Marx e Engels, concluindo que, embora não haja em um texto específico uma teoria sistemática do Estado socialista, pode-se entrevê-la em textos esparsos da dupla, nos quais se encontram tanto uma especulação sobre a origem do Estado (Engels) como uma crítica ao Estado burguês (Marx e Engels).

Palavras-chave: Marxismo. Teoria do Estado. Crítica ao capitalismo.
Direito ao desenvolvimento político: a democracia como condictio sine qua non
Authors: Albuquerque Armando
Published: January 2021

O direito ao desenvolvimento se configura como parte dos direitos humanos. Tal direito deve ser compreendido nas suas perspectivas política, social, econômica e cultural. Na primeira, a passagem dos regimes não democráticos para as democracias se configura como importante condição de possibilidade para a realização dos demais aspectos do direito ao desenvolvimento. Assim, os processos de transição e consolidação democráticas passam a ser considerados relevantes para o desenvolvimento político e, por conseguinte, social, econômico e cultural.

 

Palavras-chave: Transição democrática, consolidação democrática, direito ao desenvolvimento.
Princípio constitucional da igualdade
Authors: Varela Gonçalves Rogério Magnus
Published: January 2021

A igualdade é inerente à natureza humana. Contudo, seu conceito jurídico foi sempre marcado por modificações, pois era adaptável ao dinamismo das carências e das reivindicações sociais. A sociedade humana evoluiu desde um estágio em que se entendia como sendo natural a desigualdade, passando pela defesa da igualdade formal e alcançando a igualdade material. O presente estudo, levando em conta o preâmbulo da vigente Constituição que defende a igualdade como um dos valores supremos da sociedade brasileira, busca lançar algumas luzes nessa nebulosa temática.

 

Palavras-chave: Princípio da igualdade. Direito constitucional. Aspectos introdutórios.
Incentivos fiscais para as atividades de investigação, desenvolvimento e inovação tecnológica no imposto espanhol sobre sociedadesA Espanha tem como um dos seus principais objetivos econômicos o incremento dos investimentos empresariais em atividades de i
Authors: Moreno González Saturnina
Published: January 2021

A Espanha tem como um dos seus principais objetivos econômicos o incremento dos investimentos empresariais em atividades de investigação, desenvolvimento e investimento tecnológico (I+D+i), e já conta com importantes incentivos fiscais nesse sentido, especialmente no Imposto sobre Sociedades, o que leva este estudo a uma análise detalhada da matéria, essencialmente pela conformidade ao Direito da União Europeia.

 

Palavras-chave: Incentivos fiscais. Imposto sobre sociedades. Investigação, desenvolvimento e investimento tecnológico.
La creación de nuevos impuestos como forma de financiar el desarrollo. Propuestas recientes
Authors: Gil Soriano Alberto
Published: January 2021

Los Objetivos de Desarrollo del Milenio son unas medidas decisivas para combatir la pobreza mundial, promovidas por la ONU y compartidas a nivel internacional que precisan de una gran cuantía de recursos para cumplirse. El llamado Consenso de Monterrey sobre la financiación para el desarrollo y la Declaración de Doha sobre la financiación para el desarrollo reconocieron la utilidad de considerar fuentes innovadoras de financiación. En el presente artículo estudiaremos las propuestas más importantes de creación de nuevos impuestos como instrumentos para obtener recursos para financiar el desarrollo.

Palabras clave: Objetivos de Desarrollo del Milenio. Consenso de Monterrey sobre la financiación del desarrollo.Impuesto sobre las transacciones financieras.Impuesto sobre los billetes de avión.
Responsabilidade civil das pessoas jurídicas de direito público por ação ou omissão em decorrência de impactos e/ou danos ambientais
Authors: Gomes Daniela , Artuzi Vinícius
Published: January 2021

O presente trabalho tem como finalidade analisar a possibilidade jurídica de responsabilização das pessoas jurídicas de direito público cuja ação ou omissão causem impacto e/ou dano ao meio ambiente e à saúde humana. Dessa maneira, os danos ambientais causados por ação ou omissão dessas pessoas são propensos à responsabilização na esfera civil com a finalidade de reparar os danos causados ao meio ambiente e também como meio de indenizar, de forma difusa, a sociedade e recompor o meio ambiente.

Palavras-chave: Dano ambiental. Poder Público. Responsabilidade Civil Objetiva.
O DIREITO À SAÚDE E O DIREITO AO DESENVOLVIMENTO
Authors: De Vasconcelos Fernando Antônio , Casas Maia Maurilio
Published: January 2021

O direito à saúde e o direito ao desenvolvimento são instrumentos de concretização da vida humana com dignidade. O presente artigo pretende analisar a relação entre o direito à saúde e o direito ao desenvolvimento de acordo com a Constituição Brasileira. Com esse objetivo, será estudada a ordem econômica brasileira e seus princípios relacionados ao desenvolvimento e que também tutelam a saúde, especialmente a proteção ao meio ambiente e ao consumidor.
LA ARTICULACIÓN DE TÉCNICAS CONVENCIONALES EN LOS MODELOS DE CONTROL TRIBUTARIO Y SU ADECUACIÓN A LOS PRINCIPIOS CONSTITUCIONALES: (UNA PERSPECTIVA DESDE EL ORDENAMIENTO ESPAÑOL)
Authors: Patón García Gemma
Published: January 2021

En este trabajo se reflexiona, a partir del modelo de control adoptado por las Administraciones tributarias, acerca del recurso de las técnicas convencionales que pueden facilitar la resolución del conflicto de una manera más rápida que acudiendo a la vía jurisdiccional y la incidencia que tales técnicas tienen en el respeto a los principios constitucionales tributarios, que en algunas ocasiones permiten afirmar la pertinencia y licitud de las técnicas convencionales y en otros casos suponen un límite a la aplicación de aquéllos.

