bluuebunny/crossref_metadata_2025 huggingface dataset:
Relationship Pattern Of Working Parents To The Independence Of Toilet Training Pre School Children (Literature Study)
Authors: Rahayu Suci Fitri
Published: April 2022

The success of toilet training occurs because there are many factors including age, sex, culture, parents' motivation, children's readiness physically, psychologically and intellectually. In addition, one of the important factors for the success of toilet training is the parenting style applied by parents in educating their children at home. This study aims to determine the relationship between working parents' parenting styles and children's independence in toilet training. In this study, a literature study was used by analyzing 5 national journals and 2 international journals. This research study is a type of literature study research by looking for theoretical references that are relevant to the cases or problems found. Based on the results of the analysis of several journals above, there are many who say that the parenting style of working parents is related to children's independence in toelite trening. The results of the research can be used as material to evaluate and prepare health promotion strategies for health workers, especially nurses, in increasing the knowledge and attitudes of parents, especially parents who work outside the home to apply parenting to pre-school children (3 - 5 years) according to the child's personality development.

Keywords: parenting style, toilet training
The Relationship between the Role of Health Workers and Family Support in the Detection of Development and Development in children
Authors: Marbun Ria Angelina
Published: April 2022

Toddler age is a period that lasts quickly and will not be repeated, so it is called the golden age. The incidence of growth and development disorders is currently quite high in Indonesia. The impact of not doing growth and development checks is that they cannot detect growth and development deviations in toddlers so that there are permanent deviations. The research objective was to analyze the relationship between the role of health workers and family support in early detection of toddler song development. This type of quantitative research with analytic survey design. This study used a cross sectional approach, with the sampling used was purposive sampling technique. The results of the research on the variable role of health workers obtained a positive role as many as 49 people (55.1%), while the variable family support for respondents who supported as many as 52 people (58.4%). The statistical test results obtained by the value of p = 0.013, it can be concluded that there is a significant relationship between the role of health workers and family support in early detection of toddler growth and development. Research on the provision of early stimulation in the first year of life is effective in increasing the mental and psychomotor development index of infants. In addition, the presence of children who experience delays during their growth and development can be caused by a lack of parental care in stimulating their growth and development. The research suggest the need for an increase in training programs in the detection of growth and development, programs routed by families and even visits to PAUD / kindergartens online or in person.
Meta Analysis Study Of Progesterone Receptors Effect on Parturition
Authors: Swanajadi R. Zadith Taqwa , Purwanto Maria Gorreti Marianti , Armanto Rachmad P
Published: April 2022

Prematurity is associated with morbidity and mortality. There is alot of causative factors that involved. One of the contributing factors is the presence of uterine contractions that occur prematurely. This is due to a decrease in progesterone levels. This decrease can be achieved by changing the levels of the progesterone receptor (PR) isoform in the myometrium. Objective: To determine whether there is a connection between changes in progesterone receptor isoform levels on labor. This systematic study was arranged according to Prefered Reporting Items For Systematic Review and Meta-Analysis (PRISMA). The articles studied were observational studies. Each article was tested for the quality of the Newcastle-Ottawa Scale literature because the articles used were of the case-control type. From the search results using the search strategy in PUBMED, there were 190 articles that were then selected based on title, abstract, and inclusion and exclusion criteria obtained 4 articles that fit the criteria desired by the researcher. From the results of a systematic study, it was found that the number of progesterone receptor ratios in pregnant women who had spontaneous labor compared to pregnant women who gave birth via planned cesarean section. Pregnancy within labor experienced an increase in the PR-A/PR-B ratio by 1.12 times compared to that of cesarean section delivery.
The Influence of Gayatri Mantra & Emotional Freedom Technique (GEFT) towards Mood Disorders Nurse Students in Thesis Compilation
Authors: Dewi Ni Kadek Ayu Cintya , Dewi Ni Luh Putu Thrisna , Wati Ni Made Nopita , Prihatiningsih Diah , Subhaktiyasa Putu Gede
Published: April 2022

Thesis preparation results in students experiencing difficulties that cause psychological conditions that are distressed, causing emotional disorders such as mood disorders. Mood disorders can be bad for students and cause students to postpone their thesis. Efforts are made to overcome mood disorders when compiling thesis is to apply GEFT. GEFT is a merger between Gayatri Mantra and Emotional Freedom Technique (EFT). GEFT is done by chanting the Gayatri Mantra and giving a light knock on the body's 12 energy pathways called the energy meridians. The purpose of this study is to know the influence of GEFT towards mood disorders nurse students in thesis compilation. This research is quantitative with a quasi experiment research design pre and post with control group design. The sampling technique is purposive sampling with a total sample of 32 respondents divided into 2 groups the treatment group and the control group. Data were collected using The Brunel Mood Scale (BRUMS) questionnaire. Data analysis uses the Wilxocon Signed Rank Test and the Mann Whitney Test. The results showed the value of p value in the treatment group = 0.003 which means that there was an influence of GEFT on mood disorders of nursing students in preparing their thesis, whereas in the control group there was no difference with the value of p value = 0.317. Changes in students mood disorders after being given GEFT due to a combination of spiritual spells with techniques that support the effectiveness of GEFT.
Methodische praktijkbegeleiding en teambegeleiding
Authors: Verheij Fop
Published: April 2022

