bluuebunny/crossref_metadata_2025 huggingface dataset:
First time adoption of IFRS 15 “Revenue from contracts with customers“: the case of Lithuanian listed companies
Authors: Vaicekauskas Darius
Published: March 2020

Revenue accounting is one of the most important areas of financial accounting. Revenue is one of the key absolute financial ratios that reflects the economic benefits generated by entities that result in increased shareholders‘ equity. This article investigates the first time adoption of new IFRS 15 “Revenue from contracts with customers“ which in International financial reporting standards (hereinafter – IFRS) system is mandatory to apply starting from 1 January 2018. The new IFRS 15 supersedes the previous international accounting standards regulating revenue recognition and introduces a conceptual 5-step revenue recognition model. The purpose of this article is to evaluate the impact of the first-time adoption of IFRS 15 “Revenue from contracts with customers“ on the financial statements of Lithuanian listed companies. This purpose is achieved while using the following research methods: analysis of International financial reporting standards (IFRS) and scientific literature, as well as analysis of the content of financial statements. An empirical study revealed that the first-time adoption of IFRS 15 had no material impact on the financial statements of Lithuanian listed companies. Most of the companies surveyed applied the standard using a simplified retrospective modified method and did not pay much attention to the disclosure of first-time adoption. For those affected by the standard, the effect was mostly notable in the following areas: reclassifications of commissions and brokerage fees, changes in revenue recognition principles from the revenue recognition over a time to revenue recognition at specific point in time and vice versa.
Penggunaan Masker Penutup Wajah Saat Salat Sebagai Langkah Pencegahan Wabah Coronavirus Covid-19
Authors: Syandri Syandri , Akbar Fadhlan
Published: March 2020

AbstractThis study discusses the spread of the Corona virus throughout the world, intended in Indonesia to find solutions, especially in carrying out the rituals of prayer in Islam. This study uses a descriptive qualitative method by using data related to the use of face or mouth coverings (masks) when carrying out the prayers that are affirmed as understood from the prohibition of the Prophet. The results of this study indicate that the law of origin using the mouth cover (mask) when prayer is makruh tanzih or makruh which does not cancel the prayer. However, in certain conditions such as the existence of intent, then using a legal mask may. It could even be increased to the law recommended if a person who will attend congregational prayers in unhealthy conditions such as fever, cough or flu. This is expected to prevent the spread of the Corona virus in the community.Keywords: Masks, Face masks, Corona, Salat AbstrakPenelitian ini membahas tentang merebaknya virus Corona di seluruh dunia termaksud di Indonesia untuk menemukan solusi khususnya dalam melaksanakan ritual ibadah salat dalam Islam. Penelitian ini menggunakan metode deskriptif kualitatif dengan menggunakan data yang berhubungan dengan penggunaan penutup wajah atau mulut (masker) saat melaksanakan ibadah salat yang dimakruhkan sebagaimana difahami dari pelarangan Rasulullah saw. Hasil penelitian ini memperlihatkan bahwa hukum asal menggunakan penutup mulut (masker) ketika salat adalah makruh tanzih yaitu makruh yang tidak membatalkan salat. Akan tetapi pada kondisi tertentu seperti adanya hajat, maka menggunakan masker hukumnya boleh. Bahkan bisa meningkat kepada hukum dianjurkan jika seorang yang akan menghadiri salat jamaah dalam kondisi kurang sehat seperti demam, batuk atau flu. Hal ini diharapkan dapat mencegah tersebarnya virus Corona dalam masyarakat.Kata Kunci: Masker, Penutup wajah, Corona, Salat
Classical Protagonists – Medieval Postures
Authors: Boreczky Anna
Published: March 2020

The primary aim of my paper is to reveal the possible role of illustrations in the (re)interpretation of a text as seen in the example of an Ottonian image cycle illustrating a Late Antique adventure story. The work in question is the so-called Apollonius pictus (Budapest, National Széchényi Library, Cod. Lat. 4), a manuscript fragment consisting of three and a half large parchment leaves that contain the oldest known illustration cycle of the History of Apollonius, king of Tyre (Historia Apollonii Regis Tyri). The images (thirty-eight red line drawings) focus on the protagonists; with the exception of some ships, a few buildings and curtains, there is almost nothing that alludes to the mise-en-scène. In spite of their relative simplicity, the images effectively articulate the meaning of the story by means of the protagonists’ body language. Through the study of their postures and gestures in relation to the text and in the context of other early medieval visual narratives, I arrive at the conclusion that the images offer an alternative reading of the story. This reading gives the leading role to one of the female protagonists, Tarsia, and emphasizes special personality traits and life events that make her similar to saints. Analyzing the communicative function of the illustrations, I shed light on the Ottonian reception and use of classical narrative traditions from a specific perspective.
Reconstructing Memory: Reconsidering the Origins of a Late Medieval Epitaph from Wiener Neustadt
Authors: Majorossy Judit , Nagy Emese Sarkadi
Published: March 2020

