bluuebunny/crossref_metadata_2025 huggingface dataset:
GOOD GOVERNANCE, AKUNTANSI PEMERINTAHAN DAN EKONOMI KERAKYATAN
Authors: Yuskar Yuskar
Published: September 2020

Good governance is a ware to create an efficient, effective and accountable government by keeping a balanced interaction well between government, private sector and society role. The implementation of a good governance is aimed to recover the public trust for the government that has been lost for the last several years because of financial, economic and trust crisis further multidimensional crisis. The Misunderstanding concept and unconcerned manner of government in implementing a good governance lately have caused unstability, deviation and injustice for Indonesia society. This paper is a literature study explaining a concept, principles and characteristics of a good governance. Furthermore, it explains the definition, development and utility of an efficient, effective and accountable government in creating a good governance mechanism having a strong impact to the democratic economy and social welfare. It also analyzes the importance of government concern for improving democratic economy suitable with human and natural resources and the culture values of Indonesia.
PENGARUH FAKTOR-FAKTOR RASIONAL POLITIK DAN KULTUR ORGANISASI TERHADAP PEMANFAATAN INFORMASl KINERJA INSTANSI PEMERINTAH DAERAH (Studi Empiris di Propinsi Sumatera Barat)
Authors: Fauziati Popi
Published: September 2020

This research examines the effect of rational factor, political and cultures to adoption and implementation of performance information in government organization. Eighty five respondents had participated in this research. The collecting data used a questionnaire survey and data were analyzed using an multiple regression. The results showed that the effects internal groups had significant to adoption and other had not effect to adoption, For implementation, internal roles and external group had significant effect and either. Further, this study found that rational factors, political and cultures con explain the adoption amount 35% and 57 % for implementation.
ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP MARKET VALUE DAN FINANCIAL PERFORMANCE PERUSAHAAN DENGAN METODA VALUE ADDED INTELLECTUAL COEFFICIENT
Authors: Sarpani Yudha , Darmayanti Yeasy
Published: September 2020

The purpose of this research is to investigate the effect of the value creation efficiency of firms’ intellectual capital and firm's market valuation and financial performance. Using 88 manufacturing companies data drawn from Jakarta Stock Exchange (JSX) reporting period 2002 - 2004 and Pulic's Value Added Intellectual Capital Employed Efficiency (VACA), Human Capital Efficiency (VAHU), and Structural Capital Efficiency (STVA) and multiple regression model to examine the relationship between corporate value creation efficiency and firms’ market-to-book value ratio, and explore the relationship between intellectual capital and firms financial and market value. The result is support the fist hypothesis; market value hypothesis that there is significantly effect between intellectual capital and market-to-book value ratio (M/B). The second hypothesis show there are significantly effect between intellectual capital and return on equity (ROE) as financial performance.
PENGARUR INTERNAL AUDITOR, PROFITABILITAS, DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Darmayanti Yeasy , Romi Romi
Published: September 2020

The objective of this research is to investigate the influence of the auditor internal, profitability, and auditor quality upon the audit delay in manufacture companies that listed in Indonesia Stock Exchange from year 2008­-2010. The sample of research are 225 company from 2008-2010. The research sample use purposive sampling method. The result of this research showed : 1) Auditor internal no significant  effect to audit delay, so we can say the first hypothesis (H1)is refused; 2) Profitability no significant effect to audit delay, so we can say the second hypothesis (H2) is refused ; 3) Auditor quality has significant effect to audit delay, so we can say the third hypothesis (H3) is accept.
PENGARUH DIVERSIFIKASI PERUSAHAAN TERHADAP EXCESS VALUE (Studi Empiris pada Perusahaan Publik yang Terdaftar di BEI Periode 2005-2009)
Authors: Sianita Lily , Rahmawati Novia
Published: September 2020

The purpose of this study was to examine the effect of corporate diversification to excess value. Corporate diversification has been a debate various parties, whether diversification can bring benefits to the company or bring a negative impact on long-term competitive advantage. In this study estimated that the diversification strategy will enhance share holder value in public companies listed in Indonesia Stock Exchange. The sample used is selected by using purposive sampling technique in the period 2005-2009 are included on the specified criteria. The selected sample of 44 companies. Pooling the data processing is done in order to obtain 220 observations. The instrument used to test the hypothesis is multiple regression analysis. There are 8proxiesused In this research include corporate diversification, leverage, earning growth, the level of investment opportunities, industry type and number of business segments, firm size and age. The results of this study indicate that no significant influence on corporate diversification, investment to opportunities set, industry type and number of business segments of the excess value so that the hypothesis is rejected In the relation of characteristics of firms, indicate leverage, earning growth, size and age of firms have a significant effect on excess value.
DAMPAK KARAKTERISTIK LINGKUNGAN DALAM PENERAPAN TOTAL QUALITY MANAGEMENT(TQM) DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Jasa di Pekanbaru)
Authors: Zirman Zirman , Basri Yesi Mutia
Published: September 2020

