bluuebunny/crossref_metadata_2025 huggingface dataset:
Reflective Realism: Does Unwillingness to Participate Legitimize Non-Participatory Democracy?
Authors: Austrup Dominik , Bech-Pedersen Palle
Published: July 2023

In this article, we argue that reflective realism offers a plausible methodology that takes nonparticipatory attitudes and beliefs seriously as candidates for legitimacy while simultaneously offering tools through which a critical distance on these attitudes and beliefs can be obtained. Against unmediated realism, according to which non-participatory attitudes warrant the conclusion that democracy ought to be non-participatory, we emphasize that they cannot serve as inputs for bottom-up legitimacy reconstructions when they are conditional upon detrimental features of the political system. In this context, we distinguish between two types of conditionality, unknown and known, and show how they necessitate two forms of critical engagement: ideology critique and a method of elicitation. Finally, we argue that Landemore’s open democracy paradigm, with some important modifications, offers a solution to the ambiguity (some citizens want to participate, some will be reluctant) that realists may encounter in their bottom-up legitimacy reconstructions since it accommodates participatory and nonparticipatory attitudes alike.
Gesellschaft, Natur, Erde: Elemente für eine politische Theorie im Anthropozän. Eine Literatursichtung
Authors: Buhr Lorina
Published: July 2023

Hanusch, Frederic / Leggewie, Claus / Meyer, Erik, 2021: Planetar denken. Ein Einstieg, Bielefeld. Horn, Eva / Bergthaller, Hannes, 2020: The Anthropocene: Key Issues for the Humanities, London. Latour, Bruno, 2020: Kampf um Gaia. Acht Vorträge über das neue Klimaregime, Berlin. Purdy, Jedediah, 2020: Die Welt und wir. Politik im Anthropozän, Berlin. Scholz, Leander, 2022: Die Regierung der Natur. Ökologie und politische Ordnung, Berlin.
Hubungan Menghafal Al-Quran dengan Kemampuan Bahasa Arab di Pesantren Dempo Darul Muttaqien
Authors: Yuniarti Yuniarti
Published: July 2023

This research is motivated by the Arabic language education process on the relationship between Arabic and memorizing the Al quran which takes time, starting at the right time and ending when after reciting the meaning of the sentence in the verse of the Al quran. In the process of memorizing, namely writing down the verse, listening to the meaning and pronouncing it according to the rules. If the memorization process is done properly connecting Arabic and the Al quran correctly, the results will be good too. The purpose of memorizing the Al quran  is to maintain the word of Allah Almighty by understanding the purpose and benefits of memorizing and besides being able to understand Arabic from existing verse fragments. After memorizing through the meaning of words, there will be an inhibiting factor in memorizing the Al quran  for students of Dempo Darul Muttaqin Islamic Boarding School because students do not understand Arabic or students who cannot read the Al quran .This type of research is a qualitative study, namely a research procedure that produces data in the form of data collection in variables but sees it as part of a whole. In the data collection technique in this study, various techniques were used, using the method of observation, interviews and documentation. The data analysis procedure used in this research is qualitative analysis.

The results of the research obtained the following results: how the relationship between learning Arabic and the memorization process has been done quite well, here it can be seen that there are various processes carried out by the school such as finding teachers who are competent in teaching, facilitating the media either the blackboard, the speakers used or a word guide book, either the Mahmud  Yunus dictionary or the word Quran as a medium.
From Victims to Economic Assets: Training Women in an Emerging Digital Society During the Late 1970s to the Mid-1990s
Authors: Guerrero Cantarell Rosalía , Flury Carmen , Geiss Michael
Published: July 2023

The European Community (EC), afraid of lagging behind the United States and Japan in the technology race, developed a series of strategies in the 1980s and 1990s to enhance their position in the field of information and telecommunication technologies (ICT). One key strategy was the training and retraining of citizens to deal with the shortage of a highly skilled labor force. At the same time, women’s issues were being raised as part of the EC’s political agenda, with a particular emphasis on the effects of technological change on the employment of women. We claim that despite the advantageous conditions for promoting women’s advanced education in ICT, the EC’s strategy was to promote only basic computer literacy, following a discourse that victimized women, due to their alleged lack of skills and flexibility. Although by the late 1980s, the view of women as constituting potential economic assets in the EC’s economy became more prominent, the concrete measures for women’s education and training did not substantially change and remained scantily funded and short-sighted throughout the whole period.
FORMATION OF ENTERPRISE INTERNATIONAL MARKETING STRATEGY CONSIDERING THE GLOBALIZATION OF BUSINESS ACTIVITIES
Authors:   V.N. Karazin Kharkiv National University, Shumilo Olha , Kim Alexei ,   V.N. Karazin Kharkiv National University, Kovsha Yelyzaveta ,   V.N. Karazin Kharkiv National University
Published: July 2023