The Christian Museum in Esztergom preserves an epitaph depicting the Death of the Virgin Mary. The panel painting, dated by its inscription to 1498, was ordered by Stephan Geinperger, then burgher of Wiener Neustadt, for his deceased wife, Dorothea Gerolt. The donor’s name was for a long time misread as “Heinperger”, thus hindering his identification. The correct transcription made it possible to reveal information about the person of the donor and detect his family and their kinship network in the contemporary written documents. Based on the inscription and the archival material in Wiener Neustadt, Knittelfeld, Nuremberg, Passau and other related towns, the lives of Geinperger and his wife could be reconstructed and a stepfamily could be identified. In addition, the original placement of the epitaph was determined as was the social topography of the related families in Wiener Neustadt, including their economic and social importance. Moreover, art historical analysis placed the painting in the artistic milieu of the wider region.
The Scope and Morphological Tendencies of (Re)building Roman Catholic Churches in post-1945 Hungary
Authors: Lantos Edit
Published: March 2020

This study presents the pivotal moments in the history of anti-ecclesiastical politics and architectural legislation. Definitive factors in church construction projects, the obtaining of planning permissions, fundraising processes, the identities of designers and the possibilities of designing, the size and quality of building materials have been uncovered through researching archival sources and church media records from that period. Regarding the tendencies of architectural morphology, it is safe to say that where financial conditions made it possible, commissioners insisted on traditional solutions. Highly qualified architects with international experience, Lajos Tarai, Antal Thomas, and Bertalan Árkay, however, identified with the modern ecclesiastical art evolving mainly in 1920s Germany. The detailed introduction of Bertalan Árkay’s work provides us with an opportunity to describe Hungarian architectural practice (designing every detail of the building including its interior and the reasons behind the repeated use of certain shapes in the building material), most of which can also be found in the international architecture of the period.
COMPUTER-ASSISTED EVALUATION OF STUDENT PAPERS
Authors: Pedersen Elray L.
Published: March 2020

This article provides a program that allows faculty members to write in seconds while pages of printed comments about a student's discourses and essay examinations. The article discusses the computer program and accompanying bank of stored comments found useful in commenting on student writing in a college composition class. The same program could be used for any class including poetry, grammar, etc. This program utilizes the computer's abilities in such a way as to relieve the teacher of many administrative and time-consuming tasks.
FORMAT FOR THE EVALUATION OF COURSEWARE USED IN COMPUTER-ASSISTED LANGUAGE INSTRUCTION (CALI)
Authors: Strei Gerry
Published: March 2020

The author shares a form designed to assess CALI materials.
SOFTWARE SHOULD BE WRITTEN BY WRITERS
Authors: Sheridan James
Published: March 2020

The article describes an artificial intelligence project focusing upon the attempt to teach a microcomputer to write poetry as the occasion for further inquiry into the uses of artificial intelligence in the arts.
CAI TOOLKIT
Authors: Lines Vardell , Martin Dennis
Published: March 2020

CAI TOOLKIT was developed to provide computer assisted instruction capabilities to those teachers without a technical background. Commands for the UCSD Pascal system are given in English, thus simplifying learning the system. It consists of six Tools: AUTHOR, CHED (Character Set Editor), SHPED (Shape Editor), LPRINT, UTIL, and LEARN. In beta sites with five instructors, it was found the system works well with languages as diverse as Chinese and Arabic, with storage capabilities for building up extensive character fonts.
NEW
Authors: Hyam Frank
Published: March 2020

Taking a small piece of content from a syllabus—in this case, mathematics—I offer the learner the experience of applying it by means of the target language. My example is in Applesoft.
AN EXPERIENCE WITH VOICE-BASED LEARNING
Authors: Baker Robert L.
Published: March 2020

Dr. Baker performed a detailed analysis of the capabilities of the VBLS system and preliminary testing of that system with students. This article presents his experience with the VBLS system, conclusions, and recommendations to VBLS courseware authors.
TWO COMPTUER PROGRAMS FOR THE LANGUAGE STUDENT
Authors: Roseberry Robert L.
Published: March 2020

Notebook computers, such as he TRS-80 Model 100 and the NEC 8201, provide both the students and the teacher with the unique opportunity of bringing into the classroom a truly portable, self-contained computer with integrated, non-volatile memory. Two programs that are useful to the language student and that take full advantage of the unique features of these computers are the Course Authoring Program, which allows the teacher to create computerized tutorial lessons without recourse to programming languages, and FLASH, a computerized flash card manipulator. Both programs utilize text files that are created by the computer's built-in editorand can, with minimal effort, be converted for implementation on any computer system for which a text editor and appropriate memory storage facility are available.
USING THE EDUCATIONAL POTENTIAL OF VIDEODISC IN LANGUAE LEARNING
Authors: Rubin Joan
Published: March 2020

This article considers how some of the special design features of the interactive videodisc technology permit the development of material ideally suited to improve the process of language learning. In particular, the technology can be used to provide the student with a very rich environment in which experiential learning can be promoted through structured and sequenced context-rich presentations. This technology can be a superb vehicle to address and implement the special dimensions of learning which current learning theories now emphasize.
USING MICROCOMPUTER WORD PROCESSORS FOR FOREIGN LANGUAGES
Authors: Smith Kim L.
Published: March 2020

