bluuebunny/crossref_metadata_2025 huggingface dataset:
Scaffolding the Lebanese EFL Cycle 3 in Science Report Writing
Authors: Khachadourian Liza Der
Published: February 2020

Some Lebanese university science instructors complain that students face difficulty in writing reports. The same problem was detected at Harvard University; where professors have also traced a similar problem. Little attention was paid to the scientific report writing process since high-school days. Usually, secondary schools focus on the content, rather than on the process writing itself. The aim of this study was to help cycle 3 Lebanese learners become proficient in science report writing. An action research was carried on a group of Lebanese grade 8 science class learners (n=10). The theoretical framework followed the Technological Pedagogical Content Knowledge (Koehler - Mishra, 2009), to investigate the impact of integrating: the web tool, Google+ platform (Cavazza, 2012), known for its instructional, collaborative and motivating features, the procedural scaffolding (Constructivist theory), and authentic content, in science report writing. Data collection instruments used in this study were: (a) samples from the students’ reports written pre, during, and post intervention; (b) the students’ class performance scores; (c) interviews with the students (pre/post intervention) and their science teacher. The results revealed that the focus group outperformed the passive significantly by fifteen points. Suggestions and recommendations for further research were shared.
Knowledge Management Process as a Predictor on Organizational Performance in Dubai Government Departments
Authors: Kamal Bin Yeop Yunus Nek , Rashid Mohamed Saif
Published: February 2020

In recent years, the concept of Knowledge Management has expanded widely in government and private sectors. The last five years have witnessed intensive discussions on Knowledge Management and its importance. The aim of this study is to examine the relationship between Knowledge Management and its aspects and its impact on the performance of the governmental institutions in the Emirate of Dubai from the point of view of the managers of these institutions. This study attempts to use the analytical descriptive method to address the subject of the research. In this light, the analytical framework drawn integrates these approaches and can be applied in empirical studies. The study uses the questionnaire in data collection, which is valid and reliable according to the Cronbach’s Alpha value. A Multiple linear regression analysis has been used to predict the OP based on KG, KSR and KST. The findings showed that KG, KSR and KST were the key predictors of OP as these explained 49.6% of the total variance in Model.
Multiple Regression Analysis used in Analysis of Private Consumption and Public Final Consumption Evolution, case of Albanian Economy
Authors: Isa Ilva , Shyti Bederiana , Spassov Kamen
Published: February 2020

This paper approaches the evolution of the final consumption recorded at the level of Albanian economy. According to statistical methodology the public and private consumption are two of the components of the final consumption. The main variable of our study is final consumption, which is set to be influenced by at least two independent variables, such as public and private consumption. Lately, Albanian economy has been presented with a new and different macro economic policy, a new form of partnership of investments between public and private sector. We are highly interested in the impact of these changes on final consumption .The correlation between the main parameter and its influence factors is analyzed through a regression model. Eviews is the software that the data will be processed under standard methods. The model and the results are part of the paper. To be emphasized is that the reliability of the multiple regression model does not exclude the possibility to analyze the single correlation between the parameters, in parallel.
How to Control the Rate of Heterogeneous Electron Transfer Across the Rim of M6L12 and M12L24 Nanospheres
Authors: Zaffaroni Riccardo , Bobylev Eduard.O. , Raoul Plessius, , Ivar van der Vlugt Jarl , reek Joost
Published: February 2020

Catalysis in confined spaces, such as provided by supramolecular cages, is quickly gaining momentum. It allows for second coordination sphere strategies to control the selectivity and activity of transition metal catalysts, beyond the classical methods like fine-tuning the steric and electronic properties of the coordinating ligands. Only a few electrocatalytic reactions within cages have been reported, and there is no information regarding the electron transfer kinetics and thermodynamics of redox-active species encapsulated into supramolecular assemblies. This contribution revolves around the preparation of M6L12 and larger M12L24 (M= Pd or Pt) nanospheres functionalized with different numbers of redox-active probes encapsulated within their cavity, either in a covalent fashion via different types of linkers (flexible, rigid and conjugated or rigid and non-conjugated) or by supramolecular hydrogen bonding interactions. The redox-probes can be addressed by electrochemical electron transfer across the rim of nanospheres and the thermodynamics and kinetics of this process are described. Our study identifies that the linker type and the number of redox probes within the cage are useful handles to fine-tune the electron transfer rates, paving the way for the encapsulation of electro-active catalysts and electrocatalytic applications of such supramolecular assemblies.
ANALISIS PENGARUH BUDAYA ORGANISASI, PENGAWASAN, MOTIVASI INTRINSIK DAN MOTIVASI EKSTRINSIK TERHADAP KOMITMEN ORGANISASI KARYAWAN TEKNISI MESIN EDC BCA PADA PT LANG JAYA MAKMUR BERSAMA
Authors: Astuti Defi Kris
Published: February 2020

ABSTRAK

      Ini adalah penelitian yang dilakukan untuk menganalisa faktor-faktor yang mempengaruhi komitmen organisasi karyawan pada sebuah perusahaan. Obyek penelitian ini adalah PT Lang Jaya Makmur Semarang, perusahaan yang bergerak di bidang jasa, dengan menjadikan seluruh populasi yaitu 30 orang karyawan bagian teknisi mesin EDC BCA sebagai sampel dalam penelitian.

