bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Faktor-Faktor Yang Membedakan Persepsi Mahasiswa Tentang Corporate Social Responsibility (Studi Empiris pada Universitas Diponegoro)
Authors: Sulestiyono Deddy
Published: December 2022

This study aims to examine the factors that influence studentsâ€™ perceptions of Corporate Social Responsibility (CSR). In this study, measurement of the perception of test results performed on each variable consisting of gender, regional origin, and levels of education, with two different type of samples. Using survey data with questionnaire from two different type of samples, S1 and S2 students. The questionnaire consists of 19 questions. From the test results of the analysis in this study can be proven that variable level of education influence studentsâ€™ perceptions on Corporate Social Responsibility, while the variable gender and regional origin do not affect studentsâ€™ perceptions about CSR.

Keywords : Corporate Social Responsibility, gender, regional origin, level of education
Pengaruh Profitabilitas, Leverage, Capital Intensity Ratio dan Komisaris Independen terhadap Manajemen Pajak
Authors: Hana Noviatna  , Zirman  , Safitri Devi
Published: December 2022

Tujuan dari penelitian ini untuk menyelidiki pengaruh variabel independen terhadap variabel dependen yaitu profitabilitas, leverage, capital intensity ratio, dan komisaris independen terhadap manajemen pajak. Alat ukur manajemen pajak yang digunakan pada penelitian ini diproksikan dengan tarif pajak efektif. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Penelitian ini menerapkan purposive sampling untuk memperoleh sampel penelitian pada perusahaan manufaktur.Total sampel penelitian sebanyak 186. Peneliti memperoleh data dari laporan keuangan dan laporan tahunan perusahaan sebagai metode pengumpulan data dokumentasi. Setelah data diperoleh, dilakukan pengujian analisis regresi linear berganda. Microsoft Excel 2010 dan Statistical Product and Service Solution (SPSS) versi 25.0 menjadi alat bantu uji statistik pada penelitian ini.  Hasil analisis menunjukkan bahwa variabel profitabilitas berpengaruh terhadap manajemen pajak dengan proksi return on assets pada taraf signifikansi < 0.05. Sedangkan leverage, capital intensity ratio dan komisaris independen tidak berpengaruh terhadap manajemen pajak pada taraf signifikansi > 0.05.

Kata Kunci: Profitabilitas, Leverage, Capital Intensity Ratio, Komisaris Independen, Manajemen Pajak
Analisa Pengaruh Kompetisi Pasar Produk, Ukuran Perusahaan, Leverage, Profitabilitas, Property, Plant And Equipment (PPE) dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Manufaktur di Indonesia
Authors: Ramarusad Vidya , Handayani Desi , Maryati Ulfi
Published: December 2022

This study aims to analyze the effect of product market competition, firm size, leverage, profitability, plant, property and equipment (PPE) and sales growth on tax avoidance. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange in the period 2015 to 2019. The research method used is quantitative methods. The sample was determined based on the purposive sampling method. Overall, there were 134 companies to be sampled that met the criteria and passed the classic assumption test problems. The sources used are secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange website (www.idx.co.id). The data processing program uses the Statistical Product and Service Solution (SPSS) version 25 program. The method of analysis used in this study is multiple linear regression. Based on the results of multiple linear analysis with a significance level of 5%, the results of this study conclude that the variables of product market competition, leverage, plant, property and equipment (PPE) and sales growth have no effect on tax avoidance, company size has a positive effect on tax avoidance, profitability has an effect. negative towards tax avoidance.
Kualitas Audit Perusahaan Pada Masa Pandemic Covid 19 (Studi Literatur)
Authors: Suwandi Eko Darmawan
Published: December 2022

Penelitian ini bertujuan untuk menganalisis kualitas audit perusahaan pada masa Pandemi Covid 19 dengan metode literature review. Hasil temuan penelitian Covid-19 memiliki dampak signifikan pada biaya audit, tindakan audit, pertimbangan kelangsungan usaha, sumber daya manusia audit dan remunerasi staf audit. Akibatnya, pandemi ini berdampak cukup besar terhadap kualitas audit. Penurunan biaya audit, tantangan dalam penyelesaian asesmen going concern, tingkat keandalan dan kecukupan bukti audit yang rendah, kemungkinan besar kehilangan personel karena sakit atau karantina, dan pengurangan gaji personel audit, yang pada akhirnya mempengaruhi kualitas proses audit itu sendiri. Upaya yang dapat dilakukan untuk mengatasi dampak Covid 19 terhadap kualitas Audit adalah dengan cara melakukan perubahan regulasi audit, meningkatkan kualitas SDM auditor melalui pelatihan-pelatihan, dan meningkatkan kompensasi yang diberikan kepada auditor. Perusahaan auditor juga harus berinmvestasi lebih banyak dalam program digital, termasuk kecerdasan buatan, blockchain, keamanan jaringan, dan pengembangan fungsi data.
Pengaruh Konservatisme Akuntansi, Derivatif Keuangan, Kepemilikan Asing dan Kepemilikan Publik Terhadap Agresivitas Pajak
Authors: Suhana Dania Fahira , Kurnia
Published: December 2022

