bluuebunny/crossref_metadata_2025 huggingface dataset:
ELEKTRONİK MUHASEBE UYGULAMALARI KONUSUNDA MUHASEBE MESLEK MENSUPLARININ GÖRÜŞLERİ: ISPARTA İLİNDE BİR ARAŞTIRMA
Authors: TUĞAY Osman , GÜLER Abide
Published: May 2021

Günümüzde teknoloji alanında yaşanan gelişim ve dönüşümler muhasebe alanını da önemli ölçüde etkilemiş ve muhasebe ile ilgili yeni uygulamaları gündeme getirmiştir. Hazine ve Maliye Bakanlığı, işletmelerin muhasebe süreçlerinin geliştirilmesi amacıyla elektron2ik-belge sistemini kademeli olarak uygulama kararı almıştır. Bu karar kapsamında, işletmelerin ticari hayatta kullandıkları; elektronik fatura(e-fatura), elektronik defter(e-defter), elektronik arşiv fatura (e-arşiv fatura) gibi bazı belgelerin elektronik ortama taşınması yer almaktadır. Bu da muhasebe sürecinde ciddi değişimleri beraberinde getirmiştir. Çalışmanın amacı; elektronik muhasebe (e-muhasebe) uygulamalarının hayata geçirilmesinde en önemli aktörlerden birisi olan muhasebe meslek mensuplarının elektronik uygulamalarla ilgili görüşlerini belirlemektir. Araştırmada nitel araştırma yöntemlerinden yarı yapılandırılmış görüşme tekniği kullanılmıştır. Araştırma Isparta il merkezinde bağımsız olarak faaliyet gösteren muhasebe meslek mensuplarına uygulanmıştır. Araştırma sonucunda, meslek mensuplarının, elektronik muhasebe (e-muhasebe) uygulamalarının Türkiye için gerekli olduğunu, ancak teknik alt yapı ve bilgi eksikliği nedeniyle özellikle mükelleflerin/işletmelerin uygulama için henüz hazır olmadıkları görüşünde oldukları tespit edilmiştir.
COMPLIANCE WITH IAS 24 RELATED PARTY DISCLOSURES AND AUDIT COMMITTEE EFFICIENCY: EVIDENCE FROM MANUFACTURING FIRMS LISTED ON THE BIST
Authors: CAGLE Melissa
Published: May 2021

Although the International Accounting Standards Board states that over 166 jurisdictions have globally adopted IFRS/IAS, this statement, unfortunately, overlooks the reporting firm's financial statements' actual compliance level. Despite the international accounting communities' continued efforts, there remains a worrying trend of non-compliance within financial statements prepared according to the International Financial Reporting Standards. Serving as a mechanism towards ensuring that the firms' financial reports are understandable, transparent and reliable, and prepared following the current legislation and international accounting standards, the Audit Committee (AC) is uniquely positioned to increase the quality of information produced by organizations. By employing the International Accounting Standard 24 "Related Party Disclosures", this paper aims to empirically measure Turkish manufacturing firms' compliance levels listed on the BIST within 2019. Moreover, the paper attempts to analyze the driving role AC characteristics play in increasing compliance within the firms. It is hoped that the results of this research will hold particular importance for researchers and regulatory agencies in promoting further improvements of the Audit Committee.
UFRS 16 KİRALAMALAR STANDARDININ İLK UYGULAMASININ BİST’TE İŞLEM GÖREN ŞİRKETLER ÜZERİNDEKİ FİNANSAL ETKİLERİ
Authors: DÖĞÜŞ Yaşam , ÜÇOĞLU Derya
Published: May 2021

UFRS 16 Kiralamalar standardı, 1 Ocak 2019 ve sonrasında başlayan dönemler için uygulanmak üzere Ocak 2016’da IASB tarafından yayımlanarak yürürlüğe girmiştir. Bu çalışmanın amacı da UFRS 16’nın zorunlu olarak uygulandığı ilk yılın (2019) sonunda, Mayıs 2020 itibariyle BİST’te yer alan ve belirli sektörlerde faaliyet gösteren işletmeler üzerindeki finansal etkilerinin tespit edilmesidir. BİST’te perakende ticaret, imalat, bilişim, inşaat ve bayındırlık ile ulaştırma, depolama ve haberleşme sektörlerinde faaliyet gösteren 227 işletmenin 2018 ve 2019 yılsonu raporları içerik analizine tabi tutulmuş, gerekli verileri açıklamış 28 işletme ile ilgili analizler yapılmıştır. Elde edilen bulgulara göre likidite ve karlılıkla ilgili oranların azaldığı, finansal kaldıracın arttığı ve faiz karşılama oranının azaldığı tespit edilmiştir. Yapılan bağımlı (ilişkili) örnekler t testleri doğrultusunda, ulaştırma, depolama ve haberleşme sektörleri dışındaki sektörlerde anlamlı farklılık olduğu gözlenen tek ortak oranın aktif devir hızı olduğu görülmüştür. Ve genel olarak UFRS 16 uygulanmasının finansal oranlar üzerinde yarattığı etkinin en belirgin olarak perakende ticaret sektöründe görüldüğü belirlenmiştir.
FİNANSAL TABLO HİLESİ RİSKİ TAŞIYAN ŞİRKETLERİN VERİ MADENCİLİĞİ İLE BELİRLENMESİ
Authors: KIRDA Kadir , KATKAT ÖZÇELİK Münevver
Published: May 2021

Finansal tablo hilesi, şirketlerin finansal tablolarındaki verileri kendi çıkarları doğrultusunda değiştirerek yayınlamalarıdır. Kurumlara, paydaşlara ve ekonomik yapıya ciddi zararlar veren finansal tablo hilelerinin tespit edilmesi önemli bir problemdir. Bunun için çeşitli denetim mekanizmaları bulunmaktadır. Ancak zaman içerisinde geliştirilebilecek hile yöntemlerine karşı yenilikçi denetim yöntemlerine ihtiyaç duyulmaktadır.

