bluuebunny/crossref_metadata_2025 huggingface dataset:
management tools of the concept of managing the development of the production-economic system of an aircraft engine building enterprise
Authors:   Department of Economics and Management of Industrial Production, Head of the Coordinating Methodological Center for the Implementation of the Digital Economy Perm National Research Polytechnic University, Тashkinov А. G. ,   Perm Plant «Mashinostroitel»
Published: July 2023

The article presents the adoption of managerial decisions, the author proposed to take into account the limitations in the implementation of the considered concepts of lean production and responsive production. a cause-and-effect analysis of the existing problems of implementing lean manufacturing is presented. The developed concept for the development of the production and economic system of the enterprise on the principles of lean production of JSC Perm Plant Mashinostroitel is described.
The main stages of the deployment of the lean production concept of JSC Perm Plant «Mashinostroitel»
Authors:   Department of Economics and Management of Industrial Production, Coordinating Methodological Center for the Implementation of the Digital Economy Perm National Research Polytechnic University Perm Plant «Mashinostroitel», Тashkinov А. G.
Published: July 2023

The article presents a methodological view on the solution of a scientific problem, describes the relevance of the problem. An analysis of the general methodological approaches of the concept of managing the development of the production and economic system of an enterprise has been carried out. The conceptual provisions of the formation and development of the concept of lean fast-response and active production at the enterprise, their characteristic features are considered. The developed concept for the development of the production and economic system of the enterprise on the principles of lean production of JSC Perm Plant Mashinostroitel is described.
THE IMPACT OF TRANSTECHNOLOGICAL DEVELOPMENT ON THE FUTURE HUMANITY
Authors: Kravchenko P. , Kiselyova T.
Published: July 2023

The main idea of the transhumanist movement is the creation of a new technological human species and the ability to overcome the existing limits of human development imposed by biological heritage. The use of new technologies in human life will change both the natural side of human life and social. The transhumanist evolution of man actualizes and opens up the problems of society related to human interaction. The aim of the article is socio-philosophical review of forecasts and probable consequences of the implementation transhumanist ideas in human life. Research methods are comprehensive and based on philosophicalanthropological and philosophical-cultural analysis of transhumanist concepts of building a transsociety. Discussion. There are many ethical, social, cultural, philosophical and scientific issues that need to be studied and considered in detail.Transhumanists’ calls for radical human change raise fears that man will eventually lose his unique nature. The call for the complete modernization of man is certainly bold, but transhumanism will not go far if it is too shocking and unconventional. However, transhumanists agree that the existence of a society of transhumans requires the introduction of new norms and rules of life. Transhumanists believe that we can talk about improving the situation of humanity if the situation of specific people has improved. And only a person can judge what is good for him or her. Therefore, transhumanists value the personal freedoms and rights of those who want to use technology to expand their mental and physical capabilities and increase control over their own lives. Finally, the ideas of transhumanism do not pose a danger to social development. They are only the basis for building a better society with responsibility to use technological advances.
HEGEL’S ANALYSIS OF THE CONCEPT OF DEISM IN THE PHILOSOPHY OF VOLTAIRE
Authors: Sheiko S. , Ilchenko A.
Published: July 2023

The article presents the Hegelian analysis of the concept of deism inVoltaire’s philosophy. The problem of the relationship between the truths of themind and the religious revelation of faith is revealed, which is the beginning ofthe formation of the philosophy of deism in the French Enlightenment of the 18thcentury. The ontological and epistemological basis of Voltaire’s worldview in hishistorical- philosophical searches are critically analyzed. The German philosopherproves the abstract nature of the deistic principle in philosophy as a result of theinfluence of the one-sidedness of empiricism and rationalism. This concerns theanalysis of social cognition and the interpretation of human free will. The Frenchin their philosophical constructions, Hegel noted, proceeded from the principle ofuniversality and the embodiment of the concept of “wit”, while the Germans reliedon the possibilities of the mind. The deistic tendencies of Voltaire’s worldviewpermeate the foundations of his theoretical and practical philosophy, includinghuman existence, morality, and free will.
POST-FOLKLORE AS A SOCIO-CULTURAL PHENOMENON OF THE NETWORK SOCIETY
Authors: Voshchenko V.
Published: July 2023

The article characterizes post-folklore as a cultural phenomenon of the network society and defines various aspects of its functioning − sociocommunicative, cultural and psychological. The research methodology consisted of a set of basic approaches, principles and methods of scientific research. To achieve the goal, a set of general scientific and special methods was used, including the methods of logical analysis, problemchronological, generalization, synthesis, induction, and analogy.Research results. It has been proven that post-folkloric creativity is important for the development of social communications, as it promotes the exchange of information between users of social networks, conveys people’s knowledge, moods, feelings, and emotions. In the cultural aspect, the works of post-folklore appear as cultural heritage of modern urbanized society and are represented by various types and genres. From the point of view of psychology, post-folklore has an impact on individual and social consciousness, on the development of cognitive processes, etc. The emergence of post-folklore in the field of education is separately mentioned, which indicates its important importance for the formation of the worldview of school youth.Conclusions. Today post-folklore is the subject of scientific research as a phenomenon of mass culture and network society, as a means of social communication, as a phenomenon that has an impact on public and individual consciousness and is gradually being established in the field of education. In the era of accelerated development of information and communication technologies, everyone has the opportunity to become a collector or author of post-folkloric creativity. Further research is planned to be carried out in the direction of studying the prospects for the development of post-folklore in Ukrainian and foreign cultures.
POLITIK ANGGARAN BELANJA DESA MASA PANDEMI DI KALURAHAN SUMBERMULYO, BAMBANGLIPURO, BANTUL, DAERAH ISTIMEWA YOGYAKARTA
Authors: Tyas Hari Saptaning , Winarti Safitri Endah , Raharjo Triyanto Purnomo , Puspitasari Condrodewi
Published: July 2023