Pajak iaIah sumber penerimaan negara dan iuran terbesar yang harus dibayar oIeh wajib pajak. Namun, pajak dianggap sebagai beban yang membuat pendapatan, perusahaan berkurang, sehingga banyak perusahaan mencari akaI untuk mengurangi pajak meIaIui agresivitas pajak. Agresivitas pajak iaIah upaya yang diIakukan untuk meminimaIkan beban pajak dengan cara yang Iegal (tax avoidance) atau tindakan yang meIawan hukum (tax evasion). PeneIitian ini diIaksanakan untuk menguji pengaruh konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) 2015-2019. PengambiIan sampeI menggunakan teknik purposive sampIing dan terdapat 65 sampeI dari 13 perusahaan dengan periode pengamatan seIama 5 tahun.  Metode anaIisis data menggunakan anaIisis regresi data paneI dengan bantuan Eviews11. HasiI peneIitian menunjukkan bahwa konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik sebesar 0,034483 berpengaruh secara simuItan terhadap agresivitas pajak. Konservatisme akuntansi sebesar 0,0080 dan kepemiIikan pubIik sebesar 0,0288 berpengaruh negatif secara parsiaI terhadap agresivitas pajak, derivatif keuangan sebesar 0,8622 dan kepemiIikan asing sebesar 0,6916 tidak berpengaruh secara parsiaI terhadap agresivitas pajak.
Faktor-Faktor Yang Mempengaruhi Minat Menabung Mahasiswa di Bank Syariah
Authors: Adilla Nur Syamsi , Eliyanora  , Handayani Desi
Published: December 2022

This study aims to examine "The Influence of Income, Religiosity and Student Knowledge about Islamic Banks on Interest in Savings in Islamic Banks". This study uses a quantitative method with the type of causality research. The dependent variable of this study is interest in saving, while the independent variables consist of income, religiosity and student knowledge. The sample used in this study was 155 people, with the sampling technique using purposive sampling technique. The data collection method used is a questionnaire, then the results of the data are analyzed using multiple linear regression by conducting simultaneous significance test (F), coefficient of determination test, partial t test with a significance of 5% (Î± = 0.05) which is processed with program tools. SPSS Version 22.0 computer. The results showed that partially there was no effect of student income on interest in saving in Islamic banks and also partially for the variables of religiosity and student knowledge had a positive effect on interest in saving in Islamic banks. However, simultaneously income, religiosity and knowledge of students about Islamic banks have a positive effect on student interest in saving in Islamic banks. Therefore, it is expected that Islamic banks will always carry out continuous socialization about Islamic banks and also be accompanied by programs that can increase one's faith, so that people, especially students, can switch to Islamic banks.

Keywords: income, religiosity, knowledge and interest in saving.
Model Prediksi Perubahan Anggaran Belanja Daerah Pada Kabupaten Kota di Kalimantan Selatan
Authors: Novelsyah Mochamad , Wahyudin Nor  , Rasidah
Published: December 2022

This study aimed to examine and analyze the effect of Income Variance, Expenditure Variance, Financial Autonomy, and Surplus Accumulation on the prediction model of Regional Budget Changes in districts and cities in the province of South Kalimantan. The data used in this study is secondary data derived from reports on budget realization and regional expenditure budgets. The population in this study were all districts and cities in the province of South Kalimantan for the 2015-2019 period. The number of districts and cities in this study were 12 local governments with an observation period of five years. The data analysis technique used is multiple linear regression analysis using the SPSS Version 25 program. The test results show that the Income Variance, Expenditure Variance, and Accumulated Surplus significantly affect Changes in the Regional Budget. In contrast, the Financial Independence variable has no significant effect on Changes in the Regional Budget.
Sistem Pendukung Keputusan Pemilihan Perguruan Tinggi Swasta Program Studi Teknologi Informasi (Komputer) Di Provinsi DKI Jakarta Menggunakan Metode Fuzzy Inference System (FIS) Tsukamoto
Authors: Safarudin Zaenul Mutaqin , Wulandari Lily
Published: December 2022

Banyak calon Mahasiswa yang merasa kesulitan untuk menentukan perguruan tinggi mana yang akan dipilih khususnya Perguruan Tinggi Swasta (PTS) yang membuka Prodi Teknologi Informasi (Komputer). Setidaknya terdapat lebih dari 50 Perguruan tinggi swasta di DKI Jakarta yang membuka Prodi Teknologi Informasi (BAN-PT), Hal ini bisa berdampak pada kesulitan bagi calon dalam menentukan perguruan tinggi yang tepat sesuai kebutuhan. Banyak Pendekatan atau metode yang digunakan dalam rangka penyelesaian permasalahan pengambilan keputusan. Salah satunya adalah dengan memanfaatkan konsep fuzzy logic melalui Fuzzy Inference System (FIS). pada FIS dikenal beberapa metode diantaranya metode Tsukamoto. metode ini dipilih karena mampu menyeleksi alternatif terbaik dari sejumlah alternatif, dalam hal ini alternatif yang dimaksudkan yaitu alternatif pemilihan PTS Prodi TI berdasarkan kriteria-kriteria yang ditentukan. Penelitian dilakukan dengan mencari nilai bobot untuk setiap atribut kemudian dilakukan proses perangkingan yang akan menentukan alternatif yang optimal. dimana sebelumnya terdapat masalah antara alternatif dan kriteria. dengan menggunakan metode ini diharapkan masalah tersebut dapat terpecahkan sehingga didapatkan alternatif pilihan perguruan tinggi yang sesuai. Kata kunci: FIS Tsukamoto,PTS,IT,UML,PHP,MySQL
SISTEM INFORMASI BUDAYA ADAT BAYAN BERBASIS WEBSITE DI DESA KARANG BAJO BAYAN
Authors: Efendi Muhamad Masjun , Hambali Hambali
Published: December 2022