Palabras clave: Administración tributaria. Técnicas convencionales. Principios constitucionales.
A APLICABILIDADE DO PRINCÍPIO DA PROIBIÇÃO DE RETROCESSO SOCIAL DO ESTADO BRASILEIRO
Authors: Araújo Teodulo Cristiana , Urquiza Baracho Hertha
Published: January 2021

O presente artigo analisa a grave problemática do retrocesso social dirigido ao legislador de não retroceder na densificação das normas constitucionais que definem os direitos sociais e como o retrocesso social se revela no descumprimento, por ato comissivo, de imposição legiferante, traduzido na violação do dever jurídico concreto de editar as leis que regulamentem as normas constitucionais definidoras de direitos sociais.

Palavras-chave: Retrocesso Social. Direitos Fundamentais. Concretização legal.
LA INTERPRETACIÓN DE LA JURISPRUDENCIA EN MÉXICO
Authors: Fernando Contreras Cortés D. Luis
Published: January 2021

La finalidad del presente ensayo, es acercar al lector al conocimiento e importancia de la jurisprudencia en México. Para el logro de nuestro objetivo, se enunciarán las diferentes acepciones de la jurisprudencia y las diferentes formas de integración de la misma; de igual forma, realizaremos una aproximación a los diferentes tipos de interpretación así como a las herramientas que tienen a su alcance todos los órganos jurisdiccionales mexicanos para realizar la interpretación de las normas jurídicas.

Palabras clave: Jurisprudencia, integración e interpretación.
FUNÇÃO SOCIAL DA PROPRIEDADE COMO BASE DO DIREITO AMBIENTAL E DO DESENVOLVIMENTO AGRÁRIO
Authors: Augusto Albuquerque Gonçalves Ricardo , Basso Ana Paula
Published: January 2021

O direito de propriedade e o primado de sua função social ganharam novo alento através da Constituição Federal de 1988, onde foi apregoado como um direito fundamental, além de fazer parte da Ordem Econômica e financeira do Estado. Partindo para o desenvolvimento rural, é tido como elemento de uma ação compatível e integrada a diversas esferas sociais, devendo haver responsabilidades com o meio ambiente equilibrado e democrático, sempre versado na função social da propriedade.

Palavras-chave: Propriedade. Função social. Desenvolvimento agrário.
BREVES ESTUDOS SOBRE O PRINCÍPIO DO DESENVOLVIMENTO PLENO E O PAPEL DO MERCOSUL COMO FACILITADOR NA BUSCA DESTE OBJETIVO CONSTITUCIONAL
Authors: Maria Ventura da Silva Alfaya Natalia , Lobo Muniz Tânia
Published: January 2021

Este artigo intenta discutir a busca pelo desenvolvimento nacional, disposto no artigo 3º, inciso II, da Constituição Federal brasileira; o significado da expressão “desenvolvimento nacional” numa percepção contemporânea e constitucional e aprecia como o MERCOSUL, enquanto processo de integração regional, pode ser um facilitador nesta busca, quais ferramentas ou oportunidades o processo de integração cria para que o Brasil avance no sentido deste objetivo constitucional.

Palavras-chave: desenvolvimento pleno; MERCOSUL; Direito de Integração.
PLANEJAMENTO, DESENVOLVIMENTO E GOVERNANÇA: DESAFIOS DO PODER MUNICIPAL
Authors: Da Silva Corralo Giovani
Published: January 2021

Resumo

 

Este artigo faz reflexões sobre planejamento, desenvolvimento e governança nos municípios brasileiros. Utiliza-se o método dialético. Para tanto, discorre-se sobre a organização do Estado federal brasileiro, especialmente sobre o município, como também o desenvolvimento enquanto direito fundamental. Também foca na importância do planejamento e da governança para o desenvolvimento e conclui pela autonomia que os municípios possuem para dirigir o seu desenvolvimento através das mais diferenciadas políticas públicas interventivas na ordem econômica.