Nowadays, the quality of products has become one of the critical subjects in organizations to satisfy customers and gaining profit. In this respect, Total Quality Management (TQM) is recognized as one of the popular and effective systems in organizations. Nonetheless, most research has focused on analyzing the relationships between the implementation of different elements and several types of performance. This paper incorporates the effect of organizational environment as a variable for explaining the impact of TQM on financial performance. The model is tested using structural equations model with PLS (partial Least Square), employing a survey of managers in 58 services firms in Pekanbaru. The results show that dynamism, munificence and complexity have not impact on customer focus and people management- Complexity has significant effect on leadership .furterher more impact TQM principles on performance show that customer focus has not significant but leadership has significant effect on performance.
PENGARUH INDEPENDENSI DAN KOMPETENSI TERHADAP PERAN AKUNTAN PUBLIK DALAM PENGUNGKAPAN KECURANGAN (Studi Pada KAP di Wilayah Sumatra Utara, Sumatra Barat, Riau dan Sumatra Selatan)
Authors: Anggraeni Vivin , Hamdi Mukhlizul
Published: September 2020

This research done to see influence of compaction and independency to role of public accountant in fraud expression. Population of this research is auditor was worked on KAP in regional Island Sumatera namely North Sumatera. West Sumatera, Riau. and South Sumatera. Method of sample the applied is method of simple sampling random. Result of this research is found that compaction and independency have an effect on to role of public accountant in fraud expression
TAX TREATY; CONCEPT AND APPLICATION
Authors: Ilona Desi
Published: September 2020

Artikel ini bertujuan menjelaskan kenapa tax treaty sangat penting diterapkan oleh suatu Negara dan faktor yang mempengaruhinya. Konsep tax treaty harus membawa harmonisasi dan keadilan bagi Negara dan pembayar pajak. Ada faktor yang mempengaruhi tax treaty, globalisasi, perkembangan teknologi informasi, perdagangan internasional, pajak berganda dam sistim pajak. Tax treaty bertujuan untuk menghindari penyebab-penyebab yang berasal dari pajak dalam transaksi antar Negara melalui koordinasi sistim pajak. Metoda tax treaty terdiri dari dari credit, exemption dan deduction. Tax treaty mempunyai beberapa provisi; residence, interest, dividends, licenses, and transfer pricing. Artikel ini juga membahas studi kasus tax treaty antara Singapore dan Malaysia.
CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI DARI PENGARUH ECONOMIC VALUE ADDED TERHADAP SHAREHOLDER VALUE
Authors: Idamiharti Idamiharti
Published: September 2020

This research is conducted to obtain empirical evidence that (1) there is an influence of Economic Value Added on shareholder value, (2) the influence of corporate governance practices as a moderating variable of Economic Value Added and shareholder value relationship. The sample used in this research is non financial company that listed in Indonesia Stock Exchange (ISE) period 2003 - 2007. A regression analysis with interaction is use to test the hypothesis. Hypothetical test results show that Economic Value Added have a positive influence on shareholder value. Besides that, test results also show that corporate governance is a moderating variable to the influence of Economic Value Added on shareholder value. In other word, we can say that corporate governance practices can strengthen the influence of Economic Value Added on shareholder value.
ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2011)
Authors: Hidayah Raudhatul
Published: September 2020

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation.  The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.
Sergančiųjų alerginiu rinitu gyvenimo kokybės ir klinikinių simptomų pokytis taikant intranazalinę fototerapiją
Authors: Šematonytė Justina , Bajoriūnienė Ieva , Šitkauskienė Brigita
Published: September 2020

Žinoma, kad fototerapija teigiamai veikia imuninius procesus gleivinėje. Yra duomenų, kad intranazalinė fototerapija (IF), skleidžianti UV-A (25 proc.), UV-B (5 proc.) ir regimąją šviesą (70 proc.), gali būti veiksminga gydant alerginį rinitą (AR) nepriklausomai nuo simptomus sukėlusio alergeno, taip pat gali būti taikoma ieškant alternatyvų medikamentiniam gydymui. Tyrimo tikslas. Įvertinti intranazalinės fototerapijos poveikį klinikiniams alerginio rinito simptomams ir gyvenimo kokybei pacientų, sergančių nuolatiniu AR. Tyrimo metodai. Tyrimas atliktas Lietuvos sveikatosmokslų universiteto ligoninės Kauno klinikų Imunologijos ir alergologijos klinikoje. Jame dalyvavo sergantieji nuolatiniu vidutinio sunkumo arba sunkiu AR (ARIA diagnostiniai kriterijai). Alerginis įsijautrinimas patvirtintas odos dūrio mėginiais ir (arba) specifinio imunoglobulino E (Ig E) antikūnų įkvėpiamiems alergenams nustatymu kraujo serume. IF procedūros kartotos tris kartus per savaitę, dviejų savaičių laikotarpiu didinant dozę. Standartinis AR gydymas tyrimo metu nebuvo tęstas. Prieš ir po IF gydymo gyvenimo kokybė vertinta pagal E. Juniper adaptuotą klausimyną (angl. the Rhinoconjunctivitis Quality of Life Questionnaire, standardized version, RQLQ(s)), įvertintas bendrasis nosies simptomų balas (angl. Total Nasal Symptom Score, TNSS). Kiekvienos procedūros metu, naudojant vizualinę atitikmens skalę (angl. Visual Analogue Scale, VAS), įvertintas AR klinikinių simptomų sunkumas. Tyrimo rezultatai. 73 proc. tiriamųjų IF poveikį įvertino teigiamai. Nustatyta, kad po IF gydymo pagerėjo tiriamųjų gyvenimo kokybė, nes statistiškai reikšmingai sumažėjo Klausimyno (RQLQ(s)) visų poskalių balai. Po gydymo statistiškai reikšmingai sumažėjo visi TNSS skalės balai: nosies užgulimas, rinorėja, čiaudulys, miego sutrikimai, bendrieji simptomai. VAS skalės balai po gydymo taip pat sumažėjo statistiškai reikšmingai. Išvados. Intranazinė fototerapija gali palengvinti AR simptomus ir pagerinti pacientų gyvenimo kokybę.
RESPONSIBILITY AS A LINGUISTIC AND CULTURAL VALUE
Authors: КАРАСИК В.И.
Published: September 2020

В статье рассматриваются лингвокультурные характеристики этической категории «ответственность» в русском языковом сознании. Охарактеризованы понятийные, образно-ситуативные и ценностные признаки этого концепта. Показана специфика уточнения ответственности в философско-этическом и юридическом аспектах (негативная и позитивная ответственность), выделены признаки безответственности как отрицательного коррелята ответственности.