Desa Bayan adalah salah satu desa yang ada di Kabupaten Lombok Utara, masyarakat Bayan terancam mengalami pengikisan informasi sedikit demi sedikit, banyak masyarakat yang belum mengetahui tentang Budaya adat yang ada di desa Bayan. Oleh sebab itu dibutuhkan sebuah sistem informasi pengenalan tradisi adat Bayan berbasis website untuk memudahkan masyarakat luas dalam mengenal dan memahami Budaya adat yang ada di Desa Bayan tersebut. Pengembangan sistem yang digunakan dalam melakukan perancangan media informasi ini adalah metode kualitative dan waterfall. Tahap tahap pada metode waterfall sesuai dengan apa yang dibutuhkan seperti analisis kebutuhan, desain, implementasi, pengujian, dan pemeliharaan. Analisa kebutuhan yang dilakukan adalah dengan menganalisa dimulai dari observasi, wawan cara, dan studi pustaka untuk mendapatkan data yang valid untuk melakukan sebuah penelitian, Hasil dari aplikasi yang dibuat adalah sebuah sistem informasi yang memperkenalkan Budaya adat Bayan memalui website
Metode Naïve Bayes dan Particle Swarm Optimization untuk Klasifikasi Penyakit Jantung
Authors: Setiani Hani , Sunyoto Andi , Nasiri Asro
Published: December 2022

Penyakit jantung merupakan penyakit yang sangat berbahaya dan menjadi penyebab utama kematian di dunia. Pada tahun 2013, penderita penyakit jantung di Indonesia sendiri mencapai hingga 61.682 jiwa dan provinsi dengan diagnosa terbanyak yaitu Jawa Tengah dengan jumlah penderita sebanyak 11.511 jiwa. Pentingnya diagnosa secara tepat yang dilakukan oleh dokter akan membantu penangan pasien secara tepat sehingga memungkinkan untuk disembuhkan, tetapi kurangnya seorang pakar mengakibatkan diagnosa yang dilakukan secara intuisi dan pengalaman. Hal ini dapat mengakibatkan kesalahan fatal dalam penanganan pasien. Oleh karena itu, diperlukan suatu sistem pakar yang dapat digunakan sebagai alternatif untuk mendiagnosa penyakit jantung. Sistem pakar yang dipilih peneliti untuk mengatasi permasalahan tersebut adalah menggunakan metode Naive Bayes dan Particle Swarm Optimization untuk mengklasifikasikan penyakit jantung. Metode Naïve Bayes dipilih karena menggunakan sedikit data latih (Training Data) untuk menentukan estimasi parameter yang diperlukan pada proses klasifikasi, sedangkan Particle Swarm Optimization dipilih untuk meningkatkan akurasi dan nilai Area Under the Curve (AUC) dengan menetapkan bobot pada setiap atribut. Pengujian yang telah dilakukan menggunakan metode Naive Bayes sebelum penerapan PSO diperoleh akurasi sebesar 83,52% dengan nilai AUC 86,80% sesudah diterapkan PSO memperoleh akurasi 91,21% dengan nilai AUC 93.90%, terdapat peningkatan akurasi pada Naive Bayes sebesar 7,69% dan AUC 7,1%.
MEDIA PEMBELAJARAN AKSARA JAWA INTERAKTIF MENGGUNAKAN TEXT RECOGNITION
Authors: Hadinegoro Arifiyanto , Reza Muhamad Sysah
Published: December 2022

Pada masa ini, perkembangan teknologi meningkat sangat pesat khususnya teknologi digital. Teknologi sangat berperan penting dalam bidang pendidikan. Aksara Jawa atau Bahasa Jawa termasuk salah satu pembelajaran yang ada pada pendidikan sekolah di pulau Jawa khususnya Jawa Tengah dan Jawa Timur. Pada masa pandemic saat ini, metode pembelajaran Aksara Jawa dirasa masih kurang efektif. Di karenakan berkurangnya interaksi antara guru dan siswa. Menjadikan pembelajaran Aksara Jawa menjadi sulit. Salah satu solusi dari masalah tersebut adalah penerapan teknologi agar media pembelajarannya menjadi lebih interaktif dan menarik, salah satu metode yang bisa di terapkan adalah Text Recognition. Penerapan teknologi dalam aplikasi ini akan membantu siswa mempelajari serta menulis Aksara Jawa dengancara mencoba langsung pada aplikasinya langsung menguji kemampuannya. Media pembelajaran di terapkan pada 30 siswa kelas VI SDN Ngemplak sleman. Dari hasil pengujian yang pada penelitian ini di dapatkan setelah menggunakan Aplikasi Pembelajaran Aksara Jawa, nilai rata-rata siswa pada test awal dan akhir naik sebesar 20,68% dan nilai median naik sebesar 40% dengan total 30 siswa yang mengikuti test ini
ANALISIS IRIO 2016 TENTANG PERDAGANGAN SUMATERA UTARA-ACEH TERHADAP PERTUMBUHAN EKONOMI ACEH
Authors: Rosmika Nuri Rosmika , Jufrizal Jufrizal Jufrizal
Published: December 2022

This study aims to analyze the impact of Aceh's trade with North Sumatra Province on economic growth in Aceh using the 2016 IRIO model. As a result, the dependence of North Sumatra's output on inputs from Aceh is greater than the dependence of Aceh's output on inputs from North Sumatra. From the simulation results on investment in the food crop agriculture sector and the plantation sector, it is also seen that the economic growth of North Sumatra will be more profitable. This should be the basis for future economic development in Aceh. This research is only in the form of an impact analysis, the analysis of the influence can be considered for further research.
ANALYSIS OF APBDeS MANAGEMENT IN IMPROVING THE ACCOUNTABILITY OF THE VILLAGE GOVERNMENT IN SEKARAN DISTRICT, LAMONGAN REGENCY
Authors: Wijaya Kusuma
Published: December 2022