Palavras-chave: Desenvolvimento local. Governança. Poder Municipal. Planejamento.
A INCLUSÃO VEIO PARA FICAR: O DIREITO ANTIDISCRIMINATÓRIO PÓS-ADI 5357 E A EDUCAÇÃO INCLUSIVA COMO DIREITO DA PESSOA COM DEFICIÊNCIA
Authors: Galindo Bruno
Published: January 2021

O presente trabalho versa sobre o direito antidiscriminatório, expondo sua definição conceitual e sua importância no contexto da defesa dos direitos da pessoa com deficiência. Com essa perspectiva, aborda a tormentosa questão do direito à educação da pessoa com deficiência, com especial destaque para o recente julgamento do Supremo Tribunal Federal da ADI 5357, ocasião em que a Corte declarou a constitucionalidade dos dispositivos da Lei Brasileira de Inclusão (Estatuto da Pessoa com Deficiência) que estendem às escolas privadas as obrigações referentes à promoção da educação inclusiva.

Palavras-chave: Pessoa com Deficiência. Educação Inclusiva. Direito Antidiscriminatório. Direito à Educação.
Comparison between two Polyethersulfone concentrations in hollow fiber ultrafiltration membranes. Is it worth to use more polymer?
Authors: Gonzaga Karen , Mierzwa Jose Carlos
Published: January 2021

Polyethersulfone (PES) hollow fiber membranes were fabricated using dry-jet wet spinning technique, a phase inversion method, with 16 and 20% PES, N-methyl-2-pyrrolidone (NMP) as solvent and tap water as nonsolvent, in order to evaluate if the amount of polymer has a significant effect on its properties. They were characterized using SEM for a morphological analysis, a continuous system to measure pure water permeability (PWP) and molecular weight cutoff (MWCO), and a universal testing machine to tensile tests. The obtained results for PWP was an average of about 220 L m- ² h-1 bar-1 for the 16% PES membrane and 174 L m- ² h-1 bar-1 for the 20% PES membrane. The results of mechanical resistance and MWCO did not present statistical differences. Thus, it is confirmed that the 16% PES membrane can be as good as the 20%, despite using less polymer, a finding that can further motivate membrane modification studies and other related works.
HOUSEHOLD WATER BALANCE AND ASSESSMENT OF WATER VOLUME FOR IRRIGATION IN AGRO LANDSCAPES OF THE KYZYLSU-YUZHNAYA BASIN
Authors:   Timirâzevskaâ selʹskohozâjstvennaâ akademiâ, DOMULLODZHANOV D.KH. , RAHMATILLOEV R.
Published: January 2021

The article presents the results of the field studies and observations that carried out on the territory of the hilly, low-mountain and foothill agro landscapes of the Kyzylsu-yuzhnaya (Kyzylsu-Southern) River Basin of Tajikistan. Taking into account the high-altitude location of households and the amount of precipitation in the river basin, the annual volumes of water accumulated with the use of low-cost systems of collection and storage of precipitation have been clarified. The amount of water accumulated in the precipitation collection and storage systems has been established, the volume of water used for communal and domestic needs,the watering of livestock and the amount of water that can be used to irrigate crops in the have been determined. Possible areas of irrigation of household plots depending on the different availability of precipitation have been determined. It has been established that in wet years (with precipitation of about 10%) the amount of water collected using drip irrigation will be sufficient for irrigation of 0.13 hectares, and in dry years (with 90% of precipitation) it will be possible to irrigate only 0.03 ha of the household plot. On the basis of the basin, the total area of irrigation in wet years can be 4497 ha, and in dry years only 1087 ha. Taking into account the forecasts of population growth by 2030 and an increase in the number of households, the total area of irrigation of farmlands in wet years may reach 5703 hectares,and in dry years – 1379 hectares. Growing crops on household plots under irrigation contributes to a significant increase in land productivity and increases the efficiency of water use of the Kyzylsu-yuzhnaya basin.
THE INFLUENCE OF AGRICULTURAL PRODUCTION ON POLLUTION OF WATER BODIES
Authors:   Timirâzevskaâ selʹskohozâjstvennaâ akademiâ, KIREYCHEVA L.V. , KIREYCHEVA L.V.
Published: January 2021

The purpose of the research is to identify and assess the most dangerous sources of chemical and biological pollution from the agricultural sector for natural water bodies.
NATURAL-AGRICULTURAL ZONING OF THE LAND FUND OF THE SANA BASIN AT THE MESO- AND MICROCLIMATIC LEVEL. NATURAL-AGRICULTURAL MOUNTAIN SUB-DISTRICTS AND PLOTS
Authors:   Timirâzevskaâ selʹskohozâjstvennaâ akademiâ, RISAEV А.S.
Published: January 2021

The aim of the research is to study meso- and microclimatic factors in the mountainous terrain which ensure a certain level of heat and humidity of mountainous landscapes forming a specific soil cover; development of soil and climatic justification of placement of agricultural crops and application of fertilizers; establishment of a general scheme of agro technical and water reclamation, planning and implementation of measures for the rational use and protection of land resources. As a result of the analysis and generalization of surveys and studies there were established the regularities of spatial distribution of climatic conditions depending on the absolute level of the earth surface and land relief, defined biological productivity of soil types and features of agricultural use of the land fund, established the main indicators as a basis for the scheme of natural-agricultural zoning of the Sana basin in the system of integrated territorial-production formations allocated on the mesomicroclimatic level, established the boundaries of natural and agricultural mountain areas, sub districts and plots within the borders of the Sana basin.
JUSTIFICATION FOR THE MOISTURE REGIME OF SOD-PODZOLIC SOIL WHEN GROWING PERENNIAL GRASSES ON IRRIGATED LANDS
Authors:   Timirâzevskaâ selʹskohozâjstvennaâ akademiâ, PCHELKIN V.V. , RNIKITINA M.A.
Published: January 2021