Perubahan APBDes tahun 2020 pada masa pandemi di Kalurahan Sumbermulyo, Bambanglipuro, Bantul dilakukan 3 kali, dengan realokasi bidang penyelenggaraan pemerintahan desa secara prosentase mengalami perubahan paling sedikit. Tujuan penelitian ini untuk mendeskripsikan politik anggaran di masa pandemi. Penelitian ini menggunakan metode interpretative kualitatif, dengan teknik pengumpulan data observasi, wawancara, FGD dan dokumentasi. Informan berjumlah 13 orang. Hasil penelitian menunjukkan, deliberasi telah dilakukan karena pemerintah desa dihadapkan dengan berbagai kepentingan stakeholders desa, meskipun pemerintah supradesa menghendaki terjadinya depolitisasi dengan mengeluarkan berbagai aturan yang harus dilaksanakan oleh desa. Kontestasi terjadi dengan adanya upaya masing-masing pihak terutama para kepala dukuh untuk mempertahankan program pembangunan fisik tetap dilaksanakan di pedukuhan masing-masing. Partisipasi masyarakat relatif rendah, karena proses perubahannya langsung dimusyawarahkan di tingkat desa tanpa melalui musyawarah pedukuhan. Distribusi anggaran belanja terbesar pada bidang penyelenggaraan pemerintahan desa. Otoritas dan kapasitas para pihak di desa cenderung diperlemah dengan mengutamakan “kemanusiaan” dan “gerak cepat”, untuk penanganan pandemi.
QUALITY OF APBD ACCORDING TO THE PERSPECTIVE OF COMMUNITY PARTICIPATION AND TRANSPARENCY OF PUBLIC POLICY
Authors: Anggadini Sri Dewi , Rohmawati Tatik , Damayanti Sari , Bramasto Ari
Published: July 2023

This study aims to find out the implementation of community participation and transparency of public policy on the quality of regional budget (APBD) in the South Coastal District Health Office. factors tested in this study are Community Participation and Public Policy Transparency as independent variables. While the quality of APBD as a dependent variable. The method used in this research is descriptive method. The population in this study is all employees of the Sub Division of Finance and Sub Division of Programs and Budget of the South Coast District Health Office. The sampling technique used is using census method (saturated sample), so that the number of samples used is 36 sample data. The data collection method is carried out by distributing questionnaires to employees of the Sub Division of Finance and the Program and Budget Sub-Section of the South Coastal District Health Office. The results showed that the Implementation of Community Participation and Transparency of Public Policy on the Quality of APBD in the South Coastal District Health Office is quite good but not fully optimal, where there is still a lack of participation and transparency carried out.

Keywords: Transparency of Public Policy, Public Participation, Quality of APBD
DAMPAK KEBIJAKAN PELARANGAN PENGGUNAAN CANTRANG PADA NELAYAN CANTRANG DI KECAMATAN BRONDONG KABUPATEN LAMONGAN
Authors: Hanum Alfi Azhari , Saiman Saiman , Sihidi Iradhad Taqwa
Published: July 2023

This study aims to see the impact of the cantrang prohibition policy issued by the Ministry of Fisheries and Marine Affairs in Brondong District, Lamongan Regency. Through the Regulation of the Minister of Marine Affairs and Fisheries Number 2 of 2015 concerning the Prohibition of Using Hela Trawl and Trawling Fishing Tools in the WPPNRI article 4 paragraph (2), the Indonesian government wants to maintain the sustainability of Indonesia's marine resources which at the same time has negative implications for the income of fishermen and other parties. others. This research is categorized into a descriptive qualitative type, the data obtained using the direct interview method, observation, and documentation that supports this research. Research shows that fishermen and related parties have suffered significant losses due to drastically reduced fish catch, which is contagious to the sluggishness of fish auction and boat building services. There is resistance from fishermen to this policy which can be resolved.

Keywords: Policy Impact, Cantrang Policy, Cantrang.
DINAMIKA PRAKTIK COLLABORATIVE GOVERNMENT DI BIDANG KEBENCANAAN DI DESA NGABAR KECAMATAN SIMAN KABUPATEN PONOROGO, JAWA TIMUR
Authors: Khoirurrosyidin Khoirurrosyidin , Nasution Robby Darwis , Triono Bambang , Hilman Yusuf Adam
Published: July 2023