      Dari hasil uji hipotesis dengan uji t ditemukan kalau hasil t hitung budaya organisasi sebesar 2, 493 > t tabel sebesar 2, 055 artinya budaya organisasi berpengaruh terhadap komitmen organisasi karyawan, sedangkan t hitung pengawasan – 0, 973 < 2, 055 artinya pengawasan tidak berpengaruh terhadap komitmen organisasi, t hitung untuk motivasi intrinsik sebesar 2, 288 > 2, 055 artinya motivasi intrinsik berpengaruh terhadap komitmen organisasi, dan t hitung untuk motivasi ekstrinsik 3, 038 > 2, 055 artinya motivasi ekstrinsik juga berpengaruh terhadap komitmen organisasi karyawan.

Kata kunci:          Budaya Organisasi, Pengawasan, Motivasi Intrinsik, Motivasi Ekstrinsik, Komitmen Organisasi.
PENGARUH AUDITOR SPESIALISASI INDUSTRI DAN REDFLAGS TERHADAP KUALITAS LABA PADA PERUSAHAAN PUBLIK DI BIDANG KEUANGAN
Authors: Sari Titi Purbo
Published: February 2020

ABSTRAK

Kasus akuntansi yang terjadi di Indonesia telah mencapai tingkat yang sangat memprihatinkan, sehingga memberikan efek pada menurunnya kepercayaan terhadap integritas dan earnings quality dari laporan keuangan.Oleh karena itu, skandal tersebut menjadikan wacana dalam penelitian ini untuk mengetahui cara mendeteksi penyimpangan penyajian laporan keuangan melalui penggunaan jasa auditor spesialisasi industri dan mengidentifikasi tanda – tanda peringatan sebagai redflags. Sehingga dengan adanya peranan auditor spesialisasi industri dan redflags dapat memberikan kontribusi terhadap kualitas laba yang relevan dan baik. Sampel penelitian ini terdiri dari 121 perusahaan publik di bidang keuangan dan terdaftar dalam Bursa Efek Indonesia pada tahun 2014 – 2015. Pengukuran pengaruh auditor spesialisasi industri menggunakan metode Craswell dan pengukuran pada faktor redflags menggunakan rasio keuangan F-Score Model, sedangkan kualitas laba dalam penelitian ini diproksikan dengan tingkat absolut akrual diskresioner. Penelitian ini menggunakan tehnik regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa secara simultan auditor spesialisasi industri dan redflags berpengaruh signifikan terhadap kualitas laba. Namun apabila diuji secara parsial, auditor spesialisasi industri tidak berpengaruh secara signifikan terhadap kualitas laba sedangkan redflags berpengaruh signifikan terhadap kualitas laporan keuangan. Hal ini disebabkan karena manajemen keuangan setiap perusahaan berada dalam pengawasan yang ketat oleh Bank Indonesia, sehingga adanya auditor spesialisasi industri kurang berperan dalam menciptakan kualitas laba yang baik.

 

Kata kunci : Auditor spesialisasi industri, Red Flags, Kualitas Laba, Industri Keuangan
UNA REVISIÓN SOBRE LAS VARIACIONES HISTÓNICAS Y LA REGULACIÓN DE LA EXPRESIÓN GÉNICA
Authors: Arízala-Quinto Darío , Idrovo-Espín Fabio
Published: February 2020

El nucleosoma es una estructura formada por un octámero de histonas H2A, H2B, H3 y H4 alrededor del cual se enrolla el ADN, en algunos casos pueden presentarse variantes histónicas que cambian dramáticamente las propiedades del nucleosoma, así como también su interacción con el ADN. Estas variantes, que ocurren de forma natural en los organismos, forman parte de la epigenética, la misma que se refiere al estudio de la regulación de la expresión génica sin la alteración de las secuencias genómicas de los mismos. Esta revisión identifica algunos aspectos sobre las variantes histónicas y su forma singular de regular la expresión génica, temas que actualmente son motivo de numerosas investigaciones alrededor del mundo.
MINERALES ARCILLOSOS DEL ECUADOR. PROTOCOLO DE CATEGORIZACIÓN CERÁMICA: UNA REVISIÓN
Authors: Uribe Rafael , Chico Andrés , Rosas Nelly , Lascano Luis
Published: February 2020

Para el sector cerámico europeo resulta natural reconocer y distinguir dentro de una mina o afloramiento de mineral arcilloso, propiedades similares y determinar correspondencias beneficiosas entre la naturaleza mineral y las propiedades. Así, es posible prever el potencial de uso de un lote, concertar su influencia en producción y prevenir las variaciones que generan pérdidas, minimizan la productividad y la calidad en los productos. En Latinoamérica y en especial en el Ecuador es escasa la información que se tiene sobre las propiedades tecnológicas de las materias primas utilizadas en el sector cerámico, pocos industriales, artesanos y centros de investigación realizan estudios formales para minimizar y controlar el efecto de las materias primas en la productividad. Dada la falta de conocimiento que se tiene para abordar esta problemática, en este trabajo se sugiere el uso de un protocolo de caracterización y valoración de minerales arcillosos, a fin de que sea útil tanto para el sector cerámico artesanal, como el industrial. De esta forma, este trabajo se ha centrado en exponer las características tecnológicas y cerámicas de minerales arcillosos pertenecientes a la Sierra del Ecuador, establecer su clasificación y presentar su potencial de aplicación dentro del sector cerámico, a partir del protocolo de categorización propuesto.
The Effect OF FDR, NPF, OEOI, and Size Toward ROA (Comparative Study on Indonesian Islamic Bank and Malaysian Islamic Bank Periode 2010-2015)
Authors: Windriya Anafil
Published: February 2020

