bluuebunny/crossref_metadata_2025 huggingface dataset:
Kahramanmaraş İlindeki Dondurma Üreticilerinin Soğuk Zincir Taşıyıcı Seçiminde Kullanmış Oldukları Kriterler Ve Bu Kriterlerin Önem Derecelerinin AHP Yöntemi İle Belirlenmesi
Authors: ŞEKER Ömer , KORKMAZ Oya
Published: December 2021

Bu çalışmada soğuk zincir taşıyıcı seçiminde kullanılabilecek bilimsel yöntemlerden birinin AHP tekniği olabileceği konusunda bir farkındalık yaratılmaya çalışılmıştır. AHP yöntemi uygulanmadan önce, ilk olarak yurt içi dondurma dağıtımı yapan taşıyıcı işletmelerin seçiminde kullanılacak kriterler literatürden yararlanarak belirlenmiştir. Daha sonra literatürden yararlanılarak belirlenen bu kriterlerin ağırlıklandırılması yapılmıştır. Bunun için Kahramanmaraş dondurma sektörüne hâkim büyük firmaların 10 yöneticisiyle uzman görüşü anketi gerçekleştirilmiştir. Anket çalışmasında öncelikle, literatür taraması sonucunda belirlenen kriterlerlerin her biri bir diğeriyle tek tek uzmanlar tarafından ikili karşılaştırmaya tabi tutulmuştur. Ardından AHP yönteminin tüm adımları uygulanmıştır. AHP yönteminin adımlarının uygulanması sonucunda; zamanında teslimat en önemli kriter, güvenilirlik ikinci, tecrübe üçüncü, ağ yönetimi dördüncü, soğuk zincir süreçlerinin inovasyonu ve etkinliği beşinci, bilgi teknolojileri altıncı, maliyet yedinci ve son olarak da esneklik sekizinci kriter olarak belirlenmiştir.
SERMAYE PİYASASI İLE SANAL PARA BİTCOİN ARASINDAKİ NEDENSELLİK İLİŞKİSİ: TÜRKİYE ÖRNEĞİ
Authors: GÜLTEKİN Havva , OĞUZHAN Adil
Published: December 2021

Son dönemlerde Bitcoin, bir yatırım ve ödeme aracı olarak yatırımcılar açısından oldukça popüler hale gelmiştir. Yatırımcıların dikkatle takip ettikleri bu sanal para biriminin finansal piyasalara etkisi açısından çalışmada Bitcoin ve BİST100 endeksi arasındaki eş bütünleşme ilişkisi incelenmiştir. Bu amaçla 14.08.2017-13.04.2021 dönemi günlük verileri kullanılmış ve Maki eş bütünleşme testi ile analiz gerçekleştirilmiştir. Elde edilen sonuçlar Bitcoin ve BİST100 endeksi arasında eş bütünleşme ilişkisinin olmadığını göstermektedir. Bunun yanında Hatemi-J nedensellik testi kullanılarak değişkenler arasında kısa dönemli asimetrik ilişkilerin varlığı test edilmiş ve test sonucuna göre yalnızca BİST100 endeksindeki pozitif bir şokun Bitcoin fiyatlarında pozitif bir şoka neden olduğu belirlenmiştir.
2008-2020 YILLARINI KAPSAYAN SÜREÇTE FAKTORİNG SEKTÖRÜNÜN DURUMU ÜZERİNE BİR DEĞERLENDİRME
Authors: GÖR Yusuf , BİLİCİ Fatih Mahmut
Published: December 2021

Faktoring alacakların garanti edildiği alternatif bir finansman tekniğidir. Bir başka deyişle faktoring, alacak garantisi sunan, temerrüd riskinin üstlenildiği, faaliyet döngüsünü hızlandıran ve tahsilat işleminin üstlenildiği bir finansman çeşididir. Faktoring, özellikle finansal belirsizliklerin yaşandığı dönemlerde daha çok yaygınlaştığı düşünülmektedir. 2008 Küresel Krizi sonrası Türkiye’de ve dünyada yaşanan gelişmelere bakıldığında faktoring sektörünün gelişmesi beklenmektedir. Bu doğrultuda faktoring sektörünün 2008-2020 yılları verileri incelenerek; on üç yıllık süreçte Türkiye’deki faktoring sektörünün seyrini gözlemlemek amacıyla bu çalışma gerçekleştirilmiştir. Çalışmada sektöre ait istatistiki veriler, mali veriler ve karlılık oranları ile faktoring sektörü incelenmiştir. Sonuç olarak sektörün güçlü bir rekabet içerisinde büyüdüğü ve karlılığının arttığı tespit edilmiştir.
ÜLKELERİ İNSANİ KALKINMA ENDEKSİ AÇISINDAN ÇOK KRİTERLİ KARAR VERME TEKNİKLERİYLE DEĞERLENDİRME
Authors: KOCA Gözde , YILMAZ Sedef
Published: December 2021