The village is a social agency that has a very important position in the community. Based on Law Number 6 of 2014, it requires villages to be more independent in managing the government and various resources owned, including financial management and village-owned wealth. This study aims to find out how far the village government accountability principle is applied in the management of the Village Revenue and Expenditure Budget (APBDes) in Sekaran District Village, Lamongan Regency in 20 19-2021 through activities that include: Planning, Implementation, Reporting, and Accountability.The method used in this study is descriptive qualitative. This research was conducted in Sekaran District Village, Lamongan Regency. The object in this study is the Village Revenue and Expenditure Budget (APBDes) in Sekaran District, Lamongan Regency. Sekaran Subdistrict has 21 villages. The samples in this study took 8 (eight) villages in Sekaran District, Lamongan Regency. The villages include Bugel Village, Bulutengger Village, Karang Village, Kembangan Village, Latek Village, Siman Village, Trosono Village, and Kebalankulon Village.The results of this study show that the Village Government in Sekaran Subdistrict Village, Lamongan Regency has applied the principle of accountability in the management of the 2012019-2021 fiscal year APBDes. In general, the principle of accountability in Sekaran Subdistrict, Lamongan Regency, has been running well, although there are still weaknesses that still have to be corrected.Desa merupakan instansi sosial yang mempunyai posisi sangat penting di masyarakat. Berdasarkan UU Nomor 6 Tahun 2014, menuntut desa untuk lebih mandiri dalam mengelola pemerintahan dan berbagai sumber daya yang dimiliki, termasuk pengelolaan keuangan dan kekayaan milik desa. Penelitian ini bertujuan untuk mengetahui seberapa jauh penerapan prinsip  akuntabilitas Pemerintah Desa dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Kecamatan Sekaran Kabupaten Lamongan tahun 2019-2021 melalui kegiatan yang meliputi: Perencanaan, Pelaksanaan, Pelaporan, dan Pertanggungjawaban.Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Penelitian ini dilakukan di Desa Kecamatan Sekaran Kabupaten Lamongan. Objek dalam penelitian ini adalah Anggaran Pendapatan dan Belanja Desa (APBDes) yang ada di Desa Kecamatan Sekaran Kabupaten Lamongan. Kecamatan Sekaran memiliki 21 desa. Sampel dalam penelitian ini mengambil 8 (delapan) desa di Kecamatan Sekaran Kabupaten Lamongan. Desa tersebut meliputi Desa Bugel, Desa Bulutengger, Desa Karang, Desa Kembangan, Desa Latek, Desa Siman, Desa Trosono, dan Desa Kebalankulon.Hasil penelitian ini menunjukkan bahwa Pemerintah Desa di Desa Kecamatan Sekaran Kabupaten Lamongan telah menerapkan prinsip akuntabilitas dalam pengelolaan APBDes tahun anggaran 2019-2021. Secara umum prinsip akuntabilitas di Desa Kecamatan Sekaran Kabupaten Lamongan sudah berjalan dengan baik, meskipun masih ada kelemahan yang masih harus diperbaiki.
ANALISIS PERMINTAAN PUPUK PADA USAHATANI PADI DI KABUPATEN LAHAT
Authors: Sukiyono Ketut
Published: December 2022

The purpose of this study is 1) to determine the amount of fertilizer demand in Lahat District. 2) Analyzing the factors that influence fertilizer demand in Lahat District. The location of this study was determined purposively (Purposive), this study was conducted in the District of South Lahat and Tanjung Sakti Pumi, Lahat Regency, South Sumatra Province. The choice of these two subdistricts is based on the consideration that most farmers in this area have jobs as lowland rice farmers. Taking respondents using simple random sampling method, with a sample size of 160 farmers. The analysis used in this study is Cobb-Douglass type multiple linear regression analysis. The results of the study showed that the average use of UREA fertilizer was 119.09 Kg / Ut or 267.3 Kg / Ha / Mt and TSP fertilizer was 83.81 Kg / Ut or 183.42 Kg / Ha / Mt. The results showed that the factors of land area and seed prices significantly affected the demand for UREA fertilizer in Lahat Regency, while the price of products / rice, UREA fertilizer prices, TSP fertilizer prices and labor wages did not significantly affect the demand for UREA fertilizer in Lahat District. And that the land area factor has a significant effect on the demand for TSP fertilizer in Lahat Regency, while the price of seeds, product / rice prices, UREA fertilizer prices, TSP fertilizer prices and labor wages have no significant effect on TSP fertilizer demand in Lahat District.
Hot Spot Identification Systems for Wildfire Control
Authors:   Tecnológico de Estudios Superiores de Jocotitlán, Héctor CABALLERO-HERNÁNEZ , Vianney MUÑOZ-JIMÉNEZ ,   Tecnológico de Estudios Superiores de Jocotitlán, Marco A. RAMOS-CORCHADO ,   Tecnológico de Estudios Superiores de Jocotitlán, Erika LÓPEZ-GONZALEZ ,   Tecnológico de Estudios Superiores de Jocotitlán
Published: December 2022