Veri madenciliği, finansal tablo hilelerinin tespitinde umut vadeden bir alandır. Veri madenciliğinin sınıflandırma analizinde sınıflandırma metotlarıyla mevcut verilerden örüntüler elde edilir ve bunlar görülmemiş birimlerin sınıflandırılmasında kullanılır. Bu çalışmada veri madenciliğinin sınıflandırma metotları ile finansal tablo hilesi riski taşıyan şirketlerin tespiti üzerine bir araştırma yapılmıştır.

Veriler Borsa İstanbul’da 2014-2018 arasında işlem gören şirketlerin yayınladıkları finansal tablolardan elde edilmiştir. İlk olarak yedi sınıflandırılma metodu kullanılmış, en başarılı üçü seçilmiştir. Sonraki aşamada başarım değerlerinin geliştirilmesi amacıyla hiper parametre optimizasyonu yapılmıştır.

Sınıflandırma metotlarından K-Nearest Neighbor ile yüzde 91,73, Random Forest ile yüzde 90,51 ve XGBoost ile yüzde 90,37 doğruluk oranlarına ulaşılmış, en iyi tahmin oranı K-Nearest Neighbor ile elde edilmiştir. Son kısımda rasgele alt örnekleme yöntemiyle yapılan karşılaştırmalarda da en iyi performans değerleri K-Nearest Neighbor ile elde edilmiştir.
MUHASEBE MESLEK MENSUPLARI MUTLU MU? İŞİN ANLAMI VE YAŞAMIN ANLAMININ MUTLULUK ÜZERİNE ETKİSİ
Authors: AKÇAKANAT Özen , KILINÇ Zehra
Published: May 2021

Mutluluk, belki de binlerce yıldır filozoflar ve bilim insanları tarafından araştırılan bir olgudur. İnsanların nasıl mutlu olabileceklerine kafa yoran bu araştırmalar neticesinde, mutluluğun çeşitli kaynakları ortaya koyulmuştur. Bu çalışmada, muhasebe meslek mensupları örnekleminde mutluluğun belirleyicileri olabileceği düşünülen, işin anlamı ve yaşamın anlamı değişkenleri ele alınmıştır. Örneklem Antalya, Isparta ve Burdur illerinde çalışan muhasebe meslek mensuplarından oluşmaktadır. Bu kapsamda 250 çalışana ulaşılmıştır. Araştırmada veri toplama tekniği olarak anket yönteminden yararlanılmıştır. Toplam 21 maddeden oluşan 3 farklı ölçek aracılığıyla veriler toplanmıştır. Toplanan veriler yapısal eşitlik modeli ile analiz edilerek hipotezler test edilmiştir. Analiz sonuçlarına göre, muhasebe meslek mensuplarının mutluluk düzeyleri orta noktanın hayli üzerinde gerçekleşmiştir. Ayrıca muhasebe meslek mensuplarının, işlerini ve yaşamlarını orta noktanın biraz üzerinde anlamlı buldukları da çalışmada tespit edilmiştir. Son olarak ise yaşamın anlamının alt boyutlarından olan var olan anlam ile birlikte işin anlamının, muhasebe meslek mensuplarının mutlulukları üzerine pozitif ve anlamlı etkiler yaptıkları da bu çalışmada ortaya konulmuştur.
Book Review: Cassidy, Rebecca. (2020). Vicious Games: Capitalism and Gambling. Pluto Press. 240 pp. $34.95CAD. ISBN-13: 978-0-7453-4039-5 (paperback)
Authors: Smith Garry
Published: May 2021

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A Study on Awareness and Adoption of Climate Resilient Farm Technologies on Crop Production and Protection in Namakkal District of Tamil Nadu
Authors:   1Department of Agricultural Extension, Faculty of Agriculture, Annamalai University, Annamalai Nagar – 608 002, Tamil Nadu, India, s Kathiresan , T Raj Pravin ,   1Department of Agricultural Extension, Faculty of Agriculture, Annamalai University, Annamalai Nagar – 608 002, Tamil Nadu, India
Published: May 2021

Climate change issues are affecting the lives and livelihoods of the farming community in our state. With majority of our rural population dependent on farming, the need of the hour is to create awareness among farmers on climate-resilient farm technologies and make them adopt them. So, a study was conducted in the Erumapatty block of Namakkal district of Tamil Nadu to study the awareness and adoption of climate-resilient farm technologies. The findings of this study revealed that majority of the respondents (68.33 per cent) had high level of awareness on climate-resilient farm technologies. With regard to adoption, majority (60.00 per cent) had medium level of adoption on climate-resilient farm technologies. On crop production and protection climate resilient farm technologies, namely drought-resilient varieties, Intercropping, Identification and use of short-duration varieties, drought-resilient fodder crops, Community nursery as a contingency measure for delayed planting, IPDM and PPFM to combat drought condition in small onion majority of the farmers in the study area are aware of it and adopt it in this study area.
Effect of Phosphorus Application on Growth and Stump Quality of Teak (Tectona grandis Linn f.) Seedlings
Authors:   AnbilDharmalingam Agricultural College and Research Institute, TNAU,Tiruchirappalli -620 027, Tamil Nadu, p Masilamani , v Alex Albert ,   krishi vigyan kendra,TNAU,sirugamani, s Venkatesan , p Janaki ,   AnbilDharmalingam Agricultural College and Research Institute, TNAU,Tiruchirappalli -620 027, Tamil Nadu,   Agricultural College and Research Institute, TNAU, Coimbatore-641 003, Tamil Nadu
Published: May 2021

