bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence of Consumer Behavior on Brand Success: A Case Study of Panasonic Corporation
Authors: Singh Padmalini , Rao K.S. Srinivasa , Chong Angela Yi Wen , Kee Daisy Mui Hung , Jimmy Adrianie Jinietia , Hong Aileen Chun Yueng , Verma Ashutosh , Pandey Rudresh , Lim Jia Yee , Khushboo Kumari , PV Ranjith
Published: July 2021

The objective of this study is to investigate the influence of consumer behavior on brand success. Consumer behavior is a study of consumers and their methods to choose, consume, and dispose of products and services, including their social, cognitive, and developmental progress. Panasonic Corporation may face the issues of consumer behavior which affects customer satisfaction and loyalty affecting the company’s development. This paper presents the factors of consumer behavior that may bring Panasonic to its success. The findings provide particular qualities to enhance the opportunity of increasing its customer satisfaction and guidance for potential development.
Character Education Management in SMA Kakaskasen Seminary Catholic and SMA Lokon St. Nikolaus Tomohon
Authors: Lintong Marthinus M. , Rawis Joulanda AM , Senduk Johanis F. , Lengkong Jeffry SJ
Published: July 2021

Character education in Indonesia has been a crucial issue for more than two last decades. It has become the state priority in the national education policy for its character education reinforcement programs. This study aims to investigate the character education management in SMA Catholic Seminary Kakaskasen and SMA Lokon St. Nikolaus Tomohon. This is a multi-site study to examine and describe the planning (designing), actualization (implementation), and evaluating and monitoring procedures of their character education model. This study applied a descriptive qualitative approach. The findings indicate effective measures to manage their character education programs.
Alfabetización audiovisual y la pedagogía a través de las pantallas
Authors: Torres-Ravello Carlos
Published: July 2021

ebido a la pandemia de COVID-19, en las instituciones educativas se implementaron propuestas de educación a distancia con soporte audiovisual. En este contexto, muchos educadores y estudiantes afrontaron experiencias frente a las pantallas sin el conocimiento de los códigos audiovisuales idóneos. Este inconveniente generó diversos ruidos en el propósito de la comunicación educativa, considerando que, a través de las imágenes, no solo se transmite información, sino que, además, se generan diversos significados. En tal sentido, la presente propuesta desarrolla la funcionalidad y sostenibilidad audiovisual que define el éxito del mensaje emitido en los canales de comunicación utilizados en la actualidad en los entornos educativos (Zoom, Meet, Streamyard, entre otros). Asimismo, se plantean esquemas que presentan los códigos audiovisuales correctos, las estrategias de yuxtaposición de estos y su vínculo con los estilos comunicativos de la comunicación no verbal para planificar de manera idónea la narrativa educativa audiovisual.
Policy Forum: Tax, Social Security, and Employment Status—Removing the Distortions in the United Kingdom
Authors: Freedman Judith
Published: July 2021

The COVID-19 pandemic has strained tax and social security systems. Cracks that have existed for some time have been opened up further and are unlikely to close without structural repair. New insights into the shifting nature of work, combined with the development of technologies that can provide modern, practical solutions to old problems, offer the opportunity to rethink the way we tax gig workers and other non-standard providers of labour. This article argues that we need to free ourselves from the employment status classifications developed in other areas of law, for other purposes, when we consider the design of tax and social security provisions. We should aim to harmonize the tax and social security treatment of all those who provide labour as far as is practically possible in order to increase equity and remove distortions. Where that cannot be achieved, despite the benefits of new technologies, dividing lines should be dictated by tax and benefits policy objectives rather than linkages to case law that has evolved in other areas.
Selected US Tax Developments: Adams Challenge (UK) Limited: When Does a Treaty Provision Conflict with the Code?
Authors: Miller Michael J.
Published: July 2021

In the United States, statutes and treaties are on an equal footing. Thus, in the event of a conflict between a statute and a treaty, the treaty does not automatically take precedence over the statute. Moreover, the US courts go to great lengths to avoid finding the existence of any conflict. This article discusses a recent case in which the Tax Court held, among other things, that a punitive deduction-disallowance rule applicable solely to non-US persons did not conflict with the non-discrimination article of the income tax treaty in effect between the United States and Canada.
Development of Methodics for Calculation of Share of Destroyed Hydrocarbons upon Flaring of Associated Gas at Sea Platforms
Authors:   National Aerospace Agency, Azerbaijan Republic, Asadov I. H.
Published: July 2021

In the article the possibility to develop the new methodic for calculation of share of destroyed hydrocarbons upon flaring of associated gas is considered. It is shown that problem of flaring of associated hydrocarbon gas is that non-complete firing causing emission to atmosphere such products as СО2, aerosol (black carbon] and also CH4. Uncertainty in estimate of carbon fraction in total mass and also of ratio of concentrations of CH4 and СО2 over different oil producing sea platforms make it possible to form variation optimization task solution of which allows to evaluate the minimum guaranteed share of destroyed hydrocarbon gas upon its flaring.
Computational Fluid Dynamics-Based Efficiency Evaluation of Ammonia Containing Gas Combustion in the Claus Reaction Furnaces
Authors:   Kazan National Research Technological University, Karimov I. R. , Klinov А. V. ,   Kazan National Research Technological University, Minibaeva L. R. ,   Kazan National Research Technological University
Published: July 2021

