bluuebunny/crossref_metadata_2025 huggingface dataset:
Formation of principles of debt security of territorial communities in Ukraine
Authors: Koblyk Ihor
Published: October 2023

Introduction. The principles of debt security are an important component of the financial stability of territorial communities. Due to the fact that many territorial communities have significant debt obligations, their ability to be financially sustainable and provide quality social and economic services may be limited. Therefore, it is important to determine the principles that will ensure the debt security of territorial communities.
The purpose of the scientific research. The goal is to substantiate the principles of debt security of territorial communities in Ukraine, as an important direction of the debt policy of local self-government bodies.
Research methods. The following methods were used in the course of the research: analysis, synthesis and generalization.
The main results of the study. The peculiarities of debt sustainability and debt security are considered, and their differences are determined. The approaches of financial and political organizations to the interpretation of debt security of territorial communities are highlighted, on the basis of which the own vision of the studied definition was formed, which is considered as the ability of a territorial community, or a local self-government body, which is its executive body, to ensure the optimal amount of debt by maintaining an appropriate level of credit rating and solvency in terms of servicing and repaying debt obligations with the subsequent ability to carry out economic activity. General theoretical approaches are highlighted that reveal the essence of debt security of territorial communities, among which it is worth highlighting: economic, financial, macroeconomic, social, business, political, managerial, legal, integrated, ecological, innovative, communication, socio-economic, geographical, cultural. Each of these approaches reflects different aspects of debt security of territorial communities and considers it from different positions.
The main tasks that must be solved by the debt security of territorial communities are highlighted, which include: reducing the debt burden, ensuring the stability of the budget, developing the investment potential, maintaining the credit rating. The main methods of assessing the debt security of territorial communities are defined, which include: analysis of financial statements, assessment of economic potential, credit assessment, analysis of state policy in the field of regulation of debt policy of local self-government bodies, risk assessment.
The world standards and methods for assessing the debt security of territorial communities are considered, based on which it is proposed to use a number of indicators that help determine the maximum debt burden on the budget of the territorial community.
Development of transnational corporations and their impact on the economy
Authors: Doroshenko Tetiana
Published: October 2023

Transnationalization of economic life is an important element of the world economy. In the era of globalization, this process is key to improving the competitiveness of national companies and their successful functioning in the system of the international foreign economic complex.
The article examines the development of transnational corporations in 2023 in the world economy. The location of the headquarters of corporations, which took the first to tenth place in the ranking during the period under study, was considered. The geography of the location of TNCs was studied, where the largest number of them are located in the USA and China. The sectoral orientation of TNCs was analyzed according to their main field of activity (most corporations are employed in the banking sector). The ten most expensive multinational corporations were studied, with Amazon, Apple, and Google in the top three. The dynamics of the value of the TOP 10 corporations for 2019-2023 were analyzed. Over the past five years, an increase in the value of most TNCs has been observed. The positive and negative impact on the economy and politics of countries receiving TNCs is characterized.
Directions for optimizing the company's solvency level
Authors: Stefaniv Ihor
Published: October 2023

Introduction. The current state of development of the economy of Ukraine requires business entities to search for more effective methods of managing their own activities, to constantly improve the existing management systems of production factors. Today, it is necessary to be able to effectively manage risks, ensuring the stability of functioning, an acceptable level of profitability. At the same time, it is important to maintain financial stability, a sufficient level of asset liquidity and solvency.
Being in uncertain conditions, trying to normalize business processes, business entities use the entire spectrum of opportunities, trying to optimize existing and find new mechanisms for asset management, directing efforts to stabilize their own profitability.
Goal. The purpose of the study is to find ways to optimize the processes of managing solvency and liquidity, financial activities of economic entities to ensure sustainable development.
Methodology. In the process of work methods of analysis and synthesis, generalization and comparison, scientific abstraction were used.
The results. The article evaluates the effectiveness of asset management systems, describes the main methods of normalizing their liquidity, directions for optimizing the level of solvency of enterprises.
The structure of factors that affect the efficiency of capital management, its structure, forms of turnover are outlined, the influence of the economic environment on the cost of resources, qualitative signs of economic relations of business entities are analyzed.
The areas of optimization the financial activity of enterprises, the ways of increasing the level of liquidity of assets are identified. Factors which capable of ensuring the sustainable development are highlighted. Attention is paid to the problems of financial and information support of production activities, the need to form modern information management systems with the aim of optimizing economic processes.
The main forms of realization the financial potential, the directions of formation of an effective resource management policy, the ways of forming their sufficient number and increasing the efficiency of their use due to the selection of effective methods used to normalize their structure are described.
The main effects of achieving the optimal level of liquidity of assets and solvency, forms of optimization of turnover and renewal of current assets, ways of increasing the efficiency of activities due to the introduction of modern forms of planning and forecasting are highlighted.
Features of the implementation of settlement transactions registrars in Ukraine: accounting and financial aspects
Authors: Belova Iryna , Farion Volodymyr , Yaroshchuk Oleksiy
Published: October 2023