A nursery experiment was conducted to study the effect of phosphatefertilizer application on seedling growth and stump quality of teak seedling.The pre-conditioned 8 months-old teak drupes (fruit with seed) were placedfor germination in the nursery bed. The experiment consisted of seventreatments replicated four times. The number of seedlings emerged/4m2was observed at 28 days after sowing (DAS) and, 2,3,4,5 and 6 months aftersowing (MAS). The results revealed that the application of different levelsof P2O5 did not have any significant effect on number of seedlings/4m2 ofteak up to 4 months after sowing, whereas the significant influences wereobserved at 5 to 6 months after sowing. Significant differences were alsoobserved in root length, shoot length and stump girth at 6 months aftersowing due to P fertilization levels. The correlation relationship of teakgrowth parameters with post-harvest soil revealed the positive and significantcorrelation of teak root volume and dry matter with soil available P statuswas observed. The results suggest that the application of 60 kg P2O5/hain teak nursery bed enhanced the seedling growth and stump quality of 6months-old teak nursery plants through enhanced P availability
Assessment of Physiological, Biochemical and Yield Attributes of Rice Cultivars under Elevated Ozone Stress
Authors:   Department of Environmental Sciences, Tamil Nadu Agricultural University, Coimbatore, 641003, India, Ambikapathi Ramya , Periyasamy Dhevagi ,   Department of Environmental Sciences, Tamil Nadu Agricultural University, Coimbatore, 641003, India, M Maheswari ,   Department of Environmental Sciences, Tamil Nadu Agricultural University, Coimbatore, 641003, India, R.M Jayabalakrishnan ,   Department of Environmental Sciences, Tamil Nadu Agricultural University, Coimbatore, 641003, India, R Saraswathi ,   Department of Rice, Tamil Nadu Agricultural University, Coimbatore, 641003, India, C.N Chandrasekhar ,   Department of Crop Physiology, Tamil Nadu Agricultural University, Coimbatore, 641003, India
Published: May 2021

The present study aimed to assess the response of 15 rice cultivars exposed to elevated ozone stress. The plants were exposed to 100 ppb ozone (10:00– 17:00 h) for 30 days at the reproductive stage. Elevated ozone significantly alters the physiological, biochemical, growth and yield traits of all test rice cultivars. Elevated ozone exposure significantly decreased photosynthetic rate maximally in MDU5 (42.90%) and TRY(R)2 showed maximum reduction in stomatal conductance (42.39%) and chlorophyll content (41.22%). In terms of yield traits, a decrease in tiller number, number of effective tillers, number of filled spikelets per panicle and 1000 grain weight over the control were also observed. The multivariate analysis with a total variance of 58.86% categorized the 15 rice cultivars into ozone sensitive (TRY(R) 2, ASD16, ADT(R)45 and MDU5), moderately ozone sensitive (ASD18, ADT43, Rice MDU6, ADT36 and ADT37), moderately ozone tolerant (ADT(R)48 CO47 and Rice CO51) and ozone tolerant (Rice TPS5, Anna(R)4 and PMK(R)3) under 100 ppb ozone. The present results revealed that the ozone tolerant rice cultivars would be recommended to cultivate in the regions experiencing high ozone concentration.
Menstruating primary umbilicus cutaneous endometriosis: A case report and review of literature
Authors: Idowu Pius Ade-Ojo , Oluwadare Martins Ipinnimo
Published: May 2021

Primary umbilical cutaneous endometriosis is a rare umbilical endometrioma that affects women who are within the reproductive age group. It may be associated with infertility and severe dysmenorrhea and can be difficult to diagnosed in an asymptomatic patient. We report a case of a 38-year-old nulliparous with seven years history of infertility and severe dysmenorrhea. Her hormonal profile assay and hysterosalpingogram results were normal while her husband semen analysis was also within normal range. She complained of monthly bleeding from a painful rubbery multilobate cutaneous nodule on the umbilicus of one year duration. She was diagnosed of cutaneous endometriosis. The diagnosis was confirmed histologically and she had surgical excision with good outcome.
De olhos fitos na utopia de Jesus (cf. Hb 12,2)
Authors: Vigil José Maria
Published: May 2021

Vivemos tempos difíceis para as utopias e para a esperança. De fato, muita gente – inclusive muitos militantes – perderam tanto aquelas como esta. Falar de utopias, de transformação social, de esperança global... para alguns parece já desnecessário, idealista, inviável ou até mesmo ridículo. Existe agora todo um “imaginário social” que procura proibir-nos toda a utopia e a esperança... Neste artigo, queremos refletir sobre aquilo que a utopia e a esperança de Jesus podem dizer-nos nesta fase histórica.
Narrativa de madres sobre la enseñanza-aprendizaje remota de emergencia en docentes de nivel inicial
Authors: Cucho Leyva María Patricia , Carcausto Calla Wilfredo Humberto
Published: May 2021

El objetivo del estudio fue describir a través de los relatos la percepción de madres de familias sobre la enseñanza-aprendizaje docente antes, durante y después de la pandemia. La metodología fue cualitativa, con un diseño narrativo. Participaron ocho madres de familias, de Lima, Perú en el año 2020, los datos fueron recogidos utilizando una guía de entrevista. En los resultados, del análisis de la percepción e instrucción del docente, surgieron tres categorías emergentes: enseñanza-aprendizaje docente antes, durante y después de la pandemia. Se concluyó que el conocimiento de las madres de familias sobre la enseñanza-aprendizaje docente antes de la pandemia, se realizaba en la escuela directamente con el docente, durante la pandemia perciben en los docentes que tienen mayor compromiso con la mejora del proceso enseñanza-aprendizaje y comprendieron que su apoyo es fundamental en este proceso, después de la pandemia observan que la enseñanza-aprendizaje debe darse en la escuela para una mejor interacción con su docente, manteniendo una comunicación permanente con las madres, con la finalidad de seguir apoyando a sus hijos en sus hogares.
Síndrome de Burnout en Odontólogos del Seguro Social Campesino de Chimborazo en el año 2020
Authors: Orozco Orozco Caterine Nataly , Noroña Salcedo Darwin Raúl , Vega Falcón Vladimir
Published: May 2021