Based on the computational fluid dynamics method using ANSYS Fluent software, we carried out a simulation of acid gases combustion process in the Claus furnaces with further combustion of ammonia containing gas originated from sour water stripper. The sulphur recovery unit of the heavy residue conversion complex owned by TAIF-NK was considered as a research subject. As per the results of CFD-simulation, the optional scenarios were defined for utilization of ammonia containing acid gases in the sulphur recovery unit by adjustment of gas composition, thermodynamic conditions, as well as by controlling the flow pattern in the Furnace. The data obtained agree quite well with the actual performance parameters of the existing unit and the findings in the public domain.
Data Processing Method of Well Testing
Authors:   Oil and Gas Research Institute RAS, Svalov A. M.
Published: July 2021

Horner’s traditional method of processing well test data can be improved by a special transformation of the pressure curves, which reduces the time the converted curves reach the asymptotic regimes necessary for processing these data. In this case, to take into account the action of the «skin factor» and the effect of the wellbore, it is necessary to use a more complete asymptotic expansion of the exact solution of the conductivity equation at large values of time. At the same time, this method does not allow to completely eliminate the influence of the wellbore, since the used asymptotic expansion of the solution for small values of time is limited by the existence of a singular point, in the vicinity of which the asymptotic expansion ceases to be valid. To solve this problem, a new method of processing well test data is proposed, which allows completely eliminating the influence of the wellbore. The method is based on the introduction of a modified inflow function to the well, which includes a component of the boundary condition corresponding to the influence of the wellbore.
Choosing the optimal operating mode of a gas condensate well taking into account the relaxation deformation of rocks
Authors:   Azerbaijan State Oil and Industry University, Samadov Т. А. , Кazymov B. Z. , ,   Institute of Oil and Gas of the Azerbaijan National Academy of Sciences, Novruzova S. H. ,   Azerbaijan State Oil and Industry University
Published: July 2021

The article proposes a method for selecting the optimal operation mode of a gas condensate well without sand accumulation in the bottom, taking into account the relaxation deformation of reservoir rocks during the development of a gas condensate deposit in the depletion mode. This method simultaneously allows you to determine the required current operating volume of produced condensate (as well as gas), as well as bottom-hole and contour values of reservoir pressure, condensate saturation and porosity of the reservoir, corresponding to the selected optimal operation mode of the well.
Influence of Residual Fuel Sediment on Stress-Strain State of a Vertical Steel Tank
Authors:   Saint Petersburg Mining University, Sultanbekov R. R. , Schipachev A. M. ,   Saint Petersburg Mining University, Leonov I. S. ,   Saint Petersburg Mining University
Published: July 2021

The article studies the formation of the total sediment by the incompatibility of residual fuels and oil products, analyzes and calculates the stress-strain state of the tank taking into account oil products and sediment. The studies examined the influence of temperature fields on the sedimentation of a mixture of residual fuels caused by the incompatibility of these components. Temperatures of a stored product, namely residual fuel RMK-700, and ambient temperatures are taken into account when modelling in ANSYS product. Effects that oil product has separately and oil product with bottom sediments have on a stress-stain state are compared. Laboratory tests were performed to accurately measure density depending on various temperatures. By means of finite element method a stress-stain state of a vertical steel tank RVS-20000 is examined, the calculations showed that the maximum stresses are located in zones of the weld seam and in the places of installation of the receiving-distributing branch pipe and manhole. In these areas bottom sediment and temperature difference influence the stress-stain state greatly, with the stresses becoming even higher as the wall gets thinner.
L2 Learners’ Selection of Formality in Japanese Verbs: Linguistic and Non- Linguistic Factors
Authors: Saito Arifumi
Published: July 2021

This study explores how Japanese as a Foreign Language (JFL) learners express their own cultures and identities as well as their L1 aspects in L2 Japanese in terms of politeness. Many scholars claim that language reflects the speaker’s culture and identity, so it could be natural for JFL learners to express their cultures and identities in Japanese. Based on the idea, how JFL learners’ non-linguistic as well as linguistic aspects are reflected in their use of Japanese verb forms in terms of formality was examined through an activity called ‘Translation-based Communicative Activity’ in a university-level Japanese class. In the activity, the learners selected verb forms at different levels of politeness according to different social contexts. The participants were 12 international students from 8 different countries studying in Japan. As a result, American, German, and French students tend to show their L1 context (both linguistic and cultural aspects) in expressing politeness in L2. On the other hand, half of the Asian students (Chinese, Taiwanese, Vietnamese, and Mongolian) selected the verb forms in the way of the Japanese rather than their own ways. In this paper, we discuss what makes the difference in the students’ selections of the verb forms in each context among different subjects.
Politeness in Social Justice Texts of the New Testament and Nahjul- Balagh
Authors: Al-Ameedi Riyadh Tariq Kadhim , Abd Safa Naji
Published: July 2021

God sends prophets and messengers to make justice prevail on the planet and threaten oppressors who take people’s rights away to humiliate them. Divine books given to prophets and messengers show how a just society can be built where people save their dignity and live a secured life. This study deal with politeness as a pragmatic strategy in such texts. The present study is going to analyze 16 texts in two religious resources. The theme of these texts deals with social justice in the New Testament and Nahjul-Balagha.  The adopted model is that of Leech’s (1983) politeness. It aims to find out the politeness maxims in the New Testament and Nahjul-Balagha of social justice texts. The study aims to reveal the similarities and differences in their implying politeness maxims.
The Metamorphosis of the Tragic Hero - The Greek Classical and Post-Classical Renaissance in Contention
Authors: Adade-Yeboah Asuamah , Owusu Edward , Rockson Kweku
Published: July 2021