The article researches the process of forming an international marketing strategy of an enterprise, taking into account the globalization of enterprise activities. The theoretical aspects of globalization are considered, namely: the essence of globalization and the international global market, market conditions for the functioning of business structures. It is noted that the global market as a component of the global economy balances global supply and demand in the market, and the company's success in the global market is achieved only through the development and adherence to a long-term development plan, which is its international strategy. It is proved that the formation of an international marketing strategy should be performed according to a certain algorithm, based on market research, which consists of gathering information about the potential of the market to which it is planned to enter, studying its features, and the features of international business in general. It is noted that the necessary stage of formation is the segmentation of the market of goods and services in order to find groups of consumers or buyers with the same characteristics for one type of goods, which in the future provides the opportunity to form a trade policy precisely for the globalization of the enterprise. The article substantiates the levels according to which an international strategy should be formed – corporate, functional and instrumental. Also, the article considers the ways of entering the market, which depend on the scale of the enterprise's activities, the purpose in general, and the product to be sold on the international market. The importance of determining before the enterprise enters the international market marketing communications that must be implemented and used at the enterprise and the presence of a distribution system at the enterprise, which includes the choice of distribution channels, sales conditions, training of sales personnel, tasks of sales personnel, is indicated. It is emphasized that when entering international markets, enterprises should use international marketing tools, the content of which is important in modern realities, and its principles are vital.
SUSTAINABLE TOURISM CERTIFICATION: ADVANTAGES AND DISADVANTAGES
Authors:   Ukrainian National Forestry University, Soloviy Ihor , Adamovsky Alexander ,   Lviv Polytechnic National University, Burda Yuriy ,   Ukrainian National Forestry University
Published: July 2023

Today, tourism is one of the fastest growing sectors of the economy and a key driver of social and economic progress throughout the world. Tourism is an important factor for gettingnew jobs, economic growth of the country, environmental protection and preservation, and overcoming poverty. This is possible only under the condition of responsible management and planning of tourist recreation areas. Otherwise, traditional tourism can cause significant negative impacts on the environment. Certification of tourist products and services is an important element of state regulation of the activities of tourism entities. Sustainable tourism certificates are intended for voluntary assessment and monitoring of environmental and social impacts of tourism organizations or destinations that promote tourism. Certification is carried out by certification bodies according to many criteria related to business practices, social policy, environmental impact, supply chain and procurement, etc. For tourists, the certificates for tourism business owners indicates compliance with the basic generally accepted requirements for sustainable tourism, as well as the fact that the company is committed to a sustainable approach to the environment and the local community. The article draws attention to the main aspects of certification of sustainable tourism in Ukraine. Attention is focused on such types of tourism that minimize negative effects on the environment. A number of main advantages are given, thanks to which tourists choose sustainable types of tourism. Such types of tourism should include ecological (green), rural, sports, mountain, cultural and educational, medical and health tourism, etc. The areas of tourism certification and their compliance with national standards were analyzed. It is emphasized that sustainable tourism should become a model for greening the entire tourism industry. It is substantiated that one of the important tools of the state regulation of tourism activity is the environmental certification of tourism. The recommendations for the development of sustainable tourism in Ukraine have been formulated.
GREEN INVESTMENT IN THE WORK OF INTERNATIONAL COMPANIES
Authors:   Sumy State University, Taraniuk Leonid ,   Vilnius Gediminas Technical University, Korsakiene Renata ,   Vilnius Gediminas Technical University, Taraniuk Karina ,   Sumy State University; Vilnius Gediminas Technical University
Published: July 2023

In the conditions of the modern development of productive forces, research on the subject of corporate green investments (CGI) in the work of international companies, which in turn promotes the concept of environmental sustainability in the implementation of the Sustainable Development Goals, needs more and more actualization. The article aims to provide a comprehensive understanding of the factors that facilitate or hinder CGI practices in the work of international companies. The fundamental and problems within the paradigm of green investments are noted. An analysis of green investments in the activities of international companies was carried out, which includes an assessment of motivational factors, costs and profits from the implementation of green investments. The current trends in green investment and the impact on the countries that are their recipients are studied. The inflow of investments into the sectors of the economy of Ukraine was analyzed. The results of this study have practical significance, serving as a basis for formulating strategies related to green investments in international companies.
АДАПТИВНИЙ РОЗВИТОК МЕРЕЖЕВОГО РИТЕЙЛУ В УМОВАХ ЄВРОІНТЕГРАЦІЇ УКРАЇНИ
Authors: Височин Ірина
Published: July 2023

У статті розглядаються передумови та перспективи адаптивного розвитку вітчизняного мережевого ритейлу в контексті євроінтеграційних процесів. Встановлено, що український ринок ритейлу загалом має низький рівень ринкової концентрації і характеризується домінуванням вітчизняних торговельних мереж, схильністю орієнтуватися на споживача та максимізацію прибутків. Ключовими конкурентними перевагами вітчизняного мережевого ритейлу є зосередженість на технологічності та інноваційності бізнесу; зовнішня привабливість магазинів; посилена увага до навчання і розвитку персоналу; активна співпраця з місцевими товаровиробниками. Визначальними напрямами забезпечення адаптивного розвитку мережевого ритейлу в умовах євроінтеграції України є удосконалення торговельного законодавства, активне впровадження цифровізації та реалізація екологічної політики ритейлерів.
ОРГАНІЗАЦІЯ ВНУТРІШНЬОГО КОНТРОЛЮ ОПЕРАЦІЙ З ОСНОВНИМИ ЗАСОБАМИ
Authors: Степаненко Владислав
Published: July 2023

