bluuebunny/crossref_metadata_2025 huggingface dataset:
State regulation of the economy using neoinstitutional approach
Authors: Luchenok Alexander
Published: May 2019

The relevance of the study stipulated by the need to clarify the basic l mainstream theories of economic regulation, which do not take into account the limited rationality and opportunistic behavior of economic agents. Statement of the problem: in order to improve state regulation of the economy a theoretical foundation based on neoinstitutional methodology, taking into account the diversity of interests of economic agents that go beyond classical theories has to be elaborated. The literature review has shown that neoinstitutional theory has been developing constantly, but it does not pay enough attention to the issues of harmonization of economic interests within the framework  of state regulation of the economy. The purpose of the study: the development of the theoretical foundations of state regulation based on the harmonization of the interests of economic agents within the framework of neoinstitutional paradigm. Research methods: neoinstitutional theory and methodology. The results of the work: the expediency of improving of state regulation of the national economy based on the coordination of economic interests, taking into account limited rationality and the possible opportunistic behavior of economic agents, is substantiated. The author's aggregated classification of interests based on the goal of ensuring their harmonization is given. The necessity of priority orientation of state regulation within the Eastern institutional matrix on coordination and balancing of the economic interests of social macrogroups is substantiated. Application area: government bodies in the coordination of economic interests. Conclusions: mainstream approaches to the regulation of economic processes should be supplemented by a modern theory of neoinstitutional regulation, which allows to coordinate interests of economic agents  as a whole taking into account the specifics of the institutional matrix.
Growth factors of the average life expectancy
Authors: Karpenkа Elena , Boriskevich Alexey
Published: May 2019

The subject of the research is growth factors of the average life expectancy. The goal of the research is to identify the most substantial factors that can impact the level and dynamics of life expectancy, and by influencing which it may be possible to increase the average life expectancy. The research methods used are observation, data collection, analysis, and synthesis, comparison, grouping, correlation and regression analysis, econometric modelling, systematic and complex approach. The research results. Within this research, the authors have investigated more than 40 variables across 16 countries based on the data of open sources, databases, and publications of official statistical institutions of specific countries for the period from 1969 to 2017; and from 1992 to 2017 for a number of recently formed countries. For the purposes of further analysis, the authors have chosen four countries: Belarus, Ukraine, Great Britain, and China. For those countries, the corresponding regression models between the level of life expectancy and a number of factors in two variations depending on the modelling interval have been developed, and the impact degree assessment has been made. The domain of applicability of the research results is the corresponding governmental policy targeted at increasing the average life expectancy, being one of the ways to save and augment human capital which plays a fairly important role in forming the national wealth of a country. Conclusions. Based on the results of the conducted econometric modelling, various models across a number of countries and several time periods have been developed and analysed. One of them is to assess the potential impact of the development of ecologically clean production on the level of average life expectancy. With the necessity of generalized reasoning, the authors have made an aggregate impact assessment of the most substantial factors on the endogenous variable in consideration, based on the complex interpretation of the results across the four chosen countries. Thus, the most prevalent variables in the descending order of influence are: final consumption expenses per capita, gross domestic product per capita, arable land per capita, and the current unemployment level. However, it is worth mentioning that in order to achieve the desirable level and dynamics of the average life expectancy, complex influence on the whole array of factors in consideration is necessary, not just on specific ones.
Key stages of financial strategy development for construction enterprises
Authors: Yurchenko Yulia
Published: May 2019

The subject of the study covers theoretical, methodological and practical aspects of strategic management of financial activity of construction enterprises. The purpose of the work is to determine the theoretical and methodological provisions and to substantiate the practical recommendations for the development of financial strategy of construction enterprises including definition of the sequence of stages and their essence from a methodological point of view. Method or methodology of work. The theoretical and methodological basis of the research includes general scientific (dialectic, structural and functional methods) and special methods of cognition of the studied economic phenomena and processes. Result of work. The article presents the essential characteristics of the financial strategy of construction enterprises, its features, structural elements and the course of its development and implementation stages. The paper describes and proposed areas in which it is necessary to develop a financial strategy for construction enterprises. Areas of results application. The results of the study can be used in the theory and practice of strategic management of construction enterprises in the process of developing and implementing their financial strategy. Conclusions. The financial strategy development is a long and complicated process covering the following stages: analysis of the strategic financial position of the construction enterprise, including financial analysis of external and internal environment; definition of the strategic financial goals; financial strategy development in the following areas value-based management, accounting, asset management, cash flow management, credit policy, investment policy, financial risk management, dividend policy; financial strategy implementation and monitoring.
Innovative potential of a region and the efficiency of its use
Authors: Dorina Elena , Kadovba Elena
Published: May 2019