İnsani kalkınmayı belirleyebilmek için insan ile alakalı birçok konuya hâkim olmak gerekmektedir. Bu durum coğrafyadan coğrafyaya, ülkeden ülkeye farklılıklar göstermektedir. İnsan yaşamında sağlık, eğitim, gelir-iş gibi faktörler önemli olduğu kadar özgürlük faktörleri de önemlidir. Bu çalışmanın amacı, her ülkenin kalkınma potansiyelini gösteren 2018 insani kalkınma raporlarında yer alan boyutlara ek olarak; özgürlük boyutları eklendiğinde, ülkelerin yeni potansiyel durumlarını ortaya koymaktır. Çalışmada, Çok Kriterli Karar Verme (ÇKKV) yöntemleri kullanılmıştır. İlk aşamada yaşam beklentisi, sağlık ve gelir endeksi; sonrasında kişisel özgürlük, ekonomik özgürlük ve bireysel özgürlük endeksi belirlenerek toplamda altı boyut alınmıştır. Yaşam beklentisi, gelir ve sağlık ÇÇKV yöntemlerinden ARAS, MAUT, SAW ve Borda Sayım yöntemleri ile analiz edilmiş ardından kalkınma boyutlarına özgürlük boyutları da eklenerek ülkelerin analizleri ortaya konulmuştur. Özgürlük boyutları eklendiğinde sıralamada en çok farklılık gösteren ülkeler Katar, Brunei, Kuveyt, Umman, Suudi Arabistan olmuştur.
TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI ÇERÇEVESİNDE HASILAT RAPORLAMASININ KAZANÇ YÖNETİMİ ÜZERİNDEKİ ETKİLERİ: BIST ŞİRKETLERİ ÜZERİNE BİR ARAŞTIRMA
Authors: ÖZTÜRK Erkan
Published: December 2021

Bu çalışmada; TFRS 15 Müşteri Sözleşmelerinden Hasılat standardının finansal raporlar üzerindeki etkilerinin belirlenmesi amaçlanmaktadır. Bu çerçevede; öncelikli olarak TFRS 15 standardının hasılatın raporlanması ile ilgili olarak getirdiği yaklaşım örneklerle açıklanmaya çalışılmıştır. Ardından, normal faaliyetlerinde uzun süreli sözleşmelerle çalışmak zorunda olan bazı sektörlerin faturalanmamış alacaklarını finansal durum tablosunda sözleşme varlığı olarak raporlamaları gerektiğinden hareketle, bu durumun kazanç yönetimine dönüşüp dönüşmediği test edilmesi amacıyla ampirik bir araştırma yapılmıştır. Araştırma sonucunda; 2018, 2019 ve 2020 yıllarında sözleşme varlığı raporlayan belirli sektörlerdeki şirketlerin raporladıkları sözleşme varlıkları dolayısıyla tahakkuk eden hasılat tutarlarının kazanç yönetimine neden olduğu tespit edilmiştir.
Memetic rhetorical theory: an analytic model for the spread of information online
Authors: Davis Carleigh
Published: December 2021

Modern discourse is often characterized by such extreme polarization that participants operate from entirely different sets of facts. These alternative facts represent a new line of inquiry for rhetoricians, who must determine how false facts gain credibility. This article outlines Memetic Rhetorical Theory (MRT), a model for understanding how information evolves to become credible in a given environment.
Weapons, fire and dangerous men: multimodal argumentation of magazine covers featuring president Donald J. Trump
Authors: Miller Dorota
Published: December 2021