This research aims to analyze the influence of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Operating Expenses to Operating Income (OEOI), Firm Size toward Return On Asset (ROA). The object of this research are Islamic Bank in Indonesia and Islamic Bank in Malaysia in 2010-2015. Another aim is to determine whether there are differences in effects of FDR, NPF, OEOI and size toward ROA between Islamic Bank in Indonesia and Islamic Bank in Malaysia. Multiple linear regression analysis was used to test the hypothesis in this study. Chow test is used to determine the differences in the effect. The results of this study concluded that FDR, NPF, OEOI and Size effect on ROA simultaneously, both at Indonesian Islamic Bank and Malaysian Islamic Bank. In Indonesian Islamic Bank, independent variables that influence toward ROA are FDR, OEOI and Size. In Malaysia Islamic Bank, only OEOA wich affecting toward ROA. Based on the chow test, can be concluded that there is a significant difference between the Indonesian Islamic Bank and Malaysian Islamic Bank. Results of independent t test showed that the average variable that has a different effect between Indonesia Islamic Banks and Malaysia Islamic Banks is Size.
Determinant of Islamic Pension Fund In Indonesia
Authors: Aziz Roikhan Mochamad , Jayaprawira Acep R. , Sulistyowati Sulistyowati
Published: February 2020

The research aims to know the variables that affect the assets of Pension Funds by Financial Institutions (DPLK, Pension funds by financial institution) Muamalat, which is the performance of Bank Muamalat as internal factors that described in the variable Profit of Bank Muamalat and third-party funds. The external factors are Bank Indonesia Sharia Certificates (SBIS, Sertifikat Bank Indonesia Syariah) as an indicator of the placement of Islamic funds, and profit of DPLK Muamalat as a religious factor.The method used in this research is done by Multiple Correlation Regression Analysis with monthly data starting from April 2008 (since the existence of SBIS) until October 2017. Moreover, Analysis Method of HahSlm Theory is added which is an analysis that approached according to Islamic thinking model to provide a benchmark that corresponds to the religious value.The final result of this study emphasizes that all factors, which consist of the internal factors, external factors and religious factors, affect the assets of DPLK Muamalat. It is interesting to know that the profit of Bank Muamalat has a negative correlation. That is certainly not in accordance with the existing theory that performance or credibility of the main business (Bank Muamalat) has a big influence on the performance of DPLK Muamalat. It is expected that the results of the research is useful for every party, from the regulator party like the Financial Services Authority (OJK, Otoritas Jasa Keuangan), the industrial parties (the other DPLK), the company, and the participants of the Pension Funds by Financial Institutions.
The The Effect of Expert Management, Professional Skepticism And Professional Ethics On Auditors Detecting Ability With Emotional Intelligence As Modeling Variables
Authors: Awaluddin Murtiadi , Nirgahayu Nirgahayu , Wardhani Rulyanti Susi , Sylvana Andi
Published: February 2020

This study aims to examine the effect of management experts, professional skepticism and professional ethics on the auditor's ability to detect fraud with intelligence emotional as a moderating variable. This research was conducted at the Makassar City Inspectorate. This research is an explanatory study with a quantitative approach. The study used a saturated sample method with a sample of 25 people. Analysis data in this research using multiple regression analysis with absolute difference value. The results of multiple analysis show that management experts, professional skepticism and professional ethics have a positive and significant effect on the auditor's ability to detect fraud. The result of the analysis show that emotional intelligence is able to moderate expert management and professional skepticism towards the auditor's ability to detect fraud, while emotional intelligence does not moderate professional ethics on the auditor's ability to detect fraud.
Highlighting the Links Between Islamic Accounting and the Cash Waqf
Authors: Saidu Oluwaseun Sulaiman
Published: February 2020

The paper explores and ultimately highlights the link between the two concepts via a diachronic approach, tracing the Islamic institution of the cash waqf and its book keeping activities thereby garnering sufficient evidence to conclude that  the Islamic Accounting is in fact an old concept as it has been used in the accounting for cash waqf in the Ottoman times and in relatively recent times. Implication wise, understanding the accountability rudiments relative to Islamic institutions would go a long way in bolstering these institutions and ensuring their survival intergeneration ally.
The Importance of Maqashid Sharia as a Theory In Islamic Economic Business Operations
Authors: Nurhadi Nurhadi
Published: February 2020

This article discusses the urgency of maqashid wisdom in the operation of Islamic economic business. The rapid development of Islamic economics and finance in the contemporary era, many problems have arisen, such as hedging, sukuk schemes, repos, syndicated financing between Islamic banks or with conventional banks, restructuring, indent property financing, ijarah maushufash fiz zimmah, multi financing use, credit card design, maqashid from annuity, bargain, net revenue sharing, gold installments, gold investment and other new cases. The application of the wisdom of the maqashid shari`ah is an elaboration of the great maqashid (goal), namely hifzu al-Mal (safeguarding wealth) and fulfilling the purpose and mashlahah of wealth. Maintaining and maintaining the intentions of these assets sometimes in terms of how to get it (min janibi al-wujud) or in terms of maintaining assets that are already owned (min janibi al-â€˜adam). Hifzu al-Mal is a family of methods in the field of muamalah, this method is translated by Maqashid syari`ah ammah (general purposes) and Maqashid khassah (special purpose) also called maqashd juzâ€™iyyah, which is very numerous and countless. Maqashid khassah is the result of Istiqra 'of the scholars towards the texts and the laws of shari'ah and results in certainty (qath'i) that this Shari'a establishes it as a goal that has consequences and implications. So in the operation of sharia economic business the wisdom of maqashid sharia is that the benefit must be secured and based on shariah principles, even though the Islamic economic business transactions by establishing the benefits that are in accordance with the sharia and the proposition as well as the interfaith of the minkum (the pleasure of the same pleasure) in accordance with the sharia agreement, even though the law is debated, for example bai ad-dayan contract, bargaining contract and others.
Ibn Khaldun's Economic Thought; The Fair Tax And Its Relevance To The Modern Economy
Authors: Maulidizen Ahmad
Published: February 2020