The paper deals with linguistic and cultural features of ethical category «responsibility» as reflected in Russian linguistic consciousness. This concept is analyzed in notional, perceptive, situational and evaluative aspects. It is specified in philosophic and legal discourse as negative and positive responsibility. As a regulative mental entity it has its antipode – irresponsibility, which has a variety of lexical nominations.
AXIOLOGICAL MEDIA BROADCASTING: SOCIETY – CULTURE – POLITICS
Authors: Желтухина М.Р.
Published: September 2020

Статья посвящена рассмотрению проблемы аксиологической медиа-
трансляции. Раскрывается взаимосвязь ценностей в социальном, культурном и политическом контекстах. Выявляются основные ценностные установки, транслируемые через массмедиа: 1) социально-групповые и межэтнические отношения, 2) взаимоотношение личности и социума, 3) общественная формация, 4) социо- и экономико-политические отношения. Выделяются такие медиажанры, в которых реализуются ценностные установки, как критическая аналитика, публичная речь, голосование, информационное сообщение, диалог, обратная связь, документ. Устанавливаются основные функции медиадискурса в процессе аксиологической медиатрансляции, к которым относятся аксиологическая аргументация, аксиологическая акцентуация, аксиологическая интеграция, аксиологическая экспансия. Исследование вносит вклад в аксио-логическую лингвистику, психолингвистику, социолингвистику, дискурсивную лингвистику, политическую медиалингвистику.

The article is devoted to the consideration of the problem of axiological media translation. The relationship of values in the social, cultural and political context is revealed. The main values are revealed, broadcast through mass media: 1) social group and inter-ethnic relations, 2) relationship of personality and society, 3) public formation, 4) social and economic-political relations. There are media channels in which value settings are implemented, such as critical analytics, public speech, voting, information message, dialogue, feedback, document. The main functions of the media course in the process of axiological media translation are established, which include axiological reasoning, axiological accentuation, axiological integration, and axiological expansion. The study contributes to axiological linguistics, psycholinguistics, sociolinguistics, discursive linguistics, political media linguistics.
THE NEW CONCEPT OF TEXTBOOK OF RUSSIAN AS A FOREIGN LANGUAGE AND THE WAYS OF ITS IMPLEMENTATION
Authors: Кольовска Е.Г. , Степаненко В.А.
Published: September 2020

Статья посвящена проблеме выработки новой концепции презентации учебного материала в современном учебнике РКИ. Изменение коммуникативных потребностей обучаемых вкупе с другими причинами как лингвистического, так и экстралингвистического характера делают выработку такой концепции насущной методической задачей. В статье анализируются некоторые процессы, характерные для современного состояния русского языка, которые не могут не учитываться в теории и практике РКИ. К ним относятся процесс заимствования, демократизация нормы, влияние разговорной речи на все регистры языка. В качестве одного из аспектов лингвометодической базы учебника нового типа авторы определяют необходимость сокращения дистанции между естественной и учебной коммуникацией. Приводимые положения иллюстрируются примерами из разных учебных комплексов, в том числе из разрабатываемого в настоящее время авторами статьи.

Russian as a foreign language, methods of teaching, modern textbook, educational communication, natural communication.
The article is devoted to the problem of developing a new concept of presentation of educational material in a modern textbook on Russian as a foreign language. Changes in the communicative needs of students along with other reasons of both linguistic and extra-linguistic nature make the development of such a concept an urgent methodological task. Article analyzes select tendencies of modern Russian language that are yet unaccounted for in theory and practice of teaching Russian as a foreign language, such as new loanwords, democratization of the norm and influence of casual speech on all speech registers. For a new type of textbook to emerge, its linguistic and methodological foundation must close the gap between natural communication and communication in a learning environment. The given provisions are illustrated by examples from different educational complexes, including the article currently being developed by the authors.
THE ARCHITECTS OF MARBURG INTERCULTURAL COMMUNICATIVE SPACE
Authors: Панько Л.Н.
Published: September 2020

Статья приурочена к 80-летию русиста, доктора филологии госпожи Барбары Кархофф. Описана практическая деятельность русистов Б. Кархофф и В. Люккеля, направленная на формирование среды межкультурного пространства Марбурга. Отмечены принципы организации межкультурной коммуникации с опорой на прецедентные имена ученых и деятелей культуры. Выявлены особенности деятельности русистов в создании особых знаков городского пространства, используемых при обучении РКИ.