Стаття присвячена обґрунтуванню теоретико-методологічних аспектів внутрішнього контролю основних засобів. Проаналізовано роль внутрішньогосподарського контролю операцій з основними засобами на підприємствах. Визначено основні елементи організації внутрішньогосподарського контролю основних засобів. Досліджено основні завдання внутрішньогосподарського контролю основних засобів. Зазначено основні групи методів та прийомів організації внутрішньогосподарського контролю операцій з основними засобами. Сформульовано вихідну контрольну інформацію внутрішньогосподарського контролю основних засобів. Окреслено головні джерела інформації для здійснення внутрішньогосподарського контролю операцій з основними засобами. Висвітлено контрольні функції головного бухгалтера при внутрішньогосподарському контролю основних засобів. Визначено мету внутрішньогосподарського контролю операцій з основними засобами.
Embryo development after ICSI, using spermatozoa from bovine testicular tissue treated with three membrane-destabilizing agents
Authors: Lepe-Anasagasti, Itziar E. , Canseco Sedano Rodolfo , Zárate-Guevara Oscar E. , Pardio-Sedas Violeta T. , Domínguez-Mancera Belisario , Cruz-Romero Anabel , Rosendo- Ponce Adalberto , Vega-Murillo Vicente E. , Contreras-Hernandez Gustavo
Published: July 2023

R
Objective. To determine the differences in the embryo development of bovine oocytes fertilized with frozen/thawing (F/T) spermatozoa or with the intracytoplasmic sperm injection (ICSI) of F/T, spermatozoa from fresh testicular tissue (FTT), and cryopreserved testicular tissue (CTT), using three spermatozoa membrane-destabilizing agents.
Methodology. Four treatments were used. Treatment (TRT-1): In vitro fertilization (IVF) with F/T. TRT-2: ICSI with F/T. TRT-3: ICSI with FTT. TRT-4: ICSI with CTT. The spermatozoa membranes were destabilized with Triton X-100 (TX), Lysolecithin (LL), and Heparin-Glutathione (Hep-GSH). Embryonic division was recorded at 48 h and grade 1 and 2 blastocysts (BL) were recorded 8 days (D8) after the fertilization. The means were compared using Fisher’s least significant difference method.
Results. At D8, the blastocysts formation between ICSI treatments (F/T 13 ± 3, FTT 6 ± 3, and CTT 6 ± 3, p>0.05) were lower than control (IVF 23 ± 5). There was a lower cleavage at 48 h using Hep-GSH than when LL and TX were used (35 ± 5 vs 50± 5 and 56± 5, p<0.05). Embryo division at 48 h obtained better results with the ICSI + F/T and LL treatment, while the highest blastocyst percentage at D8 was obtained using TX.
Conclusions. Blastocysts can be produced through ICSI, using spermatozoa from fresh or cryopreserved testicular tissue. The spermatozoa treated with TX and LL produced a higher percentage of BL than the spermatozoa treated with Hep-GSH. Further experiments should be carried out using spermatozoa obtained from different sources, in order to improve embryo development after the ICSI.
La formación del docente y la educación híbrida para acortar la brecha digital en contextos rurales
Authors: Betancur-Sáenz Mónica
Published: July 2023

El artículo tiene como objetivo exponer la problemática de brecha educativa en el campo rural a través de dos técnicas: el acceso al campo y la revisión de literatura. Se compara la realidad de la calidad educativa en los contextos urbanos y rurales de Colombia y, tras evidenciar que la brecha digital impacta directamente en la brecha educativa entre ambos espacios, propone que la formación específica del docente rural que propiciará la creación de una educación híbrida mediada por tecnologías y, consecuentemente, promoverá la transformación de la calidad educativa en el entorno rural, acortará las brechas existentes y garantizará que los estudiantes obtengan habilidades que les aseguren más oportunidades en un mundo globalizado.
“Io sono la nuvola. Io sono il fulmine. Io sono l’arcobaleno”: funzioni dell’eros in Un amore
Authors: Cucchi Silvia
Published: July 2023

L’articolo si propone di analizzare Un amore (1963) di Dino Buzzati, considerandolo come uno dei romanzi che rappresenta in modo emblematico il processo di erotizzazione della cultura e della società sviluppatosi in Italia a partire dagli anni Sessanta, in risposta al progressivo cambiamento dei costumi e all’affermarsi di un discorso teorico sulla sessualità che si stava diffondendo in questo stesso periodo. Come tenteremo di dimostrare in questo articolo, in Un amore Buzzati traduce formalmente l’ossessione erotica del protagonista Dorigo verso Laide attraverso una serie di strategie retoriche (uso della metafora, di interrogative retoriche, iperaggettivazione, ecc.) che, associate a temi specifici (la prostituzione, la gelosia, il rapporto tra interdizione e repressione), riprendono alcuni nuclei teorici centrali della riflessione sul rapporto tra desiderio e società borghese e della critica all’erotismo formulata in quegli stessi anni da Georges Bataille, Réné Girard e Herbert Marcuse.
Budget Absorption Phenomena: Evidence from Education Quality Assurance Institutions
Authors:   Universitas Tanjungpura, Pontianak, Indonesia, Heniwati Elok
Published: July 2023

From the perspective of public sector organizations, budget absorption is the disbursement or realization of the budget from listed programs and activities presented in the Budget Realization Report for a certain period. Understanding the budgeting process in the public sector can explain the factors related to budget absorption. This study analyzes the factors that influence the performance of budget absorption at the Education Quality Assurance Institutions in Indonesia, with organizational commitment as a moderating variable. The moderated regression analysis was used to determine influential factors on budget absorption. This study uses primary data from all sample institutions, namely the Education Quality Assurance Institutions, in Indonesia. The survey was conducted by emailing questionnaires electronically (Google form) to the research object’s work unit. From 34 working units, 170 respondents met the established criteria, and all returned the questionnaire. The results showed that budget planning and human resource competence positively affect budget absorption performance. Organizational commitment strengthens the influence of budget planning and human resource competence on budget absorption performance. The study implies that to optimize budget absorption, the institutions must improve the quality of human resources and do well budget planning accompanied by solid organizational commitment. Optimal budget absorption will swirl the national economy. This study contributes to budget absorption literature by providing insight into how human resources competence, good budget planning, and organizational commitment affect budget absorption in Indonesia’s Education Quality Assurance Institutions.
Conceptual Principles of Staffing Internal Audit Units in State Authorities
Authors:   State Tax University, Irpin, Ukraine, Mishchenko Tatiana
Published: July 2023