The article is devoted to the analysis of the peculiarities of the implementation of settlement transaction registrars in the activities of micro and small businesses, taking into account accounting and financial aspects.
The purpose of the article is to study the problematic aspects of the implementation of settlement transaction registrars by individual entrepreneurs in the context of the fight against the shadow economy and the need to increase tax revenues to the budgets of various levels during martial law.
Research methods. Empirical research methods are used in the article, which are based on a sociological survey of natural persons-entrepreneurs who are in the second-fourth group of the simplified taxation system for the purpose of determining the problems related to the introduction of PRO/PRRO in business activities; methods of systematization and grouping - for systematization of survey results; methods of generalization and abstraction - for formulating conclusions based on research results.
Research results. On the basis of the analysis of the legal requirements for the introduction of the PRO/PRRO and taking into account the results of the conducted sociological survey of individual entrepreneurs, the article proves that one of the main problems of the hostile attitude towards the requirements for the implementation of the PRO/PRRO is the lack of a sufficient level of accounting and digital education, low the level of public trust in the authorities and tax authorities, mental models and reluctance to disclose real business turnover. In order to ensure the mass use of PRO/PRRO to increase the level of income of budgets of various levels and improve the efficiency of business processes, the article proposes to develop special training courses for entrepreneurs on the Diya portal, as well as to increase fines for violations of the use of PRO/PRRO to such a level that would make unfavorable non-payment of a single tax. In the case of establishing the PRO/PRRO and its stable use, the revenues of local budgets from the single tax will be able to increase by UAH 10-15 billion.
Problems of agency costs in construction corporations
Authors: Brukhansky Ruslan , Tsaruk Vasyl
Published: October 2023

The article reflects the results of research on the identification and delineation of the problem of agency costs in construction corporations of Ukraine from the standpoint of neo-institutional theory and its separate element - agency theory.
The evolution of scientists' views on the emergence of the agency problem in corporations is analyzed. The main approaches to solving the agency problem are differentiated. The conditions for reducing agent opportunism and increasing the efficiency of corporate management are outlined. Ways to minimize the negative impact of the agency problem in the corporate governance system are analyzed.
Attention is focused on the negative impact of information asymmetry between principals and agents. It was determined that the application of certain methods of minimizing agency costs in integration with other mechanisms is not always able to generate a net positive effect for the corporation, sometimes leading to an increase in the costs of their implementation and causing excessive regulation of the activities of agents. The probability of manipulation of the spectrum of financial reporting indicators with the help of accounting policy tools and creative practices is emphasized, which is a consequence of the generation of an agency problem between users of accounting and analytical information and the subjects of its formation. It has been proven that the combination of internal and external corporate management tools will contribute to mitigating the consequences of the agency problem, without providing a full solution to it, since a certain range of tools, methods and measures are optimal only for a specific corporation in a certain period of time.
The procedure for implementing a range of mechanisms and methods for minimizing agency costs and consequences of the agency problem is recommended to be carried out taking into account existing practices, as well as the results of monitoring the economic and informational environment of the corporation, which will ultimately contribute to the formation of their optimal combination. The vectors of minimization of agency costs and the consequences of the agency problem in the management system of construction corporations from the accounting point of view are determined. A matrix classification of approaches to solving the consequences of the agency problem and minimizing agency costs in construction corporations has been formed. Based on the application of the provisions of the neo-institutional theory in order to minimize agency costs and the consequences of the agency problem, the priority directions for strengthening the effectiveness of corporate management in the context of improving the system of its accounting and analytical support are determined.
Digital transformation of accounting: the impact of technologies on the efficiency and quality of financial reporting
Authors: Dombrovska Natalia
Published: October 2023

Digital transformation in accounting has come a long way from the days of complex calculations and paper documentation. The industry is currently being transformed by digital technology and innovation. The article reveals the role of digital transformation in accounting, pointing to changes not only in the technical aspects of data processing, but also in strategic approaches to doing business. The introduction of digital tools and automated processes allows enterprises not only to adapt to the competitive environment, but also to increase the efficiency and quality of their work. The article examines the technologies that affect this process, notes their advantages and points to key aspects of implementation. She emphasizes the importance of understanding the essence of these technologies to achieve better financial management and increase the company's competitiveness. It also emphasizes that digital transformation requires changes in organizational culture, staff skills, and compliance with legal and regulatory standards. Both the importance of implementing technologies and the requirements for companies to invest, train staff, and transition to new processes in the area of accounting are highlighted.
Edukasi media Nutri Case terhadap pengetahuan dan sikap tentang konsumsi jajanan sehat pada anak usia sekolah di Bogor
Authors: Nabila Nabila , Dewanti Lintang Purwara , Melani Vitria , Sitoayu Laras
Published: October 2023

Latar Belakang: Anak usia sekolah adalah salah satu modal utama pertumbuhan dan perkembangan serta bibit unggul untuk masa depan bangsa. Oleh karena itu, perlu diperhatikan serta dibina dalam meningkatkan kesehatannya. Salah satu yang merupakan faktor penting dalam mempengaruhi status gizi anak adalah kebiasaan makan anak/individu. Kebiasaan makan anak yang tidak sehat dan tidak bergizi akan memberikan dampak lebih besar terkait dengan kesehatan. Konsumsi makanan jajanan sehat diharapkan memiliki kontribusi penting dalam menyalurkan energi serta zat gizi lainnya yang dapat menjadi penunjang pesrtumbuhan dan perkembangan anak usia sekolah dasar. Tujuan: Menganalisis pengaruh edukasi gizi dengan media kotak pensil gizi (Nutri Case) terhadap perubahan pengetahuan dan sikap pada anak usia sekolah dasar kelas 3 di Global Sukses Mulia Islamic School. Metode: Penelitian ini merupakan penelitian kuantitatif dengan jenis quasi eksperimental dan desain one group pre-test post-test yang melibatkan 40 siswa sekolah dasar kelas 3 yang berusia 8-9 tahun. Analisis data pada penelitian ini menggunakan Uji Wilcoxon Signed Ranks. Pengumpulan data menggunakan kuesioner pengetahuan dan sikap yang diteliti secara langsung. Hasil: Adanya perubahan pengetahuan dan sikap dengan nilai p value 0.0001 setelah diberikan intervensi gizi dengan media kotak pensil gizi (Nutri Case). Kesimpulan: Media kotak pensil gizi (Nutri Case) merupakan media yang dapat digunakan sebagai media edukasi gizi baru yang bisa diterima oleh kalangan anak-anak dalam proses pembelajaran mengenai gizi terutama mengenai pemilihan makanan jajanan yang sehat.
Implementasi uji validitas isi: Pengembangan kuesioner perubahan pola konsumsi minyak goreng pada rumah tangga
Authors: Yuliati Endri , Sari Siska Puspita , Metty Metty
Published: October 2023