Konsep Colaborative Government mulai banyak di praktikan oleh lembaga pemerintah, hal ini tidak terlepas dari kebutuhan lembaga yang ingin menjalankan programya secara maksimal, melalui pelibatan aktor di luar sistem, pemerintah menyadari bahwa mereka tidak akan bisa mencapai keberhasilan dalam menjalankan program jika dilakukan sendiri tanpa bantuan pihak lain, sehingga keterlibatan pihak lain menjadi penting, seperti: akademisi, media, dan juga komunitas masyarakat, selama ini konsep Colaborative Governemnt telah banyak dilakukan di sektor ekonomi, namun jika di laksanakan dalam program kebencanaan apakah memungkinkan, atau bisa optimal. Praktik Penanggulangan bencana yang ada di Desa Ngabar, Kecamatan Siman, Kabupaten Ponorogo selama ini masih berjalan secara tekstual, melalui koordinasi dengan struktur pemerintahan yang ada di atasnya, hal ini masih sangat umum dan perangkat desa menyadari hal tersebut, bahwa secara kelembagaan diperlukan pihak â€“ pihak di luar pemerintah untuk membantu tugas mereka, akan tetapi ada kendala terkait bagaimana caranya dan apakah dapat memanfaatkan anggaran yang dimiliki desa, perlu adanya inisiatif dan juga masukan â€“ masukan yang mendukung praktik tersebut supaya dapat terlaksana.
ANALISIS RASIO KEUANGAN DAERAH DALAM MENILAI KINERJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN BARITO SELATAN
Authors: Haridison Anyualatha , Permana Diano
Published: July 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisis Kinerja Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Barito Selatan tahun 2014-2018 yang diukur dengan menggunakan rasio keuangan daerah, kemudian hasilnya tersebut digunakan kembali untuk mengetahui dan menganalisis faktor-faktor yang menyebabkan naik turunnya rasio keuangan daerah Kabupaten Barito Selatan.Penelitian ini merupakan penelitian kualitatif yakni penelitian yang dilakukan dengan mengumpulkan dan menyajikan data yang diterima dari Pemerintah Kabupaten Barito Selatan khususnya berupa data-data jumlah Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Barito Selatan sehingga memberikan gambaran yang cukup jelas untuk penulis menganalisis serta membandingkan dengan teori yang ada. Hasil penelitian menunjukkan kinerja Pemerintah Daerah Kabupaten Barito Selatan dengan menggunakan rasio keuangan daerah mengalami penurunan, sehingga masih perlu peningkatan yang ekstra karena orientasi anggaran yang tercermin dari tinjauan kelima rasio masih belum terfokus pada kepentingan publik sebagaimana seharusnya.
SELF-DISCLOSURE INTERAKSI DALAM JARINGAN ONLINE PADA TEORI PENETRASI SOSIAL
Authors: Sari Putri Widya
Published: July 2023

Penelitian mengenai self-disclosure dalam interaksi jaringan online masih menarik untuk diteliti terlabih pada saat ini mengikuti perkembangan zaman dimana kehidupan kita bergantung pada teknologi serta saat ini kita masih dalam masa pandemi covid-19. Tulisan ini bertujuan untuk memberikan gambaran dan pengetahuan lebih luas terkait pengungkapan diri dalam jaringan online serta kedalaman dan keluasan suatu hubungan dala komunikasi pada Teori Penetrasi Sosial. Metode penelitian yang digunakan menggunakan pendekatan literature review. Hasil penelitian menemukan bahwa self-disclosure dapat terjadi dalam jaringan interaksi online yang tidak hanya dangkal namun juga mendalam dalam hubungannya untuk mencari hubungan yang intim dalam komunikasi interpersonal. Harapan dari penulisan ini adalah dapat memberikan kontribusi keilmuan bahwa self-disclosure dalam interaksi online juga dapat dilakukan secara mendalam walaupun tidak dilakukan pada saat tatap muka karena pada hakikatnya manusia adalah makhluk sosial yang butuh untuk berinteraksi dan menjadi dekat.
PENGARUH KEMANDIRIAN PRIBADI WIRAUSAHA DAN KOMPETENSI WIRAUSAHA TERHADAP KEBERHASILAN USAHA PADA DISTRO DI THE HALLWAY SPACE KOTA BANDUNG
Authors: Firmansyah Rizal , Iffan Muhammad
Published: July 2023

Tujuan penelitian ini adalah untuk mengetahui tanggapan responden mengenai Kemandirian Pribadi Wirausaha, Kompetensi Wirausaha, dan Keberhasilan Usaha, serta untuk mengetahui pengaruh Kemandirian Pribadi Wirausaha dan Kompetensi Wirausaha terhadap Keberhasilan Usaha Pada Distro di The Hallway Space, baik secara parsial maupun parsial serentak. Penelitian ini menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif, meliputi uji validitas, uji reliabilitas, analisis regresi linier berganda, analisis koefisien korelasi, analisis koefisien determinasi, dan pengujian hipotesis dengan menggunakan uji-t dan uji-F. Sampel dalam penelitian ini adalah 40 orang pelaku usaha. Teknik pengumpulan data dengan menyebarkan kuesioner dan melakukan wawancara dengan pemilik usaha. Hasil penelitian menunjukkan bahwa Kemandirian Pribadi Wirausaha, Kompetensi Wirausaha, dan Keberhasilan Usaha pada Distro di The Hallway Space Kota Bandung secara umum termasuk dalam kategori cukup. Hasil pengujian hipotesis menunjukkan bahwa Kemandirian Pribadi Wirausaha dan Kompetensi Wirausaha berpengaruh positif dan signifikan terhadap Keberhasilan Usaha baik secara parsial maupun simultan. Penelitian ini diharapkan dapat menjadi acuan bagi pelaku usaha untuk dapat meningkatkan Keberhasilan Usaha dengan mempertimbangkan Kemandirian Pribadi Wirausaha dan Kompetensi Wirausaha sebagai faktor penentu.
PENGARUH KETERAMPILAN MENGAJAR GURU DAN FASILITAS BELAJAR TERHADAP MOTIVASI BELAJAR SISWA DI SMA NEGERI 2 TORAJA UTARA
Authors: Yusuf Nugrahadi , Rizaldi Arjuna
Published: July 2023