This paper presents a description of the programs and modifications needed to do word processing using foreign language characters.
Gaussian copula of stable random vectors and application
Authors: HO DANG Phuc , VO THİ Truc Giang
Published: March 2020

In this paper, we present a new method to investigate data of multivariate heavy-tailed distributions. We show that for any given number $\alpha \in (0;2]$, each Gaussian copula is also the copula of an $\alpha$-stable random vector. Simultaneously, every random vector is $\alpha$-stable if its marginals are $\alpha$-stable and its copula is a Gaussian copula. The result is used to build up a formula representing density functions of $\alpha$-stable random vectors with Gaussian copula. Adopting a new tool, the paper points out that pairs of GPS signals recording latitude and longitude of a fixed point have two-dimensional stable distribution, and in the most of cases, vectors of daily returns in stock market data have multivariate stable distributions with Gaussian copulas.
Student evaluation of medical school curriculum transformation in Iraq
Authors: Jawad Huda Noori , Abd-alnabi Zainab Amir , Abd-alKadir Layla Mohammed , Hassan Noor Falah , Mutlaq Zahraa Abbas , Doshi Krishna , Kron Michael , Alhaidari Taghreed K
Published: March 2020

This article was migrated. The article was marked as recommended. Introduction: Decades of political and social unrest negatively impacted medical education in Iraq. Recently, new opportunities arose for medical schools to engage international education organizations and the World Health Organization to implement medical school curriculum changes, replacing older discipline-based, teacher-focused systems with a systems-based, student-focused reformed curriculum. Methods: A descriptive, cross sectional quantitative study was designed to survey medical students near the beginning (years 2-3) and at near the end (years 5-6) of their six-year program at the Al Kindy College of Medicine, University of Baghdad, Iraq. Results: A validated questionnaire collected data on thirty-two issues, including student perception of learning, student perception of teachers, academic self-perception and student self-perception. Seven of the thirty-two questions included in this survey resulted in significantly different responses from group 1 (second and third year) vs group 2 (fifth and sixth year) students. Conclusions: This study concluded that the two student groups were significantly different in their awareness of the need for curriculum change, but that student self-perception in both groups was less than ideal at present. In the future, studies are planned to assess student confidence in their professional development, as teaching institutions advance toward broader accreditation and thus opportunities for their students.
Hacia una Descripción Densa desde la Cartografía Social
Authors: Bolaños José Ignacio , Astaiza Grande Enith Zulema , Castellanos Jiménez Jhon Esneider
Published: March 2020

Este artículo tiene por objetivo presentar la posibilidad de generar una descripción densa a partir de una investigación basada en la Cartografía Social. En el escrito se emplean varios conceptos formulados hace unos años por el autor Clifford Geertz quien, desde el rigor académico de la Etnografía plantea la posibilidad de desarrollar estudios a profundidad sobre la interpretación de las culturas. En el presente escrito se alude a algunas argumentaciones que se consideran relevantes para el ejercicio de la Cartografía Social; una de ellas es la necesidad de abandonar la visión de confinar a la Cartografía Social, al asunto de la delimitación del problema de investigación; de otro lado presentar la posibilidad de que esta estrategia de recolección de la información sea asumida como una metodología de investigación y finalmente mostrar que, a través del mismo ejercicio de cartografiar, es posible generar una saturación de datos que se constituyan a la postre como hallazgos de la investigación. Como conclusión se afirma que es posible generar un ejercicio de descripción densa, lo cual de una u otra forma indica un aporte para que la Cartografía Social se constituya con certeza en una metodología de investigación.
3D Printing Of Personal Protective Equipment And Repurposing Of Common Household Air Filters v1
Authors: Schena Giana , Murray Emma
Published: March 2020

During the height of the COVID-19 outbreak, personal protective equipment shortages are felt around the world, in spite of the fact that traditional face masks are not even sufficient to fully protect against the 0.125 micron SARS-CoV-2 virus. Medical personnel, more than any other sector, are being hit hardest by this shortage, given their close contact with infected persons. During this time of crisis and shortage, alternative and atypical solutions are necessary to ensure the protection of those who are on the front lines against this disease. One solution is the creation of reusable 3D-printed personal protective equipment (PPE) in conjunction with appropriate disposable filtration. 3D-printed face masks are available on a variety of different open source 3D-printing online platforms. Unfortunately, the general public remains largely unaware of these potential solutions and can also be intimidated by the lack of information available regarding how to integrate scientifically appropriate filters. The intention of this white paper is to make available the information needed for simple construction of effective 3D-printed masks. We recommend a 3D printed face mask design made available by CREALITY, a leader in 3D-printing machines. By using CREALITY’s open source designs and easily obtainable air filters, cut to a desired size, we can increase our ability to protect medical workers against this disease. Additionally, CREALITY offers designs for a 3D-printed eye mask that can be used with plexiglass to protect eyes against airborne droplets. In practice, CREALITY’s 3D model object STL files can be uploaded into any available slicer software allowing for creation of specific commands for 3D printers. Within the slicer, face mask and eye mask models can be scaled to small, medium, or large to fit a variety of face sizes. We have also included strap adjustment clip models for use with facemasks and a face shield to extend the life of traditional facemasks. We also propose a plan to coordinate large-scale construction of crowd-sourced 3D printed masks with collection and delivery of said masks to at-risk businesses, in particular hospitals and care facilities.
Brain Dissection of Post-natal Mice v2
Authors: Institute for Brain Science Allen
Published: March 2020