Just as tragic heroes and heroines have been identified with different eras and cultures, the classical ideal of the classical and post-classical Renaissance will be incomplete if the concept of tragedy is not focalized. This paper, therefore, looks at how both periods delineated their tragic heroes, based on their actions portrayed in the plots of their plays. The paper, using textual analysis, provides extracts from William Shakespeare's King Lear, as the main text to present King Lear as the post-classical tragic hero. This is juxtaposed with extracts from Sophocles’ King Oedipus, as the main text, and Euripides’ Iphigenia in Tauris, as a hero supporting text to present Oedipus as the classical hero. Whereas textual analysis shows that the delineation of the tragic hero lies in the source of the tragic situation – the concept of hamartia of the classical period, the post-classical Renaissance period portrays the tragic hero on the basis of the weakness of character.
On Omission in C-E Translation: From the Principle of Condensation
Authors: Li Miao
Published: July 2021

With the implementation of China’s “going-out” cultural strategy, the English translation of Chinese voice and relevant methods have attracted increasing attention. The omission is one of the common techniques of C-E translation, which is applied to achieve the conciseness and fluency of the translation. However, omission leads to different understandings and practices in C-E translation. To explore whether omission refers to the deletion of both forms of the original text and its meaning, this paper carries out a study based on the principle of condensation in C-E translation brought forward by Wang Jianguo. Through the case analysis of omission, this paper finds that in some cases, the meaning of the original text is thought to be deleted in the translation, the content is actually condensed and thus implied in the translation. And by analyzing cases from the perspective of the principle of condensation in C-E translation, this paper elaborates on the discrepancy of the consciousness of boundary between English and Chinese, which also serve as the foundation of the principle of condensation. Therefore, compared with omission, the principle of condensation possesses specific methods that can be applied on different levels of word, sentence, and text, and thus can guide the C-E translation practice more sufficiently. Moreover, through the exploratory study of the differences between English and Chinese, this principle of condensation can help C-E translation be well-received by target readers.
Review of Training Research Consultants: A Guide for Academic Libraries
Authors: McMillan Lauren
Published: July 2021

Review of Torreano, J., & O’Kelly, M. (Eds.) (2020). Training research consultants: A guide for academic libraries. Chicago: Association of College and Research Libraries.
Review of The Library Outreach Cookbook
Authors: Kalim Geraldine
Published: July 2021

Review of Sittler, R.L. & Rogerson, T.J. (Eds.) (2020). The library outreach cookbook. Chicago: Association of College and Research Libraries. 217 pp.
SWOT ANALYSIS OF THE IMPLEMENTATION OF DIGITAL TECHNOLOGIES TO ENSURE OCCUPATIONAL SAFETY
Authors: Krainiuk O. , Buts Yu. , Barbachyn V.
Published: July 2021

The business community and governments around the world are aware of the need to accelerate the process of digitalization and digital transformation of the economy in order to achieve a competitive position in the digital space of the new world economy, including in the field of occupational safety management (SWOP). The mechanism of digitalization in OSH remains insufficiently studied, which necessitates the development of tools for its implementation, evaluation and management.
The benefits of digitalization for industrial safety are incredibly high: it is easier to manage resources, and quick access to more information about the use of personal protective equipment, training, medical examination, etc., the formation of digital culture.
The purpose of this research was to consider the prospects and problems of implementation of information technology in the field of occupational safety, identify features of industrial enterprise management in the context of digitalization. To achieve this goal, the method of SWOT-analysis was used.
The study revealed some problems in the implementation of digitalization in the management system of labor protection. The spread of digital technologies in all sectors of the economy and vital spheres of society actualizes the study of the degree of readiness for change, which involves monitoring the state of occupational safety. Transformations in the labor market and ensuring the safety of the production process are associated with job losses, the emergence of new professions and changes in the competencies of employees. Digitalization is aimed at the introduction of adaptive practices of professional development, the development of motivation in the implementation of all instructions on occupational safety.
ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Andirfa Mulia , Eka Chyntia  , Iva Septarina  , Maryana
Published: July 2021

This study aims to analyze the effect of ROE, CAR, NPL, BOPO, and DER simultaneously on stock returns in  commercial banks listed on the Indonesia Stock Exchange. The data used in this study are secondary data in the form of financial reports at PT. Bank Rakyat Indonesi Tbk, PT. Bank Negara Indonesia Tbk, PT. Bank Mandiri Tbk, PT. Bank Central Asia Tbk, and PT. Bank Mega Tbk. from 2014-2019. The data analysis method used is panel data regression analysis, namely the Fixed Effect Model (FEM). The results showed that: ROE theoretically and statistically affect stock returns in commercial banks listed on the Indonesia Stock Exchange. CAR is theoretically and statistically insignificant to stock returns in Commercial Banks listed on the Indonesia Stock Exchange. BOPO has a theoretical effect but does not have a statistical and significant effect on stock returns in  commercial banks listed on the Indonesia Stock Exchange. NPL and DER have no effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER simultaneously have a positive effect on stock returns in) Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER have the ability to explain their effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange of 44.09%. The remaining 55.01% is influenced by other variables outside this research model.
Ryzyko polityczne w zarządzaniu długiem lokalnym w Polsce
Authors: Budzeń Daniel
Published: July 2021