De afgelopen jaren is de groepswerker meer en meer een volwaardig lid geworden van het multidisciplinaire team. Zowel methodische praktijkbegeleiding als teamontwikkeling binnen jeugdzorginstellingen en jeugd-GGZ zijn stapsgewijs beschreven. Veelvuldig wordt gebruik gemaakt van casuïstiek. Zowel het functioneren van de groepswerker alsook de functie en de positie van de methodische praktijkbegeleider en de teambegeleider worden nader toegelicht. In instellingen werken groepswerkers, maar ook de andere professionals, minder dan voorheen binnen de muren van de eigen werkruimten. Enerzijds komt dit doordat hulpvragen veranderen en daarmee het aanbod aan hulpverlening, anderzijds doordat de muren van de instellingen veel transparanter geworden zijn oftewel de wereld buiten die muren onder andere in de vorm van contact met ouders en leerkrachten een steeds grotere rol is gaan spelen. Dit alles maakt groepswerk binnen de instellingen van vandaag dynamisch en op verandering gericht. Zo goed mogelijk groepswerker zijn in een veranderende (instellings)wereld is een voortgaand proces dat succesvoller verloopt als de instelling ter ondersteuning ook professionele begeleiding biedt. In dit boek komen twee begeleidingsvormen, te weten methodische praktijkbegeleiding en teambegeleiding, uitgebreid en met name in praktische zin aan bod. Methodische praktijkbegeleiding staat voor een methodisch aangeboden begeleidingsproces dat zich richt op de persoon van de groepswerker en het werkkader waarin deze werkzaam is. De specifieke setting van de groepswerker is daarbij bepalend voor hetgeen aan specifieke vaardigheden van de groepswerker gevraagd wordt. Teambegeleiding kent haar basis in de theorieën betreffende teamontwikkeling en de groepsdynamica. Leren met behulp van methodische praktijkbegeleiding en teambegeleiding is een intensief proces van bewustwording in een werkveld dat een beroepsleven lang leren noodzakelijk maakt. De aard van het werk en de weerslag daarvan op de groepswerker maakt reflecteren op het eigen functioneren tot een noodzaak. In dit boek worden de structuur en procesmatige aspecten van methodische praktijkbegeleiding en teambegeleiding nader belicht. Het functioneren van de groepswerker maar ook de functie en positie van de methodisch praktijkbegeleider en die van de teambegeleider worden nader toegelicht.
Speel Wijzer: Spelen kan met alles
Authors: de Valck Marianne
Published: April 2022

Dit handboek spelen nodigt u uit veel te doen met alles. Ook nodigt het u uit op een speelse manier om te gaan met heel gewone dingen. Dingen die weinig of niets kosten of afgedankte spullen. Speeldeskundige Marianne de Valck beschrijft activiteiten met uiteenlopende zaken als adem, maan, onkruid, aardappel, folie, magneet, catalogi, doppen, zand. Door willekeurig te combineren met uiteenlopende begrippen en voorwerpen ontstaan onverwachte, nieuwe activiteiten. Combineren, fantaseren, proberen en ervaren leidt tot ontdekken en beleven van nieuwe speelmogelijkheden. Dit boek is dan ook nooit 'uit'. Sterker nog, het brengt een creatief proces op gang dat u uitdaagt kinderen uit te dagen en hen leert te vertrouwen op wat ze zelf kunnen. Een kloek handboek voor de buitenschoolse en tussenschoolse opvang. Voor binnen- én buitenspelen. Een standaardwerk voor iedereen die met kinderen speelt. De meeste spelactiviteiten vragen weinig tot geen voorbereiding en duren maximaal een kwartier. De knutselideeën zijn veelal in een half uur uit te voeren. Bij de meeste activiteiten staat geen leeftijd vermeld, eenvoudigweg omdat alle kinderen mee kunnen doen.
A Few Words about Legal System
Authors: Franjić Siniša
Published: April 2022

Law is the totality of legal rules, principles and institutes which regulate relations in a certain social community. They regulate the relations between people, and the relations of people towards the social community in which they live and to whose rules they submit. The legal system is a set of legal norms that exist in a country, which is also called a positive legal system. The legal system is a systematized complex of all legal rules. The elements of the legal system are: the legal system as a whole, the legal group, the legal branch, the legal rule and the legal institutes.
Social Media, Youth Mobilization and Urban Crime
Authors: Sylvester Osugba , Monday Agbeyi
Published: April 2022

This paper was focused on exploring the drivers of urban crime through social media mobilization of youths. Adopting the use and gratification theory, the paper x-rays the extent to which social media has been adopted by youths in Nigeria for social participation and activities including the perpetration of crime. In addition to changing the way information is shared, social media also provides a veritable tool for the creation of criminal networks which have proved challenging to effective functionality of justice system in Nigeria. The paper further explores the intersection between poverty, youth violence, drug peddling, and activism on the one hand, and social media utilization. To address the problem of urban crime, the paper suggest that government at all levels should engage in massive employment of youths and provides greater focus on positive utilization of social media.
A Study on Interaction Pattern of Students in Teacher Education Institutions of Kolkata, West Bengal
Authors: Kundu Anusri , Basu Dr. Anindya
Published: April 2022