This protocol describes the procedure for removal and embedding of the post-natal mouse brain. Note: Research reported in this publication was supported by the National Institute Of Mental Health of the National Institutes of Health under Award Number U19MH114830. The content is solely the responsibility of the authors and does not necessarily represent the official views of the National Institutes of Health.
Migrantes temporários e estudantes em instituição de ensino superior militar brasileira: experiências de mobilidade humana
Authors: Guimarães Honorato Hercules
Published: March 2020

O principal propósito desta pesquisa é apresentar o processo de formação dos alunos na rotina diária, as suas dificuldades para encaixar na cultura local e estudar como esses elementos interferem a construção de sua identidade social e individual. O cenário foi a Escola Naval, uma instituição de treinamento para oficiais da Marinha do Brasil. A pesquisa foi qualitativa, documental e bibliográfica, utilizando um questionário para gerentes responsáveis e outro para estudantes estrangeiros. Foram examinados os seguintes conceitos: migração, migrante, diáspora, mobilidade humana, internacionalização, estudante internacional, migração temporária e especial, identidade individual e social. Um jovem e migrante, na procura de uma melhor qualidade de vida no ensino superior, impulsado por um projeto de vida individual, familiar e político, tem a possibilidade futura de retornar e apoiar o desenvolvimento da sua nação natal. Como resultado, observou-se que tais migrantes, ao final do ensino superior militar no Brasil, podem ser pessoas diferentes, pois a experiência de migração e estudo em outro país é de importância transcendental na constituição dessa identidade na formação dos sujeitos de pesquisa. Apesar da conservação de elementos originários, seus caminhos de formação como cidadãos já mudaram se fossem comparados com aqueles que continuaram nos seus países de nascimento. Novos relacionamentos sociais, conhecimentos e aspectos de cultura foram inseridos nas suas identidades.
Los discursos, los actores y las prácticas en la atención migratoria en Latinoamérica
Authors: Neira Orjuela Fernando
Published: March 2020

En las últimas décadas términos como gobernanza y gestión migratoria han cobrado fuerza en la elaboración e implementación de políticas públicas por parte de los diferentes países interesados en el tema. Se vuelve relevante mostrar las discusiones, los actores y las prácticas que generan tales conceptos, en la medida que es un hecho el enfrentamiento, político y social entre las ideas institucionales del control de migrantes con las de protección de los derechos de migrantes.
A era digital na Antropologia Forense
Authors: Coelho Catarina
Published: March 2020

Introduction: the 3D data production has proven to be a useful tool for Forensic Sciences, however technological advances are not always accompanied by updates of the Legislation and Ethics Committees. Objective: to develop the discussion on the subject from the point of view of Forensic Anthropology. Methodology: a summary review of the literature and consultation of the Portuguese legal system. Results: it is observable a legislative void and an absence of ethical norms about the 3D data production. Conclusion: it is essential that the technological revolution is followed by an adequate legal system and structured ethics committees for a sustainable evolution of Science.
Os esqueletos humanos são dignos de proteção
Authors: Stoffels Marta
Published: March 2020

Introduction: in the face of development of the sciences, there is also a growing interested in existing osteological collections and the desire to build new ones, provided that national legislation permits. Proportionally, discussions on bioethics increase, urging nations to revisit their legal systems with a view to updating the topic regarding the protection of human skeletons. Objective: to raise a reflection about the legal status of skeletons, their tutelage in the areas of the State, in the scientific and academic environment. We also look for legal bases that support the rights to dignity and nationality for the skeletonized human remains. Methodology: the method adopted is the bibliographic research with a qualitative approach. The technique used was the descriptive textual analysis of the rights attributed to the remains. Results: the current legislation does not prevent the majority doctrine from considering, within the scope of the law, human bones as a thing. This condition weakens protection, encourages unrestrained traffic and the illegal trade in human bones. Conclusion: it is essential to include an expanded protection nucleus for human spoils in the regulatory documents of the matter, whose content aims to guarantee the inherent dignity. The regulation of the rights claimed here will inhibit issues involving human bones that are currently resolved by an exegetical effort derived from personality rights, the rules of Funerary Law or by local health rules, whose legal protection is restricted to the image, memory and the honor of the dead individual.
O HAICAI DE PAULO LEMINSKI COMO RECURSO NO ENSINO DA LITERATURA
Authors: Massagli Sérgio Roberto , Marafon Maiara Cristina
Published: March 2020