W artykule przedstawiono zagadnienia związane z występowaniem ryzyka politycznego w samorządzie lokalnym w Polsce. Podjęto próbę zidentyfikowania możliwości wystąpienia politycznego cyklu budżetowego w jednostkach samorządu terytorialnego. Na podstawie danych ze sprawozdań budżetowych została przeprowadzona analiza empiryczna finansów samorządowych z uwzględnieniem poziomu zadłużenia, wydatków majątkowych, a także wyniku budżetu. Prezentowane rezultaty badań obejmują wszystkie kategorie jednostek samorządu terytorialnego, tj. gminy, miasta na prawach powiatu, powiaty i województwa. Analiza obejmuje lata 2003-2019. Szczególne zainteresowanie wzbudziły lata wyborcze i okresy przedwyborcze. Część empiryczną poprzedza przegląd literatury zarówno w zakresie cyklu wyborczego, jak i ryzyka w zarządzaniu długiem lokalnym. Przyjęta struktura artykułu umożliwia uzyskanie odpowiedzi na pytanie: Czy ryzyko polityczne występuje w badanych podmiotach?
Wpływ orzeczeń sądów administracyjnych na ochronę ładu przestrzennego w lokalnym planowaniu przestrzennym
Authors: Nowak Maciej J.
Published: July 2021

Celem artykułu jest określenie wpływu wywieranego przez orzecznictwo sądów administracyjnych na praktykę planistyczną w zakresie ochrony ładu przestrzennego. Zweryfikowano ten wpływ z perspektywy dwóch kluczowych stosowanych w praktyce (przez sądy, organy jednostek samorządu terytorialnego, uczestników gry o przestrzeń) systemów informacji prawnej: LEX i Legalis. To właśnie tezy orzecznicze zawarte w wymienionych systemach stanowią podstawę dla wyrażanych w kolejnych sprawach ocen oraz formułowania argumentów. Wybrano dwa kluczowe z perspektywy ochrony ładu przestrzennego i zakresu prawa własności w systemie gospodarki przestrzennej przepisy: art. 2 pkt 1 oraz art. 6. Wyniki wskazują, że w badanych systemach dominują orzeczenia ze wskazanej perspektywy neutralne. Niemniej bardzo silna jest reprezentacja orzeczeń umożliwiających poszerzanie możliwości zabudowy. Kluczowa wydaje się w tym kontekście reprezentacja orzeczeń w sposób bardziej precyzyjny definiujących ład przestrzenny, jak również wprost wskazujących nadrzędność ładu przestrzennego nad prawem własności. Pomimo braku klarownych podstaw prawnych sądy administracyjne powinny właśnie na ten kierunek zwrócić szczególną uwagę.
Media społecznościowe jako narzędzie aktywizacji osób starszych w okresie pandemii COVID-19. Analiza funkcjonowania na Facebooku organizacji wybranych z czterech polskich miast
Authors: Nadobnik Halina
Published: July 2021

Obostrzenia związane z pandemią COVID-19 ograniczyły funkcjonowanie całego społeczeństwa. Dla organizacji zajmujących się aktywizacją społeczną, np. osób starszych, oznaczało to wstrzymanie dotychczasowych działań. Czy możliwe było zatem dalsze aktywizowanie osób starszych? Celem badania jest zidentyfikowanie sposobów, w jaki wybrane organizacje w Polsce próbowały poradzić sobie z tą sytuacją za pośrednictwem swoich stron na portalu społecznościowym Facebook. Analizie poddano posty pochodzące z 20 kont prowadzonych przez organizacje zajmujące się aktywizacją społeczną osób starszych na terenie czterech miast wojewódzkich. W wyniku analizy tematycznej zebranych postów możliwe było określenie spectrum, w jakim funkcjonowały badane strony, tj. od kreatora rzeczywistości, dostarczającego najświeższych informacji do zażyłego znajomego, który troszczy się, pomaga, a nawet rozmawia ze swoimi odbiorcami. Z tym łączyła się również forma prowadzonej na stronach aktywizacji. Badania ujawniły różny stopień partycypacyjności działań prowadzonych przez organizacje, a przedstawione wnioski stanowią wkład w badania nad mediami społecznościowymi w polityce publicznej oraz aktywizacją osób starszych.
Driving Engagement on Instagram: A Comparative Analysis of Amazon Prime and Disney+
Authors: Rahman Kazi Turin
Published: July 2021

Purpose- This paper dives into the engagement patterns exhibited on Instagram by two streaming heavyweights; Amazon Prime and Disney+. With ever-growing popularity among the younger generation, Instagram is vital for driving engagement in the social media ecosystem. Hence, it is crucial to understand what content posted by streaming services fosters engagement on this platform.
Design/Methodology- A combined total of 230 Instagram posts appearing between January 14 and February 28, 2021, were extensively analyzed. The goal was to examine the post objectives, features, and emotional elements accompanying said posts that Amazon Prime and Disney+ uploaded. Special attention was paid to the number of likes on posts since it is a key metric in measuring engagement.
Findings- Results indicate that, despite having fewer posts per day, Disney+ drove much more engagement in post likes and comments. The platform made extensive use of hashtags and entertaining content to engage audiences. However, Amazon Prime had a big absence of useful features like hashtags. It also relied heavily on third-party content, unlike Disney+, whose content primarily consists of original programming.
Practical Implications- The novel findings have important implications for streaming services, social media practitioners, and researchers.
ORGANIZATIONAL AND PROFESSIONAL COMMITMENT: THE COMPARATIVE STUDY
Authors: Bieńkowska Jolanta
Published: July 2021