One of the most common problems that today's society with climate change is the increase in forest fires in various parts of the world. The present investigation refers to a literary review of the investigations carried out on the development of proposals that allow the identification of fire situations in natural ecosystems. The presence of fire is identified using computational systems that combine computer vision, artificial intelligence, and sophisticated monitoring variables that may indicate the presence of fire in a natural area. According to the research carried out, interesting models have been developed for the recognition of fire and its early detection, through advanced statistical processes, regression systems, and constant monitoring of the variables that intervene in the generation of fire.
Impact of climate change on Melipona beecheii and socioeconomic assessment of meliponiculture in the mexican southeast
Authors: VÁZQUEZ-ELORZA Ariel , RAMOS-DÍAZ Ana Luisa , ANDRADE-GUTIERREZ Rosalba
Published: December 2022

The present study aimed to show the impact of climate change on Melipona bees in the Yucatan Peninsula and the socioeconomic situation of Melipona honey producers. Meliponiculture is a very important activity for some Mayans in the Yucatan Peninsula. However, the production of Melipona honey and its territorial distribution has decreased in recent decades, compared to the last century. Fieldwork was carried out in the east of the state of Yucatan to assess honey production activities and the socioeconomic situation of the population that depends on them. Data from Worldclim was used to generate distribution models for Melipona bees as well as scenarios of the impact of climate change on these species in the next seven decades. The scenarios that assume the continued presence of Melipona bees in the next seven decades show disappointing results in the face of climate change. It is necessary to implement effective public policies that help promote the well-being of both Melipona bees and the population that depends on them.
Proposal for functional evaluation of the patient post COVID-19
Authors: ESLAVA-OSORIO Omar , MÁRQUEZ-SILVA Salomé , VALENCIA-MELO Stephany , PATRICIO-RAFAEL Emmanuel
Published: December 2022

COVID-19 is a virus that has impacted the world leaving great economic, social and, above all, health devastation. Currently, the various sequelae that it leaves in post- infected patients are being studied, being dyspnea and fatigue the most predominant. In this sense, the aim of this article was to generate a functional evaluation proposal that allows to know the sequelae in the physical capacity in post COVID-19 patients, for the intervention of an adequate physiotherapeutic treatment plan. The methodology that was implemented was basically a review of the current literature in different databases, the list of all the articles that were found and the references of relevant review articles were also examined to identify the magnitude of the sequelae and measuring instruments for an effective intervention. Finally, the contribution is undoubtedly towards the functional assessment of the post-COVID-19 patient, being a useful tool at the time of the physiotherapist's approach.
Experienced skills in the alternative towards a blended or hybrid model: the case tested in the economic and administrative sciences
Authors: IRETA-LÓPEZ Hugo , GONZÁLEZ-LÓPEZ Olga Yeri , BERTTOLINI-DÍAZ Gilda María , PÉREZ-CANO Marina
Published: December 2022

The elements that we knew in the Universities in which large groups of students were summoned ceased to be operable. The systems based on face-to-face and distance education were strongly ascending but at a slow pace. The present study had the purpose of recognizing the context, scenarios and challenges experienced after the pandemic confinement that give way to the consideration of moving from the traditional classroom to hybrid education. For this purpose, a non-experimental, exploratory, descriptive and quantitative research was carried out under a conceptual, theoretical and observational methodology, which allowed the application of an instrument with validity and reliability that measured, according to the criterion of perception. The results show the achievements expressed by the students, where they highlighted the degree of contribution of the didactic strategies, as well as the contribution to the comprehension, analysis and debate, emphasizing the collaborative conception and that an adequate personalized feedback was provided by the teacher. The great challenges to be faced in relation to the implementation of a hybrid classroom model, let's consider transforming an educational model into a hybrid one that allows to effectively harmonize both face-to-face and distance students, with the support of online materials and resources. Considering the factor of opportunity and equity towards students, finally the latent threat of insufficient resources that generates uncertainty for proper academic planning.
INTERNAL STAKEHOLDERS AND THEIR ROLE IN PROVIDING SELF-SUFFICIENT DEVELOPMENT OF STATE FORESTRY ENTERPRISES
Authors: Moroz Yuliia , Pyrsnin Maksym
Published: December 2022

The issue of substantiation of the role of domestic stakeholders in the formation of financial resources to provide state forest enterprises with assets in a modern competitive market environment is covered. The main motivational approaches to the development of forestry of owners and employees of state and municipal enterprises through the creation of profits and labor costs are considered. The system of internal stakeholders is substantiated and mutual expectations and threats of business, owners and employees of enterprises are determined. A comprehensive analysis of the participation of internal stakeholders of state forestry enterprises in ensuring their economic activities is performed.

It is established that in the field of forestry and logging in 2020, 56.0 thousand employees were employed, for which enterprises bear costs of about UAH 8 billion. (37.3% of net income), and their participation in the formation of financial resources according to the balance sheet is more than 8% of asset value. The state, as the owner and internal stakeholder of forestry enterprises, is investing UAH 5.7 billion in the creation of their own capital. (47.5% of total assets).

It is substantiated that internal stakeholders are stakeholders who directly participate in the economic activity of the enterprise as its resource potential, through the system of management functions or operations of the technological process endowed with the ability to influence the development and competitiveness of business, and their interests directly depend on business results.