The interest in the topic of innovative development of regions has increased in recent years. The main condition for building an economy based on innovation is the presence of innovative potential as a set of opportunities in innovation. At the same time, it is not only the innovative potential important itself, but it is also important the effectiveness of its use. Thus, the problem of increasing of the innovative potential of the region and the effectiveness of its use is relevant, and this fact led to the choice of research direction, the results of which are presented in this work. Modern research of innovative potential is mainly associated with the development of its theoretical aspects and the methods of its evaluation. There is a growing interest in the concept of "knowledge economy", and in the question of the ensuring of the sustainability and security of regional development now, so in connection with it the works at the intersection of these problems and the problem of formation and development of innovative potential appear. It should be noted that in the scientific literature and in practice, the problem of assessing and improving of the efficiency of the innovative potential of regions is given relatively little attention, and therefore this area of research has novelty and is of scientific and practical importance. So, the purpose of this study was to determine the directions of increasing of the innovative potential of the regions and the effectiveness of its use, in particular, on the example of the regions of the Republic of Belarus. In the course of the study, such methods as the analysis of scientific literature, legislation, statistical research data; analysis and synthesis; tabular and graphical methods of data visualization and others were used. The result of this study is the development of conceptual directions and practical recommendations of improving of the innovative potential of the regions of the Republic of Belarus and the effectiveness of its use. The results of the study can be of scientific, theoretical and practical interest and can be used by regional governments in the process of making of informed management decisions in the field of innovation. The implementation of the measures of improving of the efficiency of the innovative potential of the regions will contribute to their socio-economic development.
Transformation of the enterprise cost in conditions of knowledge economics formation
Authors: Romanyshyn Volodymyr , Umantsiv Нalyna
Published: May 2019

Deep changes in the information society are determined by the growth of the role of knowledge and information as resources, which are characterized by the ability to quickly lose their relevance, inexhaustibility, and in the case of exceptional uniqueness – high cost. The actualization of this trend is due to the emergence of the knowledge economy. The issues of formation, evaluation and management of value of an enterprise are of considerable interest among Ukrainian and foreign researchers. However, a number of aspects need clarification, in particular, the problems of transforming the structure of the market value of a company and new approaches to managing the value of enterprises. The purpose of the article is to substantiate the process of transformation of theoretical approaches and methodological tools for estimating the value of an enterprise under the influence of dynamic changes in the economic environment, taking into account Ukrainian conditions and the development of methodological recommendations for assessing the value of an enterprise. The research is based on the general scientific methods of cognizing economic phenomena and processes, as well as special research methods (economic-mathematical, statistical analysis, expert estimation and forecasting methods). The article examines approaches to the valuation of a company, which are based on two groups of principles – based on factors of production that generate income, and based on market behavior in the context of knowledge economy. Under the influence of the changing external environment, innovative transformations within the enterprise, a significant increase in business activity is necessary. The solution to this problem is impossible without upgrading the methods and mechanisms of this development, changing its priorities, market institutions, relations between subjects of economic activity, the base of resources. Conclusions. The transformation of the value of the enterprise is one of the key factors for improving the efficiency of economic activity, it depends on its stable operation, dynamic development, the position of the enterprise in the market, and other. Under such conditions, in the process of management of value of an enterprise, it is effective to apply a systematic approach, which is subordinated to the general goal of enterprise development and determines the expediency of management decisions depending on the situation that occurs under the influence of the internal and external environment of the enterprise.
Development of the potential of viticulture and wine tourism in ATU Gagauzia
Authors: Levitskaia Alla
Published: May 2019

Formulation of the problem. Winemaking in ATU Gagauzia is a strategic industry. The share of wine-making in the total industrial production of ATU Gagauzia is 60 per cent. The wine-making potential is represented by 16 wine-making enterprises. However, not all of them are ready to accept tourists and develop wine tourism. Setting the task, the purpose of the study. The study aimed to identify the heritage of wine tourism in the ATU Gagauzia, with the main aim of elaborating development strategies for the wine tourism potential and ensuring a sustainable regional development. Presentation of the main material (results of work). Viticulture and wine tourism (enotourism) is currently a promising and profitable direction for the development of rural tourism in rural areas. It includes not only learning the technology of growing grapes, wine production, but also learning the history, culture, and traditions of the region. The wine tourism, as part of rural tourism, directly contributes to the development of regional economic. In the EU policy, the development of enotourism plays an important role in the development of wine-makers services and employment growth in rural areas. Factors contributing to the development of wine tourism in ATU Gagauzia are: a special combination of climatic and soil conditions creates a favorable terroir for winemaking; high industry concentration of production and a wide assortment line of wine products; availability of development potential associated with viticulture and viniculture tourism: rural, environmental, gastronomic and ethnographic. Conclusions. There are three main strategic goals of development of the potential of viticulture and wine tourism in atu Gagauzia: development of tourist destinations of Gagauzia based on active wineries; formation of attractions (hotel and restaurant business, museums, folk crafts, concert organizations, and theater) around "zones of attraction" - wineries; promoting the emergence and development of network interaction of the main players of tourism development.
Investments into the human capital as a factor of innovative economy formation
Authors: Tsetsiarynets Tat'iana
Published: May 2019