The article aims to present issues connected with a commitment in relation to the current transformations of working conditions. Presently people work for many employers during their working lives; hence insecurity of employment became a determinant of the work situation. On the other hand, the employees are guided by the need for personal fulfillment and intellectual development in the professional field. This raises the question of whether organizational commitment, understood as a commitment to the workplace, is still a research problem, or whether another kind of commitment is developing- commitment to the occupation. This dilemma is the result of analysis of the behavior of employees. The observations indicate that some people do their work at a high level regardless of place of employment, identifying themselves with the profession performed. They are guided by the need for professionalism, not by the need for staying in the organization. The article aims to present two positions on commitment, by providing arguments in favor of importance of both aspects according to the different needs of employees. Moreover, this paper outlines the proposed directions of empirical research, undertaking of which would allow for broadening knowledge about changes in attitudes of people towards work.
Key words: organizational behavior, organizational commitment, professional commitment.
RESPONSIBILITY FOR MANAGEMENT
Authors: Lamanauskas Vincentas
Published: July 2021

Business is neither a new branch of science, nor a recently emerged social or political phenomenon. We are not tend to discuss the history of management as obviously this field like many other activities stimulated by human includes own origin, gained experience and a certain retrospective. A modern world has strongly developed the concept of management thus becoming an integral and manifold idea. A number of published articles, text/books, recommendations, etc. represent different levels of writing. Moreover, corrections and supplements are made to the already available management theories and conceptions the new versions of which are also successfully created. The present structure of studies at university can be hardly imagined without varying courses on the subjects related to management. For the last two decades, the majority of countries around the world have faced the young generation engaged in management sciences; after graduating secondary school, a relatively large part of the youth keep on studying management sciences, i.e. a strong tendency reveals that graduates prefer social sciences and humanities. The reasons for motivation may vary. However, more frequently expressed opinions are those stating that such choice can be simply influenced by laziness experienced by a part of students, willingness to try, overcome difficulties, etc. Despite a notable lack of professionals in the field in technological sciences in a large part of countries, quite a few learners are greatly interested in social sciences. Supposedly, such choice can be the result of the existing stereotypes and rational motivation (less complicated entry to a university, easier studies, etc.). Lengthy discussions are inappropriate due to the fact that in-depth research on dominant motifs is required. This is important because today’s young people are would-be leaders and managers and the degree of their motivation, purposeful choice and responsibility will affect not only the well-being of a certain organization but also that of particular society.
CHANCE OF SUCCESS AT HUNGARIAN SMALL AND MEDIUM SIZED ENTERPRISES
Authors: Bencsik Andrea , Juhász Tímea
Published: July 2021

At the beginning of the 21st century it can be seen that social-economic and environmental problems have become so complex that to solve or handle them a more efficient and global knowledge is needed. Due to of this situation - and pressure of social – economic development – in developed societies the unfolding knowledge industry (knowledge business) has become separated and a dynamic growing production – supply sector. Traditional management concentrates on tangible tools, but knowledge management prefers intangible areas, such as learning and knowledge. This shows that to measure and analyze intellectual resources efficiently is not a trivial task. Globalization, decreasing life cycles, the role of knowledge in R&D (research and development) result in continuously changing demands of products, suppliers and processes which all demand to renew application procedures (for example demand of innovation). On the basis of these ideas further questions can be put. How can Hungarian small and medium sized enterprises (SMEs) meet the demands of the new economy? How is knowledge creation, sharing, altogether knowledge management, used in everyday life? How can a company help individual and organizational learning? This two - year research has tried to find answers to these questions. In the research qualitative and quantitative techniques were used. In the course of investigations of the possibilities of SMEs breaking free, organizational knowledge was examined from 3 different viewpoints: intellectual capital, knowledge investigation, knowledge strategy. The results were verified from the view of secondary innovation. There are very important roles of SMEs, especially the ones based on knowledge and on human capital. This paper shows a small but stressed segment of the results. Key words: innovation, knowledge, knowledge management, SME, strategy.
THE ACCOUNTING OF NON-PROFIT ORGANIZATIONS IN PORTUGAL: THE CASE OF PRIVATE INSTITUTIONS OF SOCIAL SOLIDARITY (IPSS)
Authors: Costa Marques Maria da Conceição da , Vilarinho Maciel Vanda Maria
Published: July 2021

The nonprofit sector is made up of nonprofit organizations that, by law or custom, do not distribute any profit that may be generated by the Associates. They are institutionally separate from government, are self managed and non-binding.
The IPSS, are non-profit institutions, created by private initiative, with the purpose of giving organized expression to the moral duty of solidarity and justice between individuals and they are not administered by the State or a local government body to proceed among others, their goals, through the provision of goods and services.
The new accounting system of nonprofit institutions, emerges as an indispensable tool for management, because these organizations are not sufficiently different from business enterprises, public agencies, etc., Management models and practices adopted will be similar.
This study deals with the system of accounting standards for non-profit sector entities (ESNL), part of the Accounting Standardisation System (SNC), through which they create their own accounting rules, application-specific entities to continue, under primary, non-profit activities and not distribute to its members or taxpayers any direct financial or economic gain.
Key words: accounting standards, ESNL, accounting, financial statements.
MEASUREMENT OF THE HUMAN POTENTIAL BY MEANS OF THE INTERNAL ENTROPY IN THE FIRM
Authors: Plchová Jana
Published: July 2021

The approach expressed by its author A. Kopčaj as a Spiral management is based on the philosophy according to which the firm is perceived as a living organism. Living organisms are guided by the principle of reducing their entropy in order to ensure the inevitable energy as well as their long-term survival. The contribution is analysing one of the potential applications of the above-indicated approach to the firm in which the measurement of the so-called internal entropy gives the possibility to determine in a very precise way whether the new managerial approach can be or cannot be implemented in the firm in the current state or whether it is possible to define the strategies for cultivation of the firm´s social capital. The paper proceeds from the data acquired during practical applications of the Spiral management in the environment of the Czech and Slovak companies.
Key words: entropy, social subsystem of the firm, technical subsystem of the firm, the Spiral management.
Técnicas experimentales para caracterizar materiales fotoconductores
Authors: Arambulo Almendariz Cristian Daniel , Carrera Almendáriz Luis Santiago
Published: July 2021