Considerando os problemas encontrados ao tentar inserir o aluno na cultura literária, este artigo reflete sobre a importância de se trabalhar o haicai de Paulo Leminski no ensino de literatura nas aulas de Língua Portuguesa como estratégia visando cultivar o gosto pela leitura literária nos jovens leitores. Para tanto, investiga-se a postura que o professor pode adotar em sala de aula em relação ao aluno, bem como a importância dessa postura na constituição de sua subjetividade como leitor, tendo em vista a importância do texto literário como fator de humanização e de desenvolvimento da sensibilidade, da imaginação e do pensamento crítico. Mapeia-se também as origens do gênero no Japão, passando pela sua introdução no Brasil até chegar ao estilo de Paulo Leminski. Por fim, são analisados alguns de seus haicais para demonstrar como esse gênero breve pode ser usado para se trabalhar a literatura no ensino.
ANTROPOLOGIA LITERÁRIA E SEDUÇÃO GENERALIZADA: ARTICULAÇÃO QUE ILUMINA O ENSINO DE LITERATURA
Authors: Santos Larissa Brito dos , Andrade Fernando Cézar Bezerra de
Published: March 2020

O presente artigo objetiva articular a Teoria da Sedução Generalizada do psicanalista francês Jean Laplanche e a Antropologia Literária, criada pelo teórico alemão Wolfgang Iser, evidenciando de que forma essa articulação teórica pode gerar benefícios para o ensino de literatura, destacando como os processos de autoevidenciação e emancipação corroboram o ensino-aprendizagem, tornando-o humanizador, a partir das leituras literárias e possibilitando a tradução de material inconsciente outrora recalcado.
A HORA E VEZ DO HOMEM DO JUMENTO
Authors: Félix Antonio Daniel , Holanda Sílvio Augusto de Oliveira
Published: March 2020

Este trabalho tem como objetivo fazer uma leitura de “A hora e vez de Augusto Matraga”, uma novela de Sagarana (1983) de João Guimarães Rosa, assim como, por conseguinte, analisar a recepção dessa novela com base em três textos, a saber: Rolim (2005), Sousa (2014) e Oliveira (2015). Ao tomar como base a ideia de Ricoeur (2013), sobre o mundo do texto, bem como a de que o texto literário seja de natureza discursiva, concretizando-se como um evento; a ideia de Jauß (1994a/1994b) de que o texto literário não surge num vácuo, pois não é de todo estranho ao seu público, bem como sua ideia de que a experiência estética se divide em dois momentos, um de identificação e outro de crítica (JAUß, 1974); da mesma maneira como consideramos a ideia de Candido (2015) sobre a paradoxal existência do personagem; dentre outros pensamentos. Com base nessas ideias, visamos discutir a recepção da novela que apontamos como nossa base de análise e discussão.
EDUCAÇÃO LINGUÍSTICA E ENSINO DE LEITURA: REFLEXÕES SOBRE A FORMAÇÃO DE PROFESSORES DE LÍNGUAS
Authors: Latties Lílian
Published: March 2020

Com o presente texto discute-se o ensino de leitura como processo e como experiência. Dessa forma, problematizo as experiências de leitura que os sujeitos têm vivenciado no espaço escolar, pensando como isso também impacta na formação de professores de línguas e como a formação de professores tem se posicionado para a formação de sujeitos leitores que ensinarão línguas e, consequentemente, práticas de leitura. Assim, parto de autores como Kleiman (2013), Cafieiro (2005) e Freire (1992) para conversar sobre leitura; Larrosa (2002) para falar de experiência e de Baptista (2014), Farias e Bortolanza (2012) e Santos (2010) para problematizar a leitura na formação de professores. Diante do exposto, observo ainda ser preciso dar a devida importância a leitura como um projeto de educação linguística crítica na (trans)formação docente.
PROBLEMS OF THE DEVELOPMENT OF PEASANT ECONOMIES AND FARMS IN THE MINDS OF THE LAND REFORM IN UKRAINE
Authors: Pimenova Olena
Published: March 2020

The historical analysis of the development of national forms of economy has been carried out. It has been determined that the most economically advantageous for society, vital, rational, socio-ecological-economic forms of economy are peasant economies and farms.

The methodological basis of the study as to the identification of rational and effective forms of economy are general scientific methods, including methods of historical analysis, generalization, comparison, analysis and synthesis, methods of expert evaluation, graphical method. In the course of the research, the methods of historical analysis, generalization, analysis and synthesis were used in carrying out a retrospective analysis, in particular the research of scientific opinion on the effectiveness of such forms of economy as peasants and farms and the impact of land reform on their development; the method of expert evaluation in the survey of peasants and representatives from the administration of Radomyshl region of Zhytomyr oblast to determine their opinion – how the land reform will affect on the development of peasants and farms; graphical method for constructing tables and graphs.