The article is devoted to the 80th anniversary of Barbara Karhoff, professor of Russian studies. The practical activities of the Russists B. Karhoff and V. Lykkel, aimed at forming the environment of the intercultural space of Marburg, are described. Some principles of cross-cultural communication organizing based on the names of researchers and artists are mentioned. Some particular features of the professors’ activity that has created specific signs of the city space used in teaching Russian for foreigners are identified.
Problems and further development of functioning of specialized anti-corruption agencies
Authors: CHUBAN Viktoriia , PASYNCHUK Kyrylo , KRICHKER Olha
Published: September 2020

The article focuses on the problem of the institutional support for combating corruption. The scatter and dispersion in the anti-corruption functions among the law enforcement agencies are considered to be a significant component of the problem of the institutional support for combating corruption. The functioning of some specialized anti-corruption agencies is also analyzed in the article. Priority areas for improvement of the Specialized Anti-Corruption Prosecutor's Office and National Anti-Corruption Burea of Ukraine are singled out. It is justified that the functioning of The Specialized Anti-Corruption Prosecutor's Office is a special law enforcement activity to combat corruption in public authorities and local self-government. It is concluded that due to the possibility of ambiguous insight into the system of agencies implementing measures on preventing and combating corruption, the legislation should clearly define this notion in a single legal act with a clear division of responsibilities and forms of interaction, as well.
Furthermore, the authors of the article develop proposals on ways to combat corruption in Ukraine, including legislative, and organizational and managerial ideas concerning the implementation of the experience in preventing and combating corruption following the example of foreign countries. In particular, the main priorities of the state anti-corruption policy in Ukraine should be defined in a special regulation – the Anti-Corruption Strategy. The previous Anti-Corruption Strategy and the State Program for its implementation expired in December 2017, so Ukraine should have started the year 2018 with new versions of these documents. For more than two years, Ukraine has not had a major strategic document in the field of corruption prevention. The draft Law on Anti-Corruption Strategy for 2018–2020 was withdrawn on August 29, 2019.
FAKTOR-FAKTOR YANG BERHUBUNGAN DENGAN KEKURANGAN ENERGI KRONIK (KEK) PADA IBU HAMIL DI WILAYAH KERJA PUSKESMAS SEGINIM BENGKULU SELATAN
Authors: Sari Liya Lugita
Published: September 2020

ABSTRAKKEK pada ibu hamil dapat mempengaruhi proses pertumbuhan, abortus, IUFD, kematian neonatal, cacat bawaan, anemia pada bayi, asfiksia intrapartum, dan Berat Bayi Lahir Rendah (BBLR). Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berhubungan dengan Kekurangan Energi Kronik (KEK) pada ibu hamil di wilayah kerja Puskesmas Seginim Kabupaten Bengkulu Selatan. Metode penelitian ini adalah analitik dengan desain cross sectional. Populasi dalam penelitian ini adalah seluruh wanita hamil di wilayah kerja Puskesmas Seginim pada bulan Januari s/d Maret tahun 2020. Analisa data dilakukan menggunakan uji chi square melalui program SPSS. Hasil penelitian Secara statistik terdapat hubungan yang bermakna antara pengetahuan dengan kejadian KEK dengan kategori hubungan sedang , terdapat hubungan yang bermakna antara pendapatan keluarga dengan kejadian KEK dengan keeratan hubungan sedang dan terdapat hubungan yang bermakna antara pemeriksaan kehamilan dengan kejadian KEK dengan keeratan hubungan sedang. Disarankan kepada tenaga kesehatan untuk mengoptimalkan peran dalam melakukan penyuluhan mengenai KEK dan dampak terhadap ibu dan bayi.Kata Kunci : Pengetahuan, Pendapatan Keluarga, Pemeriksaan Kehamilan, KEK
HUBUNGAN ANTENATAL CARE DENGAN KEJADIAN BAYI BERAT BADAN LAHIR RENDAH DI WILAYAH KERJA PUSKESMAS SEGINIM KABUPATEN BENGKULU SELATAN
Authors: Astuti Eka Rati
Published: September 2020

ABSTRAKAngka Kematian Neonatus di Indonesia tercatat 15 per 1000 kelahiran bayi pada tahun 2017 (Kemenkes RI 2018), dari seluruh kematian perinatal sekitar 2 – 27% disebabkan karena kelahiran bayi berat lahir rendah (BBLR). BBLR merupakan masalah yang sangat kompleks karena tidak hanya menyebabkan tingginya angka morbiditas dan mortalitas tetapi juga dapat menyebabkan kecacatan atau gangguan pertumbuhan dan perkembangan. Kramer (dalam Dewi 2012) menyebutkan salah satu faktor penentu BBLR adalah faktor perawatan antenatal dikarenakan kunjungan antenatal care merupakan indikator penting dalam meningkatkan kewaspadaan dan pemantauan kesehatan gizi ibu selama hamil serta janin. Penelitian ini untuk mengetahui hubungan antenatal care dengan kejadian BBLR di wilayah kerja Puskesmas Seginim Kabupaten Bengkulu Selatan. Populasi yang digunakan dalam penelitian ini adalah ibu yang mempunyai bayi lahir hidup di wilayah kerja Puskesmas Seginim Kabupaten Bengkulu Selatan sepanjang tahun 2019. Pengambilan sampel pada penelitian case control dengan perbandingan 1:1, sampel kasus BBLR 15 bayi dan sampel kontrol 15 bayi sehingga jumlah sampel penelitian sebanyak 30 orang. Analisa data dilakukan dengan menggunakan uji chi square. Hasil penelitian: Sebagian besar ibu hamil melakukan antenatal care lengkap yaitu sebanyak 17 orang (56.7%) dan uji chi-square menunjukkan nilai ρ(0,01 0)ρ(0,05) dengan nilai OR sebesar 8. Terdapat hubungan antenatal care dengan kejadian berat badan lahir rendah di Wilayah Kerja Puskesmas Seginim Kabupaten Bengkulu Selatan. Disarankan tenaga kesehatan khususnya bidan, diharapkan dapat memberikan sosialisasi kepada masyarakat terutama pada ibu hamil tentang pentingnya melakukan kunjungan antenatal paling sedikit 4 kali selama kehamilan.Kata Kunci : Antenatal Care, bayi, BBLR
The zero-sum constant, the Davenport constant and their analogues
Authors: Zakarczemny Maciej
Published: September 2020