Penelitian ini bermaksud untuk mengetahui dan menguji apakah perlu atau tidak perlu pengaruh keterampilan mengajar guru dan fasilitas belajar terhadap motivasi belajar siswa di SMA Negeri 2 Toraja Utara baik secara parsial maupun simultan. Metode penelitian yang dipakai pendekatan kuantitatif, deskriptif dan verifikatif. Penelitian ini memakai metode deskriptif dan verifikatif.Teknik analisis data Responden dalam penelitian ini adalah 93 responden. Teknik penarikan sampel yang digunakan adalah teknik purposive sampling. Alat analisis yang digunakan meliputi analisis regresi linier berganda dan hipotesis menggunakan SPSS v25. Hasil yang diperoleh menunjukkan  hasil  uji-t  menunjukkan  adanya  pengaruh yang signifikan. Hasil Uji-F juga berpengaruh signifikan terhadap motivasi belajar.
STRATEGIK MANAJEMEN HIMPUNAN MAHASISWA JURUSAN MANAJEMEN (HMJ-M) DALAM PERAN MENINGKATKAN PRESTASI BELAJAR MAHASISWA (STUDI KASUS: MAHASISWA JURUSAN MANAJEMEN FEB UPR)
Authors: Harinie Luluk Tri , Aprilita Aprilita , Lavenia Angelita , Silaban Casma Rusmada , Repanela Claudia Raberta , Ryadi Deni Dwiyan , Mariska Eny , Galadis Galadis , Febrianti Nalyta , Regina Putri , Triesa Sevira Ananda
Published: July 2023

Metode yang diterapkan pada penelitian ini bertujuan untuk mengetahui strategi Himpunan Mahasiswa Jurusan Manajemen (HMJ-M) untuk meningkatkan prestasi belajar mahasiswa yakni melalui pelaksanaan dokumentasi dan wawancara. Maka dari itu, peneliti harus menyelesaikan review dengan tekad untuk menemukan strategi manajemen yang digunakan oleh Himpunan Mahasiswa Jurusan Manajemen (HMJ-M) untuk meningkatkan prestasi belajar mahasiswa tidak hanya secara akademik akan tetapi non-akademik pula. Penelitian ini memiliki tujuan guna memperoleh pemahaman yang lebih mendalam mengenai prosedur perencanaan, pelaksanaan, dan pengawasan ketua Himpunan Mahasiswa Jurusan Manajemen. Wawancara dan observasi merupakan instrumen yang diterapkan pada jenis penelitian kualitatif deskriptif ini. Data penelitian bersumber dari Pembina Himpunan Mahasiswa Jurusan Manajemen. Dengan demikian, titik fokus penelitian ini yaitu pada faktor-faktor yang meningkatkan prestasi belajar mahasiswa.
NORMA PRIBADI DAN KEPATUHAN WAJIB PAJAK: APAKAH KEPERCAYAAN PADA PEMERINTAH BERPERAN?
Authors: Hidayatulloh Amir , Fikrianoor Kahfi
Published: July 2023

Tujuan penelitian ini adalah untuk menganalisis pengaruh norma pribadi dan kepercayaan pada pemerintah terhadap kepatuhan wajib pajak. Selain itu, penelitian ini juga bertujuan untuk menganalisis apakah kepercayaan pada pemerintah memediasi pengaruh antara norma pribadi terhadap kepatuhan wajib pajak. Populasi penelitian ini adalah wajib pajak orang pribadi di Kalimatan, sedangkan sampel penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Kalimatan Tengah. Pengambilan sampel menggunakan purposive sampling, dengan kriteria wajib pajak orang pribadi yang memiliki Nomor Pokok Wajib Pajak. Data dikumpulkan dengan menyebarkan kuesioner dengan bantuan jejaring sosial. Teknik analisis data menggunakan Partial Least Square (PLS) dengan bantuan WarpPLS. Responden penelitian ini berjumlah 104 responden. Penelitian ini memeroleh hasil bahwa kepatuhan wajib pajak orang pribadi dipengaruhi oleh norma pribadi dan kepercayaan pada pemerintah, akan tetapi kepercayaan pada pemerintah tidak memediasi pengaruh antara norma pribadi terhadap kepatuhan wajib pajak.
KINERJA KEUANGAN, TATA KELOLA, PAJAK PENGHASILAN, DAN PERATAAN LABA
Authors: Soewignyo Fanny , Wagiu Aaron Maxplay , Partosuwito Hendiarto Sutanto
Published: July 2023

Penelitian ini bertujuan untuk mengukur kemampuan kinerja keuangan, tata kelola dan pajak penghasilan dalam memprediksi praktik perataan laba perusahaan terdaftar pada indeks IDX High Dividend 20 selama periode 2018-2021. Sampel yang diperoleh sebanyak 16 perusahaan dipilih menggunakan teknik purposive sampling dengan total 64 observasi. Teknik analisis regresi logistik digunakan dengan variabel dependen perataan laba diukur menggunakan indeks Eckel dan lima variabel independen yaitu dividend payout ratio, debt to asset ratio, debt to equity ratio, rasio kepemilikan manajerial dan rasio pajak penghasilan. Hasil temuan pada penelitian ini mengindikasikan bahwa, adanya keterlibatan langsung investor dalam Rapat Umum Pemegang Saham dalam menentukan pembagian dividen dengan mempertimbangkan laba perusahaan dapat merupakan alasan rasio pembayaran dividen tidak dapat memprediksi praktik perataan laba. Demikian juga dengan kepemilikan manajerial maupun pajak penghasilan tidak mampu memprediksi praktik perataan laba. Rasio hutang terhadap aset yang tinggi dapat meningkatkan praktik perataan laba demi memenuhi harapan pemegang saham maupun kreditur yang tertarik dengan laba yang stabil. Sedangkan semakin tinggi tingkat utang dibandingkan ekuitas menunjukkan tingginya tingkat kepercayaan kreditur dan dapat menurunkan kecenderungan praktik perataan laba dengan menyajikan laporan keuangan yang berkualitas.
Uma filosofia da educação em ciências no horizonte da hermenêutica filosófica
Authors: Carmo Ana Paula Carvalho do , Sousa Robson Simplicio de , Galiazzi Maria do Carmo
Published: July 2023