Introducción. Los materiales fotoconductores, son aquellos que, al estar expuestos a la radiación electromagnética, varían su conductividad eléctrica. Sus aplicaciones son diversas y muy valiosas en las ciencias y la industria. Entre las técnicas experimentales que se usan para la caracterización de estos materiales, se encuentran la microscopía electrónica de barrido, la microscopía óptica, la difracción de rayos, el efecto tunelamiento, entre otras.  Objetivo. Presentar una revisión de tipo documental, de las técnicas experimentales para la caracterización de materiales fotoconductores. Metodología. La metodología fue cualitativa, relacionada con la revisión de trabajos, artículos y textos científicos, que permitieron establecer un estado del arte aproximado, de este campo de estudio. Resultados. Dentro de los resultados más relevantes se encontró, que la caracterización depende de la naturaleza del material y de la fuente de radiación electromagnética que se usa para estimularlo, como, la intensidad de la luz, la frecuencia, el número de fotones, entre otras propiedades. Es posible, con la debida cautela, utilizar la fotoconductividad como herramienta de diagnóstico en el estudio de nuevos materiales y dispositivos electrónicos. También, se pudo observar que la mayoría de muestras analizadas y clasificadas revelan una tendencia al aumento de la fotoconducción, además, del uso de métodos numéricos para la realización de experimentos virtuales asistidos por simulaciones computacionales, cuya utilidad radica en la corroboración de los resultados obtenidos por la vía empírica y analítica.
Medidas financieras en el entorno de los negocios, para minimizar los efectos de la pandemia COVID-19
Authors: Becerra Molina Edison , Cuadrado Sánchez Gina , Flores Flores María Eliza
Published: July 2021

Introducción. El ámbito financiero es el principal medio de referencia para los temas vinculados a la economía, constituyendo una base fundamental en los negocios al reconocer el valor de la información, referente a la obtención y uso eficaz del dinero a través del tiempo. Objetivo. Analizar el papel del sistema financiero en la crisis del Coronavirus Metodología. El diseño de la investigación partió del paradigma de investigación positivista, tipo de investigación basada en un diseño de campo no experimental y transeccional con apoyo documental, nivel de investigación descriptiva, la población fue 77.289 y la muestra 471, se utilizó el instrumento del cuestionario, el mismo fue validado mediante juicio de expertos con experiencia en el área financiera, contabilidad y metodología, calificando validez, claridad, coherencia, y relevancia. Resultados. con respecto a la importancia del diferimiento de pagos de deudas que incidieron en las Mipymes, 50,53% sostuvieron que fue importante esta medida dispuesta por la Junta Política y Regulación Monetaria, en tanto que 25,69% afirman que fue muy importante, uniendo estas tendencias tenemos 76,22%, lo que supone un alivio financiero al corte súbito en sus ingresos y por tanto en su capacidad para hacer frente a sus pagos, fue necesario entonces optar por el diferimiento, que permitió apaciguar el impacto en los negocios que no tuvieron ingresos seguros,  17,83% se mantuvo neutral ante el diferimiento de pagos por créditos otorgados por las Instituciones Financieras, 5,10% manifestaron que es poco importante, mientras que 0,85% sostuvieron que no es importante, toda vez que no consideraron este beneficio bajo nuevas condiciones porque al final terminaran pagado el capital y sus intereses en un tiempo más prolongado. Conclusión. La banca tiene que estar a la altura de las circunstancias, garantizando la liquidez y la financiación que necesitan las empresas, de allí la importancia que tiene el sector financiero para apoyar a la economía del país.
Liuhaseinäisyys pohjalaistaloissa
Authors: Mäkelä Matti
Published: July 2021

Joitakin rakentamisen ratkaisuja pidetään itsestään selvinä. On lähes universaali ilmiö, että rakennuksen seinät tehdään pystysuoriksi. Pohjois-Euroopassa, Pohjanlahden kulttuuripiirissä on kuitenkin alue, missä perinteisten asuinrakennusten seinät levenevät ylöspäin. Rakennus on tällöin liuha. Muitakin alueellisia nimityksiä on. Vanhoissa kansatieteellisissä kyselyissä ilmiötä ei käsitellä, koska seinien oletettiin olevan pystysuoria. Rakennushistoria ei ole ollut tutkimusalana muodissa, joten hirsirakentamisen tärkeitä periaatteita on tutkittu vähän. Tämä artikkeli pyrkii osaltaan paikkaamaan tätä puutetta tarkastelemalla liuhaseinäisten rakenteiden toiminnallisuutta.
Välitilinpäätös digitaalisesta historiantutkimuksesta
Authors: Kyläkoski Kaisa
Published: July 2021

Kirja-arvostelu

Mats Fridlund, Mila Oiva & Petri Paju (toim), Digital Histories: Emergent Approaches within the New Digital History, Helsinki University Press, 2020, 360 sivua, ISBN (PDF): 978-952-369-021-9, https://doi.org/10.33134/HUP-5
Monialaisen yhtiön johtamisen haaste: Tampella-yhtiö vuodesta 1958 vuoteen 1995
Authors: Wacklin Jouko
Published: July 2021