Article is devoted to the current problems characteristic not only for Belarus, but practically to all countries of the former Soviet Union which main essence consists in the analysis of investment ensuring formation of the human capital. Purpose: the analysis and assessment of the key macroeconomic indicators, socio-economic factors and institutional conditions of investment ensuring formation of the human capital in Republic of Belarus. Methods – are used the main methods of scientific knowledge, such as analysis, synthesis, comparisons, tabular, etc. Results of work: The paradigm of innovative and technological development which is based on such progressive factors as digitalization of economy, scientific and technical progress, the intellectual capital, industrialization, etc. has the dominating impact on formation of modern society. It is aggregated them it is possible to divide into two big groups: the investment, including structure and structure of fixed assets and intangible assets of the industry, volumes of investment resources, innovative activity, and the human, including quantities of human resources, labor productivity level, degree of qualification of workers, scientific and innovative potential, etc. Their influence is defining and does not raise doubts in scientific and practical community. Formation of innovative economy assumes active introduction of achievements of scientific and technical progress, modernization of the production technology of products, improvement of organizational and economic mechanisms of management. The economy of knowledge is produced directly by the people generating the new ideas, knowledge, technologies. Progressive rates of technological progress are caused not only by existence of certain material and technical resources, but also quantitative structure and a qualitative condition of human resources. In this regard the special relevance is acquired by questions of investment of human development for the purpose of transformation of human resources of society in the most valuable capital – human. In article the main theoretical approaches to definition of the concept «human capital» are considered. The analysis of the key macroeconomic indicators reflecting trends in the sphere of investment ensuring formation and development of the human capital is carried out. An assessment of an intellectual and innovative component of the human capital in Republic of Belarus is given. Conclusions: The main directions of increase in efficiency of investment ensuring formation and development of the human capital are defined.
Spirometra mansonoides (Cestoda:Diphyllobothriidae) nas fezes de felídeos atendidos em Porto Alegre/RS – um parasito negligenciado
Authors: Marques Sandra , Marques Sandra Márcia Tietz , Scisleski Márcia Sueli de Oliveira , Souza André Luiz de , Murari Carolina Rigotto
Published: May 2019

We report the coprological diagnosis of Spirometra mansonoides parasitizing six urban cats (Felis catus) and one maracajá cat (Leopardus wiedii) in 2018. Fecal samples were collected in the Faculty of Veterinary Medicine, Federal University of Rio Grande do Sul helminth laboratory and processed by the Willis-Mollay and Lutz methods. A brief review in felids is described for the importance in endemic regions, for the underestimated prevalence and for being a zoonotic infection. Periodic fecal exams should be performed on animals in areas at risk or in contact with predisposing factors.
Atividade anticoccidiana e toxicológica de decoctos de Asclepias curassavica L. e Euphorbia pulcherrima Willd. Ex Klotzsch frente a oocistos de Eimeria bovis
Authors: Maciel Lucas , Pereira Fernanda Bueno Sant’Anna , Akisue Gokithi , Silva-Coêlho Francine Alves da , Coêlho Matheus Diniz Gonçalves
Published: May 2019

The present work aimed to evaluate the efficacy of the use of decocts of different plant species for the control of bovine eimeriosis. Decoctions of two species were prepared, namely, Asclepias curassavica L. and Euphorbia pulcherrima Willd. ex Klotzsch. The decocts were prepared according to the Brazilian Pharmacopoeia 5th edition, and the for test, oocysts of Eimeria bovis were purified from feces obtained from naturally infected cattle by modification in Sheather's method. After purification, the oocysts were suspended in physiological solution and separated into tubes, into which were added the decocts to be tested. All decoctions antiparasitic activity showed after 24 hours the exception E. pulcherrima showed that only 97% effectiveness after 72 hours of observation. Noteworthy is effective for the results obtained from the plant A. curassavica once induced rupture of 100% of the oocysts. Therefore, it is important to carry out future studies that aim to identify the active principles responsible for the antiparasitic activity observed, as well as to evaluate the antiparasitic efficacy of the most elaborated extracts, and thus may become part of the composition of disinfectants in environments, particularly opposite the Eimeria species.
Imunodeficiência viral felina: Relato de caso
Authors: Amorim Wenderson
Published: May 2019

The objective of this work is to show the performance of the palliative treatment of Feline Viral Immunodeficiency - IVF and its capacity to recover the quality of life of the animals that were affected by the disease. Thus, a case report of an animal attended at the University Veterinary Hospital - HVU of Teresina - PI, a cat, male, SRD, in two years old, weighing 6 kg was carried out. The owner reported that a week ago the abdomen of the animal has increased in size, had normodipsia, normofagia, feeding based on ration and chicken, was not able to inform if the animal was urinating or as were the stool, delayed vermifugetion, vaccinated against rabies, uncastrated, with access to the street, lives together with a jaboti (Chelonoidis carbonária), two dogs, three kittens, all healthy. On September 3, 2017 the animal returned to HVU - UFPI, with the result of all the exams, and the animal reacted positive in the test for detection of "FIV" antibody. Like other diseases caused by retroviruses, feline immunodeficiency has no cure, so it is essential that it is dedicated to preventing this disease. Infected animals should be given extra care so that they continue to live normally, with quality of life and well-being. The disease should not be treated as a death certificate and should always remember that even if there is no cure, treatment palliative is an alternative to care for the lives of these animals.
Polinização e produtividade do café no Brasil
Authors: Peruzzolo Marina , Cruz Bruna Costa Ferreira da , Ronqui Ludimilla
Published: May 2019