El Síndrome de Burnout es provocado como consecuencia inadecuada al estrés laboral crónico. El objetivo fue determinar el grado de afectación del Síndrome de Burnout en odontólogos del Seguro Social Campesino de Chimborazo en el año 2020. Fue un estudio de tipo observacional, descriptivo, transversal y prospectivo. Se trabajó con toda la población de 43 profesionales. Se utilizó como herramienta el test MBI-GS, que evalúo el Síndrome de Burnout en tres dimensiones y se ha constituido en el Gold estándar, comprendiendo 16 ítems. Como resultados se obtuvo una baja eficacia profesional, dimensión presentada con mayor porcentaje alcanzando 76,7% (33 personas), desgaste emocional con 44,2% (19 personas) y finalmente el cinismo con 39,5% (17 personas). No se registraron inferencias entre los criterios nominales de edad, género y estado civil.  Dos personas registraron tres dimensiones en alto, 14 trabajadores con dos, 12 personas con una dimensión. Finalmente, 15 odontólogos no registraron factores con exposición alta. Como conclusión se encontró bajo porcentaje del Síndrome de Burnout. La eficacia profesional mayormente afectada, seguido del cansancio emocional y el cinismo, permitiendo tomar acciones y establecer lineamientos para controlar las dimensiones afectadas y evitar la incidencia del Síndrome de Burnout.
Molecular Detection of Avian Malaria (Plasmodium gallinaceum) in Local Domesticated Breed Chickens (Gallus gallus domesticus) in Baghdad
Authors: Ibrahim Rana M. , Al-Rubaie Haider M. A.
Published: May 2021

This study was conducted to investigate the prevalence of avian malaria (Plasmodium gallinaceum) in the local domesticated breed chickens (Gallus gallus domesticus) that were purchased from the local markets in Baghdad city, using 100 blood samples which were collected from the wing vein, and kept in EDTA-K2 tubes for conventional PCR analysis during the period extended from 1 /10 / 2018 till 31/ 3 / 2019. Total infection rate was 18% (18/100), which were divided into males 20.00% and in females 16.00%. The eight isolates were recorded in the GenBank under accession numbers ID: MN082405.1, MN082406.1, MN082407.1, MN082408.1, MN082409.1, MN082410.1, MN082411.1, and MN082412.1 with identity 99.20 - 99.87% and with other isolates (United Kingdom and USA) 99.34 - 99.88 %. In conclusion, Plasmodium gallinaceum may have a moderate spread in local domesticated breed chicken at Baghdad.
Tranparansi dan Akuntabilitas Pengelolaan Dana Desa dalam Pencapaian Good Governance: Studi Kasus Desa Cepogo, Kabupaten Boyolali
Authors: Astuti Puji , Widayanti Rochmi , Damayanti Ratna
Published: May 2021

A village fund program is a form of government concern for the development of rural areas. The management of village funds consists of five stages, namely planning, implementation, managing, reporting, and responsibility, which should be based on the principles of good governance. The Cepogo Village Government, Cepogo District, Boyolali Regency, in Central Java Province is one of the village governments in Indonesia that has implemented the principles of good governance in managing village funds. This study aims to see how the implementation of the principles of transparency and accountability in the management of village funds by the Cepogo Village Government to achieve good governance standards. This study uses a descriptive qualitative approach. The data collection technique used was direct interviews with a semi-structured method. The participants of this study were the Village Head of Administration, Village Secretary, Village Treasurer, and staff of the Administration Section for managing the village fund who are responsible for managing it. The results showed that the planning and implementation of Village Fund Program activities had shown accountable and transparent management. In terms of accountability, both physical and management activities, it has shown that the implementation is accountable and transparent. 
Revitalisasi pada Koperasi Unit Desa Berstatus Tidak Aktif: Studi Kasus di Kabupaten Pati
Authors: Wahyudi Jatmiko , Ernawati Aeda , Aini Siti Qorrotu
Published: May 2021

Revitalization is one of the government programs to re-empower rural cooperative (KUD) in Indonesia. Revitalization for inactive KUD has the purpose to reactivate KUD although the outcome is highly dependent on the conditions of the KUD as well as the internal support of the KUD. This study was conducted in two inactive KUDs in Pati Regency, Central Java namely KUD Sedyo Rukun Juwana and KUD Sukolilo. The research uses a qualitative approach with a case study design. Interviews and focus group discussion (FGD) was performed to collect data. The study aims to describe the conditions and the implementation of a revitalization program in both KUD. The results showed that both KUDs do not play a role as cooperative anymore. One of the indicators is that both KUDs has not carried out annual member meetings (RAT) for more than three years. Revitalization of KUD Sedyo Rukun Juwana was conducted by reorganizing and strengthening institutions through RAT. Conversely, the activation of KUD Sukolilo is nearly possible due to the complexity of the problem within the KUD. Liquidation of KUD Sukolilo can be an option to make clear the status of KUD. However, from a legal perspective, KUD Sukolilo cannot be dissolved because they experienced an inability to pay bad credit from the government. 
Pembelajaran Menulis Teks Argumentasi Berbasis Strategi Role Audience Format Topic (RAFT) Berbantuan Media Video Peristiwa Aktual Pada Mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Purwokerto
Authors: Praptanti Isnaeni
Published: May 2021

Penelitian ini bertujuan untuk mengetahui adanya pengaruh strategi pembelajaran Role Audience Format Topic (RAFT) berbantuan video aktual dalam meningkatkan kemampuan menulis teks argumentasi mahasiswa Fakultas Ekonomi program studi Manajemen Universitas Muhammadiyah Purwokerto. Jenis penelitian adalah eksperimen dengan desain eksperimental yang digunakan adalah randomized pre-test- post control group design.  Ada dua kelompok dalam Penelitian ini yaitu satu kelompok eksperimen dan satu kelompok control kemudian masing-masing kelompok diberi perlakuan prates dan pascates. Penelitian dilaksanakan di kelas E pada semester genap tahun 2019/2020. Subjek berjumlah 32 mahasiswa terbagi dalam kelompok eksperimen dan kelompok kontrol. Selama masa pembelajaran mahasiswa diberi pretest dan posttest dengan nilai rata-rata pretest kelompok eksperimen sebesar 58,32 dan kelompok kontrol 44,99. Sedangkan nilai rata-rata posttest kelompok eksperiment sebesar 87,49 dan kelompok kontrol 69,57.  Berdasarkan hasil uji t terlihat hasil t hitung 6.378 lebih dari t table 2.042. Hal ini menandakan bahwa ada perbedaan kemampuan mahasiswa dalam menulis teks argumentasi yang signifikan berdasarkan uji t. Penggunakan metode RAFT berbantuan video aktual efektif meningkatkan kemampuan menulis teks argumentasi.
Aspek Stilistika Dalam Antologi Cerpen Mastera Dari Pemburu Ke Terapeutik Pusat Bahasa Departemen Pendidikan Nasional Dan Pembelajarannya Di SMP
Authors: Soli Soli , Sukirno Sukirno
Published: May 2021