The purpose of the research is to establish the humidity regime of sod-podzolic soil when growing perennial grasses. Experiments were conducted at the experimental site in 2012-2014. When conducting scientific research on the water regime of sod-podzolic soils for irrigation of perennial grasses, the method developed at the department of land reclamation and recultivation of the Russian state agrarian University-Moscow state agricultural Academy named after C.A. Timiryazev was used. Studies were conducted on experimental plots and in lysimeters. Experimental data obtained on plots are presented. Based on the results of research, using the formula of V.V. Shabanov,a graph of the relationship between the relative yield (Yi /Ymax) of perennial grasses and the relative humidity of sod-podzolic soil (in a layer of 50 cm) during sprinkling was constructed. In the formula of V.V. Shabanov for the conditions under consideration, the value of the coefficient Yi was obtained equal to 4.263. It was found that the humidity of the sod-podzolic soil of watershed territories. must be maintained in the optimal range taking into account the requirements of plants during the entire vegetation period. The best range of humidity of sod-podzolic soil of watershed territories according to scientific research data is for perennial grasses (0.61-0.78) PV. The correlation coefficient of this relationship is 0.96 ± 0.089 which indicates a close relationship between the considered features. At optimal humidity of sod-podzolic soils (0.61-0.78) of PV and a groundwater depth of 1.60 m or deeper (the territory of watersheds) there is a leaching regime.
TECHNICAL REALIZATION OF THE PROJECT OF SEVERNAYA TIDAL POWER PLANT IN THE BARENTS SEA
Authors:   Timirâzevskaâ selʹskohozâjstvennaâ akademiâ, BAKSHTANIN A.M. , KRYLOV A.P. , MATVEEVA T.I. , BEGLYAROVA E.S.
Published: January 2021

The relevance of the development of tidal hydropower is extremely high. Tidal energy is the only guaranteed energy on our planet during the entire period of use since it is guaranteed by cosmic forces unchangeable in the foreseeable future. To optimize power generation, TPP turbines should be used in several modes, the choice of which depends on the power required at the moment, the needs and capabilities of other power producers. If TPPs and NPPs need oil, gas, coal, uranium; for hydroelectric power plants – river water (and now there is a shallow period); for wave, wind and solar power plants – sun and wind are needed (today they are available, tomorrow –no); then for a TPP in any range of the World Ocean, the generation of electricity depends only on the attraction of the Moon and the amount of energy received can be accurately determined for any period of time for the entire period of operation, therefore, the TPP can be controlled at a distance of hundreds of kilometers (example of TPP Rane) having only security at the station. The successful implementation of the Severnaya TPP project and its innovative components would be the last stage on the way to industrial development of tidal energy in Russia. The final criterion for the commercial success of a TPP is the cost per 1 kWh of electricity generated by it. Severnaya TPP is designed to supply electricity to remote areas and is therefore economically profitable.
ASSESSMENT OF THE DANGER OF FLOODING THE LOCALITIES BY THE RIVER TEREK ON THE TERRITORY OF THE KABARDINO-BALKAR REPUBLIC
Authors:   Timirâzevskaâ selʹskohozâjstvennaâ akademiâ, BATCHAEV I.I.
Published: January 2021

The aim of the work is research aimed at identifying dangerous sections of the river Terek on the territory of the Kabardino-Balkar Republic exposed to flooding of localities and their infrastructures. There were carried out full-scale route surveys to study the main parameters of the Terek riverbed. There were identified three dangerous sections of the Terek riverbed where erosion (wear) of an earth dam with a reinforced concrete lining is from 50 to 100%. Due to the erosion of the dam during the flood period by the river Terek water four settlements are flooded: town Terek, villages Planovskoye, Internatsionalnoye and Urozhaynoye. Field work data were used in calculations to determine the maximum water flow rate of 1% availability and the height of the water level in the riverbed Terek. Based on the results of the calculations, the boundaries of the flooding zones of the territories of settlements were determined. The areas of flooding by the Terek river water were calculated for all four settlements, as well as the total flooded area in the territory of the Kabardino-Balkar Republic.
The poetics of Mykola Chyrskyi’s feuilleton “Poděbrady cicerone”
Authors: Rusnak Iryna
Published: January 2021