The coffee is a perennial plant of hot regions, mainly on the tropics. Its fruit is an important commodity and the second greater source of richness in the planet, losing only for the petroleum. Coffea arabica and Coffea canephora are the most economically important species. The presence of pollinators, such as bees, ensures higher productivity and grain quality, thus meeting market demand. Apis mellifera bees is considered the pollinator of greater agricultural importance in the world, due to be a generalist species and has been the most frequent in observations made in the coffee planting. Thus, in view of these aspects, the present study aims to gather data on coffee culture and its productivity in Brazil.
GnRH agonista (Acetato de histrelina) na múltipla ovulação em égua
Authors: Oliveira Matheus , Aparecido Almeida Santos Davy , Nunes Ferreira Heder
Published: May 2019

The horses have physiological reproductive particularies, presenting peculiarities in the follicular morphophysiology. The pharmacological manipulation of the estrous cycle in the mare is routinely used, since it presents high variation in the duration of estrus. In order to obtain higher conception rates, semen deposition in the female reproductive system should be performed close to the ovulatory period, with the use of only one inseminating dose. For this reason, drugs such as deslorelin acetate and histrelin acetate are used to induce ovulation, as well as multiple ovulations. The aim was to describe the pharmacological effect of histrelin acetate for multiple ovulations in mare. It was used a mare, Quarter Horse, five years old, located in a breeding center in the city of Nossa Senhora do Socorro-SE. For an oocyte ovulation induction was administred Histrelin acetate in the dose of 100 μg, performing evaluation of the reproductive system and monitoring the degree of endometrial edema, follicular diameter and its response to the inducing drug. Ultrasonographic analyzes were performed to identify follicular diameter, with subsequent administration of prostaglandin (PGF2α) to promote luteolysis of the last cycle. For the second cycle, histrelin acetate (100 μg/BID) was administered during five days. On the sixth day the same drug was administered with the first daily dose of (100 μg) and the second dose (250 μg) to induce multiple ovulations. It was concluded that the animal did not respond to the protocol established, believing it to be due to dose used and the start of administration when the follicles have with superior diameters, not demonstrating the expected pharmacological effect.
Міжконфесійні об’єднання в Україні наприкінці ХХ – на початку ХХІ ст.
Authors: Мякінченко Ірина
Published: May 2019

In the article the processes of forming of interconfessional associations are investigated in Ukraine in the period of independence. It is indicated that the complex comprehension of this theme is absent in historiography. Certain scientists spoke to indicated issue contextually and episodically.Determined, that forming of interconfessional structures in Ukraine began in 1990th. Among the first such associations there were Interconfessional Council of Crimea and All-Ukrainian Council of Churches and religious organizations. At the beginning of XXI century Ukrainian Interchurch Council, Conference of representatives of Christian Churches of Ukraine, Council of evangelic protestant churches of Ukraine, All-Ukrainian Council of Christian Churches, Council of representatives of the Spiritual managements and centers of moslems of Ukraine, All-Ukrainian Council of religious associations, were also formed in Ukraine.

It is marked that on December, 15 in 2018 on Unifying Cathedral in Kyiv on the base of the Ukrainian orthodox church of Kievan patriarchy and Ukrainian Autocephalous Orthodox Church Orthodox Church of Ukraine was created. Regarding this appeared a necessity of reorganizations of those interconfessional associations, which the Ukrainian Orthodox Church of Kievan patriarchy and Ukrainian Autocephalous Orthodox church entered as a part of.

It is marked that in the last years in Ukraine next to common Ukrainian interconfessional associations the tendency of creation of regional interconfessional religious structures gets spreading. They mainly come forward as advisory institutions at local public authorities.

It is described, that activity of interconfessional structures in Ukraine at the end of XX – at the beginning of XXI centuries became an important condition both for development of interconfessional relations and for adjusting of effective model state confessional relations. Besides that, functioning of interconfessional associations became important in the context of state creative activity in Ukraine in the newest days. Exactly at this time, in the conditions of democratization and forming of civil society, church religious organizations grew into important social institution.
Етнічне відродження національно-культурних громад в період державної незалежності України: мовний аспект
Authors: Москвічова Юлія
Published: May 2019

The article examines the process of revival of national minorities during the period of Ukraine’s independence and describes the ethnic composition of the country’s population. Attention is focused on such manifestation of national-cultural revival as creation and activity of national-cultural unions. The linguistic situation in the national-cultural community environment is considered. It was noticed that information exchange occurs due to intercultural communication as well as mutual enrichment and development of the region ethnocultures.