The hostilities and martial law in Ukraine significantly affected the activities of the internal audit units of the central executive authorities. The remote work of the employees of the division and the impossibility of direct interaction with the objects of audits limits the functions of internal audit, but at the same time, its importance in the management of public finances is not lost. New challenges require internal auditors to improve the quality of audits, which directly depends on the quantitative and qualitative composition of internal audit units. The purpose of the article is to develop the conceptual basis for improving the quality of staffing of internal audit units in state authorities. The analysis of staffing and organization of internal audit activities in the main managers of budget funds and their subordinate institutions for 2017-2021 indicates a constant decrease in the number of employees and an increase in the percentage of vacant positions of internal auditors. Such a situation is the result of a number of factors, but the most important of them is the lack of highly qualified, motivated personnel who possess professional competence based on relevant education and practical experience for the proper performance of audit tasks. The article proposes a four-level model of training specialists in the “state internal auditor” profession, which ensures the gradual formation of professional competencies and practical experience, starting from the assimilation of basic theoretical knowledge in higher educational institutions to mandatory certification at the workplace. In order to implement the given proposals, it is important to establish at the legislative level requirements for the educational and professional level of applicants for the position of internal auditor, as well as mandatory requirements for improving their qualifications after enrollment in this position. A study of the currently existing legislative and normative documents on the organization of the activities of the internal audit units of the central authorities shows the absence of any norms that would clearly regulate these issues.
The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia
Authors:   Lhokseumawe State Polytechnic, Lhokseumawe, Indonesia, Busra Busra , Anisah Yuli ,   Lhokseumawe State Polytechnic, Lhokseumawe, Indonesia, Irawan Yeni ,   Lhokseumawe State Polytechnic, Lhokseumawe, Indonesia, Syarifudin Syarifudin ,   Gajah Putih University, Takengon, Indonesia, Nufus Hayatun ,   Lhokseumawe State Polytechnic, Lhokseumawe, Indonesia
Published: July 2023

Measuring financial performance by analyzing factors affecting profit is an important component of financial management. The role of profit in Sharia banking is not only limited to determining good or bad financial performance but also determines how much tax must be paid by bank to the state. Taxes for the government are a source of income but for Sharia bank a tax expenditure is a cost that will reduce the profit account in the income statement. This study aims to determine the effect of deferred tax and tax-to-book ratio on financial performance of the Sharia Commercial Banks in Indonesia. 10 Sharia Commercial Banks represented the sample in this study and were purposefully selected based on consideration of the following criteria: a) bank has published annual financial reports for the 2014-2020 period; b) bank has the recognition of deferred tax expenses and benefits and has an explanation of taxation in the notes to the financial statements; c) bank reported the value of net income and total assets by publishing the audited financial statements. The panel data used for the analysis covers the period 2014-2020. Before testing the model, the assumption tests performed were the normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique uses panel data regression analysis with the selected model – Fixed Effect Model with the Hausman test approach. The results of this study show that the deferred tax variable has a negative and significant effect on financial performance (ROA). In contrast, the tax-to-book ratio does not influence financial performance. This situation is caused by the Sharia Commercial Banks in Indonesia experiencing the burden of deferred tax. In addition, due to the amount of deferred tax expense that Sharia Commercial Banks must issue, this will reduce net profit. As a result, the banks' financial performance decreases as measured by return on assets. Thus, management of the Sharia commercial banks in Indonesia should consider that the imposition of tax payable has implications for reducing financial performance.
Accounting & Reporting: On the Way to EU and NATO
Authors:   International Management Institute, Kyiv, Ukraine, Holov Serhii
Published: July 2023

The European integration course of further development of Ukraine determines the relevance of research on the implementation of EU legislation. This fully concerns the improvement of legislation in accounting and reporting. The article aims to define and substantiate the directions of further development of accounting and reporting in Ukraine in the context of the prospect of joining the EU and NATO. It was established that the requirements of the European directive on financial reporting apply only to joint-stock companies and limited liability companies. Taking this into account, an important direction for the further improvement of domestic enterprises' financial reporting is its compliance with EU legislation and a balanced differentiation of requirements for reporting enterprises of various forms of business. In particular, it is appropriate to reduce the amount of financial reporting for enterprises whose members have unlimited liability. Reunification of financial reporting requires corresponding changes in the statistics system. In the future, using financial statements for statistical generalizations will be inappropriate. It is also necessary to consider the changes made to the EU legislation in connection with adopting the directive on reporting on sustainable development. As a result, it is necessary to make appropriate amendments and additions to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” regarding the content and presentation of the management report and to carry out and publish an official translation of the European standards for reporting on sustainable development after they enter into force in the EU. The article reviews the principles of adaptation of International Public Sector Accounting Standards (IPSAS), considering the specifics of the activities of NATO entities. Considering the perspective of financing the post-war reconstruction of Ukraine and the course for joining NATO, it was proposed to gradually transition the public sector directly to International Standards (IPSAS). The provided proposals and recommendations contribute to the optimization of Ukraine's accounting and reporting system, in line with the country's integration into European economic and political structures.
Causes and Consequences of the Formation and Development of the Institute of Professional Accountants
Authors:   ", Zhuk Valerii ,   Institute of Agrarian Economics",   National Scientific Centre, Kyiv, Ukraine, Ostapchuk Serhii ,   "Institute of Agrarian Economics" National Scientific Centre, Kyiv, Ukraine, Golub Natalia ,   Dmytro Motornyi Tavria State Agrotechnological University, Zaporizhzhia, Ukraine
Published: July 2023