This research is motivated by Ibn Khaldun's thoughts on taxes. According to Ibn Khaldun, if the tax is too low, the government cannot carry out its function, if the tax is too high, the fiscal pressure becomes too strong, so the profits of traders and producers decrease and their incentives to work are lost. The purpose of this study is to find out the concept of tax management that is fair to Ibn Khaldun's perspective in order to build a modern economy that is just and to know how the relevance of taxes according to Ibn Khaldun with today's modern economy. This research method uses library research methods with a type of descriptive qualitative research. The data source consists of the Muqaddimah as a primary source, work or theory that discusses primary material as a secondary and complementary material from primary and secondary materials as tertiary materials. The approach in this study is a historical and philosophical approach. The method of data collection uses existing literature and analysis of data used by analysis and hermeneutical content. This study concludes that the concept of a fair tax perspective Ibn Khaldun is a tax drawn from taxpayers in accordance with the ability of taxpayers to pay it and tax withdrawal money must be used properly and fairly, according to Ibnu Khaldun when the tax burden is light, people have incentives to try to be more active. Therefore, the business world is developing, which leads to greater satisfaction among the people because of the low tax burden, while tax revenues will also increase, judging from the overall source of tax land, Ibn Khaldun's thinking about taxes is very relevant when applied to modern economic conditions nowadays, where the economic conditions are less stable, the condition of society is increasingly difficult, the prices of expensive necessities of life add to the difficulties of people's lives.
The Ethnography Study of Tablighi Jamaat’s Da’wah Communication in the Symbolic Interactionism Perspective
Authors: Rusdiana Joni , Utari Prahastiwi
Published: February 2020

This article aims to see how the three premises of Blumer's Symbolic Interactionism are able to explain the phenomenon of the Tablighi Jamaat preaching in the form of khuruj and jaulah. The question to be answered in this article is how Tablighi Jamaat interprets the concept of da'wah (preaching), how the meaning constructed and how the meaning maintained or modified. Using the ethnographic method, this study looks at how the three premises of Blumer Symbolic Interactionism work. Based on the findings and results of the analysis, it was found that the construction of the meaning of da'wah in the Tablighi Jamaah was very different from the general understanding of the community. According to the Tablighi Jamaat, da’wah is not a lecture but invites others to obey the rules of Islam. The main purpose of da'wah according to the Tablighi Jamaat is not to improve others but to improve themselves and is obligatory for every Muslim. This series of meaningful constructs has been built since the beginning of this movement, started by Maulana Ilyas. Long before Maulana Ilyas chose and maintained the madrasa as a method of da'wah while continuing to evaluate it to the conclusion that madrasas were not the right solution to improve society as a whole. Furthermore, he applied the methods of da'wah and tabligh which he obtained not from social interaction, but obtained from God's inspired inspiration. Thus, in this phenomenon, the perspective of Blumer Symbolic Interactionism seems to be limited and unable to explain it thoroughly.
Promoting Forest City Management Based On Islamic Approach
Authors: Mikhriani Mikhriani , Maulana Luthfi , Nawawi Imam
Published: February 2020

There are many Koranic verses revealed the structure of city space, including forest city itself. These verses confirmed the ancient history records that human being creates the great civilization. One of their prestigious creations is a modern management concept of structuring the forest city. It shows how to build a green space, an unpolluted air and water, and a healthy environment. This paper studied the Islamic approach to forest city management in light a concept of Maqasid al-Syariah of Abu Ishaq Asy-Syatibi. Maqasid al-Syariah are Islamic pillars whose goal that is keeping sustainability, the existence and continuity of human life. It means that Islam has serious concern over good environment and its impact on health and wellbeing. According to Islam, the destructive behaviors cause damage just toward a single part of the environment are as bad as those destruct all of it. Therefore, managing forest city as well as Koranic directions depicted within its verses is a duty of Muslim people and for both secular or Islamic government.
Assessment of Moisture Susceptibility for Asphalt Mixtures Modified by Carbon Fibers
Authors: Mawat Huda Qasim , Ismael Mohammed Qadir
Published: February 2020

Moisture induced damage in asphaltic pavement might be considered as a serious defect that contributed to growth other distresses such as permanent deformation and fatigue cracking. This paper work aimed through an experimental effort to assess the behaviour of asphaltic mixtures that fabricated by incorporating several dosages of carbon fiber in regard to the resistance potential of harmful effect of moisture in pavement. Laboratory tests were performed on specimens containing fiber with different lengths and contents. These tests are: Marshall Test, the indirect tensile test and the index of retained strength. The optimum asphalt contents were determined based on the Marshall method. The preparation of asphaltic mixtures involved three contents of carbon fiber namely (0.10%, 0.20%, and 0.30%) by weight of asphalt mixture and three lengths including (1.0, 2.0 and 3.0) cm. The results of this work lead to several conclusions that mainly refer to the benefits of the contribution of carbon fibers to improving the performance of asphalt mixtures, such as an increase in its stability and a decrease in the flow value as well as an increase in voids in the mixture. The addition of 2.0 cm length carbon fibers with 0.30 percent increased indirect tensile strength ratio by 11.23 percent and the index of retained strength by 12.52 percent. It is also found that 0.30 % by weight of the mixture is the optimum fiber content for the three lengths.
Hydrochemical Characterisation of Groundwater Quality: Merdja Plain (Tebessa Town, Algeria)
Authors: Houria Baazi , Mahdi Kalla , Zohra Tebbi Fatima
Published: February 2020