Teacher education institutions which are known as B.Ed. (Bachelor of Education) College are mainly provide a professional course through which our society gets future teachers. Here, with the others teaching skills, it is equally important to know and implement the communication skill for being a proficient teacher. This kind of interaction focuses on meaningful communication among the students and teachers and it helps the students to recognize their own ability. It also provides an exposure to the immense field of learning. The paper aims to explore the interaction pattern of B.Ed. students with each other and with the teachers from various colleges in Kolkata. This research is based on both primary and secondary data along with thorough literature review. Data analysis involved qualitative methods. Students’ interaction patterns are of various wings and respondents accept that due to lack of fluency in English language, deficiency in financial wealth, cultural differences are the prime factors of less communication. Moreover they have showed positive response towards this interaction. Proper management of classroom and as well as adequate time and space is required for organizing different activities to enhance students’ communication skills.
INTEGRATION OF INFORMATION SYSTEMS IN SMALL BUSINESS OF UZBEKISTAN
Authors: Javoxir Xasanov
Published: April 2022

Small business is an integral part of any developed state. It is this sector of the economy that is most exposed to the processes that characterize a dynamically progressing society. The article proposes approaches developed by the authors to create a comprehensive system for integrating information systems into small businesses. Information technologies are becoming an integral part of modern society, which means that it is the small business sector that is the first to respond to modern trends, strives to make the most complete informatization possible. The effective implementation of the methods of information support for small businesses described in the article will create conditions for the successful operation of small businesses in the national market. This article discusses how necessary information technology is in a small business. The tasks that are set for the system of information support for small businesses are described. Perspective directions in solving the problems of creating a modern IT infrastructure at small enterprises are considered.
KEYWORDS: information technology, small business, innovations
Effect of Concentrations of Basil Seed Gum on the Sensory Properties of Chicken Sausage
Authors: A. A. Abdulrahem Batool , M. K. Al-Aubadi Inas , M. A. Mohamed Mahmoud
Published: April 2022

Chicken meat is a low-fat, high-protein food that is increasingly growing in popularity around the world. Therefore, various food ingredients have been added to improve the characteristics of the chicken sausage. Among them, Basil seed gum (BSG) was extracted, and the effect of adding it in percentages of 0.5, 1.0, 1.5, and 2.0 % was studied as- a partial replacement- for animal fat in processed sausages and its effect on the proximate composition, sensory and quality characteristics of chicken sausages. The yield of gum extract was 17.5% on a dry-weight basis. Moreover, the results of analyzing the proximate composition of prepared sausage showed an increase in the moisture, protein, and ash percentage. However, the percentage of fat, carbohydrates, and caloric value in them decreased. The results also showed   increased   water holding capacity, emulsion stability, and cooking yield in the prepared sausages. In contrast, the percentage of cooking loss and loss of thaw loss decreased. It was also noted that the peroxide value, free fatty acids, and cholesterol decreased by increasing the concentration of gum added, up to 2%. Besides that, the addition of gum concentrations resulted in a clear improvement in the sensory characteristics and acceptability of the assessor, especially colour, tenderness, juiciness, and overall acceptability. It can be concluded from this research that the possibility of using BSG as a fat replacer to manufacture low-fat chicken sausages, which contributes to reducing the cost of sausage mixtures and giving a healthy, low-calorie product.
The Biosynthesis of Nanoparticles by Fungi and the Role of Nanoparticles in Resisting of Pathogenic Fungi to Plants
Authors: K. Abdul-Karim Eman , Z. Hussein Halima
Published: April 2022

This study aimed to demonstrate the activity of nanomaterials, the mechanisms of their biosynthesis, methods of measurement, and the factors that roles their biosynthesis by fungi. Moreover, focusing on their impact on host resistance against fungal pathogens. Nanometerials have been considered as one of scientific research priorities due to their new features (melting temperature, binding energy, electronic structure and catalytic activity, magnetic properties, dissolving temperature, and hardness). The performance and efficiency of nanomaterials compared to their normal state has been proven in many fields such as health care, agriculture, transportation, energy, information and communication technology. Many mechanical, chemical and physical methods were implemented to produce nanoparticles, which are considered as unsafe, expensive and environmentally dangerous. Therefore, researchers interested in biosynthesis of nanoparticles using fungi, bacteria or plants systems to make the process environmentally and economically safe. Furthermore, microorganisms such as yeasts, fungi and bacteria efficiency of converting inorganic ions into metallic nanomaterials was well studied. In agriculture, studies have confirmed impact of nanoparticles in improving plant productivity and pathogens resistance in different approaches like direct spraying on plants, soil, and stored fruits in a curative and preventive modes.
GROWTH DYNAMICS AND INDICATORS OF FUNCTIONAL HOMEOSTASIS IN YOUNG CATTLE WHEN INTRODUCING A BIOCOMPLEX INTO THE DIET OF FREE L-AMINO ACIDS
Authors: Leshchukov K. A. , Masalov V. N. , Sein O. B. , Mamaev A. V. , Katalnikova M. A.
Published: April 2022