Tujuan penelitian ini adalah untuk (1) mendeskripsikan aspek bahasa figuratif dalam Antologi Cerpen Mastera Dari Pemburu ke Terapeutik Pusat Bahasa Departemen Pendidikan Nasional, (2) mendeskripsikan fungsi bahasa dalam Antologi Cerpen Mastera Dari Pemburu ke Terapeutik Pusat Bahasa Departemen Pendidikan Nasional, dan (3) mendeskripsikan pembelajaran stilistika Antologi Cerpen Mastera Dari Pemburu ke Terapeutik  Pusat Bahasa Departemen Pendidikan Nasional pada siswa SMP. Penelitian ini menggunakan pendekatan stilistika. Sumber data dalam penelitian ini adalah teks-teks yang mengandung bahasa figuratif yang terdapat dalam Antologi Cerpen Mastera Dari Pemburu ke Terapeutik. Teknik pengumpulan data digunakan teknik dokumentasi. Instrumen utama penelitian ini yaitu human instrument atau peneliti sebagai instrumen utama dibantu kartu dan pencatan data. Teknik analisis data penelitian digunakan content analysis (analisis isi) dengan cara teknik reduksi data, sajian data, dan verifikasi atau simpulan. Berdasarkan pembahasan hasil penelitian diketahui bahwa (1) pemakaian bahasa figuratif dalam Antologi Cerpen Mastera Dari Pemburu ke Terapeutik terdapat delapan aspek yaitu idiom, simile, metafora, metonomia, personifikasi, hiperbola, asosiasi dan retoris. (2) fungsi bahasa yang terdapat dalam antologi tersebut meliputi fungsi personal, fungsi instrumental, fungsi interpersonal, fungsi referensial, dan fungsi imajinatif, dan (3) pembelajaran stilistika Antologi Cerpen Mastera Dari Pemburu ke Terapeutik disesuaikan dengan Kurikulum 2013 yang dirumuskan dalam RPP yaitu pada KI 3/3.6 dan KI 4/4.6 yang meliputi kompetensi pengetahuan dan kompetensi keterampilan tentang aspek kebahasaan cerita pendek.
ERNST BLOCH: CRÍTICA SALVADORA DA RELIGIÃO
Authors: Vidal Francesca
Published: May 2021

“Apenas um ateu pode ser um bom cristão [...]”, declara o filósofo Ernst Bloch em seu livro Ateísmo no cristianismo. Como ele chega a uma tal tese? Que representação de messianismo marca a sua filosofia da esperança? O texto mostra como Bloch quer liberar as motivações rebeldes do religioso a fim de que possam ser explicitados os seus conteúdos de esperança. Também deixa claro por que o autor presume que o ateísmo já está ativo no próprio cristianismo.
EDITORIAL
Authors: Lorenzoni Anna Maria , Hahn Paulo , Schütz Rosalvo
Published: May 2021

Com satisfação apresentamos o presente Dossiê Ernst Bloch! Contamos com a valiosa participação de autores e autoras de diversos países (Alemanha, Argentina, Áustria, Brasil, China, França, Itália/Portugal e Suíça). Dentre eles representantes tanto da Sociedade Internacional Ernst Bloch, quanto da Associação Ernst Bloch, referências internacionais de pesquisa e divulgação do pensamento do autor. Além dos 09 textos escritos originalmente em português, 02 em espanhol, foram traduzidos para a língua portuguesa 06 artigos da língua alemã, um da língua inglesa e um da francesa [...]
NO RASTRO DO “SUBTERRÂNEO CELESTE”. OITO TESES SOBRE A TRANSFORMAÇÃO DA RELIGIÃO, DE ERNST BLOCH
Authors: Dietschy Beat
Published: May 2021

O objetivo das teses é delinear as principais características da metarreligião de Bloch. Ela é compreendida como sendo uma herança da tradição religiosa, a qual emerge de uma apropriação e transformação crítica do simbolismo religioso. Seu princípio hermenêutico pode ser caracterizado como sendo um princípio emancipatório e subversivo, porque libera o acesso a fontes desperdiçadas e reprimidas da história dos oprimidos. A crítica à religião a isso associada volta-se contra uma deformação, conformada com a dominação, daquilo que foi transmitido pela religião e contra uma transferência para o além e a hipostasia ahistórica das esperanças religiosas. Transcendência se transforma em transcender historicamente imanente. Ela, no entanto, se diferencia de uma secularização rasa do religioso, pelo fato de que objetiva a realização dos conteúdos utópicos e dos sonhos desejantes aí contidos. Por isso ela pode ser designada, com Walter Benjamin, de “crítica salvadora”.
LA DECADENCIA Y EL AMANECER: UN ANÁLISIS BLOCHIANO DE LA ESPERANZA EN DER TOD IN VENEDIG
Authors: Belforte María
Published: May 2021

El presente artículo se propone analizar Der Tod in Venedig (1912), de Thomas Mann, desde la perspectiva filosófica de Ernst Bloch (1885-1977). Para ello se parte de la hipótesis de que existen elementos utópicos puestos en juego en la Novelle y que dichos elementos resignifican la interpretación de la muerte del protagonista, Gustav Aschenbach. Para este análisis se retoman las lecturas de György Lukács (1885-1971) sobre la producción de Mann como exponente de la conciencia burguesa y se discute su lectura sobre la ausencia de lo utópico en la literatura de Mann. Se estudian para ello las implicancias del miedo, la juventud y la esperanza en la obra de 1912. Asimismo se examinan la clasificación y estudio blochianos de los “afectos de la espera” (Erwartungsaffekte) en positivos y negativos así como las consecuencias ontológicas implicadas en la diferenciación de los conceptos de Stimmung y Befindlichkeit en la filosofía de Bloch.
A RECUSA DO MARXISMO VULGAR OU A CRÍTICA DO “PROGRESSO”: QUE AS COISAS CONTINUEM ASSIM, EIS A CATÁSTROFE
Authors: Maciel Marta Maria Aragão
Published: May 2021