The objective of this work is to evaluate the physico-chemical quality of the groundwater of the Merdja plain and to determine the sources of mineralization. This quality is influenced by several environmental and anthropogenic factors such as geological context, climate, precipitation and interaction between groundwater and aquifers and human activities.  A Principal Component Analysis (PCA) on samples taken from several wells spread over the entire Tebessa plain (Merdja) allowed us to detect two axes that explain 73.4% of the information. The first axis describes the variables related to mineralisation and the second one describes those related to agricultural activity. Multidimensional Positioning (MDS) confirmed the interaction of physico-chemical parameters between them and their influence on groundwater quality by highlighting three groups of wells according to their physico-chemical characteristics, particularly those containing high concentrations of nitrates. This contamination is mainly the result of spreading the fertilisers and wastes that are dumped into the plain without treatment. Salinization is the result of long-term interactions between groundwater and geological formations.
GSS 2011 Linked with TIFF: Exploring the Cost of Child Care in Canada and the Use of the Child Care Expense Deduction
Authors: Findlay Leanne , Kohen Dafna
Published: February 2020

Affordability of child care is fundamental to parents’, in particular, women’s decision to work. However, information on the cost of care in Canada is limited. The purpose of the current study was to examine the feasibility of using linked survey and administrative data to compare and contrast parent-reported child care costs based on two different sources of data. The linked file brings together data from the 2011 General Social Survey (GSS) and the annual tax files (TIFF) for the corresponding year (2010). Descriptive analyses were conducted to examine the socio-demographic and employment characteristics of respondents who reported using child care, and child care costs were compared. In 2011, parents who reported currently paying for child care (GSS) spent almost $6700 per year ($7,500 for children age 5 and under). According to the tax files, individuals claimed just over $3900 per year ($4,700). Approximately one in four individuals who reported child care costs on the GSS did not report any amount on their tax file; about four in ten who claimed child care on the tax file did not report any cost on the survey. Multivariate analyses suggested that individuals with a lower education, lower income, with Indigenous identity, and who were self-employed were less likely to make a tax claim despite reporting child care expenses on the GSS. Further examination of child care costs by province and by type of care are necessary, as is research to determine the most accurate way to measure and report child care costs.
1999-2017 DÖNEMİNDE TÜRK BANKACILIK SEKTÖRÜ VE KREDİLERİN GELİŞİMİ
Authors: SARI Sultan
Published: February 2020

Finansal aktiflerinin %83’ünden çoğunu bankaların oluşturduğu Türkiye finansal sistemi banka temellidir ve mevduat bankacılığı ağırlıklıdır. Kredi faaliyetleri, makroekonomiyi etkiler ve bu nedenle her zaman özel ilgiye haizdir. Bu çalışmanın amacı, 1999-2017 döneminde Türkiye bankacılık sektörünü tarihsel olgularla ve tablolar yardımıyla “krediler” temelinde incelemektir. Bu yönde, 24 Ocak kararları Türkiye ekonomisinde ve bankacılıkta dönüm noktasıdır. Çünkü, örneğin, faiz oranlarının serbest bırakılmasına, bankacılık sektörüne girişin kolaylaştırılmasına ve selektif kredi politikalarının kaldırılmasına karar verilmiştir. Bundan sonra sıklıkla yaşanan ve “bankacılık krizleri” olarak tanımlanan ekonomik krizlerde bu neoliberal politikaların rolü büyüktür. Özellikle 2000-2001 krizleri sonrasında kredilerin takibe düşme oranı ciddi oranda artmıştır. Böyle bir ortamda bankalar daha az kredi vererek ve verdikleri kredileri geri çağırarak ekonomik daralmaya neden olmuşlar ve bu da geri dönmeyen kredilerin daha da artmasına yol açarak sorunları ağırlaştırmıştır. Bu gelişmeler, bankacılık sektöründe yapılan reform ve uluslararası standartlarda düzenlemelerde etkili olmuştur. Böylelikle sektör global krizden daha az hasarla ve daha güçlü çıkabilmiştir. Türk bankacılık sektöründe yabancı bankaların payı yüksektir. 2000’li yıllardan sonra ilk 5 banka toplam aktiflerin, mevduatın ve kredilerin yarısından çoğuna sahiptir. İlk 10 bankada bu oranlar %80’nin üzerindedir. 2000-2001 krizinden sonra bankacılık kredilerinin toplam aktiflere ve GSMH’ya oranı artmıştır. 2008 yılına kadar “tekstil ve inşaat” kredilerde hep yoğun ilk altı sektör içindedir. 2004’den sonra bireysel krediler başta, toptan ve perakende ticaret sektörü 2. sıradadır. 2007-2016 döneminde 3. sıraya yerleşen hep “inşaat” sektörü olmuştur. Toptan ve perakende ticaret ile inşaat sektörünün takipteki krediler içindeki payı da yüksektir.
ANAYASAL İKTİSAT TEORİSİ ÇERÇEVESİNDE LİDERLİK VE YÖNETİM AHLAKINA BAKIŞ
Authors: ARSLAN Ahmet , ÇIKMAZ Esra
Published: February 2020