The subject of the Study is the poetics of the feuilleton “Poděbrady cicerone” (1924) by Mykola Chyrskyi. The feuilleton “Poděbrady cicerone” was an effective response of the writer to the desire of the Ukrainian Academy of Economics (UAE) students to criticize his views on the ideas of women’s emancipation, as well as editors’ of student issues satirical attitude to the volume of prepared materials. The objective of the article is to study the achievements of M. Chyrskyi in the use of common techniques of artistic visuality creation in a message and the implementation of the ideological and thematic idea. The hermeneutic method of analysis of a journalistic text was used to achieve the objective. The results of the study clarify the features of the central image of Cicerone, the composition of the text and its subject matter. Cicerone is an experienced mediator between travelers and the phenomena of reality exposed in the feuilleton. The recipient looks at the memorable places of Poděbrady through the author’s eyes, his remarks become dominant in shaping the idea of the town, the UAE and the people who studied and lived there. The colorful details of student life, the activities of some parties, artistic, public organizations and associations were reproduced in the feuilleton in a humorous tone, including the women’s union, provocatively named the “Organizations of a problematic nature” in the feuilleton. The composition of the feuilleton was created with the help of assembly technology. The assembling elements emphasized the emotional, semantic, and associative connections between the individual characters and the episodes. The clash of incompatible episodes helped to create comic artistic effects, to reflect the dynamic situation of observing the life of the Ukrainian student community. In addition to the main topic, the feuilleton implicitly raised the issue of editing and reducing journalistic materials in student periodicals in exile. The feuilleton allowed the writer to involve readers in the discussion of important issues, which turned the works of this genre into an active factor of public life. The appearance of materials about women's emancipation in Ukrainian foreign periodicals and the participation of women in the multifaceted life of migrants verified the considerable attention to these issues in the Ukrainian emigrant environment. However, the feuilleton achievement of the writer is not limited to the works of the outlined subject. This promising layer of M. Chyrskyi journalistic heritage can reveal new features of the writer’s poetics in further research.
Mediatisation and Rallies during the 2019 Valencian Regional Election: Between ‘media logic’ and ‘political logic’
Authors: Peris Blanes Alvar , López García Guillermo , Cano Orón Lorena , Fenoll Vicente
Published: January 2021

This paper analyses how political rallies develop in an age of intense mediatisation in which politicians and media influence one another. In this connection, we look at the Regional Elections held in the Valencian Autonomous Community in April 2019. For the first time, these coincided with a General Election, so that even more was at stake than usual. We wanted to know how political rallies were designed and what impact they had on both social networks and on television. The data were obtained through a qualitative observational analysis of the key rallies of the main parties taking part in the elections (PP, PSOE, Compromís, Ciudadanos, Unidas Podemos, and Vox). We combined that approach with a quantitative methodology for content analysis of the various rally postings made by parties and their leaders on their official Facebook and Twitter accounts. We also studied À Punt’s TV coverage of the same rallies in its news. On the one hand, the results indicate that election rallies continue to be highly ritualised events. Political parties carefully plan their rallies, always mindful of how these will be reported in today’s highly fragmented media systems — especially in social networks. On the other hand, our study suggests that information on rallies is still tightly controlled by the parties — something that is commonplace in Spanish election campaigns.
The Cultural Dimension of Spanish Universities: The state of the issue
Authors: González Rueda Antonio Javier , Ariño Villarroya Antonio
Published: January 2021

The cultural dimension of Spanish universities has changed markedly, especially since the restoration of democracy in Spain in the late 1970s. This study reflects on the terminology and the historical evolution of Spanish universities, comparing their development within a broader world context. It also analyses the present state of affairs through two complementary pieces of field work. The paper concludes by examining the issues and hurdles that until recently were the third dimension of university life after teaching and research.
The Weakness of Populism in Spain
Authors: Barrio Astrid
Published: January 2021

This paper analyses why Populism has failed to take root in Spain despite a ‘soil’ that has favoured its seeding and growth elsewhere. At first sight, Spain seems to provide the conditions in which Populism can thrive: a deep economic crisis (which began with the financial meltdown in 2008) and a succession of corruption scandals affecting all the main political parties. Even so, Populism has failed to gain a hold in Spain. The traditional Far Right is very weak, and new parties such as Podemos and Ciudadanos cannot be considered Populist. While Vox displays all the features of a radical right-wing party, it is one from which Populism is absent. We argue that the lack of Populism in Spain can mainly be explained by the highly fractured nature of the country’s politics, with left-right and national fault lines shaping how political competition plays out in the nation.
What is There in a ‘Like’? Political Content in Facebook and Instagram in The 2019 Valencian Regional Election
Authors: Marcos García Silvia , Viounnikoff-Benet Nadia , Casero Ripollés Andreu
Published: January 2021

Over the last few years, social networks such as Facebook and Instagram have become the preferred places for political communication. On the one hand, politicians have incorporated them into their strategy as a channel through which they can share their messages. On the otherhand, users have a space where they can take part and show their interest in political issues. This paper examines posts on Facebook and Instagram by the main Valencian political parties and their respective leaders in the election campaign. We analysed the nature of the content and users’ ‘likes’ to reveal the functions and themes of the most popular posts and the use made of visual resources and interaction tools. The results show that the positioning taken by politicians influences the content getting the most ‘likes’. While supporters of opposition parties are most pleased by critical messages, followers of pro-government parties prefer messages that focus on management success. At the same time, items focusing on social policies and election campaign issues are those that generate the most ‘likes’ among the public. Visual aids (such as photographs and videos) and hash tags and links help boost users’ approval.
YOZGAT’TA FAALİYET GÖSTEREN MUHASEBE MESLEK MENSUPLARININ E-FATURA VE E-DEFTER UYGULAMALARINA KARŞI TUTUMLARI
Authors: ULUSAN Hikmet , BOZKURT Ebru
Published: January 2021