Assumptions about the absence of a future in the accounting profession in the era of digitalization determine the need to assess the fundamental guidelines for its further development. The institutional theory considers accounting as an important socio-economic institute and the accountant as an informal carrier of this financial institution. Today, in practice, accounting occupies an important place not only in managing economic entities but also in adopting state decisions and decisions on the capital market. The article's purpose is to deeply investigate the phenomenon of the institute of professional accountants, the historical prerequisites of its formation and, most importantly, its influence on the future of the accounting profession. The results of the study show that an accountant can be considered a representative of the profession (institute) if he possesses knowledge, skills and adheres to professional ethics. A clear observance of these qualities is formed as the economy develops and reaches its heyday only with the formation of the professional accounting movement. The article also analyzes the history of the formation of accounting professional organizations. It was revealed that today the formation of such organizations takes place under the supervision and control of the state. Although accounting professional organizations have a national identity, their development is determined by factors of globalization. Formally, the "institute of accountants" is always present everywhere in the broader consideration of the accounting phenomenon. "Institute of accountants" and "institute of professional accountants" differ in their internal and external content maturity. For most countries, including Ukraine, the development of the institute of professional accountants is based on borrowing the "rules of the game" and organizational practices from more developed countries. Institutional paradigm and theory create fundamental guidelines for substantiating the development of accounting and the accounting profession.
Breaking the Auditor’s Silence: Does CEO Openness Influence the Moral Courage of Internal Auditors? Evidence from Uganda
Authors: Nyamuyonjo David , Kipkirong Tarus Daniel , Komen Joyce
Published: July 2023

Purpose: Unethical behaviors such as fraud are continuously hurting organisations. Although internal auditors are expected to report unethical behaviours, such as fraud, when witnessed, some remain silent for fear of retaliation. Drawing on upper-echelon theory, this study examines whether the chief executive officer's (CEO's) openness is associated with internal auditors’ moral courage to speak out on ethical concerns.Design: This explanatory study collected data from 128 internal auditors in formal financial institutions using structured questionnaires and used partial least squares structural equation modeling to test the hypothesis.Findings: CEOs' openness to internal auditors' recommendations is positively associated with internal auditors’ moral courage.Practical implications: CEOs may appreciate listening to internal auditors as a way of motivating them to speak. Furthermore, boards of governors can encourage CEOs to show openness to internal auditor recommendations.Originality: This study adds to the scant empirical evidence on the factors that influence internal auditors’ moral courage. The empirical findings further confirm that contrary to the idea that internal auditors are independent of CEOs, CEOs influence internal auditors, thereby validating the broader applicability of upper-echelon theory.
Aprendizaje basado en juegos para el desarrollo de la comprensión lectora en adolescentes
Authors: Ruiz Villacrés Glenda Elizabeth , Paredes Rodríguez Luis Antonio
Published: July 2023

Introducción: La comprensión lectora es muy importante entre los estudiantes de inglés porque es una de las bases de su proceso de aprendizaje del idioma. Objetivo: Esta investigación tiene como objetivo utilizar el aprendizaje basado en juegos para el desarrollo de la comprensión lectora entre estudiantes de primer año de secundaria. Metodología: El estudio utilizó una metodología descriptiva cuantitativa con diseño cuasi-experimental donde participaron setenta y ocho estudiantes para conformar el grupo control y el experimental. Además, dos profesores de inglés participaron para el tratamiento en el aula. Los estudiantes del grupo de control estudiaron en la sección de la mañana y el grupo experimental asistió a clases en la tarde. Para la recolección de datos se utilizaron dos instrumentos; primero, una encuesta con su correspondiente cuestionario para buscar información sobre las percepciones de los estudiantes sobre sus propios niveles de comprensión lectora. El segundo instrumento fue el examen A2 para escuelas, en la parte de lectura, que contenía treinta preguntas enfocadas en leer para obtener la idea principal, información específica, vocabulario y ortografía. Resultados: Los resultados de la prueba previa revelaron que los estudiantes tienen un nivel muy bajo de comprensión de lectora y están en el nivel literal. La intervención involucró clases basadas en juegos de mesa y juego de concurso con elementos como puntos, logros, rankings, tiempo, niveles, desafíos y premios que contribuyen a motivar el proceso de enseñanza-aprendizaje. Los resultados de la prueba posterior revelaron que los estudiantes del grupo de control permanecieron en el mismo nivel; sin embargo, el grupo experimental mejoró considerablemente. Conclusión: Por lo tanto, se aceptó la hipótesis propuesta y el autor concluyó que el aprendizaje basado en juegos es beneficioso para que los estudiantes desarrollen su comprensión lectora. Área de estudio general: Educación. Área de estudio específica: Enseñanza del Inglés como Lengua Extrajera.
Study on cutting intervals on biomass yield, nutritive value and their oxalate content of different high yielding napier (P. purpureum) cultivars
Authors: Amin Ruhul , Sarker Nathu Ram , Ali Md.Yousuf , Hashem Md Abul , Khatun Mahfuza
Published: July 2023