The study of the world experience in agriculture confirmed that the development of the farm model as a priority model of economy in agriculture is possible only with the active support of a state, as an institution that regulates land use through administrative and economic measures and provides legislation through limitation of purchase of land and the potential withdrawal of this land from agricultural circulation, and also involves the implementation of targeted programs through the financing of individual activity. An important function of state regulation is the conservation of the agricultural land fund. In developed countries, there are some restrictions on the land market to prevent latifundia. It is substantiated that in the course of land reform, the agrarian policy should be focused on preventing the creation of latifundia with large land tenure, as well as on the support, protection and development of peasant economies and farms as viable forms.
LEASING SERVICES MARKET IN UKRAINE: STATUS AND TRENDS
Authors: Miroshnychenko O.Yu. , Mykhailova N.O. , Yaschuk K.O.
Published: March 2020

The status, dynamic, structure of sources of financing of leasing operations and tendencies of the development of the leasing services market in Ukraine in 2014-2018 have been considered. Today, financial leasing services are predominantly provided by financial companies, unlike in 2014, its share in the leasing market is 77.03%. The dynamics of the value and quantity of financial leasing agreements concluded by legal entities and financial companies have been considered. During the period under review, the largest value and number of financial leasing contracts were concluded by the legal entities and their value has increased in three times. The structure of the cost of financial leasing agreements by industry has been analyzed. The transport, agriculture, construction and services sectors are found to be the largest users of financial leasing services. The distribution of the value of the financial leasing contracts by its terms has been characterized and the agreements with the term of validity from 2 to 5 years are established. The structure of sources of financing of leasing operations has been investigated. It is established that their structure is dominated by equity of companies. The perspective directions of use of leasing in Ukraine have been considered. Industries such as healthcare, real estate, tourism and IT have been found to be the most promising for the leasing market. The problems that hinder the effective functioning of the leasing market in Ukraine and hinder its further development have been identified. The measures that should be taken to overcome existing problems and ensure the further development of leasing activities in Ukraine have been suggested.
STATE AND PROSPECTS OF DEVELOPMENT OF THE PUBLIC PROCUREMENT SYSTEM IN UKRAINE ON THE CASE OF THE APPEAL SUBSYSTEM
Authors: Holovanenko M.
Published: March 2020

The main tools of the appeal system of the public procurement system "Prozorro", the features of their use at the moment and prospects for improvement are considered. Based on the results of the analysis of the status and prospects of the Prozorro system development by the example of its appeal subsystem, it can be noted that since its introduction in 2016, a balanced set of tools of protection the participants’ rights and means of appeal of decisions of customers has been formed. The structure of this complex includes free instruments (of which the most important is the requirement, which is published via the web interface in the Prozorro system), and a paid means, such as a complaint.

The dynamics of the quantity of procedures with complaints and requirements for the period 2017-2019 is investigated. Analysis of the requirements and complaints showed a tendency of increasing their total quantity, as well as the quantity of satisfied requirements and complaints. Comparison of the share of satisfied requirements and complaints showed that the percentage of satisfaction of requirements by customers themselves and the percentage of complaints, satisfied by the Antimonopoly Committee, are at a comparable level. This indicates the advisability of using free appeal tools by complainants. In addition, this refutes the thesis of mass neglect by customers the appeals of participants.

The hypothesis that satisfaction of complaints ("elimination of violations of the law in the field of public procurement") leads to increase of economy and efficiency, is not confirmed. During the 2017-2019 study period, the highest efficiency (relative economy) indicators are observed in the groups of procedures for which complaints have been rejected or withdrawn. The absolute maximum of 7.0% relative economy is observed in 2019 (more precisely, from the beginning of the year until the middle of November 2019) on rejected complaints. As for comparing performance across groups of satisfied and dissatisfied complaints, it was only in 2018 that the performance rate for satisfied complaints was slightly (0.6%) higher than that of dissatisfied complaints. In the other years of the study period, on the contrary, the effectiveness of procedures with unsatisfied complaints was higher than with satisfied complaints.

Prospects for research in this direction are to clarify the causes of this phenomenon, including through the formation and study of the information array at the level of individual procedures.
Dissociation, Trauma and Self-Harm
Authors: Polskaya N.A. , Melnikova M.A.
Published: March 2020

The presented analytical preview considers the main approaches to the relationship between dissociation, trauma and self-harm. This relationship is functionally complex and depends on many variables. In regards to trauma dissociation and self-harm are (1) defense mechanisms, activating to traumatic cues; (2) destructive pathological self-regulatory modes. Meantime functional links between dissociation and self-harm reveal two tendencies: anti-dissociation (regaining control) and dissociation-inducing (rejecting one’s feelings). Dissociation is widely considered a mediator between trauma and self-harm. At the same time psychological mechanisms, such as emotion regulation and body rejection, exert significant influence on pathological post-traumatic development. We discuss the psychopathological aspects of the links between trauma, dissociation and self-harm in borderline personality and eating disorders. We also take note of the gender- and age-related peculiarities of these issues.
Bipolar Affective Disorder. Clinical Aspects and Comorbidity
Authors: Dovzhenko T.V. , Tsarenko D.M. , Yudeeva T.Y.
Published: March 2020