Tendo vivido quase um século, Ernst Bloch viveu em sua quase totalidade o século XX. Em tal período, toda uma tradição do pensamento social crítico questionou o ideal de progresso dominante entre os séculos XVIII e XIX, ou seja, a época de expansão da burguesia em direção ao planeta inteiro. O escritor de Ludwigshafen, assim como outros pensadores da tradição alemã como Adorno e Benjamin, refletiu a relação entre progresso e catástrofe, rompendo com a ideia de um curso inevitável na história tendendo ao melhor. Na linha dessa reflexão, pretendemos abordar a filosofia de Ernst Bloch, particularmente em O princípio esperança [Das Prinzip Hoffnung], no interior da necessária crítica ao marxismo vulgar da social-democracia alemã da Segunda Internacional. No entender do filósofo, em sua visão determinista e antidialética da história, a social-democracia teria aderido ao ideal burguês de progresso fundado na simbiose entre progresso técnico e progresso social. Em sua opus magna, o pensador enfatiza que tal visão da história, pautada no otimismo de um progresso automático, estaria na contramão do “marxismo crítico”.
RASTROS DE INOMINADOS. ARTE NARRATIVA E FANTASIA OBJETIVA EM VESTÍGIOS, DE ERNST BLOCH
Authors: Vedda Miguel
Published: May 2021

O artigo situa tematicamente e evidencia a atualidade da obra Vestígios (Spuren) de Ernst Bloch. Escrita de modo narrativo, nesta obra podem ser percebidas afinidades com autores como J. L. Borges, W. Benjamin, S. Krakauer ou mesmo G. Lukács. É por meio de contos que Bloch indica para a importância daquilo que é exterior e desconhecido ao sujeito, ou seja, daquilo que não se adequa a uma ratio sistematizadora, para a formação e transformação do próprio sujeito e da sociedade. São histórias que, por seus conteúdos excedentes, levam para além das narrativas em si, resistindo à manipulação mercadológica. Vestígios de tesouros utópicos e conteúdos emancipatórios que questionam a validez do mundo tal como ele se apresenta, sugerindo a superação da miséria real e do trabalho alienado, causados pela manipulação ideológica e a exploração material. Sinais de outro mundo possível, de outro paradigma de vida e sociedade: mais adequadas às potencialidades pessoais e sociais do que aquelas oferecidas pela sociedade capitalista. Ampliam-se, assim, as possibilidades de luta e de superação dos osbstáculos que impedem o desenvolvimento de potenciais já latentes no ser humano e na sociedade. (Resumo elaborado pelos editores).
DIGNIDADE E UTOPIA NO PENSAMENTO DE ERNST BLOCH
Authors: Hahn Paulo
Published: May 2021

O presente artigo pretende recuperar aspectos históricos e filosóficos sobre o fundamento do princípio da dignidade humana e das utopias sociais no pensamento de Ernst Bloch, com ênfase na obra Naturrecht und menschliche Würde. No primeiro momento, pretende-se investigar a constatação e o princípio blochiano de que historicamente o direito natural teve como meta a dignidade da pessoa humana e as utopias sociais sempre tiveram como meta a felicidade humana neste mundo. Mas na práxis a felicidade (utopias sociais) e a dignidade (direito natural) marcharam separadamente por gerações. Sendo que Bloch sustenta uma relação dialética e complementar entre a dignidade e a felicidade. E por fim, no segundo momento, analisa-se a atualidade dos conceitos de não simultaneidade e multiverso cultural para uma melhor compreensão do Direito Natural e das Utopias Sociais com o intuito de ampliar e atualizar o horizonte temático, crítico e filosófico do Princípio da Dignidade Humana.
IMANÊNCIA E LATÊNCIA DOS PEQUENOS SONHOS DIURNOS, SEGUNDO ERNST BLOCH
Authors: Schütz Rosalvo
Published: May 2021

Para Ernst Bloch os pequenos sonhos diurnos são uma espécie de forma elementar de esperança, imanentes à vida humana e presentes em todas as suas fases. Estão sempre latentes e, mesmo que desprezados e ignorados, não deixam de emergir incessantemente da base material e social da nossa existência. Suas expressões, contudo, podem variar muito e, inclusive, podem ser instrumentalizadas ideologicamente para fins reacionários. Daí a importância de que sejam levados a sério numa perspectiva crítico-emancipatória, a fim de que seus potenciais subversivos não sejam desperdiçados. Sem levar em conta o significado crítico desses aportes de esperança primeira, qualquer projeto emancipatório seria irremediavelmente unilateral. Identificar, compreender e potencializar esses conteúdos de esperança é uma das tarefas mais desafiadoras e instigantes no horizonte da utopia concreta: pensamento comprometido com o novum, que se prefigura no front.
A CONTRADIÇÃO FUNDAMENTAL ENTRE A LÓGICA-VALOR DO CAPITAL [ASSIM COMO DA RIQUEZA ADVINDA DO TRABALHO HUMANO] E A TERRA (WOLFDIETRICH SCHMIED-KOWARZIK)
Authors: Schütz Rosalvo
Published: May 2021

Platão e Aristóteles já haviam detectado uma contradição fundamental entre a oikonomia e a crematística: uma sendo geradora de bem-viver e outra preocupada exclusivamente com o acúmulo de dinheiro. Também Hegel, à sua maneira, demonstrou que, tendencialmente, a sociedade moderna se contrapõe à vida humana e à natureza. Mas foi Marx o primeiro a demonstrar como a lógica do valor, própria da dinâmica produtiva capitalista, instrumentaliza e tende a destruir tanto os seres humanos quanto a natureza. Interessada unicamente na produção de mais-valia, a dinâmica capitalista não se importa em deixar para trás escombros de destruição ambiental e crescente pobreza humana. A lógica da valorização do valor, estaria, portanto, na base de nossa relação alienada com a natureza. A superação dessa tendência implicaria uma transformação revolucionária da própria estrutura da sociedade capitalista, a partir de uma práxis sustentada pela aliança entre as vítimas humanas desse processo no contexto de uma reconciliação com a natureza. (Resumo elaborado pelo tradutor).
*Título original: Der Grundwidespruch zwischen der Wertlogik des Kapitals sowie dem Reichtum aus der menschlichen Arbeit und der Erde. Palestra proferida em 2006 num evento em Nürnberg e publicado pela primeira vez em (Müller, 2007) e republicado como capítulo final em (Immler, Hans; Schmied-Kowarzik, 2011).
Studying D. D. Shostakovich’s Manuscripts: Issues of Textual Analysis
Authors: Luk'yanov Anton Valer'evich
Published: May 2021