Latar Belakang: Pada awal tahun 2022 terjadi kenaikan harga minyak goreng hampir dua kali lipat. Sementara itu, penggunaan minyak goreng tidak dapat dilepaskan dari kehidupan sehari-sehari masyarakat. Di sisi lain, terlalu banyak konsumsi makanan yang digoreng berdampak buruk bagi kesehatan. Saat ini belum tersedia kuesioner yang dapat digunakan untuk mengukur konsumsi minyak goreng pada rumah tangga yang telah dilakukan uji validitas isi atau konten. Uji validitas isi merupakan tahap awal dalam pengembangan kuesioner. Tujuan: Penelitian ini bertujuan untuk menguji validitas isi dari kuesioner perubahan pola konsumsi minyak goreng rumah tangga. Metode: Penelitian termasuk jenis penelitian pengembangan yang dilakukan pada Juli – Oktober 2022. Kuesioner dimodifikasi dari beberapa penelitian sebelumnya terkait dengan pola konsumsi bahan makanan. Validitas isi diuji oleh empat orang expert yang ahli dalam bidang ilmu perilaku, ilmu gizi, dan kesehatan masyarakat. Penilaian item kuesioner menggunakan empat skala, yaitu 1 (tidak relevan), 2 (kurang relevan), 3 (cukup relevan) dan 4 (sangat relevan). Hasil: Dari uji tahap pertama, diperoleh satu item pertanyaan yang tidak relevan sehingga didapatkan mean I-CVI (item-content validity)=0,96. Selanjutnya, dilakukan revisi kuesioner dan dilakukan uji expert tahap kedua. Hasilnya, semua item kuesioner dinilai relevan oleh semua expert (nilai 3 atau 4) atau mean I-CVI=1,00. Kesimpulan: Kuesioner ini sudah dapat digunakan untuk menguji perubahan pola konsumsi minyak goreng pada rumah tangga, tetapi sebaiknya dilakukan uji validitas konstruk terlebih dahulu kepada calon responden. Adanya data perubahan pola konsumsi minyak goreng yang valid diharapkan menjadi pertimbangan dalam menentukan kenaikan harga sebagai alternatif langkah untuk mengurangi konsumsi minyak goreng pada tingkat individu.
Comparative analysis of the behavior of the Common crane (Grus grus) and Demoiselle crane (Anthropoides virgo) (Gruidae, Aves) during their pre-migration period
Authors: Kondrakova K. D.
Published: October 2023

Studying of animal behavior is important to understand the evolution and ecology of species, as well as to develop strategies and measures to conserve rare species. Investigating the time budget of closely related species allows detecting species-specific patterns of behavior. A comparative analysis of the time budget of the Common crane (Grus grus) and Demoiselle crane (Anthropoides virgo) in their pre-migration period, during which they as a rule feed in agricultural fields, was carried out. Species differences in the foraging strategies were revealed. Demoiselle cranes forage while moving across the field while Common cranes forage while standing still. Thus, Common cranes, which traditionally use fields to feed, forage less energy-intensely than Demoiselle cranes that are a steppe species and began to use agricultural landscapes after virgin lands since the middle of the last century. Common cranes spent more time preening than Demoiselle cranes, and juveniles of both species spend less time to this activity than adults but no statistically significant differences were found. Both species spent the least time to rest and other activities.
Video image processing of Daphnia magna Straus (Cladocera, Crustacea) as a basis for automated biotesting methods
Authors: Olkova A. S. , Medvedeva E. V.
Published: October 2023

Computer processing of a video sequence with test organisms is a promising direction in the development of biotesting, as the throughput of methods per unit time increases significantly and several test reactions are taken into account simultaneously. The aim of the work is to develop and test an automated method for considering a complex of D. magna test functions for further assessment of the toxicity of aquatic environments. Videos with D. magna were processed using the Python programming language and the OpenCV computer vision library. The developed algorithm makes it possible to detect D. magna individuals of different ages, to determine their linear dimensions, velocities and accelerations. This functionality, applied to model groups of D. magna, makes it possible to assess the acute toxicity (by lethal and sublethal effects) and chronic toxicity of samples (by the number of juveniles born and their physiological reactions).
Global perspectives of transition to green energy generation in the Saratov region
Authors: Oparina A. M. , Politaeva N. A. , Illin I. V.
Published: October 2023