The paper deals with the visual and verbal modes as well as interrelations between them employed in dominant argumentation on the British and German magazine covers devoted to president Donald J. Trump. Following the concept of multimodality and the notion of enthymemes the author discusses analogy and causality as predominant types of argumentation occurring on the covers of THE ECONOMIST and DER SPIEGEL and illustrates the contribution of the visual image to the (re-)construction of the tacit components of the argumentation.
1402-Ankara War and Its Repercussions (With Contributions from a Forgotten Intellectual)
Authors: ÇAYA Sinan
Published: December 2021

Metodolojik anlamda kavramsal ve kaynak taramasından beslenen bu tarihsel sosyoloji çalışmasında; 1402 tarihinde Ankara’nın Çubuk ovasında Emir Timur ile Osmanlı Sultanı I. Beyazıt arasında vuku bulan savaş ele alınmıştır. Olayın tarihte
ne kadar önemli bir dönüm noktası olduğu, sonradan belirecek yakın ve uzak sonuçlarının ışığında iyice anlaşılmıştır. Batılı tarihçiler dahi olaya ilgi beslerler. Bu savaşta, ziyadesiyle mağrur ve gururlu olduğu bilinen padişah
Beyazıt rakibine esir düşüp esarette üzüntüden vefat etmiştir. {Zayıf bir söylentiye göre yüzük taşındaki siyanür tuzuyla intihar (özkıyım) yolunu seçmiştir}.Balkanlar’daki başarıların yanında Anadolu beyliklerinin ezici çoğunluğunu
da kendisine bağlamış iken; birden gelişen bu yeni durum karşısında, Osmanlı açısından, olanca emekler suya düşmüştür! Beylikler tekrar bağımsız olmuşlar, şehzadeleri ise birbirlerine düşmüşlerdir. Kardeşlerden Çelebi Mehmed’in
galip gelip devleti tekrardan çekip çevirmesine kadar on yıl zaman kaybedilmiştir. Bir yandan da; tomurcuklanma evresindeki merkezî yapılanmaya kafa tutmak; âdetâ özendirici hâle gelmiştir. Şeyh Bedreddin isyanı bile ilgili kargaşanın
bir uzantısı olarak değerlendirilebilir; zira o, kardeş Musa Çelebi’nin kazaskeriydi. Çelebi Mehmed’in ardılı II. Murad dahi, döneminin başlarında iki ayrı şehzâde Mustafa ile uğraşmak gâilesi yaşamıştır.
The Problem Theological Obskurantism and True Faith in Al-Maturidi and Qādi Abd Al-Jabbār
Authors: ORAL Osman
Published: December 2021

Bu çalışmanın amacı, Mâtürîdî ile Kâdî Abdülcebbâr’ın hakkı gizleme teolojik obskürantizm sorunu ve çözümü konusunda görüşlerini incelemektir. Obskürantizm, karanlıkçılık, bilmesinlercilik; insanları yanlış yönlendirmek için hakikî
bilgileri gizlemek, onları cehâlet ve karanlıklara itmektir. Kavramın anlamını değiştirmek, hakkı gizlemek, asılsız inançları anlatmak Kur’ân’da cehâlet, küfür, karanlık ve zulüm olarak adlandırılır. Akıl ve hakikî bilgi ışık,
akılsızlık ve cehâlet karanlıktır. Sosyal hayatta şâhitlerin gerçekleri gizlemesi ile kadınların ana rahmindeki çocuk oluşumun gizlemeleri teolojik bağlamda yasaklanır. Hak bilginin gizlenmesiyle taklid, bağnazlık ve cehâlet yaygınlaşır.
İnsanlar karanlıklarda kalırlar. Zan ve taklid ile oluşan inançları reddeden Mâtürîdî ile Kâdî Abdülcebbâr’a göre teolojik obskürantizm sorunu hak bilgi ve delillerle oluşan hakikî iman ile çözülebilir. Sosyal hayatta oluşan taklid,
bağnazlık ve cehâletin zararları ancak hakikî iman ile giderilebilir. Akletmeden körü körüne inanan taklidî iman sahipleri yanlışlara kanabilir, cehâlete hemen döndürülebilirler. Hakikî iman sahipleri ise güzellik ve hakikatlere
gönülden inandıkları, hikmetlere aklettiklerinden karanlıklara döndürülemez, imançlarını kolaylıkla terketmezler.
Mobbing and Dark Triad Personality Traits
Authors: OKUMUŞOĞLU Sultan
Published: December 2021