The purpose of the research is to identify features of D. D. Shostakovich’s drafts that make their direct textual analysis difficult. The article summarises results of studying a number of the composer’s draft autographs, at the same time attention is focused on difficulties of analytical nature caused by shorthand notation, edits which were not recorded in the drafts, as well as coexistence of different variants of works. Scientific novelty of the research lies in clarifying understanding of the issues related to a textual analysis of Shostakovich’s drafts. As a result, the author has made a conclusion about frequency of these issues according to their type and outlined solutions.
General Grounds for Studying Names of Groups of People in the Modern English Language
Authors: Katorgina Daria Yurevna
Published: May 2021

The purpose of the research is to determine features of the lexical naming of associations or groups of people in modern English. The article presents results of studying a number of lexical units with the meaning “group of people” united according to a certain attribute: occupation, appearance, age, property or social status, etc. The research is novel in that it comprehensively examines the lexemes and combinations that convey the meaning of groups of people, in particular, the research is the first to describe the lexical units that name generational cohorts. As a result, the author has identified linguistic features of lexemes and combinations of lexemes with the meaning “group of people”, determined their functional and speech characteristics.
Main Semantic Components of the Concept IMPOLITENESS in the Russian Linguistic Culture: Lexicographic Analysis
Authors: Petrova Anastassia Arkadievna
Published: May 2021

The purpose of the research is to identify the main semantic components of the concept IMPOLITENESS in the Russian linguistic culture, based on the data of an associative experiment and further analysis of lexicographic sources. Scientific novelty of the research lies in determining reversibility of the concept and its components relative to each other, which can confirm semantic connection between them at the linguistic level. The result of the study was identification of reversible semantic components of the concept IMPOLITENESS according to authoritative lexicographic sources. The researcher also makes an assumption that the concept IMPOLITENESS is not a basic one in the Russian linguistic culture, but is a part of the concept RUDENESS, which is more typical of the Russian linguistic culture.
PEMBUATAN BROWNIES DARI UBI JALAR UNGGU DI KELURAHAN TANJUNG KRAMAT KOTA GORONTALO
Authors: Nurhafnita Nurhafnita , Bulotio Nur F , Umela Syaiful
Published: May 2021

Ubi jalar ungu jenis Ipomoea batatas var Ayamurasaki atau sering disebut Ipomoea batatas blackie memiliki warna ungu yang pekat pada dagingnya. Warna ungu yang ada pada ubi jalar ungu disebabkan adanya pigmen ungu antosianin yang ada dibagian daging sampai kulitnya. Ubi jalar ungu cukup melimpah di Indonesia, namun belum secara maksimal dimanfaatkan oleh manusia dalam penganekaragaman makanan. Ubi jalar ungu adalah salah satu komoditas pertanian jenis umbi-umbian yang cukup penting di Indonesia sebagai sumber pangan Oleh karena itu perlu suatu upaya untuk meningkatkan nilai tambah (added value) dari ubi jalar ungu dengan mengolah menjadi beranekaragam produk dan salah satunya adalah brownies  ubi jalar ungu.. Brownies kukus merupakan produk yang di hasilkan dari tepung terigu atau jenis tepung lain dengan penambahan bahan-bahan lain untuk menambah zat gizi yang diproses dengan pengukusan atau pengovenan
Ceramics based on powders synthesized from ammonium hydrophosphate and acetates of calcium and magnesium
Authors:   Lomonosov Moscow State University, Kazakova G.K. , Safronova T.V. ,   Lomonosov Moscow State University, Shatalova T.B. ,   Lomonosov Moscow State University
Published: May 2021

Ceramics the phase composition of which included tricalcium phosphate, calcium magnesium ortophosphate and magnesium pyrophosphate has been produced from nanosized powders synthesized by chemical deposition from 1M aqueous solutions of ammonium hydrogen phosphate and calcium and / or magnesium acetates. According to XRD analysis the phase composition of the powder synthesized from calcium acetate included calcium hydroxyapatite Ca5(PO4)3(OH), octacalcium phosphate Ca8H2(PO4)6·5H2O and brushite CaHPO4·2H2O. The phase composition of the powder synthesized from magnesium acetate included struvite MgNH4PO4·6H2O. And the phase composition of the powder synthesized from solution containing calcium and magnesium acetates at the cation ratio Са: Mg = 9: 1 included hydroxyapatite Ca5(PO4)3(OH), whitlockite Ca18Mg2H2(PO4)14, and struvite MgNH4PO4·6H2O. Ceramic materials containing the bioresorbable and biocompatible phases of calcium and / or magnesium phosphates can be used to make bone implants for treatment of bone tissue defects. Keywords: tricalcium phosphate, calcium magnesium orthophosphate, magnesium pyrophosphate, whitlockite, octacalcium phosphate, hydroxyapatite, brushite, struvite, ceramics.
The Mediating Effect of Emotional Intelligence on Sustainability and Future Business Performance
Authors: Suan Chin Susan Tee , Yusoff Rosman Md
Published: May 2021