The most complete realization of the genetic potential is possible only in healthy animals with healthy offspring. At the same time, as practice shows, a significant part of newborn calves have various pathologies associated with genetically determined disorders, the procedure of calving, drinking the first portion of colostrum, etc. The situation is complicated by the fact that in the first weeks and months of life, due to violations of the technology of cultivation and management at the complex, calves show clinical signs associated with bacterial and viral damage to the body against a background of weak immunity. Therefore, the cultivation of healthy young animals is one of the most pressing problems in dairy farming. The effect of a biocomplex of free L-amino acids in the form of an aqueous amino acid solution NOMAR148-R on the dynamics of live weight and indicators of functional homeostasis of heifers of a black-and-white Holstein breed was studied. The positive effect of this feed additive on the dynamics of the average daily increase in live weight of calves up to 6 months of age, protein metabolism and indicators of functional homeostasis has been established, which is confirmed by the results of studying the activity of indicator enzymes of transamination.The use of water-amino acid solution NOMAR148-R in the rearing of young cattle under the age of 2 months contributes to an increase in the rate of absolute increase in live weight of calves by an average of 11.1 %, while the average daily increase increases by an average of 24.2 %; when using the feed additive «ZEO-AMINO» at the age of 2 to 4 months, an increase in the rate of absolute live weight gain was established by an average of 15.4 %, the average daily increase in heifers increased by an average of 13.3 %; at the age of 4 to 6 months, an increase in the rate of absolute live weight gain was established by an average of 17.2 %, the average daily increase in heifers increased by an average of 5.7 %.
The study of the processes of growth and development of animals, the metabolism of proteins, carbohydrates and lipids, as well as the activity of indicator enzymes of transamination allows us to testify that the use of the feed supplement «ZEO-AMINO» in the cultivation of young cattle contributes to an increase in the use of feed proteins, activates a number of vital functions associated with the participation of globulins in the transport of lipids, including cholesterol, steroid hormones, vitamins, as well as the performance of transport and protective functions by globulins, being factors of specific and nonspecific immunity in the normal course of physiological processes and ensuring functional homeostasis.
PHYSIOLOGICAL ACTIVITY OF AUTOPHAGY IN RESTRICTING CALORIE INTAKE AMONG MEN
Authors: Tkhakushinov I. A. , Lysenkov S. P.
Published: April 2022

In a group of healthy men of different ages (18–75 years old), the level of autophagy marker – Beclin-1 in the initial state and after a course (on the 12th day) of limited (800–1200 kcal) calorie restriction (CR) was studied by the enzyme immunodetection. Body composition was determined using impedansometry. The degree of autophagy activation was assessed by the «delta» value – the difference between the initial concentration and after CR. Normally, men showed significant variability in the level of Beclin-1 from 6.14 to 844.78 pg / ml. As a result of the CR course, there was a significant decrease in body weight, soft lean, fat and muscle mass (p<0.0001), as well as intracellular water (p<0.006). As a result of the course of CR in the entire group, an increase of 2.0 times (p<0.01) in the concentration of Beclin-1 was noted. At the same time, positive correlations were revealed in the entire study group between weight, body mass index (r = 0.46 and r = 0.48, respectively, p<0.05), fat mass (r = 0.62; p<0,01). The same patterns were observed in middle-aged people. A direct correlation was found in obese individuals between the level of Beclin-1 and the content of fat mass. In the group of young people, positive correlations between the Beclin-1 delta and the delta of individual body composition indicators were revealed: muscle (r = 0.96; p<0.05), soft lean (r = 0.96; p<0.05) weight and total water (r = 0.96; p<0.05). The loss of these body components was accompanied by a parallel decrease in the activity of Beclin-1. In old age, fat loss occurred in parallel with an increase in Beclin-1 activity (r = -0.87; p<0.05), directly correlated with HDL (r = 0.94; p<0.01) and inversely correlated with LDL (r = -0.99; p<0.01) and total cholesterol (r = -0.98; p<0.01). In young people, the opposite pattern was observed. Each age group had its own characteristics in the ratios of the studied parameters.
INDICATORS OF THE CARDIOVASCULAR SYSTEM OF RATS UNDER THE ACTION OF ACETYLSALICYLIC ACID AND ITS COMPLEX COMPOUNDS WITH METALS
Authors: Chuyan E. N. , Mironyuk I. S. , Biryukova E. A. , Pridatkо A. I. , Ravaeva M. Yu. , Grishina T. V. , Asanova E. R. , Asanova A. R.
Published: April 2022