The aim of the experiment was to determine the biomass yield, morphological characteristics and nutritive value of different high yielding Napier cultivars according their cutting intervals. This study mainly discussed about four Napier cultivars named BLRI-Napier-4, Wruk-Wona, Napier-Hybrid (Japan) and MarkEron. The cutting interval was 45 days. The  result showed significant difference (p<0.05) in 3rd cutting into these three cutting in case for biomass yield, number of hill, number of tiller and plant height. The stem and leaf ratio was higher in 2nd cutting in BLRI-Napier-4. For botanical fraction, leaf contained more dry matter than stem. Crude protein was higher in leaf portion for different Napier cultivars. As considering the cutting interval, the 3rd cutting contained higher dry matter compare to other cut. MarkEron cultivar showed more significant difference (p<0.001) for Ash and CP content into its three cutting. High level of oxalate found in BLRI-Napier-4. Considering biomass yield, BLRI-N-Hybrid was the higher value. Crude protein was higher in MarkEron cultivar.
Asian Australas. J. Biosci. Biotechnol. 2016, 1 (1), 100-107
Sort term cryo-milt preservation of Pangasianodon hypophthalmus at the freshwater station of BFRI in Bangladesh
Authors: Hossain Md Rayhan , Rahman Md Khalilur , Akhter Jubaida Nasreen , Sultana Sayeeda
Published: July 2023

A total of 50 sub-adults of Pangasianodon  hypophthalmus averaging 3.0 kg were stocked in a pond having an area of 0.2 ha.  During winter months, fishes were fed with commercially available pelleted feed containing about 28% protein at the rate of 1.5% body weight daily while feeding rate was 3% during summer months. For augmentation of gonadal maturation, water shower was provided in the pond during winter months. Females were found with bulging belly and male with running milt during spawning season. Milt sample was expelled from mature and healthy brood by gentle abdominal pressure and collected into a clean and dry tube of 5 ml capacity.  The milt samples were primarily placed in sealed ice box for 2-3 minutes then it was stored in a normal freezer for 20 minutes at 0 to 40C and then milt was stored in a deep freezer at -150C.  Dimethyl-sulphoxide (DMSO) was used as cryo-protectant and phosphate buffered saline was used as extender.  Cryo-tubes were leveled as A, B and C for storing 4, 8 and 12 hours, respectively.  Leveled cry-tubes ware placed in the refrigerator for 15 min to reduce temperature to 4°C before fast freezing in the freezer. Then the tubes were stored in a deep freezer at -15°C.  Sperm motility of fresh milt was recorded as 95%. In the thawing process, these cryo tubes were first transferred into refrigerator for 20 min to allow the milt to thaw from -20°C to 4°C inside the refrigerator.  Thereafter, cryo tubes were transferred at room temperature and allowed to stand 5 min before mixing with female eggs. Thawed milt was added to the fresh eggs of Pangasius hypophthalmus and thoroughly mixed. After approximately 3 minutes, water was added to water-harden the eggs.  Motility of cryo-preserved milt was nil.  It is probably due to improper method applied to preserve the milt.  For short-term preservation, milt was stored in ice box for 2, 4 and 8 hours.  Motility rate of Pangasius hypophthalmus ranged between 5 and 50% and fertilisation rate varied between 1 and 40%, respectively. 
Asian Australas. J. Biosci. Biotechnol. 2016, 1 (2), 398-401
PENGGUNAAN MEDIA KARTU BERGAMBAR DALAM PENGUASAAN KOSAKATA BAHASA ARAB STUDI KASUS DI MTS SURYA BUANA
Authors: Fauzie Luthfi Badhilah , Fathoni Ahmad , Firdaus Muchammad
Published: July 2023

ABSTRAKPenelitian ini bertujuan untuk mengetahui adanya pengaruh dari penggunaan media kartu bergambar dalam proses penguasaan kosakata bahasa Arab siswa kelas VII A MTs Surya Buana. Jenis pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dan menggunakanÂ  metode studi kasus. Penelitian ini berlokasi di MTs Surya Buana, beralamat di Jalan Gajayana IV No. 631, Dinoyo, Kec. Lowokwaru Kota Malang. Objek penelitian ini adalah siswa kelas VII A MTs Surya Buana. Peneliti memperoleh data penelitian melalui wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa media kartu bergambar telah memberi pengaruh yang positif dalam penguasaan kosakata bahasa Arab siswa kelas VII A MTs Surya Buana. Pengaruh tersebut dibagi menjadi dua yakni; pengaruh internal dan pengaruh eksternal. Individu seorang siswa menjadi pengaruh internal dalam penguasaan kosakata bahasa Arab.Â  Sedangkan yang menjadi pengaruh eksternal adalah peran guru pengampu mata pelajaran Bahasa Arab. Antusias, semangat, keaktifan, serta hasil penilaian tugas yang meningkat membuktikan bahwa media kartu bergambar berpengaruh baik dalam penguasaan kosakata bahasa Arab siswa di kelas VII A MTs Surya Buana.
HUBUNGAN ANTARA MINAT DAN PRESTASI BELAJAR BAHASA ARAB DI MADRASAH ALIYAH “MUALLIMAT” JOMBANG
Authors: Maula Kholida Azkya
Published: July 2023