Bu çalışmada, Yozgat’ta faaliyet gösteren muhasebe meslek mensuplarının e-fatura ve e-defter uygulamalarına karşı tutumları ve bu tutumlarının mesleki unvan ve mesleki deneyimleri açısından farklılık gösterip göstermediğinin tespit edilmesi amaçlanmıştır. Bu amaçla, 54 muhasebe meslek mensubuna anket uygulanmıştır. Veriler aritmetik ortalama, frekans analizi, tek yönlü ANOVA ve tek yönlü MANOVA analizleri kullanılarak analiz edilmiştir. Ayrıca, anlamlı farklılık bulunan hipotezde farkın kaynağını tespit etmek amacıyla Tukey testi kullanılmıştır. Bu çalışmada şu sonuçlara ulaşılmıştır. Katılımcıların e-uygulamaların faydalı olduğunu düşündükleri durumlar olduğu gibi kararsız kaldıkları durumlar da bulunmaktadır. Katılımcılar, Hazine ve Maliye Bakanlığı e-uygulamalarının başarılı bir şekilde uygulandığına dair net bir tavır ortaya koyamamaktadırlar. Katılımcılar, e-uygulamalarla ilgili gelişmeleri yakından takip etmekte ve katılımcıların e-uygulamalara ilişkin önerileri bulunmaktadır. Katılımcıların e-uygulamalara karşı tutumları, Hazine ve Maliye Bakanlığı e-uygulamalarının değerlendirilmesi konusundaki görüşleri hariç mesleki unvan ve mesleki deneyim değişkenleri açısından farklılık göstermemektedir.
LİSANS DÜZEYİNDE MUHASEBE EĞİTİMİ ALAN ÖĞRENCİLERİN MESLEKİ TUTUMLARININ BELİRLENMESİ
Authors: BÜYÜKARIKAN Ulukan , ERYILMAZ Cengiz
Published: January 2021

İnsan ilişkilerinin evrensel bir anayasası olan etik; evrensel ahlaki değerleri, doğru-yanlış ya da iyi-kötü olarak sınıflandırılmasını hedefleyen ve insan davranışlarını bu çerçevede değerlendiren felsefi bir kavramı ifade etmektedir. Bu yönüyle etik; tüm evrende genel geçer bir yasa ortaya koymak adına, ütopik bir yargı modeli oluşturmayı amaçlamış ve bu model muhasebe mesleğinde de kendine yer edinmiştir. Çalışmada gelecekte muhasebe mesleğini yapacak öğrencilerin muhasebe meslek etik değerlerini belirlemek için 86 öğrenciye anket uygulaması yapılmıştır. İki bölümden oluşan anketin demografik özellikleri için tanımlayıcı istatistiki analiz yapılmıştır. Diğer bölüme ise faktör analizi ile öğrencilerin etik farkındalıklarının alt faktörleri belirlenmiştir. Ayrıca alt faktörler ile demografik özellikler arasındaki anlamlı farklılıklar belirlenmiştir. Çalışmadan elde edilen sonuçlara göre ölçek yüksek derecede güvenilirdir. Mükelleflerin çıkarları ve mesleki çıkarlar olmak üzere iki alt faktör elde edilmiştir. Bu faktörler toplam varyansın yaklaşık %63’ünü açıklamaktadır. Alt faktörler ile cinsiyet, öğretim türü, burs alma durumu ve lise türü arasında p
A new applied protocol concerning COVID-19`s pandemic control: “Outdoor Access Approach” remodel of living for ensuring better ventilation
Authors: Nasser Alidadi
Published: January 2021

COVID-19 is a mucoso-respiratory highly contagious disease that has leaded to a tremendous global pandemic wide spreading throughout nations of all continents with successive waves of high morbidities and mortalities. However, several independent vaccine production projects are working ahead for combatting the pandemic, but it is obvious they cannot create a sufficient umbrella that could protect billions of humans in a short term. Indeed, the current approved protocols including frequent cleaning of hands, social distancing and covering face mask are disappointing for their claimed capabilities to efficiently control of the pandemic. As they failed to highlight the critical determining role of air refreshing into indoors that 90 percent of infected people at least involved in enclosed spaces. Instead, Outdoor Access Approach (OAA) can be promising according veterinary medical successful experiences in control of air-borne contagious diseases as control of highly pathogenic avian influenza to become a global pandemic (One Health integration). Along with the above-mentioned protocols. Adaptation of all aspects of ordinary life activities in human societies to guarantee an efficient fresh air flow into enclosed spaces and prevention of the most dangerous air stagnation in them is the core stone of the OAA. This article discusses practical suggestions to attain such situation which can provide a kind of symbiosis with COVID-19` infection major threatening.
Post-extrasystolic potentiation differentiates “true” from “pseudo” Low-flow, Low-gradient aortic stenosis
Authors: Marc Vanderheyden , Sofie Verstreken , Marc Goethals
Published: January 2021