The review of the literature describes the clinical features of bipolar affective disorder (BAD). Difficulties in diagnosing BAD due to the complex clinical picture that cause untimely diagnosis and the formation of an unfavorable course of the disease are examined in detail. The data on mental disorders it is necessary to differentiate BAD from are presented. The characteristics of the course of BAD are described in detail, including unfavorable forms and mixed bipolar conditions, which are difficult to diagnose and treat, and present a negative prognostic factor. The data on the deterioration of the cognitive abilities of patients with an increase in the number of episodes of BAD, which can occur even during euthymy, are considered. Particular attention is paid to the consideration of forms of mental and somatic pathology, comorbid BAD associated with a decrease in the quality of life, poor prognosis, increased disability, and premature mortality.
Do Budget Deficit Crowds out Private Investment: A Case of Tanzanian Economy
Authors: Mwigeka Samwel
Published: March 2020

The existing high budget deficit in Tanzanian economy has created an immense concern among economic policy analysts. The study investigates whether budget deficits crowd out or crowd in private investment in Tanzania, using annual data covering the period from 1970 to 2012.  Using the Johansen cointegration test suggests there is at least one cointegration vector among these variables. Under such circumstances, we employed a vector error correction model (VEC), since it offers more and better information compared to other data generation processes. The results point to a close long–term relationship between private investment, and other variables included in the study. Results suggest that budget deficits significantly crowds out private investment. These results substantiate the theoretical predictions and are also supported by previous studies. The paper recommends that government should redirect it fiscal policy that would favor the private investor by discouraging high government expenditure and maintaining a low fiscal deficit. Also, to avoid crowding out effect, capital market should be used to finance budget deficit.

JEL Classifications Code: H6
A Study of Organizational Commitment with reference to Marital Status of Indian Nursing Staff
Authors: Tikare Mrinali
Published: March 2020

“Health is Wealth”, health is considered as the most important phenomenon in today’s world which determines the wealth of the country at large. Nursing staff plays the major role in the healthcare industry and it is obligatory that their needs have to be taken care and a congenial atmosphere is created for them to work with utmost job satisfaction and content, the result of which would be a high-quality nursing care. The present study focuses on organizational commitment with reference to the marital status of the nursing professionals. The data have been collected from eight cities, comprising of four zones of India. The study uses a stratified sampling method in which 376 Nursing Staff from 32 hospitals has responded. This study uses the well-known instrument - ACN scale developed by Allen and Meyer (1997). The group of married nursing staff revealed a higher mean for all the variables of commitment. However, there are similarities between married and unmarried nursing staff at the level of affective commitment, continuance commitment, and total organizational commitment. Conversely, there is a significant difference in normative commitment level between married and unmarried nursing staff of India. The result of the study confirmed the findings of the earlier studies related the positive relationship between marital status & organizational commitment, and higher commitment level of married employees as well as unmarried employees. This study suggests that the HR Managers should understand the issues of married & unmarried nursing staff and develop HR Policies accordingly. JEL Classifications Code: L2
Ecological and Economic Dissonance Debate on Kilimanjaro Region: Reflecting on 2-Basic Questions Case to Establish E1/E2
Authors: Leonard Msaki Juda , Mwita Kelvin , Ruoja Cesilia
Published: March 2020

Studying an interaction between more than one variable, both in influence and action is never an easy task, but establishing a key functional observation and question is even extremely difficult to an academician. The current literature therefore tries to re-establish an empirical debate between bi-polar ends, taking the influence of human destructive-constructive ends on both variables ecosystem (E1) and economic needs (E2).

Kilimanjaro has been taken to represent a case in Tanzania reflecting African 4 – zones on economic agriculture, as it represents among sectors of economy, 47 percent of GDP and employs 85 percent of Tanzanian population. The current literature refers to Global perspective as Global warming covers not only Africa but the whole world reforms platforms.

Institutional suggestions therefore cover solutions in terms of theoretical and empirical reflections for both. Where economic parameters and statistical dimensions cover the most dynamic era of plans, actions and the way forward (1990s -2000s). The evils of poverty has been linked to the impacts of unbalanced Dr. Msaki’s ratio (GE1/GE2=ɼ˚), where question A and B articulate further platforms for future researched. The literature concludes by re-establishing an implementation cycle of root I and II focused on balancing criterion of ɼ˚- establishment in terms of culture, strategies, focus and policies.

JEL Classifications Code: E6
Role of Microfinance in Poverty Alleviation: Evidence from Pakistan
Authors: Awan Abdul Ghafoor , Juiya Muhammad Javed Iqbal
Published: March 2020