The article discusses global prospects for the transition to green energy generation in the Saratov region. The literature data on the current situation in the alternative energy sector (wind energy, solar energy, and bioenergy) in the Saratov region have been studied and systematized. The data were obtained from the most relevant and cited publications in the world databases Scopus, Google Scholar, RSCI and among Internet media articles. The pros and cons are described, as well as the overall impact on the environment of each type of renewable energy that exists in the Saratov region. Much attention is paid to the impact of wind turbines and solar power plants on the environment. It has been established that the use of solar energy is most developed in this area. This is due to climatic conditions and the number of sunny days in the region. In view of the large formation of organic waste in the Saratov region, it is rational to use biomass to obtain bioenergy. The Saratov region government intends to continue to steadily increase the share of renewable energy sources in the energy balance of the region. By 2035, the share of renewable energy sources in the regional energy balance will reach 6%, and in 2050 it will be about 13%. We believe that the global prospects for green energy transitions in the Russian Federation, as well as in the transmission to the Saratov region, consist in a partial transition to alternative energy (solar and wind), using bioenergy and highly efficient technologies for cleaning CO2 emissions from traditional fuel.
Age structure of the population of Anguis colchica orientalis (Reptilia, Anguidae) in the Talysh Mountains
Authors: Kidov A. A. , Ivanov A. A. , Ivolga R. A. , Kondratova T. E. , Kidova E. A.
Published: October 2023

The paper presents the results of studying the age and growth of the eastern slow worm (Anguis colchica orientalis) in the upper reaches of the Tangeru River (Astara district, Republic of Azerbaijan). Lizards (8 males and 6 females) were caught from March to August in 2011–2019. Their age was determined by the number of lines of arrested growth (LAG) on the cross sections of the tail vertebrae. Sections of the mandibular bone were also examined in three dead individuals. The number of LAG on the mandibular bone sections and the caudal vertebra coincided. The studied animals were aged from 1 to 10 years. The average age of males and females was 4.86 and 5.33 years, respectively. More than half of the males (5 individuals) were 4–5 years old, and a third of the females (2 individuals) were six years old. The life expectancy after the first wintering in females and males was 6.70 (S = 0.84) and 5.93 years (S = 0.82), respectively. It is noted that age determination by cross-sections of the tail vertebrae in slow worms is possible and allows conducting studies on live lizards.
Sui contratti verbali dispositivi di quote sociali alla luce degli istituti del proprietary estoppel e del constructive trust (LA Micro Group Ltd v LA Micro Group Inc, 28 febbraio 2023)
Authors: Scarano Nicola
Published: October 2023

Massima
Il contratto con cui si dispone di partecipazioni sociali, sebbene carente della forma scritta in violazione del Law of Property Act (1925) s. 53(1)(c), di norma è idoneo a far sorgere un constructive trust a beneficio del soggetto a favore del quale l’attribuzione è stata pattuita, in forza di quanto disposto dalla s. 53(2).
Azione revocatoria contro un vincolo di destinazione fraudolento (App. Venezia, 2 gennaio 2023)
Authors: Cianciolo Valeria
Published: October 2023

Massima
I due vincoli di destinazione ex art. 2645-ter cod. civ. tramite cui due fratelli vincolano gli immobili di loro rispettiva proprietà ai bisogni della famiglia di uno dei due sono meritevoli di tutela, in quanto tra i beneficiari del vincolo ex art. 2645-ter cod. civ. possono includersi i componenti di una famiglia, sia di fatto che di diritto.
Sono revocabili ex art. 2901 cod. civ. i vincoli di destinazione ex art. 2645-ter cod. civ. tramite cui due fratelli, fideiussori di una s.r.l. nei confronti di una banca, vincolano – successivamente al rilascio della fideiussione – gli immobili di loro rispettiva proprietà ai bisogni della famiglia di uno dei due: l’eventus damni sussiste per avere i costituenti assoggettato al vincolo l’intero loro patrimonio immobiliare, mentre la scientia damni in capo ai costituenti, requisito soggettivo richiesto in considerazione della natura gratuita dei vincoli, si desume dal loro ruolo di soci della debitrice principale (uno dei due era anche presidente del CdA).
La trascrizione effettuata con riserva dal Conservatore dei registri immobiliari dell’atto istitutivo di trust autodichiarato (Trib. Catanzaro, 5 aprile 2023)
Authors: Manna Mario
Published: October 2023

Massima
Il trust autodichiarato è ammissibile in Italia in virtù della ratifica della Convenzione de L’Aja anche alla luce della presenza nell’ordinamento italiano di figure affini quali i vincoli di destinazione previsti dall’art. 2645-ter del codice civile, i quali, al pari del trust auto-dichiarato, non prevedono né la bilateralità dell’atto di istituzione né tantomeno la destinazione “traslativa”. Il trust autodichiarato stipulato in Svizzera non necessita, ai fini della trascrizione in Italia, di legalizzazione, ma solo dell’apposizione dell’apostille, in forza della ratifica da parte di Svizzera e Italia della Convenzione de L’Aja del 1961. L’atto istitutivo di trust autodichiarato avente a oggetto beni immobili può essere trascritto “a favore” e “contro” il disponente. 
La “proper purpose rule” e le sue ricadute sui trust interni (Grand View v Wong, 8 dicembre 2022)
Authors: Muritano Daniele
Published: October 2023