Entre los diversos temas que permean la Educación en Ciencias (EC), se enfatizan los modos de enseñanza y aprendizaje con foco en los aspectos conceptuales y cognitivos. Este ensayo tiene como objetivo presentar una Filosofía de la Educación en Ciencias (FEC) basada en la Hermenéutica Filosófica (HF) de Hans-Georg Gadamer con el fin de promover un camino ontológico para la EC que pueda sortear el énfasis mencionado. La FEC está constituida por la intersección de tres campos académicos: Filosofía, Filosofía de la Educación y Filosofía de la Ciencia. En Filosofía, el movimiento de comprender entender de manera ontológica explorado por Gadamer permite ver la Hermenéutica más allá de un carácter metodológico. En la Filosofía de la Educación, la HF se extiende a la apropiación del conocimiento, agregando una formación personal en la que hay exposición a la duda, valoración del diálogo, escucha del otro y búsqueda de la comprensión del mundo, pero también de uno mismo. En la Filosofía de la Ciencia, la perspectiva gadameriana permite una visión del trabajo científico en una racionalidad que se entrelaza con aspectos históricos, filosóficos y culturales a través de una aproximación entre la Hermenéutica y las Ciencias Naturales. Señalamos que una EC en la articulación entre estos campos con sesgo gadameriano promueve cambios en la dinámica escolar, en la disposición del alumno y del docente, en la forma de entenderse a sí mismo, al mundo y al lenguaje científico.
Reflexiones sobre la ciencia, la técnica y la tecnología en el pensamiento de Evandro Agazzi
Authors: Muñoz Gil Liliana Patricia , Rivera Guerrero Linda Marcela
Published: July 2023

Las últimas décadas atestiguan un avance acelerado de la tecnología. El futuro que se augura es asombroso en múltiples sentidos. Camina a pasos agigantados y veloces. Estos hechos abren una serie de acuciantes preguntas que exigen un serio discernimiento y que, alzándose como un desafío para los hombres del tercer milenio que comienza, no dejan indiferente al filósofo, uno de los más indicados para contribuir a su respuesta: ¿cómo se debe valorar este fenómeno?, ¿qué implicancias tiene en la vida humana?, ¿hacia dónde camina el acelerado progreso tecnológico? Preguntarse por lo que es la tecnología y darle el lugar adecuado es urgente para comprender mucho de lo que está sucediendo y afrontar debidamente los retos del mañana. El presente artículo tiene como objetivo contribuir a estas reflexiones desde el pensamiento del filósofo de la ciencia italiano Evandro Agazzi. Luego de una introducción, se presentarán algunas ideas sobre operacionalismo, realismo, ciencia y técnica en Evandro Agazzi; posteriormente, se desarrollarán los conceptos de ciencia y técnica en su propuesta, lo que permitirá desembocar en algunas reflexiones acerca del poder que la tecnología ha otorgado a la humanidad.
La ética profesional en la formación y en el ejercicio profesional del Contador Público
Authors: Quilia Valerio Jhoansson Víctor Manuel , Rimache Inca Maribel , Alfaro Mendoza Joel Alberto
Published: July 2023

La contaduría pública se ha vuelto una profesión importante en la actualidad, dado el cargo de confianza que asumen dentro de una institución al ser los emisores de información financiera relevante para la gerencia o la alta dirección. A su vez, es importante resaltar la gran cantidad de casos relacionados con la pérdida de valores y actos de corrupción que se presentan a diario en los medios de comunicación, la cual refleja la falta de ética de los profesionales a la hora de ejercer sus funciones. En este contexto, se resalta el concepto de ética profesional, el cual garantiza el buen desempeño de un profesional bajo una serie de normas éticas que regulan su comportamiento. Por ello, el objetivo del presente artículo fue explorar el rol de la ética profesional en la formación y el ejercicio profesional del contador público. Los datos y consejos proporcionados por un contador definen en gran medida las decisiones tomadas respecto a la estructura financiera de una empresa u organización, razón por la cual un contador debe ser una persona íntegra e interesada en perseguir el interés general. Dadas las deficiencias existentes en la integridad ética y moral de los contadores, tanto universidades como empresas están implementando medidas para combatir este problema, buscando fortalecer la confianza de la población en la contaduría y prevenir que los futuros profesionales caigan en prácticas inmorales que dañan a la sociedad.
A Etnomatemática e a reforma curricular brasileira
Authors: Giordano Cassio Cristiano , Sousa Olenêva Sanches , Haetinger Claus
Published: July 2023

A Etnomatemática, segundo Ubiratan D’Ambrosio, constitui uma subárea da História da Matemática e da Educação Matemática politicamente engajada, voltada para transformação social e para a recuperação da dignidade cultural dos indivíduos. Entretanto, em um dos momentos mais críticos para o povo brasileiro, em plena crise sanitária e econômica da pandemia de Covid-19, por uma infeliz coincidência, atravessamos uma ampla reforma curricular impulsionada publicação da “Base Nacional Comum Curricular – BNCC”, em 2018, documento norteador dos currículos nacionais que ignorou a História da Matemática, bem como nossa grande tradição em pesquisa e ensino etnomatemáticos. Por outro lado, os documentos curriculares complementares publicados em 2019: “Referenciais Curriculares para a Elaboração de Itinerários Formativos” e “Temas Contemporâneos Transversais na BNCC: Contexto Histórico e Pressupostos Pedagógicos” colocaram os professores brasileiros diante de um vazio fértil, repleto de desafios e possibilidades. Discutir esse cenário educacional é o objetivo central deste artigo. Trata-se de uma pesquisa qualitativa, de cunho bibliográfico e documental, que se debruça sobre documentos curriculares brasileiros e pesquisas embasadas na Etnomatemática, para tentar responder à nossa questão de pesquisa “Quais os principais desafios e possibilidades para a promoção da Etnomatemática na Educação Básica brasileira, no contexto da atual reforma curricular, em uma perspectiva interdisciplinar e transdisciplinar?”. Nosso foco é a rede estadual de ensino de São Paulo, por se tratar da maior rede de ensino do Brasil e por ser uma das primeiras e elaborar um currículo pautado pela BNCC, além de um projeto próprio para a exploração dos temas curriculares transversais, implantação e implementação do Novo Ensino Médio. Nossos resultados mostram que, apesar do engessamento curricular promovido pela BNCC, ainda existe margem para desenvolvimento de propostas educacionais que contemplem as necessidades locais, que respeite as diferenças regionais e as peculiaridades da cultura escolar, em uma perspectiva etnomatemática.
Unincorporated
Authors: Velasco Richard Carlos L. , Powell Ashly
Published: July 2023