According to results of the last population census 37,5 million of Ukrainians (77,8%) and 10,9 million of representatives of about 130 other nationalities (22,2%) lived in Ukraine in 2001. Russians are the biggest national community of the country. Their amount is about 8,3 million people or 17,3% of the whole population of Ukraine. There are different nationalities living in Ukraine and shaping it’s linguistic and cultural diversity. Language is one of the most important features of every nationality or ethnic community, the center of mentality and the way of preserving cultural and historacal experience. Ukrainian language is the only state language in the country. The constitution and laws of Ukraine guarantee development and free usage of other ethnic groups’ languages. Belarusians, Moldovans, Crimean Tatars, Bulgarians, Hungarians, Romanians, Poles and Jews are the biggest ethnic communities in Ukraine (after Russians). Today education is provided in the state language as well as in Bulgarian, Crimean Tatar, Moldovan, Polish, Russian, Romanian, Slovac and Hungarian.

The dynamics of increasing of national-cultural unions’ activity are observed. Today about 2 thousand of them funcrion at the all-Ukrainian, region and local levels.
Implementación de un programa de identificación terapéutica de depresión en adolescentes en el área sanitaria de Santiago de Compostela
Authors: Varela Reboiras L. , Mazaira Castro J. A. , Brenlla González J. B. , Atienza Merino G.
Published: May 2019

Objetivo: Implementar y evaluar un programa de identificación terapéutica de depresión en adolescentes desarrollado en el Reino Unido (TIDY), entre adolescentes de 13-16 años que acuden a centros de Atención Primaria (AP) del área de Santiago de Compostela.

Material y métodos: Se reclutaron profesionales de AP (PAP) que voluntariamente quisieron participar en el estudio, cuasi-experimental, de diseño antes-después. Se compararon estadísticamente los cambios en sus conocimientos y actitudes hacia la depresión adolescente y las tasas de cribado e identificación de la misma en los 80 días laborables antes y después de un periodo de formación. Se estudiaron también detalles específicos de la consulta de AP.

Resultados: A pesar de la baja tasa de participación (23,19%), se observó una mejoría en los conocimientos y actitudes hacia la depresión adolescente, siendo sólo significativa en una de las características que se incluye en el diagnóstico de depresión (p<0,05). Después de la formación se pasó de no hacer cribado a aplicarlo sistemáticamente. Las tasas de identificación bajaron del 3,39% al 0,86%. Dicha identificación se asoció con estar en seguimiento por depresión en la Unidad de Salud Mental Infanto-Juvenil (p=,01), tener antecedentes de problemas de salud mental (p=0,03), y tener un estado de salud subjetivo regular o malo (p=0,04).

Conclusiones: El programa TIDY es un enfoque factible para mejorar la identificación de depresión adolescente en AP. Se requiere una evaluación adicional en un ensayo aleatorizado para evaluar la precisión del profesional, el impacto clínico y el coste-beneficio.
Professional Development at NCSOPHE
Authors: Taniguchi George
Published: May 2019

A health educator share his views of chairing a professional development committee in Northern California Chapter, Society for Public Health Education
Title page
Authors: Of the Journal Editorial board
Published: May 2019

Title page
Table of Contents
Authors: Of the Journal Editorial board
Published: May 2019

Table of Contents
Baldwin Book Collecting
Authors: Alteri Suzan A.
Published: May 2019

Curiouser and curiouser about Ruth Marie Baldwin? A journey through her life as a collector.
Down the Rabbit Hole: Researching the Golden Age of Children's Literature in the Baldwin
Authors: Yan Rae X.
Published: May 2019

Article by Professor Rae X. Yan and her experience teaching the Golden Ageof Children’s Literature Course in 2018.
Isabel Frances Bellows' "A Deadly Feud" and the Cultural Confines of the Duel and the Police
Authors: Hickman Hugh
Published: May 2019

From Aesop’s Fables to Peter and Wendy, children’s literature combines the innocent, exuberant state of childhood with the grit and grime of reality, often introducing and imprinting upon youth grave concepts beyond their grasp such as crime and death. Isabel Frances Bellows’ “A Deadly Feud” is just such an example, appearing during the heyday of the Golden Age of Children’s literature in the 9th issue of the 14th volume of St. Nicholas Magazine published in 1887.
ANALISIS PERBANDINGAN BIAYA ANTARA SEBELUM DAN SETELAH PENGETATAN BIAYA LANDED COST PADA PT. PFIZER INDONESIA (PFIZER ANIMAL HEALTH)
Authors: Anwar Yuli
Published: May 2019