Let D(G) be the Davenport constant of a finite Abelian group G. For a positive
integer m (the case m=1, is the classical case) let Em(G) (or ηm(G)) be the least
positive integer t such that every sequence of length t in G contains m disjoint
zero-sum sequences, each of length |G| (or of length ≤exp(G), respectively). In
this paper, we prove that if G is an Abelian group, then Em(G)=D(G)–1+m|G|,
which generalizes Gao’s relation. Moreover, we examine the asymptotic behaviour
of the sequences (Em(G))m≥1 and (ηm(G))m≥1. We prove a generalization of
Kemnitz’s conjecture. The paper also contains a result of independent interest,
which is a stronger version of a result by Ch. Delorme, O. Ordaz, D. Quiroz. At the
end, we apply the Davenport constant to smooth numbers and make a natural
conjecture in the non-Abelian case.
Batch Adsorption Studies of Sunset Yellow and Tartrazine Using Coconut and Groundnut Shells
Authors: Ademoriyo CO , Enyoh CE
Published: September 2020

This report was based on the comparative study on effectiveness of adsorption of food colors using coconuts and groundnut shell. The activated carbon (coconuts and groundnut shells) were cut into pieces in a furnace at a temperature of 450°C then crushed and sieved using different mesh sizes and activated using hydrochloric acid of different concentration. The food colors (sunset yellow and tartrazine) was prepared with different concentration and calibration curve was drawn, and the required measured concentration was contacted with varied masses of the adsorbent (coconuts and groundnut shell) for an equilibrium adsorption at room temperature on effect of time, pH, shaking speed, and temperature. The results on contact time on the pseudo-first and second using the test mechanism shows pseudo-first order model is more preferable than pseudo second order and the different effect result on the isotherm shows that Freundlich is best fitted for the adsorption process. Overall, groundnut shell showed higher adsorption for both sunset yellow and Tartrazine compared to coconut shell.
7.5. CONCEPTUAL MODEL OF ENSURING ECONOMIC SECURITY OF INNOVATION SPHERE OF RUSSIA
Authors: Удальцова Н.Л.
Published: September 2020

В статье предложена концептуальная модель обеспечения экономической безопасности инновационной сферы на макро-, мезо- и микроуровнях, представляющая собой описание логической взаимосвязи целей, принципов, задач, теоретических основ, методологии, методов, методики, а также нормативно-правового, финансово-экономического, кадрового, информационного, технологического и материально-техничес­кого обеспечения экономической безопасности внедрения инноваций.

The article proposes a conceptual model of ensuring the economic security of the innovation sphere at macro-, meso- and micro-levels, which is a description of the logical relationship of the goals, principles, tasks, theoretical bases, methodology, methods, methodology, as well as regulatory, legal, financial and economic, personnel, information, technological and material and technical ensuring of economic security of innovation implementation.
6.1. Procedures for assessing the role of innovation and investment policy of an agricultural organization in ensuring food and strategic economic security
Authors: Мельникова Ю.В. , Шохнех А.В. , Гомаюнова Т.М.
Published: September 2020

В статье раскрывается суть критериального анализа эффективности проводимой политики в целом, проводится процедура анализа многочисленных методик определения эффективности выбора инновационно-инвестиционной стратегии сельскохозяйственных организаций, делается вывод о невозможности применения только одной замкнутой методике оценки риска, схематично приводится типология рисков в сфере агропромышленного комплекса (АПК) и обобщаются компоненты продовольственной и стратегической экономической безопасности в сфере АПК с точки зрения волатильности и перспектив.

The article reveals the essence of the criteria analysis of the effectiveness of the policy as a whole, analyzes numerous methods for determining the effectiveness of the choice of innovation and investment strategies of agricultural organizations, concludes that it is impossible to apply only one closed method of risk assessment, schematically presents the typology of risks in the field of agriculture and summarizes the components of food and strategic economic security in the field of agriculture in terms of volatility and prospects.
1.2. Eign experience of introducing digital services tax: trends and patterns
Authors: Краснобаева А.М.
Published: September 2020

Предметом исследования статьи являются европейские правила налога на цифровые услуги (англ. digital services tax, DST). Различные зарубежные страны уже продвинулись в направлении налогообложения доходов от цифровых услуг с учетом использования новых принципов налогообложения. В статье раскрывается суть таких правил налогообложения на примере правил Франции и Великобритании. На сегодняшний день вопрос о введении специальных правил налогообложения прибыли цифровых компаний в Российской Федерации стоит достаточно остро. В связи с тем, что разработка таких правил будет осуществляться с учетом мирового опыта, существует вероятность, что в основу новых правил будет положена концепция DST, получившего наиболее широкое распространение в мире. Информационную базу исследования составили нормативно-правовые акты о DST Великобритании и Франции, официальные документы Организации экономического сотрудничества и развития (ОЭСР), отчет о расследовании США в отношении правил применения DST во Франции, электронные ресурсы. Научная новизна исследования заключается в выявлении разновидности европейских цифровых налогов, различий в правилах и тенденций при их введении. Практическая значимость исследования заключается в возможности использования зарубежног