In this paper, the authors take part in a duoethnographic dialogical and reflective conversation about their experiences in mathematics teaching and learning in two unincorporated United States (US) territories (Guåhan and the US Virgin Islands) and discuss how such differed from experiences since moving to the US mainland. The two authors are in a professional mentor-mentee relationship and currently work at a large research university in the central US. Informed by recent experiences since living in the US mainland, the authors used the edited book, “Rehumanizing Mathematics for Black, Indigenous, and Latinx Students” by Goffney et al. (2018) to ground their reflections and discussion. The Rehumanizing Mathematics conceptual framework was used as a sociopolitical lens to guide their dialogic exchange. As duoethnography was used as the methodological approach to analyze the discussion and reflections, the authors were the focal sites of research. Findings from this duoethnography revealed three themes: (1) a recollection of race, culture, language in mathematics; (2) math classrooms as familial community; and (3) culturally responsive mathematics. The paper concludes with implications of these findings for researcher and practitioner communities.
Experiencing Critical Mathematics Education
Authors: Steflitsch Daniela
Published: July 2023

When students ponder why they consider it relevant to learn math it becomes apparent that their attributions of relevance do not meet what educational policies state as goals. While they generally consider the subject to be important, their explanations why they do so are limited to only elementary mathematical skills needed in everyday life or unspecified skills for later work life, rarely connecting them to broader societal topics. Integrating Critical Mathematics Education (CME) tasks into math lessons might be a chance to let attributions of relevance evolve further. This contribution shows in how far the students’ perspectives on the relevance of math changed after they experienced several CME units. 16 students from three different schools have participated in two rounds of interviews where they have been asked about their image of math and math learning and if and what they consider relevant. Within the second round of interviews, after they experienced several CME units, additional questions about their experiences in these lessons have been added. The analysis shows that students’ general attribution of relevance did not change considerably. However, effects could be identified in their reflections about the CME units. Students talked about how these units let them experience a connection between math and societal topics that leads to a more personal and direct relevance of math for their lives. However, their understanding of what counts as doing math might hinder them to easily transfer their experiences within these units to their general attributions of relevance of math. If teachers regularly include CME tasks into their math lessons and make reflections on what mathematical activities have been applied to make sense of them an integral part of instruction, CME seems to offer the opportunity for students to broaden their conceptions of math and experience connections between math and societal topics more clearly.
Students’ perspectives on Critical Mathematics Education
Authors: Steflitsch Daniela , Brantlinger Andrew
Published: July 2023

Theoretically, critical mathematics education (CME) differs markedly from traditional, teacher-centered mathematics teaching approaches. In addition to meeting mathematical goals, a main focus of CME lies on fostering students’ critical consciousness and positioning them as active and informed actors in the classroom and beyond. However, only few empirical studies explicitly focus on how students experience CME instruction and curriculum. In this contribution, we draw on  interview data to examine how K-12 students in one Austrian and one American school setting respond to and perceive CME lessons. The analysis revealed that, within both classroom settings, students’ perceptions vary greatly, with some perceiving CME lessons as being completely different from prior experiences in school mathematics to some seeing little-to-no difference. Additionally features of CME instruction that mathematics teachers and researchers might consider to be the most salient are not necessarily the ones that students report attending to. Reasons for that might be manifold, and students might need more time with CME instruction and especially with reflecting on such lessons to identify the rationale behind the instructional approach. Moreover, researchers should be aware that students might not share their understanding of critical instructional reforms and might have diverse or even divergent perceptions.
Uma abordagem marxista de Educação Financeira em uma escola do campo
Authors: Dos Santos Tolomeotti Lucas Gabriel , Sachs Línlya
Published: July 2023