Post-extrasystolic potentiation (PESP) is a marker of contractile reserve and refers to the augmentation of left ventricular contractility due to preload recruitment and rise in intracellular calcium following a premature beat. In this case report we show that PESP might be a safe and helpful aid to evaluate low flow, low gradient aortic stenosis and contractile reserve in the cathlab, thereby reducing the potential risk of complications associated with intravenous dobutamine evaluation and reducing unnecessary testing.
New Distribution Record of Aedes albopictus in Quintana Roo, Mexico, and its Importance to Public Health
Authors: Chan-Chable Rahuel J. , Balam-Poot Edgardo , Vázquez-Marroquín Rafael , MartÍnez-Arce Arely , Mis-Avila Pedro C. , Hernández-Triana Luis M.
Published: January 2021

Aedes albopictus is an important vector of several arboviruses that affect human health worldwide; thus, knowledge of its distribution is a key factor for the implementation of disease control strategies. In Mexico, Ae. albopictus was recorded for the first time in 1988 in Tamaulipas State (northeast), but currently it has been recorded in 14 of the 32 states in the country. In 2012, it was recorded for the first time in a single locality in Quintana Roo (Cancún). In this study, we provide new distribution information for Ae. albopictus in the center and south of Quintana Roo State and comment on its medical importance.
Further Evidence that Development and Buffer Zones Do Little To Reduce Mosquito Nuisance from Neighboring Habitat
Authors: Johnson Brian J. , Manby Russell , Devine Gregor J.
Published: January 2021

Little is known regarding the comparative source–sink relationships between primary mosquito breeding sites (source) and neighboring (sink) environments in heterogeneous landscapes. An exploration of those relationships may provide unique insights into the utility of open-space buffer zone mitigation strategies currently being considered by urban planners to reduce contact between mosquitoes and humans. We investigated the source–sink relationships between a highly productive mosquito habitat and adjacent residential (developed) and rural (undeveloped) coastal environments. Our results suggest that source–sink relationships are unaffected by environment. This conclusion is supported by the high level of synchronicity in daily saltmarsh mosquito abundance observed among all surveyed environments (β = 0.67–0.79, P < 0.001). This synchronicity occurred despite the uniqueness of each surveyed environment and the considerable distances of open water and land (2.2–2.6 km) between them. Trap catches, which we interpret as expected mosquito biting nuisance, were high in both residential and rural coastal landscapes (309.4 ± 52.84 and 405.3 ± 62.41 mosquitoes/day, respectively). These observations suggest that existing and planned open-space buffer zones will do little to reduce the biting burden caused by highly vagile saltmarsh mosquitoes. This strengthens the need for empirically informed planning guidelines that alert urban planners to the real risks of human residential encroachment on land that is close to highly vagile mosquito habitat.
Ovicidal and Latent Effects of Pulicaria jaubertii (Asteraceae) Leaf Extracts on Aedes aegypti
Authors: Shehata Ahmed Z. , El-Sheikh Tarek M. , Shaapan Raafat M. , Abdel-Shafy Sobhy , Alanazi Abdullah D.
Published: January 2021

The control of Aedes aegypti with synthetic pesticides may result in adverse effects on wildlife and the environment. Bioactive plant extracts have been proposed as one of the alternatives to chemical pesticides used against mosquitoes. Here, we report on the ovicidal and latent effects of ethanolic, petroleum ether, and chloroform leaf extracts of Pulicaria jaubertii at 25 to 150 ppm each against the life stages of laboratory stain of Ae. aegypti. At 150 ppm, the ethanolic leaf extract resulted in 100% ovicidal activity, followed by petroleum ether extract (74%), and chloroform extract about 7% mortality. The ethanolic extract produced 100% larval and pupal mortality at both 75 and 50 ppm, while the petroleum ether extract produced 76.5 and 58.3%, respectively. The ethanolic extract recorded the highest percentage of adult mortality (72.7%) at the lowest concentration (25 ppm). At 25 and 50 ppm, the ethanolic extract resulted in 62.2 and 85.2% sterility index of Ae. aegypti females, respectively, as compared with the 0.1 and 3.5% sterility index caused by the chloroform extract at the same concentrations. In conclusion, P. jaubertii appears to have potential to be further evaluated as a mosquito control agent. Additional studies are needed on its mode of action, synergism with other products, and efficacy under actual field conditions.
Gamma-Irradiation Reduces Survivorship, Feeding Behavior, and Oviposition of Female Aedes aegypti
Authors: Aldridge Robert L. , Kline Jedidiah , Coburn Jordan M. , Britch Seth C. , Boardman Leigh , Hahn Daniel A. , Chen Chao , Linthicum Kenneth J.
Published: January 2021