The subject of this research is the European rules of Digital services tax. Various foreign countries have already advanced in taxation of income obtained from digital services with the use of the new taxation principles. The nature of such taxing rules is revealed in this article based on the rules of France and the United Kingdom. At the present time the need to implement specific rules of taxation of digital companies stands out prominently in the Russian Federation. Since the development of the Russian tax rules aimed at the profits arising from digital services shall be undertaken based on the world experience, there is a significant likelihood that they will be based on the widely spread DST concept. The reference base of the study consists of the regulations on DST in the United Kingdom and France, official OECD documents, the report of the US investigation regarding the DST application rules in France, and various electronic resources. The scientific novelty of the study lays in identifying the variety of DST, features of the rules and trends in their introduction. The practical significance of the study accounts in the possibility of using foreign experience in developing Russian domestic rules.
Philosophy and Heroism: The Literary Perspective of Yaw Asare’s Ananse in the Land of the Idiots
Authors: Arthur Peter
Published: September 2020

This paper investigates the academic implication of Western influence on the study of Ghanaian oral literature and the extent to which literature in Ghana is “indigenized”, especially in the area of drama as addressed in Nana Yaw Asare’s Ananse in the Land of the Idiots. As the iron walls of Metropolitan English begin to show cracks, there is now a new development that brings new imaginations crucial for critically looking at the Ghanaian folklore as a literary piece. Using the ethnographic and the stylistic approaches for this study, one of the results of these new imaginations is to investigate “anansesεm” text as both drama and narrative. From that perspective, one of the findings in this paper is that Ananse, whose behavior makes people taxonomize “anansesεm” as a trickster folklore, far from being a trickster, is a real philosopher and cultural hero. Other findings are that the very behavior that qualifies Ananse to be called a trickster is indeed an Akan philosophical expression of how to survive in a secular world and that among the Akans, thinking right is highly prized, failure of which does not only bring about the doom of the perpetrator but that of the entire community. Again, the current moral thought in Ghana is based on the fact that religion is a Western invention and that the real moral thought of the Ghanaian as a social or a secular being as demonstrated by Ananse leads to the conclusion that corruption is the result of weak cultural thinking structures. The Akan folklore therefore has a lot to offer in terms of literature if treated as a locally produced text.
STUDY OF EFFICIENCY OF SURGICAL TREATMENT OF TUNNEL NEUROPATHY OF THE UPPER EXTREMITY AT ELDERLY PATIENTS
Authors: Egiazaryan K. A. , Chulovskaya I. G. , Skvortsova M. A. , Lobachev E. V. , Ershov N. S.
Published: September 2020

The research objective are the assessment and increase in efficiency of treatment of tunnel neuropathy of the upper extremities at patients aged from 60 years and also more senior.Material and methods - the examination and the subsequent treatment of 115 patients of age category 60 years and more senior with compression pathology of nerves of the upper extremity. Diagnostic process included clinical examination, an ultrasonography, an electroneuromyography (EMG).Results - total number of cases of neuropathy is 140 at 115 patients due to the multiple combined compression of nerves in several channels in 25 cases. All patients included in a research had performed open decompression of a nerve . The excellent result was received at 32 (27.8%) patients, good - in 68 (59.1%) cases, satisfactory - at 13 (11.3%) patients, unsatisfactory - at 2 (1.7%) patients.The conclusion - expeditious treatment of tunnel neuropathy at elderly patients allows to improve quality of life of patients and gives low level of complications.
INTRAABDOMINAL HYPERTENSION SYNDROME: CURRENT STATE OF THE PROBLEM
Authors: Samartsev V. A. , Gavrilov V. A. , Pushkarev B. S.
Published: September 2020

Syndrome of intra-abdominal hypertension (SIAH) is a dangerous complication that can occur in patients with a surgical profile after surgery in the abdominal cavity. Only in the past 25 years has the SIAH been recognized. According to W. Ertel et al., In one third of patients with peritonitis, pancreatic necrosis, injuries of the abdominal cavity and after extensive surgery, there is an increase in intra-abdominal pressure (IAP), while SIAH develops in 5.5% of such patients. Mortality in SIAH is 42–68%. The reason for the development of so many deaths is the presence of diagnostic, preventive and therapeutic measures, as well as differences in the interpretation of terms. Today, much attention is paid to the study of SIAH, official attempts are being made to standardize and define terms and recommended methods of treatment, but this problem needs further study. The review presents data on the current state of the problem, current trends in the diagnosis, prevention and treatment of patients with IAP and SIAH, their use in practical research.
WAYS TO IMPROVE RESULTS OF ENDOSURGICAL TREATMENT OF ACHALASIA
Authors: Galimov O. V. , Khanov V. O. , Bakirov M. R. , Saifullin R. R. , Galimov D. O.
Published: September 2020