ABSTRAK
             Aspek yang sangat penting dalam mempengaruhi keberhasilan sebuah proses belajar adalah minat. Minat sendiri juga merupakan salah satu faktor yang dapat meningkatkan prestasi siswa. Selama ini kegiatan belajar mengajar mata pelajaran bahasa Arab di MAPM  Cukir berlangsung dengan baik, dan terlebih lagi basic atau latar belakang dari MAPM Cukir adalah pesantren yang kental akan pembelajaran agama termasuk pada mata pelajaran bahasa Arab, dan terlebih juga khususnya di kelas Agama. Akan tetapi tidak semua siswa menaruh minat yang tinggi pada mata pelajaran tersebut. Tinggi rendahnya minat belajar siswa akan sangat berpengaruh terhadap prestasi yang akan diraih
Dalam penelitian ini penulis menggunakan metode pengumpulan data yang dilakukan dengan penyebaran angket, dokumentasi dan observasi yang kemudian dianalisis dengan cara: Mengelompokkan data berdasarkan variabel dan jenis responden, Mentabulasi data berdasarkan variabel dari seluruh responden, Menyajikan data tiap variabel yang diteliti, Melakukan perhitungan untuk menjawab rumusan masalah dan Melakukan perhitungan untuk menguji hipotesis yang telah diajukan.  Teknik analisis data yang penulis gunakan dalam menyimpulkan hipotesis yaitu menggunakan rumus uji korelasi spearman Berdasarkan hasil penelitian dan analisis data dapat disimpulkan bahwa : 1)Minat belajar bahasa Arab Kelas  XI Jurusan Agama di MAPM Cukir rendah, 2)Nilai rapot Bahasa Arab kelas XI Jurusan Agama di MAPM Cukir tidak menentukan minat siswa dalam prestasi belajar Bahasa Arab, 3) Tidak terdapat hubungan antara minat dan prestasi belajar bahasa Arab pada siswa.
              Yang peneliti asumsikan adalah bahwa keinginan siswa untuk belajar bahasa Arab dan pengaruhnya terhadap prestasi belajar dengan menggunakan uji korelasi Spearman “uji korelasi spearman” dari tabel menunjukkan bahwa nilai taraf signifikansi (sig) sebesar 0,747 lebih besar dari 0,05, jika nilai signifikasi lebih dari 0,05 maka artinya tidak berkorelasi.
 
Kata kunci: Minat, Prestasi Belajar Bahasa Arab
IDENTIFIKASI SINDIRAN DI SALURAN YOUTUBE DEDDY CORBUZIER: EPISODE SOMASI
Authors: Atie Laura Audrie , Ernawati Yeni , Muchti Andina
Published: July 2023

Abstract : This study aims to describe the forms of satire in the Somasi Episode video on Deddy Corbuzier's Youtube channel. The data are speeches collected through video documents, namely 3 Somasi Episode videos selected with certain considerations. Data analysis is carried out through the following stages, namely: (1) transcribing the speech from the video; (2) identifying speech that contains satirical; (3) classifying speech that matches the characteristics of the forms of satirical; (4) analyzing speech based on the characteristics of the forms of satirical; and (5) drawing conclusions. From the results of the research and discussion, various forms of satire were found in the speeches in the three videos of Somasi Episode, namely 8 irony speeches, 5 satire speeches, 5 cynicism speeches, 4 sarcasm speeches, 3 innuendo speeches. The use of satirical language style in the speeches in the video episode of Somasi is a means to communicate unrest and criticism in an indirect, humorous way by the speaker towards public issues.

 

Abstrak : Penelitian ini bertujuan  untuk mendeskripsikan bentuk-bentuk sindiran pada video Episode Somasi di saluran Youtube Deddy Corbuzier. Data merupakan tuturan dikumpulkan melalui dokumen video, yaitu 3 video Episode Somasi yang dipilih dengan pertimbangan tertentu. Analisis data dilakukan melalui tahapan berikut, yaitu : (1) mentranskripsi tuturan dari video; (2) mengidentifikasi tuturan yang mengandung gaya bahasa sindiran;  (3) mengklasifikasi tuturan yang sesuai dengan karakteristik dari bentuk-bentuk sindiran; (4) menganalisis tuturan berdasarkan karakteristik dari bentuk-bentuk sindiran; dan (5) menarik kesimpulan. Dari hasil penelitian dan pembahasan, ditemukan pelbagai bentuk sindiran dalam tuturan pada tiga video Episode Somasi, yaitu 8 tuturan ironi, 5 tuturan satire, 5 tuturan sinisme, 4 tuturan sarkasme, 3 tuturan innuendo. Penggunaan gaya bahasa sindiran dalam tuturan-tuturan pada video Episode Somasi tersebut merupakan sarana untuk mengkomunikasikan keresahan dan kritikan dengan cara tidak langsung, yang lucu oleh penutur terhadap masalah-masalah publik.
ANALISIS DISKRIMINASI RAS MELALUI TEORI STRUKTURALISME GENETIKA PADA KARAKTER UTAMA SKRIP FILM JUST MERCY
Authors: Siskarimah Siskarimah , Afiyati Alia
Published: July 2023

ABSTRACT

This study aims to analyze the movie script through intrinsic and extrinsic approaches. The object of this research is the Just Mercy movie script. Through an intrinsic approach, the elements described focus on characterization, plot, and background. Meanwhile, for the extrinsic approach, I analyze racial discrimination through the theory of genetic structuralism. This research was conducted using a qualitative descriptive method. Furthermore, research on the main character is carried out by elaborating between intrinsic and extrinsic elements, as well as looking at the various types of acts of racial discrimination obtained by the main character through a genetic structuralism theory approach. The result of this study is that there are acts of racial discrimination such as verbal, non-verbal, and intimidation in the Just Mercy movie script. apart from that all these acts of racial discrimination are like bad history that keeps repeating itself.