Tesi
L’articolo esamina la sentenza del Privy Council Grand View Private Trust Company And Another (Respondents) v Wong And Others (Appellant) No 2 (Bermuda) e le sue ricadute sui trust interni. La tesi è che il terzo che contrae con il trustee a titolo oneroso non può essere onerato di un controllo sull’appropriatezza dell’atto compiuto rispetto alle finalità proprie del trust e che pertanto il suo affidamento debba essere tutelato.
The author’s view
The article examines the decision of Privy Council Grand View Private Trust Company And Another (Respondents) v Wong And Others (Appellant) No 2 (Bermuda) and its impact on internal trusts. The thesis is that the third party who contracts with the trustee for consideration cannot be burdened with a control over the appropriateness of the act performed with respect to the trust’s own purposes and that therefore his or her trust must be protected.
Le possibilità di accesso alle discipline di rivalutazione da parte del trust (Risposta a interpello, 2 agosto 2022, n. 401)
Authors: Marvulli Emiliano
Published: October 2023

Tesi
Il trasferimento di un bene in trust pone il tema di definire il valore di carico del bene assunto dal trustee, considerato che il nostro ordinamento non fornisce una definizione di costo fiscale del bene segregato in trust, come invece avviene nel caso di operazioni di cessione a titolo oneroso o gratuito.
La soluzione al problema è funzionale a chiarire, tra l’altro, quali sono le possibilità per il trust di accedere alla disciplina di rivalutazione delle partecipazioni e dei terreni di cui agli artt. 5 e 7 della L. 28 dicembre 2001, n. 448 ai fini della determinazione della plusvalenza in caso di cessione da parte del trustee.
In base al criterio generale della continuità dei valori, è ragionevole ritenere che il trustee acquisisca il bene all’ultimo costo fiscalmente riconosciuto, così da evitare salti d’imposta ai fini delle imposte sui redditi. Qualora il bene segregato in trust sia una partecipazione e la sua successiva cessione determini una plusvalenza, quindi, dovrà farsi riferimento all’ultimo valore fiscalmente riconosciuto in capo al disponente, attribuendo rilevanza all’eventuale rivalutazione della quota effettuata dal disponente prima della segregazione del bene in trust, in ossequio al principio della continuità dei valori che garantisce la neutralità fiscale del sistema e indebiti salti d’imposta.
The author’s view
The transfer of an asset in trust raises the issue of defining the book value of the asset assumed by the trustee, considering that our legal system does not provide a definition of the tax cost of the asset segregated in trust, as it does in the case of transactions of transfer for consideration or free of charge.
The solution to the problem is functional to clarify, among other things, what are the possibilities for the trust to access the revaluation discipline of shareholdings and land under Articles 5 and 7 of Law No. 448/2001 for the purpose of determining the capital gain in the case of disposal by the trustee.
Based on the general criterion of continuity of values, it is reasonable to assume that the trustee acquires the asset at the last cost recognized for tax purposes, so as to avoid tax jumps for income tax purposes. If the asset segregated in trust is a shareholding and its subsequent disposal results in a capital gain, therefore, reference should be made to the last tax recognized value in the hands of the disponente, giving relevance to any revaluation of the share carried out by the disponente prior to the segregation of the asset in trust, in deference to the principle of continuity of values that ensures the tax neutrality of the system and undue tax jumps.
Characterization of Spatial Consistency of Millimeter Wave Cluster Channel in Urban Environments
Authors: Kim Minseok
Published: October 2023

Currently, millimeter-wave (mm-wave) based wireless communications in the 30 to 300 GHz frequency band are attracting new attention because the existing frequency band below 6~GHz is very congested. In order to use the mm-wave bands for designing and assessing next-generation mobile systems, it is essential to characterize its propagation channel considering the spatial consistency (SC) for non-stationary user equipment in an outdoor environment. Since the mm-wave band has different characteristics from the microwave band, 3GPP has proposed an SC procedure that provides spatial correlation to clusters for beam-tracking evaluation in dynamic scenarios. However, this letter reports on the evaluation of SC of clusters in terms of cluster visible region based on the obtained measured data in two different mm-wave frequencies, 24 GHz and 60 GHz, in urban environments. The visible region is estimated by tracking the available clusters using the fourth-dimensional spatiotemporal multipath parameters: the departure/arrival angles (azimuth), delay time, and cluster power. The obtained visible regions for two different frequencies and scenarios are compared and confirmed the dependencies of SC of the clusters on frequency and environment.
GAMBARAN KESELAMATAN DAN KESEHATAN KERJA DALAM PENGGUNAAN PESTISIDA PADA PETANI SAYUR DI KELURAHAN LAMARU BALIKPAPAN
Authors: Marlina Marlina , Ardi Indrawan
Published: October 2023