Küreselleşme eğilimlerinin artması ile birlikte devleti yönetenlerin yönetime bakış açılarında da bir takım değişiklikler olmuştur. Teknolojinin de gelişmesiyle yönetim neticesinde ortaya çıkan sonuçlar daha hızlı ve kolay sorgulanabilir hale gelmiş, keyfi yönetim anlayışı yerini karşılıklı uzlaşmaya dayalı, şeffaf ve hesap verebilir bir yönetim anlayışına bırakma eğilimine girmiştir. Anayasal iktisat teorisi, yönetimin üst kademesinde bulunan kişilerin kaynakları siyasi çıkarları yerine, etkinlik ve verimlilik esasına dayalı olarak kullanmaları gerektiği ve iktisadi bir anayasa ile bir takım yasal kısıtlamaların olması esasını benimsemiş ve kamudaki lider yöneticilerde yönetim kalitesinin hem hukukilik hem de yerindelik ilkelerine uygun olabilmesi noktasında faydalar sağlamıştır. Anayasal İktisat Teorisi ile ilgili yapılmış çalışmalar incelendiğinde, teorinin iktisadi ve mali yönleri ile ele alınması sebebiyle, yönetim ve yönetim ahlakı ile ilişkisi literatürde geri planda kalmıştır. Yönetim ahlakı ile ilgili yapılmış çalışmalarda ise anayasal iktisat teorisi açısından mesele ele alınmamıştır. Bu yüzden teoriye iktisadi ve mali yanında yönetim ahlakı açısından da bakılma ihtiyacı doğmuştur. Bu çalışma bu ihtiyacı karşılamaya yönelik esasları içermektedir. Çalışmanın amacı, Anayasal İktisat Teorisinin temel önerileri kapsamında ahlaklı bir yönetim anlayışının nasıl olması gerektiğine yönelik çözüm aramaktır. Çalışmada anayasal iktisat teorisi kapsamında iyi bir lider yönetici nasıl olunması gerektiği konusu hakkında teorik bilgiler verilerek günümüz kamu yöneticilerine yönelik faydalı olabileceği düşünülen tavsiyelere yer verilmiştir.
Revealing the “Hidden welfare state”: How policy information influences public attitudes about tax expenditures
Authors: Guardino Matt , Mettler Suzanne
Published: February 2020

In this article, we explore how specific policy information shapes public opinion toward the “hidden welfare state” of tax expenditures. These politically and socioeconomically consequential policies—most of which bestow their greatest benefits on upper-income people—are complex and opaque, and scholars’ understanding of citizen attitudes toward them is limited. In response, we use a randomized, general population, online survey experiment to test the effects of providing people with varying amounts and kinds of information about three policies. We find that learning the basic design and rationale of key tax expenditures tends to increase public support for them. However, when informed of the distributive effects of the two policies that favor upper-income people, subjects become much less supportive of these policies. Moreover, policy-specific information appears to help subjects align their preferences with their immediate material interests. Learning the upward tilt of tax expenditures especially makes lower- and middle-income people less supportive of the policies. Our results suggest that if political elites, government administrators and news media routinely offered clear information about tax expenditures, public opinion toward the hidden welfare state would be more firmly grounded. By virtue of their design, these policies discourage public awareness of their mechanisms and distributive effects. Still, greater informational outreach regarding complicated and arcane tax expenditures could bolster public accountability for government actions that favor economically narrow and privileged segments of the population.
Laparoscopic resection of a bladder diverticulum in children
Authors: Kagantsov I. M. , Sizonov V. V. , Dubrov V. I. , Bondarenko S. G. , Shmyrov O. S. , Akramov N. R. , Pirogov A. V. , Kulaev A. V. , Svarich V. G.
Published: February 2020

Introduction. Recently, there have been publications devoted to laparoscopic removal of a bladder ear. The article sums up the multi-center experience in laparoscopic diverticulectomy.

Materials and methods. Case histories of 30 children who underwent surgeries from 2012 to 2019 in 7 outpatient clinics were analyzed retrospectively. 22 boys (73.3%) and 8 girls (26.7%) were operated. At the time of the surgery, the mean age of the patients was 53.5 months. 15 (50.0%) children had right-sided diverticulum, 13 (43.3%) children suffered from left-sided one, and 2 had bilateral diverticulum (6.7%). The disease onset was presented by acute urinary tract infection in 25 (83.3%) children and urination dysfunction in 5 (16.7%). The laparoscopic access technique was used in all children. An isolated diverticulum was excised and the wall of the urinary bladder was restored. When the diverticulum was combined with a vesicoureteral reflux or ureterovesical anastomosis, ureteral reimplantation was added. Results. No conversions were found during the laparoscopy. Following the surgery, 3 (10.0%) children developed stent-associated pyelonephritis. No patient had complications during the observation that lasted from 6 months to 6 years. Conclusion. Laparoscopic technique is an effective and safe approach of treating a bladder ear in children.
Comparación de técnicas para el aislamiento y recuento de levaduras y hongos dimórficos del filoplano de Nothofagus pumilio. / Comparison of techniques for isolation and enumeration of yeast and yeast like fungi from Nothofagus pumilio phylloplane.
Authors: Mario Muñoz , Moliné Martín , Libkind Diego
Published: February 2020