Bu makalede ilgili literatür aracılığıyla dünya çapında küresel bir olgu olan “işyeri şiddeti” diğer bir ifadeyle “mobbing” konusunun önemine işaret edilmesi amaçlanmıştır. Ayrıca, ilgili literatür aracılığıyla, mobbing uygulamak ile
karanlık üçlü kişilik özelliklerine sahip olma arasındaki ilişkinin açıklığa kavuşturulması hedeflenmiştir. Çeşitli biçimlerde gerçekleşebilen işyeri şiddeti, hedefteki kişinin yaşam kalitesini, sağlığını, iş verimini ve genel
iyi olma halini olumsuz etkileyebilmektedir. Mobbingin hedefteki kişide psikolojik, fizyolojik ve sosyal sorunların gelişmesine yol açabilen önemli bir insan hakkı ihlali, etik bir ihlal olduğu açıktır. Mobbingin varlığı, farklı
biçimleri ve etkileri konusunda farkındalığın artırılmasının önemi anlaşılmalıdır. Ayrıca, önleyici müdahale planlamalarına ve gelecek araştırmalara ihtiyaç olduğu açıktır. Her türlü şiddeti meşrulaştıran ve artmasına yol açan
tutumların değiştirilmesi çalışmalarından başlayarak birçok önleyici müdahale planları geliştirilmeli ve uygulanmalıdır.
Iron, Blacksmith in Turks and Problems of Hot Blacksmithing in Anatolia
Authors: ÇETİN Murat
Published: December 2021

Mitolojiye göre, Göktürklerin ataları demircidir. Türkler için demir kutsaldır ve demircilik, en saygın meslek dallarının başında gelmektedir. Ergenekon Destan’ında yer alan kurtarıcı demirci motifinin kökleri oldukça eski çağlara
dayanır. Türklerin zihinsel algısında "Gökyüzü Tanrısı" anlayışının merkezinde bulunan demir, Tanrı'nın özüdür. Tarih boyunca demir, insanların korunma, savunma ve barınma gibi doğal ihtiyaçlarını karşılamak için değerli bir elementtir.
Türkler tarafından, demirin silah ve diğer aletler yapılmasında kullanılmasının yanında, hastaları iyileştirmek, doğal olaylara cevap vermek, insanları kötü ruhlara ve kötülüğe karşı korumak gibi sembolik özelliklere sahip olduğuna
inanılmaktadır. Demirle ilgili her şey toplumların hafızalarda canlıdır ve demirciler de toplumların ortak kültürel değerleri hakkındaki algı ve tasarımlarını taşıyan kişiliklerdir. Yarım asır önce şehirlerimizde, geçmişte her
köşe başında rastlanan demirci atölyeleri, son yıllarda büyük oranda azalmıştır. Günümüzde iletişim hızının etkisiyle, özellikle ürün pazarlama ve ticarette küresel dünya kare bir dünyaya dönüşmüştür. Bu dönüşümle birlikte teknolojik
araçların ve seri üretim tekniklerinin kullanımı sonucunda soğuk demircilik gelişmiş fakat tarıma dayalı sıcak demircilik önemini kaybetmiştir. Bu değişimlerin sonucunda, sıcak demircilik sektöründe faaliyet gösteren ustaların
çoğu meslek hayatını sonlandırmış ve bazıları endüstriyel kalkınmanın etkisiyle sektör değiştirmiştir. Bu çalışmada, Türklerde kutsal değeri olan sıcak demircilik ve Anadolu’daki günümüz demirciliğinin sorunları ve çözüm önerileri
sunulmuştur.
The approximation of an isolated epidemic process wave using a combination of exponents
Authors: Avlas A. N. , Demenchuk A. K. , Lemeshevskii S. V. , Makarov E. K.
Published: December 2021

The most commonly used methods for the medium- and long-term forecasting of epidemic processes are based on the classical SIR (susceptible – infected – recovered) model and its numerous modifications. In this approach, the dynamics of the epidemic is approximated using the solutions of differential or discrete equations. The forecasting methods based on the approximation of data by functions of a given class are usually focused on obtaining a short-term forecast. They are not used for the long-term forecasts of epidemic processes due to their insufficient efficiency for forecasting nonstationary processes. In this paper, we formulated a hypothesis that the primary waves of the COVID-19 pandemic, which took place in a number of European countries, including the Republic of Belarus, in the spring-summer of 2020 are isolated and therefore can be regarded as processes close to stationary. On the basis of this hypothesis, a method of approximating isolated epidemic process waves by means of generalized logistic functions with an increased number of exponents was proposed. The developed approach was applied to predict the number of infected people in the Republic of Belarus for the period until August 2020 based on data from the beginning of the epidemic until June 12, 2020.
Middle- and far-infrared detector based on the plane collection of graphene strips
Authors: Maksimenko S. A. , Maffucci A. , Portnoi M. E. , Saroka V. A. , Slepyan G. Y.
Published: December 2021