Aedes aegypti is a prominent disease vector that is difficult to control through traditional integrated vector management due to its cryptic peridomestic immature-stage habitat and adult resting behavior, increasing resistance to pesticide formulations approved by the US Environmental Protection Agency, escalating deregistration of approved pesticides, and slow development of new effective chemical control measures. One novel method to control Ae. aegypti is the sterile insect technique (SIT) that leverages the mass release of irradiated (sterilized) males to overwhelm mate choice of natural populations of females. However, one potential liability of SIT is sex sorting errors prior to irradiation, resulting in accidental release of females. Our goal in this study was to test the extent to which irradiation affects female life-history parameters to assess the potential impacts of releasing irradiated females accidentally sorted with males. In this study, we determined that a radiation dose ≥30 Gy—a dose sufficient to sterilize males while preserving their mating competitiveness—may substantially impact longevity, bloodfeeding, oviposition, and egg hatch rate of female Ae. aegypti after being irradiated as pupae. These findings could reduce public concern for accidental release of females alongside irradiated males in an operational Ae. aegypti SIT control program.
Carbopol 71G-NF polymer –The next pillar of oral solid dosage form
Authors: R. Priyanka  , R. Senthil Prabhu
Published: January 2021

For pharmaceutical Oral Solid Dosage Form (OSDF) there are lots of excipients used and these excipients influence the drug release. In the recent decades there has been considerable interest in using carbopol polymers as excipients in a distinctive range of pharmaceutical application. Carbopol polymers are high molecular weight, cross linked, acrylic, acid-based polymers. Carbopol homopolymers are polymers of acrylic acid cross linked with ally sucrose or allylPentaerythritol. These polymers are offered as fluffy, white, dry powders. The carboxyl groups provided by the acrylic acid backbone of the polymer are responsible for many of the product benefits. This review work aims at guesstimate the characteristic of Carbopol 71G-NF polymer to be used as excipients in oral solid dosage form (OSDF).
Penerapan Internet of Things (IoT) pada Sistem Pengendali dan Pengaman Pintu Berbasis Android
Authors: Hardani Dian Nova Kusuma , Hayat Latiful
Published: January 2021

Seiring perkembangan teknologi, smartphone menjadi salah satu platform yang digunakan orang tidak hanya untuk terhubung dengan orang lain, juga untuk memantau segala sesuatu di sekitarnya dalam segala aspek melalui koneksi internet. Teknologi IoT juga dapat diterapkan dalam membuat konsep baru dan ruang pengembangan yang luas yang diimplementasikan pada rumah pintar untuk menyediakan, kenyamanan, keamanan dan meningkatkan kualitas hidup. Pada penelitian ini, smartphone dapat digunakan untuk memantau dan mengontrol aksesibilitas pintu dari mana saja melalui koneksi internet. Prototipe yang terhubung ke platform IoT memungkinkan pengguna dapat mengunci dan membuka kunci pintu dari jarak jauh. Sistem akan bekerja jika mikrokontroler ESP8266 telah mendapatkan supply tegangan dan arus sebesar 5 volt. Metode yang digunakan pada penelitian ini yaitu memanfaatkan wifi untuk inisialisasi fingerprint sensor dan solenoid, mengakses system, membaca permintaan dan melanjutkan perintah membuka pintu. Hasil menunjukkan bahwa Electronic Door Lock mulai mampu mengunci pintu pada tegangan 9 Volt dengan arus 258 mA. Walaupun indikator EDL mulai menyala pada tegangan 2,3 Volt, namun megnetisasi masih lemah sehingga selenoid tidak mampu menarik besi yang dipasang pada pintu. Sistem pengendali dan pengaman pintu dapat dimonitor melalui smartphone atau website jika proses enrollment berhasil. Sistem ini dapat mengintegrasikan sirkuit low power yang dibangun dengan perangkat akses pintu dan platform IoT.
Authors: Dirgantara Ahmad Rimba , Febriana Febriana
Published: January 2021

Ekonomi Indonesia yang mengalami pertumbuhan positif dalam beberapatahun terakhir telah memberikan dampak positif terhadap perkembangan berbagaisektor industry lainnya. Salah satu yang mengalami perkembangan signifikan adalah industriMICE (meeting, incentive, conference dan exhibition). Industri MICE memberikandampak dalam ekonomi dalam bentuk peningkatan pendapatan, memperluas lapangan dan kesempatankerja, serta mendorong masuknya investasi. Kota Cirebon sebagai bagian dari Provinsi Jawa Barat memiliki potensi menjadi salah satu tempat penyelenggaraan MICE berskala nasional maupun internasional. Namun, kendala-kendala pengembangan seperti infrastruktur, kesiapan tenaga kerja, dan faktor-faktor pendorong lainnya masih harus dibenahi agar pengembangan destinasi MICE dapat berkembang secara berkelanjutan. Tujuan dari riset ini adalah untuk memberikan gambaran contoh pariwisata berkelanjutan melalui konsep wisata MICE. Metodologi dalam studi ini menggunakan analisis deskriptif dengan menganalisis dokumen terkait pengembangan MICE Kota Cirebon melalui sudut pandang pariwisata berkelanjutan. Hasil dari studi ini menunjukkan bahwa pengembangan destinasi MICE Kota Cirebon sejalan dengan perspektif pariwisata berkelanjutan dengan rekomendasi sebagai berikut; meninjau kelayakan fisik lingkungan, kelayakan ekonomi, dan kelayakan sosial budaya.