The COVID-19 pandemic has engulfed numerous parts of the world, crippling economies. Many countries’ government has issued lockdown orders to curb the spread of the COVID-19 virus. This lockdown has created a new norm for society. Unfortunately, businesses have been badly affected by the lockdown. Thus, business leaders needed to dig deep and think of ways to sustain their organisation and move forward. This study selected a successful manufacturing company and examined the mediating effects of emotional intelligence against two other variables, namely organisational citizenship behaviour and job satisfaction of the company’s executives during the challenging situation. The questionnaires were adapted from Palmer and Stough (to determine emotional intelligence) and Podsakoff et al. (to examine organisational citizenship behaviour) and were emailed to the executives via the human resource manager. The survey was participated by 110 executives. Results revealed that emotional intelligence played a mediating role in enhancing organisational performance.
Corporate Governance Mechanisms with Firm Performance: A Study on Malaysia's and Hong Kong's Real Estate Investment Trust (REITs) Public Listed Companies
Authors: Ng David, Ching Yat , Chang Yen Wen , Low Suet Cheng
Published: May 2021

Corporate governance (CG) mechanisms might have a significant effect on firm performance (FP). The purpose of this study was to evaluate if CG mechanisms impact the FP among Malaysia's REITs (M-REITs) and Hong Kong's REITs (H-REITs). The effect of CG's variable on FP can be analyzed by using Panel data analysis. Return on Assets (ROA), Return on Equity (ROE) and Tobin's Q were employed to measure the FP. Data were collected from the annual report available on Bursa Malaysia and the Stock Exchange of Hong Kong Limited for 2010 until 2019. The finding suggests that H-REITs were more significantly affected by CG mechanisms as compared to M-REITs.
Opettajaopiskelijoiden näkemyksiä omista valmiuksistaan matematiikka-ahdistusta kokevan oppilaan kohtaamisessa
Authors: Eronen Lasse , Portaankorva-Koivisto Päivi , Hietalahti Karoliina
Published: May 2021

Matematiikka-ahdistuksen kohtaaminen ja siihen vaikuttamisen keinot ovat yhä korostuneemmin osa laadukasta matematiikan opetusta. Tutkimuskirjallisuutta niin matematiikka-ahdistuksen vaikutuksista kuin siihen vaikuttamisen keinoista on runsaasti. Sen sijaan kansallista tietoa siitä, millaisena juuri valmistuvat opettajat kokevat valmiutensa ahdistuksen kohtaamiseen on niukasti. Tässä tutkimuksessa selvitettiin haastattelututkimuksen keinoin, millaista on opintojensa loppuvaiheessa olevien opettajaopiskelijoiden tietämys matematiikka-ahdistuksesta ja siihen vaikuttamisesta, sekä millaisia toiveita heillä olisi teeman käsittelemiseksi opettajaopinnoissa. Analyysin perusteella opiskelijat kokivat olevansa kyvykkäitä kohtamaan matematiikka-ahdistusta ja etsimään siihen erilaisia vaikuttamisen keinoja itsenäisesti, mutta toivoivat, että koulutuksessa näitä keinoja tarkasteltaisiin selkeästi nykyistä enemmän.

In English

Reducing math anxiety is an increasingly important part of mathematics teaching. There is a lot of research about the effects of math anxiety and how it can be reduced. However, Finnish prospective teachers' thoughts about their readiness for facing math anxiety in the classroom need to be looked more closely. This study focuses to find out what is the prospective teachers' knowledge about facing up math anxiety in the classroom, and how they see the topic should be taken care during the teacher education. Based on the analysis of eight prospective teachers' interviews, we could conclude that the students expected that they were able to face math anxiety in the classroom with several ways. Nevertheless, they hoped that methods for facing math anxiety should be more thoroughly and clearly looked at in teacher education and thus facilitate their preparedness to face math anxiety in the classroom.
Development of School Engagement and Burnout across Lower and Upper Secondary Education: Trajectory Profiles and Educational Outcomes
Authors: Widlund Anna , Tuominen Heta , Korhonen Johan
Published: May 2021

Inter- and intraindividual differences in Finnish adolescents’ developmental trajectories of school engagement and burnout (exhaustion, inadequacy, and cynicism) and their associations with students’ concurrent progression in mathematics performance and educational aspirations were investigated in an accelerated longitudinal study design spanning ages 13–17 (N = 1131, 50.9% girls). Growth mixture modeling analyses identified four distinct trajectory profiles: Positive academic well-being (high and stable engagement, low and stable burnout), Negative academic well-being (low U-shaped engagement, increased burnout), Disengaged (low U-shaped engagement, but also low and stable burnout), and Declining academic well-being (declining but U-shaped engagement, increasing burnout). Most students experienced a positive change in their trajectories after entering upper secondary education. Furthermore, students in the Positive academic well-being group performed better and progressed faster in mathematics and reported higher educational aspirations. Students in the Declining academic well-being group started out with high performance and aspirations, but they progressed at a slower rate in mathematics and lowered their aspirations over time. The Disengaged students’ performance progressed at the slowest rate of all groups, and they had one of the lowest educational aspirations overall. Lastly, students in the Negative academic well-being group performed the lowest in mathematics, and had one of the lowest aspirations for future educational degrees.
Cognitive function in clinical burnout: a systematic review and meta-analysis
Authors: Gavelin Hanna Malmberg , Domellöf Magdalena E , Åström Elisabeth , Nelson Andreas , Launder Nathalie H , Stigsdotter-Neely Anna , Lampit Amit
Published: May 2021

Clinical burnout has been associated with impaired cognitive functioning; however, previous findings have been heterogeneous and the specific domains that are affected and the magnitude of impairment is unclear. The aim of this systematic review and multivariate meta-analysis was to assess cognitive function in clinical burnout and identify the pattern and severity of cognitive dysfunction across cognitive domains. We identified 17 studies encompassing 730 patients with clinical burnout and 649 healthy controls. Clinical burnout was associated with small to moderate impairments in episodic memory (g = -0.36, 95 % CI -0.57 to -0.15), short-term and working memory (g = -0.36, 95 % CI -0.52 to -0.20), executive function (g = -0.39, 95 % CI -0.55 to -0.23), attention and processing speed (g = -0.43, 95 % CI -0.57 to -0.29) and fluency (g = -0.53, 95 % CI -1.04 to -0.03). There were no differences between patients and controls in crystallized (k = 6 studies) and visuospatial abilities (k = 4). Our findings suggest that clinical burnout is associated with cognitive impairment across multiple cognitive domains. Cognitive dysfunction needs to be considered in the clinical and occupational health management of burnout to optimize rehabilitation and prognosis.