A partir da instituição da Estratégia Nacional de Educação Financeira (ENEF), em 2010, no Brasil e da recomendação da Base Nacional Comum Curricular (BNCC) para a incorporação de temas como educação para o consumo, educação financeira e educação fiscal, não de forma transversal e inclusiva, o estado do Paraná incorporou o componente curricular de Educação Financeira, em 2021, para cada série do Ensino Médio de todas as escolas da rede pública de ensino estadual, incluindo escolas localizadas em áreas de Reforma Agrária.Este artigo tem por objetivo apresentar e analisar as potencialidades de uma proposta de abordagem marxista para o componente curricular da Educação Financeira, em particular, com a temática do lucro, desenvolvida no curso da 1ª série do Ensino Médio, em uma escola campo localizado na área de assentamento da Reforma Agrária, considerando as orientações pedagógicas da Secretaria de Educação do Estado do Paraná do Movimento dos Trabalhadores Rurais Sem Terra (MST). Com base no materialismo histórico-dialético, esta pesquisa percorre três etapas: primeiro, a elaboração de uma proposta, considerando as diretrizes pedagógicas do MST; segundo, aplicação da proposta; e, em terceiro lugar, analisar dois resultados.A produção de dois dados da pesquisa foi realizada por meio de gravação de áudio das aulas, com posterior transcrição. As aulas serão organizadas de forma expositivo-diáloga, com questões norteadoras para o desenvolvimento de dois conceitos, de modo que os alunos apresentem suas concepções sobre os temas abordados e o professor se posicione como mediador no processo investigativo. Neste artigo, a análise está centrada apenas em uma sala de aula, na qual os objetos de conhecimento abordados são: origem do lucro e relação entre lucro e trabalho.Concluiu-se que a aplicação da proposta possibilitou a alguns distinguir aparência e essência do tema abordado, na medida em que superaram a visão inicial que apresentavam de que o lucro advém necessariamente do capital comercial, por entender que ele era trabalho aconselhado ou produtivo. Dessa forma, podemos compreender a origem do lucro através de uma perspectiva histórica e, principalmente, perceber a contradição entre lucro e trabalho. Na medida em que ultrapassaram a visão inicial que apresentavam de que o lucro resulta necessariamente do capital comercial, deixando de compreender que ele provém do trabalho produtivo. Dessa forma, podemos compreender a origem do lucro através de uma perspectiva histórica e, principalmente, perceber a contradição entre lucro e trabalho.Na medida em que ultrapassaram a visão inicial que apresentavam de que o lucro resulta necessariamente do capital comercial, deixando de compreender que ele provém do trabalho produtivo. Dessa forma, podemos compreender a origem do lucro através de uma perspectiva histórica e, principalmente, perceber a contradição entre lucro e trabalho.
Discussions on inclusion in times of biopolitics and neoliberalism
Authors: Risso João Paulo , Donda Rodrigues Thiago , Malinosky Coelho da Rosa Fernanda
Published: July 2023

This article aims to bring a discussion about inclusion in times of biopolitics and neoliberalism and, for that, we will present concepts and understandings about normalization, medicalization, and neoliberalism. In the search for an analytical movement and using the methodology of bibliographic research, we selected three academic works defended by the GEduMaD research group and we read them from the theoretical lens presented at the beginning of the text.
Dialogicity as an educational practice with significant social implications
Authors: Sarquis Soares Eduardo
Published: July 2023

In this paper we explore the concept of dialogicity, taking a workshop offered to in-service indigenous teachers as a reference. This concept has been explored for decades in the academic literature. In recent years, it has gained greater importance, as official curricula in several countries have emphasized the importance of developing education that is more centered on the needs of learners. Although the general guidelines of these curricula are defined, the exercise of dialogue in classrooms involves the challenge of balancing the formal requirements of the various fields of knowledge with the students' own interests. Thus, in most cases, researchers examine dialogues in the classroom, verifying the extent to which teachers allow students to express themselves on issues specific to school knowledge. In this sense, it is still not the students’ existential questions that prevail, since the most valued results of the dialogues are already defined in advance. Such results will be related to the domain of school contents. Would it be possible to approach formal education in other ways? Would it be possible to prioritize questions raised by students? These are present challenges for educators who propose to approach teaching from a socially centered perspective. The workshop described in this paper constitutes an example of dialogicity exercised from an existential questioning formulated by the participating teachers. Such questioning was related to the creation of a numbering system that would suit their mother tongue. In that context, it can be inferred that there has been progress in the sense of understanding school practice as a possibility of broadening perceptions of the world through serious consideration of the needs formulated by the learners.
Reflexões sobre o contexto histórico, respaldo legal e ensino de matemática para pessoas em tratamento de saúde
Authors: Cajango Eunice , Sales Elielson
Published: July 2023

O presente trabalho tem como finalidade tecer reflexões a respeito do contexto histórico, respaldo legal e atuação docente junto a educandos em tratamento de saúde, em particular no que tange a desafios e possibilidades no ensino de Matemática. Os dados foram obtidos por meio de pesquisa bibliográfica, a partir do recorte de uma pesquisa qualitativa desenvolvida em nível de doutorado em Educação em Ciências e Matemáticas e defendida junto à Universidade Federal do Pará (UFPA). A análise e discussão dos dados se ampara em estudos sobre processos educacionais voltados a pessoas em tratamento de saúde e em produções sobre sistemas formativos referenciadas no materialismo histórico e dialético. Inicialmente, são caracterizados como direitos assegurados por lei os serviços de classe hospitalar e acompanhamento pedagógico domiciliar, a partir de uma contextualização histórica do atendimento voltado a educandos em tratamento de saúde em nível internacional e nacional. Em seguida, são apresentadas considerações sobre políticas públicas adotadas no Brasil com referência ao Ensino Regular, à Educação Especial e à perspectiva de educação inclusiva, que visa assegurar a permanência de educandos com diferentes especificidades nas escolas, mediante ações integradas de suporte e acompanhamento. Após discorrer sobre aspectos referentes à formação docente para o atendimento escolar hospitalar ou domiciliar, são propostas reflexões sobre alguns dos múltiplos desafios e possibilidades para o ensino de matemática em tais ambientes. A título de considerações finais, são pontuadas iniciativas vinculadas a projetos de pesquisa em nível de formação inicial ou continuada, que repercutem na atuação de licenciandos e licenciados nesses contextos mas que, sozinhas, não têm possibilidade de alterar o quadro ainda incipiente de educadores com formação específica que atuam nesses serviços.
Empoderamento docente e educação matemática crítica
Authors: Dos Santos Cezar Mariana
Published: July 2023