The effect of acetylsalicylic acid (ASA) and its complex compounds with the metals lithium (Li+), potassium (K+), magnesium (Mg2+) and calcium (Ca2+) with a single intraperitoneal injection at doses of 5, 10 and 20 mg/kg on cardiovascular system (CVS) of rats (blood pressure, heart rate, indicators of heart electrocardiogram). The structure-effect analysis showed that the coordination compounds of ASA, in which, in addition to the ligand with bioactive properties, a metal-microelement is present, caused multidirectional changes in the CVS indices. Those changes depended both on the metal included in the compound and on the dose of the administered substance.
The study was carried out on the basis of the Center for collective use of scientific equipment «Experimental Physiology and Biophysics» (Department of Human and Animal Physiology and Biophysics, V.I. Vernadsky Crimean Federal University).
The research of the biological effect of the acetylsalicylic acid, SLi+, SK+, SMg2+, SCa2+ was carried out during their intraperitoneal injection into rats in doses of 5, 10 and 20 mg/kg. Simultaneously the following characteristics of all the groups’ animals were registered: heart rate (HR), systolic blood pressure (SBP) and diastolic blood pressure (DBP) and electrocardiogram indicators. The pulse pressure (PP) was calculated on the basis of the SBP and DBP indices difference. BP, HR and RR of the rats were registered with the help of the system NIBP200A («Biopac Systems, Inc.», USA).
The experimental data obtained in our studies confirm the literature data, which show that in the process of complexation there is not only an increase or decrease in certain effects that are characteristic of precursor molecules-salicylates, but also the appearance of new properties of derived substances. Тhe obtained data confirm the cardiotropic effectiveness of new coordination compounds, show the dose dependence of these effects and open up the prospects for further studies of their biological action when used repeatedly in chronic experiments.
FACTORS OF MAGNETIC PULSE INFLUENCE AFFECTING MORPHOLOGICAL CHANGES IN A BIOLOGICAL CELL
Authors:   Samara Federal Research Center of the Russian Academy of Sciences, Glushchenkov V.A. , Volova L.T. ,   Samara Federal Research Center of the Russian Academy of Sciences, Belyaeva I.A. ,   Samara Federal Research Center of the Russian Academy of Sciences, Rodenko N.A. ,   Samara Federal Research Center of the Russian Academy of Sciences, Boltovskaya V.V. ,   Samara Federal Research Center of the Russian Academy of Sciences
Published: April 2022

Recently, research on the use of pulsed magnetic fields (PMF) of high intensity in biology and medicine has been expanding. To understand the morphological changes that occur in a cell under the influence of a PMF, the article considers the factors of such an impact: magnetic, mechanical and thermal. The relationship between the structure of the cell and the factors of influence is given. The parameters of the PMF that affect these factors and their predictive role in morphological changes in the cell are described. The material presented in the article will make it possible to reasonably outline the directions of research and purposefully form a search for morphological changes.
DECOMPOSITION OF MODELS OF LINEAR CONTROLLABLE AND OBSERVABLE TWOTEMPO SYSTEMS
Authors:   Povolzhskiy State University of Telecommunications and Informatics, Semenova M.M.
Published: April 2022

A method of integral manifold is applied to study of linear twotempo systems. The use of this method permits us to solve a problem of decomposition of tworate controllable and observable systems. Controllability and observability of these systems are investigated. The application of the method is illustrated on example.
Ecological transitions at the Salton Sea: Past, present and future
Authors: Bradley Timothy J. , Ajami Hoori , Porter William C.
Published: April 2022

The condition of the Salton Sea, California's largest lake, has profound implications for people and wildlife both near and far. Colorado River irrigation water has supported agricultural productivity in the basin's Coachella and Imperial valleys since the Sea formed over 100 years ago, bringing billions of dollars per year to the region and helping to feed households across the United States. The runoff, which drains into the Sea, has historically maintained water levels and supported critical fish and migratory bird habitats. However, since 2018, a large portion of the water previously allocated for agriculture has been diverted to urban regions, causing the Sea to shrink and become increasingly saline. This poses major threats to the Sea's ecology, as well as risks to human health, most notably in the noxious dust produced by the drying lakebed. To ensure continued agricultural and ecological productivity and protect public health, management of the Sea and surrounding wetlands will require increased research and mitigation efforts.
Soil health practices have different outcomes depending on local soil conditions
Authors: Devine Scott M. , Steenwerth Kerri L. , O'Geen Anthony T.
Published: April 2022

The amount of soil organic matter is a critical indicator of soil health. Applying compost or manure, growing cover crops, reducing tillage, and increasing crop diversity may increase soil organic matter. However, soil organic matter can vary dramatically in different environments, regardless of management practices. This calls for a framework to recommend place-based soil health practices and evaluate their outcomes. We used a new framework that groups soil survey data into seven regions in California's Central Valley and Central Coast. These regions either have performance limitations, such as root restrictive horizons, salinity, and shrink-swell behavior, or have relatively homogeneous, coarse-to-loamy soils ideal for agriculture. These inherent conditions affect a soil's response to practices designed to improve soil health. Looking at vineyards as an example, we find significant soil organic matter contrasts between soil health regions but not among contrasting management approaches within a given region. We also show that conservation practices improve or help maintain soil health in several long-term experiments, but inherent soil properties and types of cropping systems affect outcomes.
The Essence of the Concept of “Financial Monitoring” in the Context of Ensuring National Security
Authors: Pushak Ya. Ya.  , Trushkina N. V.
Published: April 2022