Tujuan dalam penelitian adalah untuk mengetahui pengaruh kebijakan pengetatan biaya yang dilakukan oleh PT Pfizer Indonesia (Pfizer Animal Health) dengan membandingkan biaya sebelum dan setelah kebijakan pengetatan biaya landed cost pada tahun 2015 melalui uji komparasi dengan mengamati variabel landed cost yang terdiri dari tiga indikator yang digunakan yaitu: pembelian atau purchase, bea masuk (BM), biaya proses kepabeanan (BPK) dengan menggunakan analisis F atau uji analisis ragam atau ANOVA (analysis of variance) digunakan untuk menganalisis perbandingan perubahan kebijakan pengetatan biaya landed cost periode tahun fiskal 2013 sampai dengan 2015 dengan memusatkan pada faktor perubahan kebijakan pengetatan biaya landed cost dengan mengunakan data internal dengan tiga indikator utama yaitu: pembelian (purchase), bea masuk (BM) atau import duty dan biaya proses kepabeanan (BPK) atau Custom clearance. Berdasarkan analisis data menggunakan uji analisa ragam (ANOVA) satu arah menunjukkan bahwa terdapat perbedaan signifikan pada biaya landed cost sebelum dan setelah diterapkannya pengetatan biaya dimana hal tersebut dapat dilihat dari nilai Fhitung (28,27) lebih besar dari pada Ftabel (3,68). Ini berarti bahwa penerapan pengetatan biaya landed cost memberikan perbedaan yang signifikan terhadap biaya landed cost setelah penerapan pengetatan biaya. Atau artinya terdapat perbedaan yang signifikan pada biaya landed cost setelah penerapan kebijakan pengetatan biaya pada tahun 2015 dibandingkan dengan sebelum pengetatan biaya diterapkan. Hasil penelitian ini secara keseluruhan menjelaskan bahwa penerapan kebijakan pengetatan biaya memberikan kontribusi besar dalam efisiensi biaya yang akan meningkatkan pendapatan perusahaan dan menjaga kestabilan harga pokok penjualan. Kata Kunci: Pengetatan biaya, analisis landed cost
ANALISIS PENGENDALIAN PERSEDIAAN DENGAN MENGGUNAKAN METODE EOQ UNTUK MENGOPTIMALISASI PERSEDIAAN BAHAN BAKU GULA PASIR PADA PT SMART TBK DI BOGOR
Authors: Manullang Asna , Kamal Alif Muhammad
Published: May 2019

Biaya bahan baku adalah salah satu biaya yang perlu diperhatikan oleh perusahaan. Tidak hanya menimbulkan biaya saat pembeliannya, bahan baku juga menimbulkan biaya saat masuk ke gudang perusahaan dan menjadi persediaan. Biaya tersebut adalah biaya pemesanan dan biaya penyimpanan. Maka dari itu pengendalian persediaan bahan baku diperlukan agar menjadi optimal, yaitu jumlahnya yang mencukupi, namun biayanya minimum. Penelitian ini menganalisis pengendalian bahan baku gula pasir di PT SMART Tbk tahun 2015 menggunakan metode EOQ. Jumlah kebutuhan gula pasir perusahaan di tahun 2015 adalah sebanyak 14.400 kg. Perusahaan membeli gula pasir setiap bulannya dengan jumlah 1.200 kg. Dengan jumlah tersebut, jumlah biaya persediaan bahan baku gula pasir PT SMART Tbk tahun 2015 adalah sebesar Rp 7.994.400. Hasil penelitian menyarankan perusahaan menggunakan metode EOQ dimana didapatkan hasil kuantitas pesanan yang ekonomis yaitu sebesar 2.740 kg setiap pembelian. Jumlah biaya persediaan menurut EOQ adalah sebesar Rp 5.875.090, artinya perusahaan dapat menghemat biaya sebesar Rp 2.119.310.
PENENTUAN JUMLAH TELLER YANG MAKSIMAL BERDASARKAN METODE ANTRIAN PADA PT BNI (PERSERO) TBK. KCU BOGOR
Authors: Nitha Wina Endra , Apriani Eva
Published: May 2019

Antrian merupakan kegiatan menunggu giliran untuk dilayani. Kegiatan antri timbul karena jumlah fasilitas pelayanan jasa lebih sedikit dibandingkan dengan jumlah orang yang memerlukan pelayanan yang bersangkutan. Dalam suatu antrian, fenomena menunggu merupakan akibat dari kedatangan konsumen dan waktu pelayanan yang tidak seimbang. Penggunaan model antrian dapat membantu pihak manajemen dalam menentukan jumlah kasir yang maksimal pada sistem pembayaran di PT BNI (Persero) Tbk. KCU Bogor.Dalam penelitian ini digunakan analisis sistem jalur berganda (M/M/S/I/I). Dimana M (antrian) kedatangan mengikuti suatu distribusi probabilitas Poisson. M kedua menunjukan bahwa tingkat pelayanan mengikuti suatu probabilitas Poisson. S (fasilitas pelayanan) menunjukan jumlah pelayanan (channel) dalam sistem tidak terbatas. I pertama berarti sumber populasinya tidak terbatas dan I kedua berarti kepanjangan antrian tidak terbatas.Berdasarkan hasil penelitian diketahui bahwa kinerja teller dalam melayani nasabah sudah cukup maksimal dimana teller sudah melakukan pelayanan sesuai dengan standar perusahaa dan jumlah teller yang beroperasi sudah maksimal pada setiap jamnya sehingga tidak perlu dilakukan penambahan teller. Kata kunci : Antrian dan Pelayanan
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2012-2016)
Authors: Fuady Ridla Tsamrotul , Rahmawati Isma
Published: May 2019