O objetivo desse artigo é apresentar os desafios e as possibilidades de se desenvolver – em contextos formativos que discutem o ensino da matemática sob a perspectiva da Educação Matemática Crítica – um processo de empoderamento docente por intermédio de uma prática educativa libertadora com professoras dos anos iniciais do Ensino Fundamental. Para tal propósito, é apresentado um recorte de uma pesquisa de doutorado de abordagem qualitativa, com características de pesquisa-ação, desenvolvida com cinco professoras dos anos iniciais do Ensino Fundamental de uma escola estadual de São Paulo, que participaram de uma formação continuada que teve como princípios teóricos e práticos a Educação Matemática Crítica e a Educação Libertadora. Por um período de nove meses, ao longo de quinze encontros, dialogou-se a respeito de temas advindos dos saberes de experiência das docentes e de suas relações com o contexto educacional. A ideia de dialogar a respeito desses temas permitiu não só tomar consciência da realidade, mas também construir ações visando a transformação da prática pedagógica. Desse modo, os diálogos estabelecidos entre as participantes e a pesquisadora também deram abertura para que o ensino da matemática fosse refletido e discutido nos termos da Educação Matemática Crítica. Os dados produzidos ao longo da formação continuada foram analisados e interpretados à luz da Análise Dialógica do Discurso, oriunda dos estudos bakhtinianos. Os resultados desta investigação mostraram que a escola se encontrava submetida a uma burocratização do sistema escolar que, por meio das relações de poder, submetia as docentes participantes a normas e hierarquias que resultavam, na percepção delas, em situações-limite que, a princípio, não poderiam ser superadas. A partir dessa constatação, identificou-se que o principal desafio do desenvolvimento do processo de empoderamento é romper com a perspectiva de que as situações vivenciadas pelas docentes participantes não podem ser superadas. Mas, na medida em que as situações apresentadas são problematizadas, em que a realidade é desvelada e entendida como problemas, esses desafios transformam-se em possibilidades de ação e superação.
Red de educadores matemáticos críticos
Authors: Clavijo-Riveros Martha Cecilia , Fresneda-Patiño Edna Paola , Galvis-Bejarano Lesly Tatiana
Published: July 2023

Actualmente, somos integrantes de la Red de Educadores Matemáticos Críticos (REDUMAC) y encontramos relevante, estudiar los caminos transitados, los desafíos que hemos asumido con la intención de transformar las prácticas matemáticas desde la escuela, así como hacer evidente las posibilidades de nuestra apuesta teórica, metodológica y las formas de trabajo como colectivo de maestros. Este colectivo surge del interés y preocupación de profesionales en educación por continuar la formación que habíamos puesto en marcha desde el desarrollo de nuestros trabajos de grado de maestría bajo perspectivas sociopolíticas y de la política cultural de la educación matemática retomando inicialmente postulados de la Educación Matemática Crítica (EMC). El desarrollo de las prácticas pedagógicas propuestas que hemos gestado ha girado en torno al diseño de escenarios de aprendizaje y de ambientes de modelación matemática. Sustentados en estas ideas teóricas, REDUMAC busca generar espacios desde los cuales los profesores continuemos profundizando y reflexionando las ideas que trabajamos en nuestras investigaciones, encontrando intereses comunes con otros compañeros. De esta manera, buscamos posicionarnos y actuar críticamente en nuestro rol como profesores e investigadores desde el campo de la educación matemática para pensar y reflexionar sobre las problemáticas que vinculan la escuela, la universidad y la sociedad. Nuestro objetivo es continuar consolidándonos como red y como espacio de formación continuada de profesores, desde un proceso autónomo que surge de los propios intereses de sus participantes, y que quiere vincular a más profesores e investigadores del país que tengan esas mismas intencionalidades. Con este escrito, buscamos no solo invitar a la comunidad a poner en discusión esta preocupación, sino dar a conocer la experiencia en formación continuada de profesores de matemáticas que hemos venido explorando, construyendo y consolidando desde espacios de autoformación. Para lograrlo, hacemos un proceso reflexivo y de autoconocimiento para identificar los caminos que hemos transitado, las posibilidades y los retos que venimos asumiendo desde nuestro trabajo colaborativo, buscando otros mundos posibles que vinculen la educación matemática y la realidad social de nuestro país. De esta manera, iniciamos el artículo con un apartado en el cual argumentamos la relevancia de retomar el camino de REDUMAC, posteriormente, reconstruimos en detalle nuestra historia, y en un tercer apartado, profundizamos en las estrategias de trabajo que hacen particular a este colectivo de maestros. Para finalizar, relatamos los caminos recorridos, los logros alcanzados, los aprendizajes construidos, las posibilidades que encontramos a futuro para nuestro colectivo y para iniciativas que se puedan gestar en estas líneas.
El profesor de matemática deseado participe de una fábrica
Authors: López-López Alberto
Published: July 2023

En este artículo se discute cómo se construye la imagen idealizada del "profesor de matemáticas deseado" a través de discursos y relaciones de poder. Se considera que el profesor tiene un papel activo en el funcionamiento de la escuela y es responsable de producir individuos matemáticamente competentes y productivos que puedan tener éxito en la sociedad. Además, se analiza cómo el profesor debe adaptarse constantemente a las demandas de la sociedad de control, que está en constante cambio y exige nuevas habilidades y conocimientos. El artículo se basa en los conceptos de Foucault y Deleuze para analizar la construcción del profesor de matemáticas deseado y cómo está regulado por las demandas y las instituciones sociales. A pesar de cuestionar si el profesor puede resistir esta regulación y crear algo diferente, el artículo concluye que el profesor es consumido por el mismo sistema. Por lo tanto, se destaca la importancia de ser crítico y promover un ambiente socialmente efectivo en el que el profesor pueda participar activamente en su desarrollo profesional. En otras palabras, se explora la construcción de la imagen idealizada del profesor de matemáticas deseado, cómo el profesor debe adaptarse constantemente a las demandas cambiantes de la sociedad de control y la importancia de ser crítico y promover un ambiente socialmente efectivo en el que el profesor pueda participar activamente en su desarrollo profesional.