This study has empirically measured the role of microfinance in poverty alleviation and has examined its impact on household poverty level. The factors that can affect the household poverty and living standard have been investigated with innovative econometric technique that is binary logit model and ordered logit model by using Stata software. The empirical analysis of this study is based on fresh data. The data is collected through a household survey method from the rural and urban areas of district Lodhran of Pakistan. A questionnaire was developed to collect primary data which covered the household loan amount, household assets, and household expenditures. The questionnaires were distributed among 220 respondents. We selected total 19 variables: eleven variables to analyze the factors responsible for household poverty and eight variables to measure the household living standard. High value of Living standard shows high living standard and low value shows lower living standard. The empirical evidence shows that the variables such as gender, married status, chronicle diseases, purpose of loans, number of loans taken, amount of loan, Lives Stock, Monthly savings, total number of household members are found impacting poverty significantly while the impact of transport facility, years of schooling and ownership of land were found insignificant. While measuring poverty level we followed World Bank poverty line which is $ 1.25 (Rs.3750) per capita per adult monthly income and expenditure. The data shows that 137 (62.3 percent) households are living below poverty line while 83 households are living above poverty line. We find that 169 households (76.8 percent of the total sample) have good living standard while 20 households (9.1 percent) have high living standard whereas 31 households (14.1 percent), have very low living standard. JEL Classifications Code: E6
Socioeconomic Profile of Milk Producers in the Municipality of Olho D’agua das Flores, Alagoas, Brazil
Authors: Silva José Crisólogo De Sales , Santos Ademilson Neris Dos , Miranda Pedro Alexandre Barbosa Pereira , Atroshenko Andrei
Published: March 2020

Bovine milk is widely considered to be one of the most nutritious foods. It is rich in calcium and other ingredients, such as vitamins, protein and phosphorus. The municipality of Olho d´Água das Flores in the state of Alagoas, north-eastern Brazil is located in the microregion of Batalha of the mesoregion of Sertão Alagoano. The interviews for this study have been conducted over a period of 150 days between October 2011 and February 2012, whereby a questionnaire was used to collect the required information. Of the 41 producers interviewed, 37 were family farmers, as defined by the law nº 11.326/2006 of Brazil, relevant legislation currently regulating the classification of producers as “family farmers”, corresponding to 90% of the sample. Despite the properties of those interviewed exhibiting characteristics of differentiated production, continued high-quality technical assistance is the major necessity of the producers, hence the importance of understanding their socioeconomic profile and that of their properties.
Contemporary Situation of FDI and its Determinants: Bangladesh Scenario
Authors: Sadekin Md. Nazmus , Muzib Md. Moniruzzaman , Al Abbasi Al Amin
Published: March 2020

This paper examines the present FDI scenario of Bangladesh since 1971 along with an explanation of its significant trend. The various trend facilities, exemptions provided by the government of Bangladesh are also mentioned in the paper. Moreover, the paper also investigates those factors that are handle and affects current FDI situation using the annual data for 1996-2010. From the analysis, we found that market size, infrastructure facilities, trade openness, export promotion, labor cost and availability of skilled labor are the important factors that contribute most to affect FDI.
Relationship between Foreign Direct Investment and Company Taxation: Case of Bangladesh
Authors: Ahmed Alim Al Ayub
Published: March 2020

This study looks at the association between foreign direct investment and company taxation in Bangladesh from 2001-2010. The annual reports were sourced from the Bangladesh Bank Bulletin, Bangladesh Bureau of Statistics (BBS) and World Bank which was analyzed using Descriptive Statistic, correlation and regression. The independent variable corporate taxation was measured using corporate tax rate (CTR) whilst dependent variable foreign direct investment was measured using FDI net inflow (% of GDP). GDP, exchange rate and inflation rate were used as control variables. The result showed negative significant relationship between CTR and FDI whereas exchange rate and FDI indicated negative insignificant relationship. On the other hand, GDP was positively insignificantly related with FDI whilst inflation had positive significant relationship with FDI. Based on the result, the study suggested that there is require for the government to lo trim down corporate tax rate in order to create a centre of attention FDI into the country.
Disclosure of Financial Statements: A Study on Mobile Telecommunication Companies in Bangladesh
Authors: Neogy Taposh Kumar
Published: March 2020

Accounting information produced by AIS through preparing the different financial statements of the selected mobile telecommunication companies is used to meet the needs of interested stakeholders for taking effective decision to serve the different purpose. The selected mobile telecommunication companies follow the provision of IASs/BASs and IFRSs/BFRSs for preparing and presenting the different financial statements. The selected mobile telecommunication companies also follow the Companies Act, 1994, the Securities and Exchange Rules 1987 and other applicable laws in Bangladesh. Accounting Information Systems of the selected mobile telecommunication companies collects stores and disseminates data for the purpose of providing meaningful information to the interested users that assist planning, controlling, coordinating, analyzing and taking effective decision. The general purpose of preparing the different financial statements of the selected mobile telecommunication companies is to provide accounting information to the interested users for taking every effective decision making process. Accurate judgments are impossible unless financial statements are clear and understandable by the interested parties. The study focuses the extent of disclosure scores of the income statement and balance sheet items of the selected mobile telecommunication companies over five years from 2008 to 2012. The results show that the average disclosure scores of income statement and balance sheet items are satisfactory and there is significant difference in disclosure scores of income statement and balance sheet items of the selected mobile telecommunication companies during the period under study. The results also show that most of the respondents reveal that the accounting information produced by AIS of the selected mobile telecommunication companies is moderately adequate and informative and there was significant and non significant difference of opinions among the respondents regarding the adequacy and informativeness of accounting information produced by AIS of the selected mobile telecommunication companies.

JEL Classifications Code: M41, F38