ABSTRAK
 
Kelurahan Lamaru merupakan salah satu kelurahan yang mayoritas penduduknya bermata pencaharian sebagai petani sayur, untuk meningkatkan hasil pertaniannya para petani selalu menggunakan pestisida kimia untuk mengurangi serangan hama. Pestisida berisi zat kimia berbahaya.penggunaan APD (Alat Pelindung Diri) dapat melindungi petani saat melakukan pencampuran dan penyemprotan pestisida. Penelitian ini bertujuan untuk mengetahui gambaran keselamatan dan kesehatan kerja dalam penggunaan pestisida pada petani sayur di Kelurahan Lamaru Balikpapan berdasarkan alat pelindung diri dan cara kerja penyemprotan.
Pada penelitian ini menggunakan metode kuantitatif dengan teknik sampel jenuh/total sampling. Metode pengambilan data dalam penelitian ini dilakukan dengan observasi menggunakan analisis univariat yakni yang memuat distribusi frekuensi untuk mendeskripsikan alat pelindung diri dan cara kerja. Dalam pemenuhan APD petani hanya dapat memakai beberapa APD yakni topi, baju lengan panjang dan celana panjang sehingga hal  ini tidak sesuai dengan pemenuhan APD dan cara kerja karena tingkat pendidikan petani yang rendah menyebabkan kurangnya pengetahuan tentang bahaya pestisida dan petani bersentuhan langsung dengan pestisida tanpa memakai APD yang lengkap sehingga menyebabkan keracunan akut dengan efek lokal yakni gatal-gatal dan pusing saat penyemprotan dan setelah penyemprotan. Kesimpulan dari penelitian ini adalah terdapat gambaran keselamatan dan kesehatan kerja dalam penggunaan pestisida pada petani sayur di Kelompok Tani Mentari Jaya berdasarkan alat pelindung diri sebanyak 38% dan cara kerja sebanyak 57
Sebuah Apresiasi terhadap Perubahan Pasal Hukuman Mati
Authors: Clemens Dion Yusila Timur
Published: October 2023

This paper is meant to show why the introduction of probation in the capital punishment act of the new Code of Criminal Law is a change we should appreciate. This change will expectedly lead Indonesia to be a nation that de facto no longer employs capital punishment. This is a desirable consequence given that, in my view, capital punishment cannot be ethically justified. In this paper, I will show why arguments in defense of capital punishment by appealing to the deterrence effect, the risk of recidivism, the sense of justice, and the principle of retributive justice do not stand up to scrutiny. The irreversible nature of capital punishment further points to the unjustifiability of this form of punishment.

Abstrak

Tulisan ini hendak menunjukkan mengapa diintroduksikannya masa percobaan dalam pasal hukuman mati KUHP terbaru merupakan perubahan yang layak diapresiasi. Perubahan tersebut berpotensi mengantar Indonesia menjadi negara yang de facto tidak lagi menerapkan hukuman mati. Menurut penulis, konsekuensi semacam ini layak disambut baik lantaran hukuman mati itu sendiri secara etis tidak dapat dibenarkan. Dalam tulisan ini, penulis akan menunjukkan mengapa argumen-argumen yang ditujukan untuk menjustifikasi hukuman mati dengan merujuk pada efek jera, risiko residivis, rasa keadilan, dan prinsip keadilan retributif tidak dapat dipertahankan. Sifat hukuman mati yang tidak membuka ruang bagi koreksi yang berarti juga meneguhkan tidak dapat dibenarkannya bentuk hukuman tersebut.

Kata-kata Kunci: hukuman mati, KUHP, efek jera, keadilan retributif, ruang koreksi
Identificação de variantes genéticas associadas com a perda gestacional
Authors: Vidal Sarah Vitarelli Percegoni , Tinum Santos Thais , Andrade Diniz Patrícia , Castro Silva Larissa , Santos Ayla Mel Gomes dos , Souza Aline de Jesus , De Souza Ventura Simone , Avelar Lívia das Graças Amaral , Martins Aline Aparecida Silva
Published: October 2023

A perda gestacional pode ser relacionada a uma variedade de fatores genéticos, alterações hematológicas, além de alterações na anatomia uterina. Ainda a idade materna avançada possui relação entre a genética e saúde reprodutiva. Estudos epidemiológicos revelam elevadas taxas de subfertilidade e abortos espontâneos recorrentes, associados a uma gama desses fatores. Assim, o presente estudo teve como objetivo investigar os fatores genéticos associados à perda gestacional e promover a divulgação dos resultados com uma linguagem acessível à população, através de um canal de podcast, com a finalidade de ampliar a conscientização e facilitar o acesso a serviços de saúde adequados. O estudo foi realizado através de uma revisão narrativa da literatura. O desenvolvimento do canal de podcast foi realizado através de gravações em ambiente audiovisual com roteiros desenvolvidos a partir dos resultados da pesquisa. Anormalidades citogenéticas representam cerca de 50% das mortes fetais no primeiro trimestre e de 6% a 13% dos natimortos. Dentre as principais alterações se encontram as trissomias dos cromossomos 13, 18, 16, 22 e monossomia do cromossomo X. Alterações em genes relacionados ao ciclo celular também estão relacionadas à perda gestacional pelo fato de desencadear defeitos congênitos e de desenvolvimento graves em embriões. Ainda, as alterações hematológicas, como trombofilia e síndrome antifosfolipídeo estão relacionadas à perda gestacional. O presente estudo revelou a complexidade das interações genéticas no contexto da perda gestacional, destacando a necessidade premente de colaborações interdisciplinares. A identificação de marcadores genéticos específicos tem o potencial de aprimorar as estratégias de triagem e terapêuticas, enfatizando, portanto, a importância e reconhecimento da interconexão entre fatores genéticos e eventos fisiológicos da gravidez.
The Sentencing Effectivity on the Criminal Offense of Corruption Through the Perspective of Indonesian State Administrative Law: A Review
Authors: Handaru Arya Ahmad Musyaffar  , Radhitya Pratama
Published: October 2023