The article presents the results of an expert survey of Ukrainian enterprises to identify losses from economic crimes, fraud, and corruption. The scientific approaches to the definition of the concept of “financial monitoring” are analyzed and generalized, which are conditionally systematized into the following groups: system, set of measures, institute, tools, mechanism, security component, a form of financial control. It is established that financial monitoring is mostly understood as a system of legally established information, control, and law enforcement procedures; system of measures of financial, administrative, criminal, and operational-search nature; continuous monitoring system; a set of measures of the subjects of financial monitoring; institute of financial law; instrument of state regulation; economic and legal mechanism in the field of prevention and counteraction to legalization (laundering) of proceeds from crime; component of the system of economic security of the national economy; the specific form of state financial control; component of financial security of the state. On this basis, the author’s approach to the interpretation of this economic category as a tool for national security is based on the implementation of a set of institutional, regulatory, organizational and economic, innovative, investment information measures. The study found that despite some positive legislative initiatives to establish and operate a financial monitoring system in Ukraine, there are still some problems of insufficiently effective regulatory support in this area. Most laws and regulations do not correspond to each other. Some of them are only about guaranteeing national security but do not prescribe general principles of financial monitoring as a tool to ensure national security. Appropriate institutional conditions for the development of a system for preventing and combating the legalization (laundering) of proceeds from crime have not been determined. Appropriate mechanisms for institutional, organizational, economic, financial, and information support for the functioning of the financial monitoring system from the standpoint of national security have not been developed. To solve these problems, the directions of improvement of normativelegal regulation of the development of the financial monitoring system in Ukraine are determined.
Percepción docente y estudiantil del aprendizaje mediante metodologías activas en Enseñanza Superior
Authors: Fritz León Konrad , Flores Rojas Verónica , Alarcón Peredo Francisco
Published: April 2022

La percepción de docentes y estudiantes, del proceso de enseñanza y aprendizaje actual, debe considerarse al implementar metodologías activas y su relación con el logro de competencias. La presente investigación busca interpretar la percepción de docentes y estudiantes de la carrera de odontología respecto del aprendizaje mediante metodologías activas a través de un estudio de tipo mixto y diseño fenomenológico. Los resultados demostraron que ambos actores perciben que la aplicación de metodologías activas es favorable para el desarrollo de competencias y mejores aprendizajes, permitiendo desarrollar competencias de investigación, trabajo en equipo, responsabilidad y organización.
Learning Mindset In Today's Business: Leading To Innovation And Consumer-Centrix Motives
Authors: Wangsa Ign Heri Satrya
Published: April 2022

Innovation has become relevant keywords for business that may intend to be competitive as there will be a creation of new breakthrough which has the orientation to form consumer-centrix motives. Innovative business could label consurner-centrix touch toward its products. Old result­oriented mindset will then go through how to ideally accomplish consumer's expectation. The growing number of various customized products or tailor-made products has brought an important indication that consumer has become major issue. Innovative activities could not be continuously applied unless the business has mindset to renew its cycle. As an organism, a business should have learning mindset which could motivate itself to keep innovative. This is an  introductory paper which hopefully facilitates those who want to conduct thorough srudy related to learning mindset on innovation and consumer-centrix motives.
Conceptualizing Human Capital As A Free-Exploitation Instrument In Economic Development
Authors: Wangsa Ign Heri Satrya
Published: April 2022

Human capital with in the context of economic development means efforts to revitalize meaning of development which is more on developing economic capacity for human within the concept of homo economicus. It means that, the appropriate meaning of economic development is to replace pt of human as an economic man who is free from exploitation. Economic development should be directed at human as potential resources which contribute to productivity. Therefore, within the context of economic development, the concept of homo economicus should be clearly defined as human who recognizes himself consciously as economic man and economic instrument  as well. Consequently, it is necessaery to create and develop economic values potensials to increase productivity. Process of human capital accumulation which consciously accomplished has placed human as subject in economic development. Facts of capitalism has reduced and minimized human as resources that run a risk of exploitation. The human dimension in economic development should be directed to the concept of homo economicus perceived as “human who is completely conscious” and a free-exploitation resources.
Deferred Tax Asset And Deferred Tax Liability : Studi Eksistensinya Ditinjau Dari Sudut Teori Akuntansi
Authors: Lim Setiadi Alim
Published: April 2022