Jyväskylän yliopistossa 11.12.2020 väitelleen Jouko Wacklinin lektio Tampellan monialayrityksen vaiheista. Diplomi-insinööri Wacklinin taloushistorian väitöskirja osoittaa, että yrityksen ylimmän johdon organisatoriset valmiudet ovat kriittinen tekijä yrityksen pitkän aikavälin kannattavan toiminnan varmistamiseksi.
Elisabeth Arweck and Heather Shipley (eds): Young People and the Diversity of (Non)religious Identities in International Perspective
Authors: Høeg Ida Marie
Published: July 2021

Review of Elisabeth Arweck and Heather Shipley (eds): Young People and the Diversity of (Non)religious Identities in International Perspective. Springer, 2019.
Otherworldly Relations in CAM Practice
Authors: Utriainen Terhi
Published: July 2021

The globalizing culture of health and wellbeing flourishes both asdemand and supply, posing multiple intriguing and critical questionsboth to the individuals who face distress and suffering and to thesurrounding society. In the spirit of vernacular religion, this articleenters the discussion of ‘de-differentiation’ between religion andhealth, focusing especially on the role of otherworldly relations thatmay become part of complementary and alternative medicine and careand its healing agency. I propose that engagement with otherworldlyrelations may be understood in terms of ‘possibility work’ in complexlife situations when conventional healthcare and therapy are apprehendedas insufficient for some reason, or alternatively unavailable.I draw on two distinct ethnographic projects to exemplify the argument:care of the dying and contemporary angel spirituality. Thesetwo examples demonstrate how intimate otherworldly relations maywork as important and powerful, albeit also ambivalent and sociallyvulnerable, non-secular possibility work in the face of various formsof anxiety, distress, and suffering in contemporary lives.
OPTIMALISASI KINERJA PERUSAHAAN DAERAH UNTUK MENINGKATKAN PADS DALAM MENUNJANG OTONOMI DAERAH (Suatu studi kasus di Perusahaan Daerah BPR/LPK Kabupaten Garut)
Authors: Pariyatin Yeni
Published: July 2021

Penelitian ini mengemukakan tentang optimalisasi kinerja Perusahaan Daerah (PD) untuk meningkatkan Pendapatan Asli Daerah Sendiri (PADS) dalam menunjang Otonomi Daerah (Suatu studi kasus di Perusahaan Daerah Bank Perkreditan Rakyat/Lembaga Perkreditan Kecamatan (BPR/LPK) Kabupaten Garut). Dilatarbelakangi oleh belum optimalnya kontribusi laba dari Perusahaan Daerah BPR/LPK terhadap PADS di Kabupaten Garut. Adapun tujuan dari penelitian ini adalah (1) Memperoleh gambaran mengenai optimalisasi kinerja Perusahaan Daerah BPR/LPK untuk meningkatkan PADS dalam menunjang Otonomi Daerah, (2) Mengetahui kendala yang dihadapi Perusahaan Daerah BPR/LPK mengoptimalkan kinerjanya untuk meningkatkan PADS dalam menunjang Otonomi Daerah, (3) Mengetahui upaya apa yang dilakukan Perusahaan Daerah BPR/LPK mengoptimalkan kinerjanya untuk meningkatkan PADS dalam menunjang Otonomi Daerah Metode yang digunakan adalah metode deskriptif dengan pendekatan kualitatif yang dibantu dengan data kuantitatif berupa data hasil penarikan angket dan observasi. Hasil penelitian menyatakan kinerja PD.BPR/LPK di Kabupaten Garut untuk meningkatkan PADS belum menunjukkan hasil optimal dapat dilihat dari sumbangan perusahaan daerah terhadap pendapatan asli daerah sebesar Rp.188,9 juta dari total pendapatan asli daerah sebesar Rp.126,08 milyar. Hal ini dapat dilihat dari faktor-faktor yang mempengaruhi kinerja dalam perusahaan yaitu efektivitas dan efisiensi, otoritas dan tanggungjawab, disiplin dan inisiatif belum dipahami dan dilaksanakan dengan baik.
IDENTIFIKASI PENCAPAIAN KINERJA PERUSAHAAN PT. PINDAD (PERSERO) DENGAN MENGGUNAKAN METODE MALCOLM BALDRIGE
Authors: Arnenda Rizky , Ikhwana Andri
Published: July 2021

Penelitian ini berupa pengukuran mengenai kesiapan perusahaan dalam menghadapi pengukuran kinerja sistem manajemen mutu yang telah diterapkan perusahaan yaitu sistem manajemen mutu ISO 9001 : 2001 dengan menggunakan metoda Malcom Baldrige. Untuk mengetahui sejauh mana pencapaian dari keberhasilan sistem manajemen mutu di PT.Pindad, maka dilakukan pengukuran tahap pertama dari Malcolm Baldrige yaitu mengidentifikasi kekuatan dan kelemahan dalam pencapaian sistem manajemen mutu dengan melihat sejauh mana organisasi melibatkan karyawan dalam menjalankan operasinya. Hasil pengukuran langkah pertama ini pada metoda Malcolm Baldrige menunjukan bahwa Divisi Mesin Industri dan Jasa pada PT.Pindad masih memerlukan perbaikan untuk melakukan pengukuran kinerja sistem manajemen. Divisi Mesin Industri dan Jasa baru cukup baik dalam hal pendekatan (Approach) terhadap sistem manajemen yang ada, sedangkan Penerapan (Deployment), Pembelajaran (Learning), dan Keterpaduan (Integrate) masih memerlukan perbaikan. Manfaat hasil penelitian ini bagi perusahaan yaitu memberikan gambaran mengenai pencapaian keberhasilan penerapan sistem manajemen kualitas yaitu ISO 9001 : 2001 yang telah diterapkan perusahaan dan mengetahui dan mengetahui faktor-faktor yang menghambat atau mendukung keberhasilan dari pencapaian sistem manajemen tersebut. Serta memberikan gambaran awal dari Divisi Mesin Industri dan Jasa pada PT.Pindad untuk melakukan pengukuran kinerja sistem manajemen dengan menggunakan metoda Malcolm Baldrige.
PENGENDALIAN PERSEDIAAN BAHAN BAKU LILIN DENGAN MODEL PROBABILISTIC Q
Authors: Susanto Kurniawan , Gunadhi Erwin
Published: July 2021