Aim. To improve the method of Heller cardiomyotomy for best immediate and long-term results of treatment of esophageal achalasia.Materials and methods. Analyzing the results of surgical treatment of 280 patients with esophageal achalasia who were treated in the Department of Surgical Diseases and New Technologies of the Bashkir State Medical University (Ufa) and the Department of Surgery and Stomach of the Republican Clinical Oncology Center (Kazan) for a period from 2000 to 2019. We conducted a cohort retrospective study in 2 groups (laparoscopic esophagocardiomyotomy according to Heller, supplemented by anterior modified hemifundoplication according to Dor (n = 74) and traditional laparoscopic interventions (n = 206).Results. The authors have developed an original method of laparoscopic esophagocardiomyotomy, including the use of devices that facilitate the mobilization of cardia and the formation of fundoplication cuffs. Patients were examined by performing esophagogastroduodenoscopy, contrast X-ray scopy of the esophagus and stomach, esophagomanometry, pH-measurement in distal part of esophagus. Long-term results of up to 2 years were tracked. Surgically treated patients were tested by special application forms. Received results showed the restoration of quality of life in most of the subjects.Conclusion The developed technique of laparoscopic esophagocardiomyotomy, including the use of intra-esophageal transillumination and a device for measuring the esophagus, prevents damage to the esophagus wall and postoperative complications associated with insufficient or excessive narrowing of the esophagus. Of the 74 patients, 66 (89.2 %) rated the result as excellent and good, 6 (8.1 %) as satisfactory, and 2 (2.7 %) as unsatisfactory.
The Isotropic Interplanetary Dust Cloud and Near-infrared Extragalactic Background Light Observed with COBE/DIRBE
Authors: Sano K. , Matsuura S. , Yomo K. , Takahashi A.
Published: September 2020

We report observation of isotropic interplanetary dust (IPD) by analyzing the infrared (IR) maps of the Diffuse Infrared Background Experiment (DIRBE) on board the Cosmic Background Explorer (COBE) spacecraft. To search for the isotropic IPD, we perform new analysis in terms of the solar elongation angle (ϵ), because we expect the zodiacal light (ZL) intensity from the isotropic IPD to decrease as a function of ϵ. We use the DIRBE weekly averaged maps covering 64° ≲ ϵ ≲ 124° and inspect the ϵ dependence of residual intensity after subtracting conventional ZL components. We find the ϵ dependence of the residuals, indicating the presence of the isotropic IPD. However, the mid-IR ϵ dependence is different from that of the isotropic IPD model at ϵ ≳ 90°, where the residual intensity increases as a function of ϵ. To explain the observed ϵ dependence, we assume a spheroidal IPD cloud showing higher density farther away from the Sun. We estimate the intensity of the near-IR extragalactic background light (EBL) by subtracting the spheroidal component, assuming the spectral energy distribution from the residual brightness at 12 μm. The EBL intensity is derived as

,

, and

at 1.25, 2.2, and 3.5 μm, respectively. The EBL is still a few times larger than the integrated light of normal galaxies, suggesting the existence of unaccounted-for extragalactic sources.
HCN Production in Titan’s Atmosphere: Coupling Quantum Chemistry and Disequilibrium Atmospheric Modeling
Authors: Pearce Ben K. D. , Molaverdikhani Karan , Pudritz Ralph E. , Henning Thomas , Hébrard Eric
Published: September 2020

Hydrogen cyanide (HCN) is a critical reactive source of nitrogen for building key biomolecules relevant for the origin of life. Still, many HCN reactions remain uncharacterized by experiments and theory, and the complete picture of HCN production in planetary atmospheres is not fully understood. To improve this situation, we develop a novel technique making use of computational quantum chemistry, experimental data, and atmospheric numerical simulations. First, we use quantum chemistry simulations to explore the entire field of possible reactions for a list of primary species in N2-, CH4-, and H2-dominated atmospheres. In this process, we discover 33 new reactions with no previously known rate coefficients. From here, we develop a consistent reduced atmospheric hybrid chemical network (CRAHCN) containing experimental values when available and our calculated rate coefficients otherwise. Next, we couple CRAHCN to a 1D chemical kinetic model (ChemKM) to compute the HCN abundance as a function of atmospheric depth on Titan. Our simulated atmospheric HCN profile agrees very well with the Cassini observations. CRAHCN contains 104 reactions; however, nearly all of the simulated atmospheric HCN profile can be obtained using a scaled-down network of only 19 dominant reactions. From here, we form a complete picture of HCN chemistry in Titan’s atmosphere, from the dissociation of the main atmospheric species, down to the direct production of HCN along four major channels. One of these channels was first discovered and characterized in Pearce et al. and this work.
Contribution of High-energy GRB Emissions to the Spectrum of the Isotropic Diffuse γ-Ray Background
Authors: Yao Yu-Hua , Chang Xiao-Chuan , Hu Hong-Bo , Pan Yi-Bin , Zhang Hai-Ming , Li Hua-Yang , Qiao Bing-Qiang , Kang Ming-Ming , Yang Chao-Wen , Liu Wei , Guo Yi-Qing
Published: September 2020