In relation to the state policy for forestry enterprises, the expediency of changing the distribution of value added created by them by elements of taxes, profits and depreciation is recognized. Emphasis is placed on such ways of stimulating the activity of employees as the participation of employees in the distribution of created added value, the formation of the social package and in investing income in equity.
TRADING IN GREENHOUSE EMISSIONS QUOTAS: ACCOUNTING APPROACH
Authors: Zamula Iryna , Kireitseva Anna , Travin Vitaliy , Berlyak Halyna , Paliy Olga
Published: December 2022

Over the last century, there has been a significant increase in the concentration of greenhouse gases in the atmosphere. This calls for the study of global climate change and the search for mechanisms to influence such change. The purpose of the study is to outline the legal and economic prerequisites for trading in greenhouse gas emission allowances, the formation of its accounting support based on the definition of the nature of quotas and their classification.

The United Nations Framework Convention on Climate Change, and later the Kyoto Protocol and the Paris Agreement, aim to use the world's economic mechanisms to prevent climate change. The Paris Climate Agreement stipulates that all states, regardless of their level of economic development, undertake to reduce harmful emissions into the atmosphere. The economic instruments of the state policy on decarbonisation include: the system of greenhouse gas emission allowance trading and the environmental tax on greenhouse gas emissions. In order to provide reliable information on the number of quotas for greenhouse gas emissions, which directly affects the amount of quotas to be implemented, they must be reflected

in the accounting of enterprises.

It has been proven that quotas for greenhouse gas emissions from the point of view of accounting are an intangible asset in the form of a permit for greenhouse gas emissions into the atmosphere. It is proposed to divide the quota for greenhouse gas emissions into target and surplus. At the same time, excess quotas by source of income are divided into government and other countries' quotas.

The main significant shortcoming in the functioning of the greenhouse gas emission allowance trading system is the lack of an accounting system for greenhouse gas emission allowances, which makes it impossible to obtain reliable information on allowance trading transactions at the level of enterprises that are major players in the internal market. The issue of accounting for greenhouse gas emission allowances is a prospect for further research.
ECOLOGY AND ENVIRONMENTAL PROTECTION AS OBJECTS OF REPORTING: CURRENT STATE AND APPROACHES TO IMPROVEMENT
Authors: Polishchuk Iryna , Laichuk Svitlana , Yeliseev Volodymyt , Mostipaka Iryna
Published: December 2022

The article is devoted to the comparative characteristics of statistical reporting on the environment and environmental aspects of the Management Report.

It was found that the Management Report, unlike statistical reporting, does not have a regulated list of indicators. It is not possible to identify the relationship between the indicators of statistical reporting and the Management Report, as individual statistics on individual enterprises are not published, only consolidated statistical information is disclosed. The management report characterizes the development strategy of the enterprise and may contain information of a descriptive nature.

It was found that the users of statistical information on the environment are the State Statistics Service of Ukraine, public authorities and local governments, society, NGOs, environmental protection institutions, research and educational institutions, social and demographic institutions, etc.

An algorithm for regulating the preparation of the Management Report for enterprises in accordance with the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" has been developed.

A comparative description of financial and non-financial indicators in terms of environmental aspects of the published Reports on the management of domestic enterprises by different types of economic activity.

It is proposed in the Report on the management of large and medium-sized enterprises, in terms of environmental aspects, to disclose the following indicators: the volume of waste by hazard class; volumes of electricity consumption; volumes of water consumption for own and economic purposes; volumes of fuel consumption for transport needs; capital investments in the implementation of environmental measures; current costs for the implementation of environmental measures; environmental tax and resource intensity indicators.

We consider it expedient to publish information on the planned list of environmental measures, the degree of their implementation, as well as current and capital expenditures incurred for their implementation, the results achieved to improve the environment.
BENCHMAKING AS A PROJECT TOOL OF COMPETITIVENESS IN MODERN BUSINESS
Authors: Vikarchuk Olga , Zavalii Tetiana , Kalinichenko Olena
Published: December 2022

The definition of the category “benchmarking” is examined and clarified in this article. The underlying aims and characteristics of the application of benchmarking as a project tool for searching as well as justifying management decisions regarding the increase of competitiveness of the business are considered. The scientific concepts of defining the essence of benchmarking as an economic category are presented. It is established that there are numerous ways of interpreting this very definition. A universal approach should be specified, since currently benchmarking is not only used for enterprises, but also within the organization and management of individual areas. Two approaches on how to interpret the definition of benchmarking are suggested, namely a static and a dynamic one. On the one hand, it allows to define benchmarking as a management method and, on the other, as a constant and changing process determined by external and internal factors. Consequently, it is proposed to consider benchmarking as a management method, the essence of which is to highlight the most outstanding outcomes of economic agents (primarily business entities) and utilize it in the performance of other enterprises, institutions, and organizations. The intention behind the use of benchmarking in the business activities is justified and the main stages of its implementation at the enterprises are determined. It is concluded that the use of benchmarking yields marginal efficiency and effectiveness of the business processes, increases productivity and quality of the services; enhances competitiveness and marketing effectiveness; improves the utilization of resources as well as supports the quality of the management and optimal management decisions-making. It is shown that benchmarking has been widely established in Ukraine, yet. The major underlying causes are the lack of a unified conceptual tool, the unavailability of information, the lack of developed cooperation and partnerships as well as the reluctance towards innovations in the management processes. Nevertheless, the utilization of benchmarking provides a unique competitive advantage and successful operation of a business entity in the long run.
METHODOLOGICAL ISSUES OF SOCIAL AND LABOR RELATIONS MANAGEMENT
Authors: Vuychenko Maryna
Published: December 2022

The article considers socio-labor relations as a complex of economic, social, political, legal, socio-cultural, psychological and administrative methods and norms aimed at the effective inclusion and adequate reproduction of the workforce in the labor process on a market basis. Management of social and labor relations is a complex of relations between employees and employers, formed on the basis of market demand, supply and price of labor. It is noted that managerial activity is one of the oldest manifestations of social relations and social interaction of people. It is directly related to inequality in all its manifestations, which requires certain organizational actions, the implementation of conscious decisions, certain volitional efforts. And this leads to the emergence of an appropriate field for management-subordination relations, that is, the basic relations of managerial activity. It is substantiated that the decisive role in the management of social and labor relations belongs to the state, which guarantees citizens a free choice of types of labor activity, promotes employment and employment of workers in accordance with their education and qualifications, abilities and vocations, as well as the real needs and requirements of employers for the quality of employees and the state of the market labor "Management-subordination" relationships can be manifested in any form: voluntary or forced, desired or forced, internal or external, development of managerial decisions and their implementation in practical activities.