Corruption is an act of abusing the legally given power by an entitled public officer or a legal entity, at the length of acting outside of their official capacities that are within the legal duty, with the intention of taking advantage of the policy’s loopholes that are mainly regulating the act of conduct. Presently, corruption can be described as an act that is done by the person per se, not per the Actions solely, in which every action that ‘Actions’ outside of its formal domain of conduct, should be considered as corruption. Many scholars condemn the act of corruption as a discourse of discrepancy throughout the form of an interpersonal, social, moral, and legal order from its own.
Penegakan Hukum Bagi Pelaku Perbarengan Tindak Pidana (Concursus) Pemerasan Dan Pengancaman
Authors: Hadi Aulia Arifah , Puspitosari Hervina
Published: October 2023

Meningkatnya angka kejahatan pemerasan dan pengancaman menimbulkan kerugian baik harta, benda maupun nyawa. Hal tersebut didukung dengan data yang diperoleh Penulis dari bidang Bagbinopsnal Ditreskrimum Polda Jatim bahwa terjadinya perbarengan tindak pidana (concursus) pemerasan dan pengancaman masih sangat tinggi sehingga bagaimana penegakan hukum bagi pelaku perbarengan tindak pidana (concursus) pemerasan dan pengancaman di Ditreskrimum Polda Jatim dan apa hambatan penegakan hukum bagi pelaku perbarengan tindak pidana (concursus) pemerasan dan pengancaman di Ditreskrimum Polda Jatim. Penelitian ini menggunakan jenis penelitian yuridis empiris yang bertujuan untuk mengetahui proses bekerjanya hukum dalam masyakarat dengan menggunakan teknik penelitian ilmu sosial dengan cara memadukan bahan-bahan hukum data sekunder dan data primer yang diperoleh di lapangan. Metode pengumpulan data didapatkan melalui wawancara, observasi dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa faktor penyebab terjadinya perbarengan tindak pidana (concursus) pemerasan dan pengancaman yang dilaporkan di Ditreskrimum Polda Jatim yaitu faktor niat dan kesempatan, faktor ekonomi, faktor keluarga, faktor ketergantungan obat, faktor lingkungan, faktor pekerjaan, dan faktor penyakit. Upaya penegakan hukum terhadap kejahatan perbarengan tindak pidana (concursus) pemerasan dan pengancaman yaitu melalui upaya penegakan hukum secara preventif dan represif. Upaya penegakan hukum secara preventif dilakukan dengan cara memberikan sosialisasi di lingkungan kampus, sekolah dan masyarakat, melaksanakan kerjasama untuk melakukan kegiatan patroli bersama dengan Polrestabes, Polres dan Polsek, serta melakukan koodinasi bersama Polrestabes, Polres dan Polsek. Upaya represif yang dilaksanakan melalui beberapa tahapan yaitu dimulai dari penerimaan laporan dari korban, tahap penyelidikan, tahap penyidikan dan terakhir tahap penyelesaian dan pelimpahan berkas perkara ke JPU di Kejaksaan.
Problematika Kepastian Hukum Terhadap Penerapan Restorative Justice Dalam Penanganan Perkara Tindak Korupsi Dana Desa
Authors: Ashady Suheflihusnaini , Dudy Aryadi Almau
Published: October 2023

The implementation of regional authorities and the allocation of village funds that should be used for welfare and development at the village level have instead become new grounds for corruption for some elements. Law enforcement that is able to provide a deterrent effect on perpetrators is very important so that the idea and application of restorative justice to perpetrators of corruption in village funds needs to be studied further in terms of how the limitations of the application of restorative justice by law enforcement officials in a crime and whether the application of restorative justice against acts of corruption in village funds to fulfill the principle of legal certainty. This research is a normative research with a statutory approach (the statute approach) and a conceptual approach (conceptual approach). The results of the study show that law enforcement officials in implementing restorative justice for a crime must pay attention to the specified conditions, for corruption crimes cannot be applied to restorative justice based on the Head of Police Regulation Number 8 of 2021 concerning Handling of Crimes Based on Restorative Justice and the Prosecutor's Office Regulations of the Republic of Indonesia Number 15 of 2020 concerning Termination of Prosecution Based on Restorative Justice; Next, the application of law must not ignore the principle of legal certainty. Legal certainty also means the clarity of norms that become a reference for behavior, these norms contain consistency, both internally in the law and horizontal consistency with others or vertical consistency with higher laws and regulations. The application of restorative justice to criminal acts of corruption (including corruption in village funds) has violated the principle of legal certainty as well as ignoring the value of justice and the usefulness of law, so its application must be reviewed.
Peran Petugas Pintu Utama (P2U) Sebagai Bentuk Strategi Pengamanan Pada Lembaga Pemasyarakatan Dalam Upaya Pencegahan Dari Tindak Penyelundupan Narkoba
Authors: Andi Kurniawan
Published: October 2023