Key Words: Discrimination, Racial, Genetic Structuralism, Intrinsic, Extrinsic

ABSTRAK

Penelitian ini bertujuan untuk menganalisis naskah film melalui pendekatan intrinsik dan ekstrinsik. Objek penelitian ini adalah naskah film Just Mercy. Melalui pendekatan intrinsic, unsur – unsur yang diuraikan berfokus pada penokohan, plot, dan latarbelakang. Sementara itu untuk pendekatan ekstrinsik saya menganalisis diskriminasi ras melalui teori strukturalisme genetic. Penelitian ini dilakukan dengan menggunakan metode deskriptif kualitatif. Selanjutnya, penelitian pada karakter utama dilakukan dengan melakukan elaborasi antara unsur intrinsik dan ekstrinsik, serta melihat berbagai jenis tindakan diskriminasi rasial yang didapatkan oleh karakter utama melalui pendekatan teori strukturalism genetik. Hasil dari penelitian ini adalah terdapatnya tindakan diskriminasi ras seperti verbal, non-verbal, dan intimidasi pada naskah film Just Mercy. selain itu semua tindakan diskriminasi ras tersebut seperti sejarah buruk yang terus berulang.

Kata Kunci : Diskriminasi, Ras, Structuralism Genetik, Intrinsik, Ekstrinsik
6360 Sayılı Kanun’un Hizmet Verimliliğine Etkisi: Acıpayam (Denizli) Mahalleleri Örneği
Authors: ATİK Ezgi , GENÇ Fatma Neval
Published: July 2023

Türkiye’de kamu yönetiminde az kaynakla maksimum hizmet sunmak, sunulan hizmetlerde etkinlik ve verimliliği arttırmak amacıyla 2012 yılında “6360 Sayılı On Dört İlde Büyükşehir Belediyesi ve Yirmi Yedi İlçe Kurulması ile Bazı Kanun ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılmasına Dair Kanun” yürürlüğe girmiştir. Kanunla yerel yönetimlerde bazı önemli değişiklikler yapılmıştır. Bu değişiklikler; köy ve beldelerin tüzel kişiliklerinin kaldırılarak bağlı bulunduğu ilçeye mahalle olarak katılması, büyükşehir olmak için nüfus şartının değiştirilmesi, otuz büyükşehirde İl Özel İdarelerinin kapatılarak yerlerine Yatırım İzleme ve Koordinasyon Başkanlığının kurulması, yeni mahallelerden emlak, çevre temizlik vergisi alınması yapılan değişikliklerden bazılarıdır. 6360 Sayılı kanun ile yapılan değişikliklerin Acıpayam ilçesinin yeni mahallelerine olan etkisinin mahalle muhtarlarının gözünden ölçülmesi ve kanun sonrası sunulan hizmetlerin ne kadar etkin ve verimli sunulduğunun tespit edilmesi çalışmanın amacını oluşturmaktadır. Bu kapsamda çalışmada nitel araştırma yöntemi ve yarı yapılandırılmış görüşme yöntemi uygulanmıştır. Çalışmada elde edilen bulgular neticesinde kanunun genel gerekçesi olan etkin ve verimli hizmet sunumu Acıpayam İlçesinde sunulan hizmetler bakımından sağlanmıştır.
Comorbid pathology in children with rare eye diseases
Authors: Kuzmin N. D. , Ustinova N. V. , Pozdeeva N. A. , Rascheskov A. Yu. , Zimnurov I. Sh. , Akhmetshina D. I. , Valitova A. D. , Galiev I. I.
Published: July 2023

Introduction. It is often very difficult to single out the leading type of a disorder in children, especially with impaired or underdeveloped vision. There is a risk to overlook other types of health restrictions in boarding schools for blind and tender-eyed children. The need to solve the problem of comprehensive support for persons with disabilities is conditioned by the provisions of the Universal Declaration of Human Rights, the UN Convention on the Rights of the Child and the UN Convention on the Rights of Persons with Disabilities.

Purpose. To analyze the comorbidity of congenital visual impairment and rare eye diseases with multiorgan pathology in school-age children.

Material and methods. 101 children of a boarding school for children with disabilities (blind and visual impairment) were examined during January–May 2020. Analysis of medical documentation was conducted. Examination by an ophthalmologist: biomicroscopy of the eyeball using a slit lamp; refraction was studied by autorefractometry and visual acuity. All studies were conducted with the informed consent of parents. For statistical processing, the following applications were used: for database creation – spreadsheet editor “Microsoft Excel” and for processing – software package “Statistica” (ver. 6.1). The condition for determining statistically significant differences was taken a value p < 0.05.

Results. The study revealed the high prevalence of the comorbid pathology in children with visual impairments: diseases of the cardiovascular system (12.87%), mental disorders (34.65%) and neurological pathology (57.43%). Special ophthalmological examination showed the significant proportion (88%) of the other ophthalmological pathology detected for the first time in children with rare eye diseases.

Conclusions. The comprehensive approach to in-depth diagnosis of combined visual pathology, comorbid disorders of the cardiovascular system, neurological and mental health is necessary for children with RED.