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas baik secara parsial maupun simultan. Data sekunder yang digunakan dalam penelitian ini berupa laporan keuangan perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling atau judgement sampling. Metode analisis yang digunakan adalah regresi linear berganda dengan menggunakan SPSS versi 16. Hasil analisis dari penelitian ini adalah perputaran kas, perputaran piutang, dan perputaran persediaan berpengaruh secara simultan terhadap profitabilitas. Analisis secara parsial menunjukkan hanya perputaran persediaan yang berpengaruh terhadap profitabilitas. Sedangkan perputaran kas dan perputaran piutang tidak memiliki pengaruh terhadap profitabilitas. Kata Kunci: profitabilitas, perputaran kas, perputaran piutang, perputaran persediaan.
Comparative Jurisprudence as Scholarship and Profile of Education
Authors: VARGA CSABA
Published: May 2019

Our thoughts are products of our culture, tradition, and ideal of order, so their understanding and development can only be based upon them. However, cultures, traditions and ideals vary from time to time and from people to people, as each of them has been created and developed to respond to challenges under their own conditions. Consequently, they are not only independent of each other in their genesis, but are also incommensurable in their historical set, which equals to saying that they are not even classifiable but only taxonomisable in a strict sense. Each of us lives and interprets his own world: when we compare, we attempt at putting them in a common hat, knowing that no one can go beyond the symbolic paradox of “I interpret your culture through my culture”. A way out from this trap can only result from their individual parallel characterisation after we have built up some kind of abstract philosophical universality from the ideals of order concerned. Then, in the context of the Self and of You, we are expected not only to explain the Other, but also to recognise it by its own right. In its due course, legal comparison aims at getting knowledge not only of ‘law in books’ and ‘law in action’ but about what is meant by law when it works in our mind. Therefore, beyond the mere act of taking cognisance, comparison comprises also the acceptance of this Other by its own right, in which none is simply reduced to anything purely factual (“what is the law?”), but the actuality of the entire normative process leading to a legal statement (“how do we think in law?”) is considered. Getting to know foreign laws begins with grouping of laws and, as expressed in legal families, by combining those which are similar while contrasting the dissimilar. Interaction and mixing amongst them is a natural sequel, but their establishment cannot be a substitute to the didactic necessity and explanatory power of analysis in term of legal families. When describing them, mere contrasting shall be consummated by presenting the specific ingenuity of each of them as a characteristic individual feature specific to them.
PENERAPAN MEDIA GAMBAR UNTUK MENINGKATKAN HASIL BELAJAR IPS SISWA KELAS I SD NEGERI 011 AIR EMAS
Authors: Kartina Kartina
Published: May 2019

In the process of learning Social Sciences is very necessary for the right and optimal learning for students by teachers both intellectually and emotionally, so that ideal conditions are created in the learning process. But the learning process carried out by the teacher is very far from the ideal word, this is due to the weak learning process developed by the teacher. The purpose of this study was to improve the learning outcomes of students' Social Sciences by applying media images. This study uses classroom action research which consists of 4 stages, such as; planning, observation, implementation and reflection. As for the results of the study, judging from the initial completeness, as many as 13 students or 43.3% of students who completed the Minimum Completion Criteria, while the students who were not completed were 17 students or 56.6% with a class average of 63.4. In the first cycle, as many as 21 students or 70% had completed reaching the Minimum Completion Criteria, while students who had not yet completed reached the Minimum Completion Criteria as many as 9 students or 30% with a class average value of 73.2. For the second cycle, as many as 26 students or 86.6% had completed reaching the Minimum Completion Criteria and only 4 students or 13.3% had not yet completed reaching the Minimum Completion Criteria.
EFEKTIFITAS SUPERVISI KUNJUNGAN KELAS OLEH KEPALA SEKOLAH UNTUK MENINGKATKAN KINERJA GURU
Authors: Erita Erita
Published: May 2019

This research is motivated by still many obstacles faced by teachers, including, not all teachers develop the Syllabus and Implementation Plan of Learning well. In addition, the researchers also found that some teachers did not make plans for implementing learning in carrying out classroom learning, so the teacher taught without preparation at all. Then in the implementation of teaching and learning interactions, not all teachers use teaching aids / media and various learning models. The method used is less varied, only lectures and questions and answers. The purpose of this study was to improve teacher performance through supervision of class visits by principals. this research was conducted at SDN 26 Bathin Solapan. The subjects of this study were all six class teachers. The results of the study prove that, there was an increase in assessment after supervision of class visits. The increase is as follows: in the first cycle the class I teacher got an average score of 71 while in the second cycle it increased to 86.3. Class II teacher, in the first cycle got an average score of 69.6, while the second cycle increased to 86.6. Class III teachers in the first cycle got an average score of 68.3, while the second cycle increased to 83.6. Grade IV teachers in the first cycle got an average score of 67, while the second cycle increased to 89. The fifth grade teacher in the first cycle got an average score of 69.6, while the second cycle increased to 87.3, and the class VI teacher in the first cycle got the average score. 72, while the second cycle increased to 89. From these results, researchers can conclude that by implementing supervision of class visits by principals can improve teacher performance at SDN 26 Bathin Solapan.
PEMBINAAN KEDISIPLINAN DALAM PROSES BELAJAR MENGAJAR TERHADAP ETOS KERJA MANDIRI GURU SD NEGERI 16 BATHIN SOLAPAN
Authors: Asni Yuli
Published: May 2019