Penelitian ini berfokus pada optimalisasi pemeriksaan dan penggeledahan barang titipan oleh petugas pintu utama (P2U) Lapas Perempuan Kelas IIA Medan. Pelaksanaan penggeledahan dan pemeriksaan barang maupun petugas atau seseorang yang masuk ke dalam Lapas sangat penting untuk dilakukan untuk menciptakan suasana kondusif dan terhindar dari bentuk gangguan kemanan dan ketertiban di dalam Lapas. Salah satu bentuk upaya menciptakan susasana kondusif dan terhindar dari gangguan kemanan dan ketertiban adalah dengan melakukan pemeriksaan dan penggeledahan barang yang dilakukan oleh petugaskeamanan diantaranya adalah satgas P2U. Faktor keamanan serta keteraturan sangat menunjang aktivitas pembinaan di dalam Lapas. Agar menghasilkan keadaan aman dan tertib di Lapas maka perlu dilakukan penggeledahan terutama di pintu utama Lapas sebagai gerbang utama keluar/masuknya orang maupunbarang. Tujuan dari penelitian ini adalah untuk mengetahui optimalisasi pelaksanaan satgas P2U dalam melaksanakan ketertiban dan keamanan di dalam Lapas Perempuan Kelas IIA Medan dengan melakukan pemeriksaan barang dan penggeledahan. Penelitian ini menggunakan metode penelitian kualitatif. Kesimpulan penulis dalam penelitian ini bahwa Lembaga Pemasyarakatan Perempuan Kelas II A Medan belum optimal dalam menciptakan keamanan dan ketertiban di dalam Lapas Hal ini dikarenakan oleh beberapa kendala seperti kurangnya sumber daya manusia (SDM), kurangnya peralatan dan teknologiyang dapat menunjang kegiatan penggeledahan seperti metal detector, banyaknya tamu yang menitipkan barang yang tidak menerapkan protokol kesehatan begitu juga petugas di dalam Lapas, serta petugas masih merasa sungkan dalam melakukan pemeriksaan kepada para pejabat di dalam Lapas.
PHYSICAL THERAPY IN CEREBRAL PALSY. CLINICAL ASPECTS. CASE REPORT
Authors: Kuliński Włodzisław , Adamczyk Ewa
Published: October 2023

Cerebral palsy is a non-progressive functional disorder affecting the developing central nervous system, predominantly motor neurons, whose onset occurs during pregnancy, delivery or in the perinatal period. The incidence of cerebral palsy ranges from 1.5 to 2.5 per 1,000 live births. Brain damage due to periventricular leukomalacia and intraventricular haemorrhage in newborns is the most common cause of cerebral palsy.
This paper presents the clinical picture of a girl with cerebral palsy. The child experienced perinatal hypoxia, which resulted in central nervous system damage and changes in the form of periventricular leukomalacia. Initially, she exhibited considerable axial hypotonia and upper and lower limb hypotonia. Rehabilitation was promptly initiated using a combination of multiple neurological methods, for example Vojta’s method, NDT Bobath therapy and PNF. The rehabilitation produced the desired effects, with the child achieving better motor control with respect to trunk and head stabilisation. She began using orthopaedic aids and undergoing verticalisation at the age of two years. She started experimental stem cell treatment in 2016. Currently her therapy takes place five times a week. The child is able to walk a short distance when she is being held by her arms. She acquires new skills and learns fast and has a wide vocabulary. She is motivated and determined to continue her rehabilitation in order to achieve her dream of walking with a walker by herself.
Systematic motor rehabilitation contributed to an improvement in the physical fitness and everyday functioning of the child.
Imperium nie trzęsie się w posadach. „Neo-heritage” w kinie i telewizji brytyjskiej XXI wieku
Authors: Włodek Patrycja
Published: October 2023

Autorka analizuje powrót sentymentów imperialnych w filmach i serialach brytyjskich XXI w., umieszczając je w tradycji kina dziedzictwa (heritage). O ile jednak twórcy filmów z lat 80. i 90. kojarzeni z tym nurtem, np. James Ivory, osadzając akcję w czasach Imperium, ujmowali ją z dystansem, melancholijnie, ale zarazem ironicznie, o tyle strategie współczesne zmieniają się. Wizualnie i tematycznie (życie klas wyższych) filmy, np. Czas mroku, oraz seriale, np. Korona, są kontynuacją kina dziedzictwa. Przeorientowaniu ulega jednak ocena świata przedstawionego. Stąd pojęcie neo-heritage, którego twórcy uwznioślają fikcyjnych (Downton Abbey) i historycznych (królowa Wiktoria, Elżbieta II) przedstawicieli klas panujących, manipulując fabułą i narracją tak, by zyskać dla nich nie tylko sympatię widzów, ale też poczucie wyjątkowej roli i misji społecznej pełnionej przez owe warstwy.
„Wszystko, co straszne, pragnie naszej miłości”. „Inny” posthumanizmu w ujęciu (post)sekularnym. (Przyczynek)
Authors: Sarbiewska Joanna
Published: October 2023

Autorka, na przykładzie analizy filmu Biały Bóg (2014) Kornéla Mundruczó, proponuje (post)sekularną wykładnię posthumanizmu. W tym ujęciu stawką byłoby zrozumienie nie-tożsamości (różnicy) nie w perspektywie religijnego/antropocentrycznego szowinizmu (słusznie krytykowanego przez posthumanistów), ale w perspektywie kenosis: jako gotowości transcendowania/transgresji granic własnej podmiotowości, niezależnie od przynależnych jej atrybutów: Bios czy Zoe, i rzeczywistego otwarcia na Innego. Gest kenosis stanowiłby tym samym dekonstrukcję zarówno procesu „wykluczania”, jak i „oikoizacji” (familiarnego oswajania) tego, co Obce (unheimlich). Afirmacja Obcego, konstytuująca się w akcie ontologicznej Miłości, ustanawia jako warunek porzucenie postawy zawłaszczającej i ekstatyczne wyjście „poza siebie”. Zdaniem autorki uznanie równości modusów istnienia bytów ludzkich i nie-ludzkich, zgodne z postulatem posthumanizmu, powinno spotkać się z (post)sekularną afirmacją nieprzeniknioności (każdego) Innego.