Book income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act. Because there are fundamental dffirences used for calculating and arranging, so book income will be different from taxable income. One of the elements which cause these differences is time differences or temporary differences. This time differences can or can't be recorded and presented in a financial statement as deferred tax (interperiod tax allocation or no interperiod tax allocation). There are three methods which can be used to record and report deferred tax: deferred method, asset/liability method and net-of-tax method. Besides to cover time defferences, deferred tax can also be used to record net operating loss (NOL). Each method will use separate account to record deferred tax. From three methods interperiod tax allocation, only asset/liability method which fulfills the presented deferred tax criteria to asset and liability definitions. Deferred tax asset and deferred tax liability which rise from interperiod tax allocation asset/liability method conceptually fulfills asset and liability criteria, so that its existence in balance sheet is strong. Meanwhile, deferred tax asset which comes from NOL carryback and NOL carryforward don't fulfill the asset criteria.
Analisa SWOT Sebagai Dasar Penetapan Strategi Pemasaran Cat Tembok PT. Propan Raya Cabang Surabaya Dalam Memasuki Pasar Di Surabaya
Authors: Rau John Maranata , Pahar Bruno Hami
Published: April 2022

Cat tembok PT Propan Raya diproduksi pertama kali pada tahun 1997. Yakni rangkaian cat Decor yang berkualitas tinggi dan cat tembok Eco Emulsion yang lebih ekonomis. Sejak pertama kali diproduksi cat Decor dan Eco Emulsion tidak langsung dijual bebas di pasar. Melainkan hanya pada segmenproject. Hal ini dimaksudkan untuk menguji kualitas cat-cat tersebut. Kmena memang yang diutamakan dari setiap produk PT Propan Raya adalah kualitas. Dua belas tahun kemudian, tepatnya Pada Mei 2009, cat tembok PT Propan Raya diluncurkan ke pasar ritel (toko), sebanyak 5 merek yaitu, D6corflex, D6corshield, Ddcorsafe, Decorcryl dan Eco Emulsion. Masa 12 (dua belas) tahun dimanfaatkan untuk melakukan perbaikan dan peningkatan kualitas terus menerus. Bukti kualitas cat tembok PT Propan Raya adalah yang terbailq dimana telah digunalran dalam proyek-proyek perumahan mewah Surabaya, seperti Perumahan Galaxy, dan Perumahan Citraland. Berdasarkan hasil penelitian dan hasil analisa lingkungan yang telah dilakukan ditarik kesimpulan PT Propan Raya mempunyai peluang yang cukup besar dalam memasarkan cat tembok di Surabaya mencapai angka 3237. Kompetisi pasar yang dinamis merupakan sebuah peluang besar. PT Propan Raya dapat menjadikan pesaing sebagai alat pembanding potensi diri untuk dapat memperbaiki dan melengkapi kekurangan yang ada. Sehingga perusahaan mampu mengelola segala sumber daya dan kemampuan secara optimal agar efisiensi dan efektivitas tujuan perusatraan dapat tercapu. Analisis yang dilalcukan menuqiukkan kekuatan yang dimiliki PT Propan Raya sangat besar yaitu sebesar 4gl4 (tabel4.5). Kualitas produk yang sangat tinggi dibanding produk pesaing meliputi hidding power, dirty shield dan alkaly resisting. Strategi yang tepat untuk diterapkan oleh perusahaan adalah kebijakan pertumbuhan yang agresif (Growth Oriented Strateg). Dengan fokus pengembangan kebijakan pada peningkatan layanan kepada konsumen dan peningkatan promosi pada media masa cetak dan elekfronik serta pada internet (online marketing). Penentuan strategi ini berdasarkan pada hasil penelitian yang menunjukkan bahwa perusahaan berada pada kuadran I. Pada kuadran ini, PT Propan Raya dalam penetapan kebijakan-kebijakan pemasaftm dibuat berdasarkan jalan pikiran perusahaan yaitu dengan menggunkan seluruh kekuatan untuk memanfaatkan peluang.
Faktor-Faktor Yang Berpengaruh Terhadap Kepatuhan Pembayaran Pajak
Authors: Purnomolastu N.
Published: April 2022

Tax is Indonesian country main source which should be increased in income. In order to increase the income in tax field, so the effort done by the government is by improving taxpayer obedience. The taxpayer obedience about tax payment needs to be improved continually, remembering the comparation ratio of tax income total and gross domestic product that is also called as tax ratio is still low. Indonesian Tax Ratio about 12% is still far from the hoped. The efforts for improving taxpayer obedience continue to be done by the government, i.e. through several ways. They are improving tax socialization by various kinds of campaign, improving service toward taxpayer through prime service and law enforcementtoward taxpayer through taxation sanctions. In this research, the writer expresses the socialization factor influences, law service and enforcement toward the obedience level of taxpayer payment. The obedience itself can characterize as formal, i.e. the obedience in delivering reports and material obedience, it is the paid nominal amounts.
Pengaruh Kedisiplinan, Kepuasan Dan Motivasi Kerja Terhadap Kinerja Dosen Tetap Universitas Katolik Darma Cendika Surabaya
Authors: Indrawati Lilik
Published: April 2022