Summary: Comparison of techniques for isolation and enumeration of yeast and yeast like fungi from Nothofagus pumilio phylloplane. The phylloplane is an important habitat for microorganisms. This study aimed to test different methods for the isolation of yeasts and dimorphic fungi from the phylloplane of Nothofagus pumilio, the dominant tree species in Patagonia. The tested methods included printing on agar, vertical agitation on water, with the addition of surfactant compounds (Tween 80) or abrasive material (sand), maceration and ultrasound treatment. A method that combines the vertical agitation, with application of ultrasound was established as the most appropriated for the isolation and enumeration.With this method it was determined that the density of yeasts and dimorphic fungi in the phylloplane of N. pumilio ranged between 10 and 103 colony forming units per cm2, values between 10 and 100 times lower than those observed for other tree species. Also, the dimorphic fungi Aureobasidium pullulans was determined as the dominant fungal species in this environment.Key words: Aureobasidium, high altitudes, Lenga, yeasts, Patagonia.Resumen: El filoplano es un importante hábitat de microorganismos. Este trabajo tuvo como objetivo probar distintos métodos para el aislamiento de levaduras y hongos dimórficos del filoplano de Nothofagus pumilio, la especie arbórea dominante de Patagonia. Los métodos probados fueron la impresión sobremedio sólido, agitación vertical con agua durante distintos tiempos, con la adición de surfactante (Tween 80) o abrasivos (arena); macerado y ultrasonido. Se estableció un método que combina la agitación vertical con la aplicación de ultrasonido como metodología apropiada para el aislamiento y recuento. Con este método se determinó que la densidad de levaduras y hongos dimórficos en el filoplano de N. pumilio osciló entre las 10 y 103 unidades formadoras de colonias sobre cm2, valores entre 10 y 100 veces inferiores a los observados para otras especies arbóreas. También se estableció al hongo dimórfico Aureobasidium pullulans como la especie dominante de este ambiente.Palabras clave: Aureobasidium, Alta montaña, Lenga, Levaduras, Patagonia.
Arbuscular mycorrhizal associations and dark septate endophytes in Yacon (Smallanthus sonchifolius) and a wild relative (Smallanthus macroscyphus) Micorrizas arbusculares y endófitos septados oscuros en yacón (Smallanthus sonchifolius) y un pariente silve
Authors: Mercado Maria I. , Coll Aráoz Maria V. , Brandán de Weth Celia I. , Ponessa Graciela I. , Grau Alfredo
Published: February 2020

Summary: Mycorrhizal associations in Smallanthus sonchifolius (Poepp. & Endl.) H. Robinson (Asteraceae), Yacon, an ancient Andean crop and Smallanthus macroscyphus (Baker ex Martius)A. Grau, wild yacon, a close wild relative are described for the first time. Yacon fibrous roots growing under field conditions have high levels of colonization by arbuscular mycorrhizal fungi (86 %). Other fungi colonizing roots included dark septate endophytes (45 %) and unidentified fungi that are probably saprophytic (25 %) were observed. Only 9% of the samples analyzed were not colonized by any type of fungi. Glomus, Acaulospora, Scutellospora, Gigaspora and Pacispora were the main genera of arbuscular mycorrhiza identified. A similar high degree of mycorrhizal colonization was observed in Smallanthus macroscyphus, in natural populations associated with Juglans australis native forest. The high level ofmycorrhizal colonization, the low number of fine absorbing roots and the large roots diameters observed, suggest that both Smallanthus species are likely dependent on mycorrhiza.Key words: Smallanthus sonchifolius, Smallanthus macroscyphus, mycorrhizas, arbuscular mycorrhizas, dark septate endophytes.Resumen: Micorrizas arbusculares y endófitos septados oscuros en yacón (Smallanthus sonchifolius) y un pariente silvestre (Smallanthus macroscyphus). Se describen por primera vez las asociaciones simbióticas micorrícicas en Smallanthus sonchifolius (Poepp. & Endl.) H. Robinson (Asteraceae), yacón, un cultivo andino precolombino, y en el yacón del campo, Smallanthus macroscyphus (Baker ex Martius) A. Grau, especie silvestre estrechamente emparentada. Las raíces fibrosas de yacón creciendo en un cultivo presentaron un alto nivel de colonización por hongos micorrícicos arbusculares (86 %). Además se observaron endófitos septados oscuros colonizando las raíces (45 %) y otros hongos no identificados, probablemente saprofíticos (25 %). Solo el 9% de las muestras analizadas no presentabacolonización. Los hongos micorrícicos arbusculares identificados correspondíeron mayormente a los géneros Glomus, Acaulospora, Scutellospora, Gigaspora y Pacispora. Ejemplares de poblacionesnaturales de Smallanthus macroscyphus creciendo asociados a Juglans australis presentaron un nivel de colonización semejante. El alto nivel de colonización y las pocas raíces fibrosas observadas sugiere que ambas especies se comportan como micótrofas dependientes.Palabras clave: Smallanthus sonchifolius, Smallanthus macroscyphus, micorrizas, micorrizas arbusculares, endófitos septados oscuros.
Comportamiento germinativo y potencial forrajero de Setaria magna (Poaceae) Germinative behavior and forage potential of Setaria magna (Poaceae)
Authors: Marinoni Lorena del R. , Zabala Juan M. , Exner Eliana de L. , Pensiero José F.
Published: February 2020