High-precision measurement of the isotropic diffuse γ-ray background (IGRB) has been extrapolated to the TeV energy region using the Fermi-LAT experiment. Various kinds of astrophysical sources are candidates for its origin. However, a consensus on the dominant source has been difficult to reach. Recent observations of the γ-ray emission of γ-ray bursts (GRBs), denoted as the synchrotron self-Compton (SSC) component in the afterglow phase, in the sub-TeV energy region by MAGIC and HESS experiments shed new light on this topic. In this work, we revisit the contribution from the SSC component of GRBs to the IGRB. First, a sample set of GRB events is obtained and examined using observations from Fermi-LAT. Second, the SSC component, described by the energy ratio R
ext and spectral index β
ext, is assigned to every GRB event. We can obtain the total spectrum contribution based on this GRB sample. We find that when R
ext and β
ext reach ∼20% and −1.6, respectively, the contribution from GRB emission dominates in the energy region of hundreds of GeV. We hope that the LHAASO and CTA experiments under construction can observe a large number of GRBs to fix those parameters in coming years. A surviving tail is expected, which can serve to check our calculations based on future satellite experiments such as HERD and GAMMA400.
New Calculations of Stark-broadened Profiles for Neutral Helium Lines Using Computer Simulations
Authors: Tremblay Patrick , Beauchamp A. , Bergeron P.
Published: September 2020

We present new calculations of Stark-broadened profiles for neutral helium lines using computer simulations that include some important aspects aimed at better representing the dynamical environment of the helium atom. These include the unification of ion and electron treatment, the correction for ion dynamics, the transition of the electron contribution to broadening from the core to the wings of the profile, the numerical integration of the time evolution operator of helium perturbed by a fluctuating electric field, the Debye correction for the correlation of the motion of charged perturbers, local density variations, and particle reinjection. We compare the results of our simulations for the He i
λλ4471 and 4922 lines with other results published in the literature. We also test our simulation environment for narrow lines (He i

and 6678) and broader lines (He i

and 4144). We find that the narrow lines are more difficult to produce adequately than the broader ones.
On the Origin of a Rotating Metal-poor Stellar Population in the Milky Way Nuclear Cluster
Authors: Arca Sedda Manuel , Gualandris Alessia , Do Tuan , Feldmeier-Krause Anja , Neumayer Nadine , Erkal Denis
Published: September 2020

We explore the origin of a population of stars recently detected in the inner parsec of the Milky Way (MW) nuclear cluster, which exhibits subsolar metallicity and a higher rotation compared to the dominant population. Using state-of-the-art N-body simulations, we model the infall of massive stellar systems into the Galactic center, both of Galactic and extragalactic origin. We show that the newly discovered population can either be the remnant of a massive star cluster formed a few kiloparsecs away from the Galactic center (Galactic scenario) or be accreted from a dwarf galaxy originally located at 10–100 kpc (extragalactic scenario) and that reached the Galactic center 3–5 Gyr ago. A comparison between our models and characteristic Galactocentric distance and metallicity distributions of MW satellites and globular clusters favors the Galactic scenario. A comparison with clusters associated with the Enceladus-Sausage, Sequoia, Sagittarius, and Canis Major structures suggests that the progenitor of the observed metal-poor substructure formed in situ rather than being accreted.
Revealing the Formation of the Milky Way Nuclear Star Cluster via Chemo-dynamical Modeling
Authors: Do Tuan , David Martinez Gregory , Kerzendorf Wolfgang , Feldmeier-Krause Anja , Arca Sedda Manuel , Neumayer Nadine , Gualandris Alessia
Published: September 2020

The Milky Way nuclear star cluster (MW NSC) has been used as a template to understand the origin and evolution of galactic nuclei and the interaction of nuclear star clusters with supermassive black holes. It is the only nuclear star cluster with a supermassive black hole where we can resolve individual stars to measure their kinematics and metal abundance to reconstruct its formation history. Here, we present results of the first chemo-dynamical model of the inner 1 pc of the MW NSC using metallicity and radial velocity data from the KMOS spectrograph on the Very Large Telescope. We find evidence for two kinematically and chemically distinct components in this region. The majority of the stars belong to a previously known supersolar metallicity component with a rotation axis perpendicular to the Galactic plane. However, we identify a new kinematically distinct subsolar metallicity component that contains about 7% of the stars and appears to be rotating faster than the main component with a rotation axis that may be misaligned. This second component may be evidence for an infalling star cluster or remnants of a dwarf galaxy, merging with the MW NSC. These measurements show that the combination of chemical abundances with kinematics is a promising method to directly study the MW NSC’s origin and evolution.
The Archetypal Ultra-diffuse Galaxy, Dragonfly 44, Is not a Dark Milky Way
Authors: Bogdán Ákos
Published: September 2020

Due to the peculiar properties of ultra-diffuse galaxies (UDGs), understanding their origin presents a major challenge. Previous X-ray studies demonstrated that the bulk of UDGs lack substantial X-ray emission, implying that they reside in low-mass dark matter halos. This result, in concert with other observational and theoretical studies, pointed out that most UDGs belong to the class of dwarf galaxies. However, a subset of UDGs is believed to host a large population of globular clusters (GCs), which is indicative of massive dark matter halos. This, in turn, hints that some UDGs may be failed L
⋆ galaxies. In this work, I present Chandra and XMM-Newton observations of two archetypal UDGs, Dragonfly 44 and DF X1, and I constrain their dark matter halo mass based on the X-ray emission originating from hot gaseous emission and from the population of low-mass X-ray binaries residing in GCs. Both Dragonfly 44 and DF X1 remain undetected in X-rays. The upper limits on the X-ray emission exclude the possibility that these galaxies reside in massive (M
vir ≳ 5 × 1011
M
⊙) dark matter halos, suggesting that they are not failed L
⋆ galaxies. These results demonstrate that even these iconic UDGs resemble to dwarf galaxies with M
vir ≲ 1011
M
⊙, implying that UDGs represent a single galaxy population.