Lecturer is the importance essence of the educational activities primarily related to teaching and learning activities. Without the role of the lecturer, the teachinglearning process will be disrupted even fail. Therefore, in education management, performance or achievements of lecturer’s work should be improved consideringthe challenges of education nowadays is to produce human resources quality that capable is of competing in the era of globalization. In subsequent developments, many opinions said that the performance of lecturer will be very much influencedby attitude and behavior, which include employ discipline, job satisfaction, and work motivation. The above description encourages the writer to conduct a research whether the employ discipline, job satisfaction dan work motivation really affect the performance of lecturers at Darma Cendika Surabaya CatholicUniversity. The research objects to be retrieved is the population of permanent lecturers of Darma Cendika Surabaya Catholic University. There are 32 lecturers. Analysis technique used is multiple regression. From the research results obtained that the performance of lecturers of Darma Cendika SurabayaCatholic University is influenced by three independent variables namely employ discipline variable (X1), job satisfaction variable(X2), and work motivation variable (X3). The value of the adjusted coefficient of determination of 87.9%, means that 87.9% of performance of lecturers of Darma Cendika Surabaya Catholic University influenced the employ discipline variable (X1), jobsatisfaction variable (X2), and work motivation variable (X3), while the remaining balance of 12.1% influenced by other factors is not examined by the author. These three independent variables, namely employ discipline (X1), job satisfaction (X2), and work motivation (X3) affect the performance of lecturers are partially or simultaneously. As a result, the variable of work motivation(X3) is the most dominant variable, which affects significantly the performance of lecturers of Darma Cendika Surabaya Catholic University. The results showed that the performance of lectures of Darma Cendika Surabaya Catholic University are good and very good. On the variable of employ discipline (X1), it should benoticed that the work given to the lecturers of Darma Cendika Surabaya Catholic University should in accordance with ability. On the job satisfaction variable (X2), which need to be considered is the satisfaction of a job as a lecture of Darma Cendika Surabaya Catholic University. It has elements of satisfied or proud being a lecturer of Darma Cendika Surabaya Catholic University. On workmotivation variable (X3), the physiological needs (physiological), such as food, drink, shelter, rest and wants to get a job that provides adequate wages is the main point. In the variable of lecturer’s performance (Y), what is need to be paid attention is lecturer’s research for each year.
Pengaruh Financial Restructuring Terhadap Bondholder Wealth: Sebuah Tinjauan Teoritis
Authors: Herdinata Christian
Published: April 2022

Many of the spectacular surge in the restructuring of companies around the world. Restructuring activities largely focused on improving the efficiency of companies through financial restructuring. Financial restructuring of the view that the decision may lead to redistribution of wealth between shareholders andcreditors (bondholder) has been widely discussed since the Black and Scholes (1973), but the change in capital structure as a result of financial restructuring affects bondholder wealth has not been much discussed. Financial restructuring that occurs through changes incorporate capital structure, for example: leveragedbuy-out (LBO), leveraged recapitalizations (LRs), buy back shares, or employee stock ownership plans (ESOPs) that affect the wealth of bondholders to be interesting to study. The expected outcome of this research is to give a comprehensive overview of a theoretical and empirical review of how financial restructuring affects bondholder wealth.
Dimensi Pengukuran Akuntansi Pertanggung Jawaban Sosial Dalam Corporate Social Responsibility Dan Sustainability Reporting
Authors: Tedjasuksmana Budianto
Published: April 2022

The topic of social responsibilities reporting usually relates with the responsible for firms to their direct owners (shareholders) alone, or do they owe a duty to the wider community in which they operate. A firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group ofstakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in a lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financialperformance, risks, business prospects and corporate sustainability. The accountability for these report disclose all aspects that shows measurement of company’s social performance as a key success factor for social performance measurement. Socio Economic Enviromental Accounting is wide-spread concept for firms wishing to realize broader societal and environmental objectives inaddition to increasing shareholdes value.
Penerapan PSAK Nomor 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Pada Rumah Sakit Bunda Surabaya
Authors: Saptowinarko P. Margo
Published: April 2022

The Financial Statements of Not-for- Profit Organizations set in Statement of Financial Accounting Standards (SFAS 45) issued by the Indonesian Institute of Accountants (IAI). This is motivated by the demands of financial transparency and aim for a uniform presentation of financial statements that nonprofit financialstatements can be more easily understood.Financial reporting should provide information about the performance of an organization during a period. Periodic measurement of the changes in the amount and nature of the net resources of a nonbusiness organization and information about the service efforts andaccomplishment of an organizations together represent the information most useful in assessing its performance.In the form of legal entity or business entity, in general, non-profit organization in Indonesia is the Foundation. Bunda Hospital Surabaya is a hospital founded by Bunda foundation with the intent and purpose of doing business in social and humanitarian issues.
Penerapan Bootstrap Financing : Sebuah Tinjauan Teoritis
Authors: Efrata Tommy C. , Herdinata Christian
Published: April 2022

Bootstrap financing methods commonly used as an alternative to access a capital, since the conventional access of capitalis limited for small and medium firms in Indonesia.This  study aims to explain the application of bootstrap financing for small and medium-sized firms in getting access to capital. Subjects used in this study are 67 owners of small and medium firms in Surabaya. The method used is descriptive qualitative. The results of this study indicate that for the method loan from the owner, instrument using personal credit card is the most frequent one. On the other hand, for the method funding from family, borrowing from family and friends is the most common instrument.