The background of this research is that there are still many teachers who disobey the rules in schools, such as the timeliness of teaching, neatness of teacher uniforms, compiling learning tools, implementation of learning devices in the teaching and learning process and follow-up to students. The purpose of this study was to improve the ethos of teacher self-employment through coaching by the principal. This study uses the School Action research design. School actions are carried out in four stages, namely planning, implementation, observation and reflection. The results of this study show. In the first cycle, the indicator of teacher teaching timeliness obtained a score of 69.1 with sufficient categories. The teacher's uniform neat indicator gets an average score of 76.9 in the good category. Indicators composing learning devices get an average rating of 71.0 enough categories. Indicators for the implementation of learning devices in PBM get an average rating of 66.6 categories. program follow-up indicators for students get an average rating of 67.0 enough categories. After the second cycle, the results of the study increased. This is evidenced by the indicator of the timeliness of teaching teachers to obtain a score of 89.3 with a very good category. The teacher's uniform neat indicator gets an average score of 86.9 in a very good category. Indicators composing learning devices get an average score of 84.9 in good categories. The indicator for the implementation of learning devices in PBM gets an average score of 82.6 in the good category. While the follow-up program indicator for students got an average score of 89.5 in a very good category. Based on the results of the above research, researchers can conclude that by carrying out disciplinary guidance in the teaching and learning process it can improve the work ethic of teachers at SDN 16 Bathin Solapan.
Prevenção da exposição ocupacional ao benzeno em postos revendedores de combustíveis: atuação da Auditoria Fiscal do Trabalho na Bahia
Authors: Conceição Paulo Sérgio de Andrade , Cavalcanti Valquí­ria Lima , Brandão Jackson Sena , Ramos Magna Fernandes
Published: May 2019

Os postos revendedores de combustÃ­veis - PRC empregam grande quantidade de trabalhadores que ficam expostos aos agentes de riscos ocupacionais dentre os quais se destacam os vapores de combustí­veis líquidos que contém muitos compostos quí­micos, como o benzeno, presente na gasolina. O benzeno possui ação mielotóxica e é reconhecido como agente cancerí­geno para seres humanos. Com o intuito de verificar o controle da exposição ocupacional ao benzeno nos PRC, bem como o cumprimento de outras exigências da regulamentação de saúde e segurança no trabalho, foi desenvolvido um projeto estadual de fiscalização neste ramo de atividade que é relatado no presente artigo. Foram fiscalizados 50,9% dos PRC existentes no Estado que empregam 68,9% dos trabalhadores do setor. As irregularidades constatadas durante as ações fiscais foram objeto de autuação, com a lavratura de 3419 autos de infração, bem como um número semelhante de regularizações das condições de saúde e de segurança no trabalho. A abrangência e a metodologia aplicada neste projeto resultaram em impacto significativo na adequação dos PRC às normas de segurança e saúde, constituindo-se, também, em uma experiência que, se respeitadas as particularidades locais, pode ser replicada noutras unidades da federação, bem como para outros ramos de atividade.
Des Pouvoirs Souverains des Assemblées Constituantes Post-Révolutions : Réflexion à Partir du Cas de L'assemblée Constituante Tunisienne (ANC)
Authors: Fathally Jabeur
Published: May 2019

The experience of Tunisia's Constituent Assembly has raised important constitutional questions regarding the assembly's powers, and has provoked a dispute both political and doctrinal between two opposing constitutionalist discourses. One discourse would like to attribute to the Assembly an ‘original’ and absolute power, thereby exempting it from an obligation to respect a pre-Constitution road map and to ‘prepare’ the constitution within a one-year deadline; the other contests the Assembly's very legitimacy following the deadline's expiration, arguing that the real constituent power belongs to the people. In referring to multiple constitutional experiences, the present article will seek to the find a middle ground between these opposing views, and argue that the Assembly does not have a constituent power; rather, the Assembly has an inherent constituting competence that is limited by pre-constituent moral obligations, and especially by the peremptory norms of international law.
Fen Bilimleri Öğretmenlerinin FeTeMM Eğitimi ve Etkinliklerine Yönelik Görüşleri
Authors: Bolukbasi Gamze , Ari Asli Gorgulu
Published: May 2019

The purpose of the study is to determine the views of science teachers about Science, Technology, Engineering, Mathematics (STEM) education and activities. The participants of the study were 25 science teachers still working in public and private schools in the different provinces of Turkey in fall semester of 2018-2019. In order to determine the views of science teachers, phenomenological method was used in this qualitative study. Semi-structured interview technique was used as data collection method. During the interview, 4 questions were asked to each participant with 3 expert opinions and also audio was recorded during the interview. The records were created by analyzing the sound recordings, the themes were determined in the tables and the opinions of the teachers were expressed in codes. The results of the research showed that the participants know the definition of STEM education correctly, express the purpose of STEM education, have the disadvantages of STEM education and teachers are aware of them and finally, STEM activities which are prepared effectively based on the experiences of teachers increase the interest of students toward science lessons. The results were discussed in the light of literature.