Summary: Germinative behavior and forage potential of Setaria magna (Poaceae). Setaria magna Griseb. is an American species that grows well in damp, swampy environments either in fresh or salt water. It is an annual, grass with vigorous plants in their natural habitat. In this study the germinative behavior as well as the forage potential of this species were evaluated. Caryopses viability and their germination ability at different temperature regimes were analyzed, by means of different scarification treatments and temperatures from diverse environments and harvest times. Morphological and productive traits in genotypes of a population in vegetative and reproductive states were evaluated in field. Results showed that caryopses viability remained the same during the first year after harvest and then decreased. Covered caryopses did not germinate at any of the temperatures tested, which suggests dormancy, whereas in naked caryopses alternating temperature allowed a greater percentage and velocity of germination. Some morphological traits differed significantly among genotypes on the vegetative state, while no differences were found regarding reproductive state. Biomass quality varied between genotypes and states and proved to be similar to that cited for other widely cultivated species of the same cycle. The results obtained suggest the possibility of domestication of this species.Key words: Forage potential, germination, dormancy, productivity, selection, domestication.Resumen: Setaria magna Griseb. es una especie americana que crece en ambientes húmedos y pantanosos de agua dulce o salada. Es una gramínea anual y de ciclo estival, con plantas vigorosas en su ambiente natural. En el presente trabajo se evaluó su comportamiento germinativo y potencial forrajero. Se analizó la viabilidad de las cariopsis y su germinación con diferentes tratamientos de escarificación y temperaturas provenientes de diversos ambientes y años de cosecha. Se caracterizaron morfológica y productivamente a campo, al estado vegetativo y reproductivo. Los resultados mostraron que la viabilidad de las cariopsis se mantiene durante el primer año para luego decrecer. Las cariopsis cubiertas no germinaron a ninguna de las temperaturas ensayadas, sugiriendo la presencia de dormición, mientras que en cariopsis desnudas la alternancia de temperatura permitió aumentar el porcentaje y la tasa de germinación. Algunos caracteres morfológicos difirieron significativamente entre genotipos al estado vegetativo, mientras que ninguna diferencia fue hallada al estado reproductivo. La calidad de la biomasa difirió entre genotipos y estados fenológicos y resultó ser semejante a la citada para especies ampliamente cultivadas de igual ciclo. Los resultados obtenidos sugieren la posibilidad de domesticación de la especie.Palabras clave: Potencial forrajero, germinación, dormición, productividad, selección, domesticación.
Karyotypic studies in wild species of Arachis (Leguminosae) belonging to sections Erectoides, Procumbentes and Rhizomatosae Estudios cariotípicos en especies silvestres de Arachis (Leguminosae) pertenecientes a las secciones Erectoides, Procumbentes...
Authors: Ortíz Alejandra M. , Silvestri María C. , Lavia Graciela I.
Published: February 2020

Summary: Karyotypes of three diploid species belonging to sections Erectoides (Arachis hermannii), Procumbentes (A. rigonii) and Rhizomatosae (A. burkartii) were analyzed by Feulgen’s technique. The karyotype formula was different in each of the taxa analyzed: 2n=2x=16m+4sm in A. hermannii, 2n=2x=18m+2sm in A. rigonii, and 2n=2x=20m in A. burkartii. All species had a pair of satellited chromosomes, which corresponded to type 2 in A. hermannii, type 9 in A. rigonii, and type 8 in A. burkartii. Arachis hermannii and A. rigonii presented chromosomal features similar to those of the other species included in their respective sections. However, A. burkartii showed chromosome characteristics different from those found in the rest of the species of section Rhizomatosae.Key words: Arachis hermannii, A. rigonii, A. burkartii, chromosomes, phylogenetic relationships.Resumen: Estudios cariotípicos en especies silvestres de Arachis (Leguminosae) pertenecientes a las secciones Erectoides, Procumbentes y Rhizomatosae. Los cariotipos de tres especies diploides pertenecientes a las secciones Erectoides (A. hermannii), Procumbentes (A. rigonii) y Rhizomatosae (A. burkartii) fueron analizados mediante la técnica de Feulgen. Las fórmulas cariotípicas obtenidas son diferentes en los taxones analizados, 2n=2x=16m+4sm en A. hermannii, 2n=2x=18m+2sm en A. rigonii, y 2n=2x=20m en A. burkartii. Las tres especies presentaron un par de cromosomas con satélite, en A. hermannii tipo 2, en A. rigonii tipo 9 y en A. burkartii tipo 8. Arachis hermannii y A. rigonii presentaron características cromosómicas similares a las especies incluidas en sus respectivas secciones. Sin embargo, A. burkartii no comparte características cromosómicas con el resto de las especies de la sección Rhizomatosae.Palabras clave: Arachis hermannii, A. rigonii, A. burkartii, cromosomas, relaciones filogenéticas.
Geastrum trichiferum y Geastrum setiferum (geastrales, Phallomycetidae) nuevas citas para argentina.
Authors: Cataglia Valeria , Cinto Isabel , Papinutti Leandro
Published: February 2020

Geastrum trichiferum y Geastrum setiferum (Geastrales, Phallomycetidae) nuevas citas para Argentina. En el presente estudio se reportan dos nuevas citas de Geastrum para Argentina: G. trichiferum Rick y G. setiferum Baseia. Se adjuntan descripciones, comentarios e ilustraciones de los basidiomas.
Agaricales del Chaco oriental 1. Primer registro de Tetrapyrgos nigripes (Marasmiaceae) y Xeromphalina tenuipes (Mycenaceae) para la región.
Authors: Ramírez Natalia A. , Niveiro Nicolás , Popoff Orlando F.
Published: February 2020

Se describen e ilustran a Tetrapyrgos nigripes y Xeromphalina tenuipes, registros nuevos para la región del Chaco Oriental, de estas dos especies pantropicales. Tetrapyrgos nigripes se caracteriza por su píleo centralmente estipitado con esporas tetraédricas y pileipellis con estructuras rameales, mientras que X. tenuipes presenta el píleo amarillento a ocráceo anaranjado, laminillas amarillas más claras y estípite marrón rojizo cubierto por abundantes pelos que le dan un aspecto aterciopelado.
Líquenes Parmelioides (Parmeliaceae, ascomycota) del Parque nacional Copo (Provincia de santiago del estero, argentina)
Authors: Adler Mónica T.
Published: February 2020

Veintitrés especies de Parmeliaceae foliosas fueron coleccionadas en el Parque Nacional Copo y alrededores, sobre troncos y ramas en bosques vírgenes y secundarios de Aspidosperma quebracho-blanco y Schinopsis lorentzii, dos especies arbóreas conocidas como quebracho blanco y quebracho colorado respectivamente. Las especies se describen brevemente, incluyendo comentarios particulares y la distribución geográfica de cada una de ellas. Hypotrachyna aspera C. H. Ribeiro & Marcelli se menciona por primera vez para la Argentina. Doce especies se citan también por primera vez para la Provincia de Santiago del Estero. Se propone una clave para diferenciar las especies descriptas.