It is emphasized that there are ongoing disputes among specialists regarding the relationship between the categories of "management", "leadership" and "management". Sometimes they are used as synonyms. The article determines that the current state of the theory and practice of management requires the development of new methodological approaches regarding various aspects of management, social mechanisms for making and implementing management decisions, features of management in various types of social organizations, criteria for the effectiveness of management activities, etc. Specialists pay attention to the diversity and variety of existing management approaches: "pulsating management", "innovative management", "transformative management", "self-management", "anti-crisis management", etc.
DIAGNOSTICS OFTHE LABOR MARKET MANAGEMENT SYSTEM IN MODERN CONDITIONS
Authors: Vuychenko Maryna
Published: December 2022

The article states that under the objective conditions of economic development, expansion of types of individual labor activity, changes in organizational management structures, reduction and modernization of methods and methods of state intervention in economic activity, measures to ensure social guarantees to the population are necessary not only by the state, but also by bodies Local Government. These measures should represent guarantees to each representative of the territorial community for a certain level of benefits and services at the expense of both their own contributions and the redistribution of resources among the population for the purpose of its material support. Attention is drawn to the fact that the current legislation, in its majority, focuses exclusively on the public needs of the state, which is manifested in the dominance of measures that are related to the adoption of decisions that are populist in nature and do not solve the existing problems of the population. It is emphasized that the development and introduction of new forms and types of social protection are not always able to positively influence the achievement of real results. This is due to the low efficiency of the current legislation in the direction of social security of the population, as well as the high level of violation of the rights of the specified category of society, in particular, by the state itself and its authorized bodies. This is precisely why the issue of managing the social protection of the population is highly relevant. The article determines that the decisive role in the management of social and labor relations certainly belongs to the state.It is the state that guarantees able-bodied citizens permanently residing in Ukraine a free choice of types of work, free assistance by state employment services in the employment of workers in accordance with their education and qualifications, abilities and vocations, as well as the real needs and requirements of employers for the quality of workers and the state of the labor market .
INSURANCE COMPANIES’ SOCIAL RESPONSIBILITY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT GOALS
Authors: Kucherivska Sofia , Hladchuk Olga
Published: December 2022

Starting from the 80s of the 20th century, measures of social responsibility are increasingly woven into the activities of enterprises, first as the integration of employees into the development of the company's development strategy, and then as a means of increasingly meeting the needs of society. Today, there is no doubt about the expediency and importance of involving business structures (including insurance companies) in social and environmental projects, promotion and observance of human values, implementation of inclusion, responsible consumption. In general, everyone will benefit from the implementation of social responsibility measures: the insurer's clients, employees, the region, the state, and the insurer itself. This study is devoted to the examination of the insurers’ participation in achieving the Sustainable Development Goals through the prism of social responsibility.

Based on the essence of insurance, its social nature, the article describes in detail the role of insurers in the implementation of the Sustainable Development Goals in the main directions. Measures of internal and external social responsibility of insurance companies are described. The positive consequences of the corporate social responsibility introduction measures by insurers have been identified. The main financial and non-financial indicators for assessing the socially responsible strategy of the insurer are given. On the basis of the conducted research, it was established that a socially responsible insurance company is a company that is aware of its impact on the internal and external environment of operation and conducts its activities responsibly, interacting with consumers, employees, partners, society in general to solve acute problems of humanity. It is noted that the priority of insurers' activities in the implementation of the Sustainable Development Goals forms an appropriate model of business social policy, which depends on the level of development and existing problems of the economy in the country, the nature of state policy, the level of the population's quality of life and its readiness for further changes.
La duodenitis de la segunda porción del duodeno (D₂) y su relación con la etiopatogenia de la ictericia catarral
Authors:   , Schisani José Orlando
Published: December 2022

Temas tratados: localización y etiología, frecuencia, fisiopatología, el origen del síntoma ictericial en la ictericia catarral, la ictericia recidivante y la cirrosis hepática, la duodenitis como causa de las pancreatitis agudas y crónicas, sintomatología y diagnóstico, tratamiento.
Delirios de interpretación episódicos sintomáticos
Authors:   , Semacendi Salomon
Published: December 2022