CV. Taruna Jaya adalah perusahaan yang bergerak dalam bidang pembuatan lilin yang terletak di Sanding Atas Garut. Perusahaan memproduksi lilin setiap hari demi memenuhi permintaan pelanggan dari kota Garut, Bandung, Jakarta, Semarang, dan Surabaya. Hal yang ditempuh perusahaan dalam mengelola persediaan bahan baku lilin belum bisa dikatakan baik karena karakteristik kebutuhan yang cenderung flukuasi dan tidak bisa diprediksi dengan pasti dapat menyebabkan jumlah bahan baku yang disediakan tidak dapat memenuhi kebutuhan atau melebihi dari kebutuhan. Dalam menemtukan perencanaan bahan baku pada masa yang akan datang digunakan model-model peramalan yang sesuai berdasarkan plot data yang cendrung naik (Trend), metode peramalan tersebut diantanya: Double Exponential Smooting (DES), Single Exponential Smooting (SES), dan Regresi Linier (RL). Untuk menyelesaikan permasalahan pengendalian persediaan yang pada CV. Taruna Jaya digunakan metode Probabilistik Q. Model persediaan ini cocok digunakan karena memiliki tiga pertanyaan dasar yang akan menjadi fokus untuk dijawab di dalam model ini, yaitu: (1) Besarnya jumlah barang yang akan dipesan untuk setiap kalai pemesanan dilakukan (q0), (2) Kapan saat pemesanan dilakukan (r), (3) Berapa besarnya cadangan pengaman (ss).
PENENTUAN SKALA USAHA YANG EKONOMIS UNTUK PENGGUNAAN MESIN ROASTER COFFEE TJ 068
Authors: Sidiq Ikhwanudin , Mauluddin Yusuf
Published: July 2021

Penelitian ini tentang penentuan skala usaha yang ekonomis terhadap penggunaan mesin Roaster Coffee TJ 068. Skala usaha yang dimaksud yaitu ditinjau dari modal dan omzet pendapatan perusahaan apabila dalam proses produksinya menggunakan mesin tersebut. Mesin sangrai ini merupakan mesin sangrai kopi yang dibuat oleh perusahaan North dari Cina bertenaga listrik dengan kapaistas produksi 500 gram/batch dan harga mesin tersebut sangat mahal. Dengan permasalahan tersebut maka dilakukan peninjauan dari aspek finansial terhadap beberapa perusahaan yang berada di Garut sebagai pembandingnya. Metodologi yang digunakan dalam melakukan analisa finansial dan penilaian kelayakan ini adalah model harga pokok produksi, proyeksi rugi laba, proyeksi arus kas, Break Even Point, Net Present Value, Internal Rate of Return, Payback Priod dan Analisa Sensitifitas. Berdasarkan dari hasil perhitungan analisa sensitifitas diperoleh bahwa skala usaha yang sesuai terhadap penggunaan mesin Roaster Coffee TJ 068 dalam proses produksinya dengan omzet pendapatan minimum sebesar Rp. 78.943.200 pertahun dengan modal awal sebesar Rp. 41.660.000.
Perancangan Fasilitas Kerja Yang Ergonomis Dengan Pendekatan Rapid Entire Body Assessment Pada Pekerja Home Industry Pembuatan Tempe
Authors: Nurhasanah Eva , Mauluddin Yusuf
Published: July 2021

Penelitian ini bertujuan untuk merancang postur kerja yang ergonomis pada aktivitas pembuatan tempe yang memiliki resiko MSDs paling tinggi. Metode yang digunakan untuk menganalisis postur kerja adalah metode Rapid Entire Body Assessment (REBA). Hasil dari metode tersebut adalah diperoleh aktivitas kerja yang memiliki resiko cedera otot yang tertinggi, sehingga dilakukan usulan tindakan perbaikan berupa perancangan alat bantu yang ergonomis.
ANALISIS PERBANDINGAN PENGGUNAAN MESIN SEMI OTOMATIS DAN PENGGUNAAN PERALATAN TRADISIONAL PADA PROSES PEMBUATAN AGAR - AGAR KERTAS (Studi Kasus Di Perusahaan Bapak Entus, Pameungpeuk)
Authors: Rahayu Aris Sandi , Mauluddin Yusuf
Published: July 2021

Penelitian ini bertujuan untuk membandingkan penggunaan mesin semi otomatis dan penggunaan peralatan tradisional pada proses pembuatan agar – agar kertas, di perusahaan bapak entus yang beralamat di kec. Pameungpeuk. Metode yang digunakan adalah dengan melakukan analisis perhitungan produktivitas dan analisis finansial, hasil yang diperoleh untuk mesin/alat semi otomatis lebih produktif dibandingkan cara penggunaan mesin/alat tradisional.