Hay una serie de enfermedades mentales donde las interpretaciones delirantes aparecen de una manera episódica. De este modo resulta frecuente encontrar síndromes interpretativos francamente sintomáticos en una enfermedad mental de etiología bien definida, o bien asociada a otros síndromes psiquiátricos de etiología oscura, criptogenética. Un estado interpretativo puede aparecer en una afección somatopsíquica bien definida: clínica, anatómica o ecológicamente. Las interpretaciones delirantes aparecen a título de síntomas más o menos aislados en los diversos estados psicopáticos. Frente a este delirio de interpretación sintomático episódico está el verdadero delirio de interpretación descripto por Sérieux y Capgras, con quien debemos hacer el diagnóstico diferencial, ya que en alguna psicosis donde aparece el delirio de interpretación sintomático, éste por su frecuencia o por su duración puede hacer difícil establecer si se está frente a un delirio de interpretación verdadero o sintomático. Por otra parte el delirio de interpretación representa la cualidad más notable, si bien no la única, de la psicosis paranoide.
Escuchar y narrar la escuela: entramados de trayectorias, inclusión y desigualdad
Authors:   , Calvo Mariángeles
Published: December 2022

Esta tesis analiza las estrategias de intervención del Trabajo Social en el marco de los Equipos de Orientación Escolar (EOE) en relación a las trayectorias educativas de jóvenes de escuelas secundarias públicas de la ciudad de La Plata. La indagación remite a la configuración de prácticas para acompañamiento a dichas trayectorias, desde una interpelación a la categoría de inclusión educativa y su compleja y dinámica tensión con la desigualdad social. El análisis desde un enfoque relacional parte de las voces de los actores y actrices que constituyen a la institución escolar, rescatando sus experiencias en torno a los alcances y objetivos de las políticas socio educativas de inclusión. El diseño metodológico es de tipo cualitativo, con trabajo de campo en cuatro escuelas secundarias públicas de la ciudad de La Plata y Gran La Plata. En los hallazgos del corpus empírico y resultados se problematizan las condiciones en las que se configuran las subjetividades juveniles en la dinámica escolar en entramados de trayectorias signadas por la precariedad y acumulación de desventajas. La necesaria reflexión sobre el lugar que asume la intervención profesional en dichas tramas intersubjetivas situadas en determinado contexto histórico y social, es un eje central para revisar los alcances, limitaciones y horizontes de la expansión de la obligatoriedad en secundario en un escenario caracterizado por una profundización de la desigualdad social.
جدل التأويل الجمالي بين المنحوتات وعناوينها في النحت العراقي المعاصر " معرض تجارب في النحت العراقي المعاصر أنموذجاً "
Authors: جمعة زبون البهادلي احمد , عبد الله عبود الكناني علي
Published: December 2022

يعرض البحث الموسوم: جدل التأويل الجمالي بين المنحوتات وعناوينها في النحت العراقي المعاصر"معرض تجارب في النحت العراقي المعاصر أنموذجاً"***، وهو من الأبحاث الجديدة التي تسهم في تعزيز المسار النقدي في الحراك التشكيلي العراقي، إذ عرض الفصل الاول مشكلة البحث منطلقة من التساؤول: ما تأثير لحظة الجدل التأويلية الجمالية بين العنوان والمعنون في النحت العراقي المعاصر؟، وهل تساعد العنوانات الموضوعة للأعمال النحتية على فهم أو تعزيز مضامينها؟، شمل هدف البحث: التعرف على جدل التأويل الجمالي للمنحوتات وعناوينها في النحت العراقي المعاصر، وتولدت أهمية البحث من اهمية الموضوع كونه يعد من الأبحاث الجديدة غير المبحوثة سابقا فضلا عن كونه يعد إضافة نوعية للمناهج العلمية في مجال التأويل الجمالي، وهو يستهدف شريحة القارئ المتخصص فضلا عن حاجة الدارسين والباحثين والمكتبة العربية والمحلية لهكذا مفاهيم جمالية تضمنتها هذه الدراسة. وقد تحدد البحث بالحدود الموضوعية مقيدة بمفهوم(العنوان) و(المعنون)، والجدلية التأويلية الجمالية بينهما. وبالحدود المكانية: المنحوتات التي عرضت في معرض 3 X 6 الموسوم بـ(تجارب في النحت العراقي المعاصر)، على قاعة أكد للفنون. للنحاتين رضا فرحان، وهيثم حسن، ونجم القيسي. وبالحدود الزمانية عام 2022. ثم جاء بعد ذلك تحديد المصطلحات لمفهوم العنوان، أما الفصل الثاني فقد شمل: الإطار النظري للبحث وفيه ثلاثة مباحث، الاول خصص لدراسة موضوع مفهوم العنوان وأهميته، والثاني عرض موضوع أنواع العنوانات، بينما شمل الثالث موضوع وظائف العنوانات. أما الفصل الثالث: الإطار الإجرائي للبحث، فقد شمل مجتمع البحث: الأعمال الفني التي عرضت في المعرض، وعينة البحث التي أختيرت قصديا بما يتناسب مع اهداف البحث وبلغت ثلاثة أعمال فنية لكل نحات. واعتمد الباحثان على الملاحظة والمؤشرات في تحليل نماذج العينة باستخدام المنهج الوصفي التحليلي.بينما تضمن الفصل الرابع النتائج، وكان أهمها: 1. إن الاعمال الفنية في مجتمع البحث كافة وضعت لها عنوانات، إلا ستة أعمال فنية من دون عنوان للفنان رضا علوان، لوضوح مضامينها البصرية.2. عُملت اغلب الاعمال الفني بخامة البرونز، إلا أعمال النحات هيثم حسن فهي بخامات متعددة مثل الخشب والزجاج والبرونز، ليكون هذا التنوع متوافقا مع النص الموازي(العنوان).3. نماذج العينة كافة وظفت مضامين واضحة وغير معقدة بصرياً، ليسهل على المتلقي تفسير هذه المضامين الجمالية، إلا أعمال الفنان نجم القيسي التي تضمنت مغايرة بين العنوان والمعنون.