A concept of a middle- and far-infrared detector has been proposed. The detector is built as a planar collection of parallel graphene strips of different length and width. The feature of the detector scheme is the concurrent utilization of two different detection mechanisms: excitation in the given frequency range of low-frequency interband transitions inherent in armchair graphene strips and antenna resonances of strongly slowed-down surface waves (plasmon polaritons). It has been shown that matching these two resonances results in the essential detector signal amplification, thus providing an alternative way how to solve the problem of the low efficiency of resonant graphene antennas. An approach is proposed to analyze the design of such detectors, as well as to discuss the ways of tuning the both mechanisms.
Visualization of magnesium and rubidium ion hydration in sulfocationite using quantum chemical calculation
Authors: Soldatov V. S. , Bezyazychnaya T. V. , Kosandrovich E. G.
Published: December 2021

Based on the data of ab initio calculation of the structure of (RSO3)2Mg (H2O)18 and (RSO3Rb)2(H2O)16 clusters, which simulate the structure of swollen sulfostyrene ion exchangers in the corresponding ionic forms and a water cluster of comparable size, the numbers of water molecules directly bound to cations and their coordination numbers, including the oxygen atoms of the sulfonic groups linked to the cation, were calculated. It is shown that the first molecular layer around the magnesium ion is formed from water molecules with the highest binding energy with the cluster, and around the rubidium ion – from the molecules of the nearest environment with the lowest binding energies. This is explained by the fact that the transfer of water molecules from its volume to magnesium hydrate is energetically favorable, but not to rubidium hydrate. Therefore, the magnesium ion builds its hydrate mainly from water molecules with the highest binding energy in order to obtain the greatest energy gain, and the rubidium ion – from molecules with the lowest energy, which provides the smallest energy loss.
Correlation of radius of cathode spot of vacuum arc of metals on the size of generated droplets
Authors: Markov G. V. , Volochko A. T. , Zaleski V. G. , Melnik N. Yu.
Published: December 2021

The simple relation to estimate the cathode spot radius of a vacuum arc of pure metals is obtained. On its basis, is established between the cathode spot radius and the size of droplets generated by the cathode spot a correlation. This enables to find ways to reduce droplets in the plasma flow, which forms coatings by the vacuum electric arc method. The paper presents the results of experimental study of the droplet sizes depending on the vacuum arc current iд. The size and amount of the droplets on an area of 1 mm2 of the coating surface are determined using the ImageSP program. As the initial data, the microstructures of the coatings are used with an increase of: ç100, ç200, ç500, ç1000, ç1500. The droplets have been generated by a cathode spot of a vacuum arc for the alloy of the composition, at.%: 68Al–8Cr–4Nb–20Si. It is established that the number of droplets with a diameter of < 2 μm is generated most of all, and the number of droplets with a diameter > 10 μm is generated least of all. The number of generated droplets with a diameter from 2 to 10 μm slightly depends on the arc current iд. It is noted that the diameter of the alloy droplet is smaller than the diameter of the droplets generated by the cathode spot on its components due to the fact that the radius of the cathode spot on the alloy is smaller than the radius of the cathode spot on its pure components.
Modeling of formation regularities of conical surfaces
Authors: Kozeruk A. S. , Sukhotsky A. A. , Diaz González R. O. , Filonova M. I. , Kuznechik V. O. , Ali-zade E. R.
Published: December 2021

The scheme of processing conical surfaces by grinding them to a flat tool is considered and a technical solution for the implementation of such processing is proposed. Using the created device allows implementing the group method of forming conical parts with a deviation of the generatrix of the cone from straightness of not more than ± 0.00012 mm. A mathematical model of the patterns of removal of stock from a conical part with a flat tool is developed. A formula is obtained for calculating the modulus of the sliding velocity at any point on the processed conical surface, which implements engineering methods for controlling the shaping of conical parts without conducting preliminary labor-intensive experimental studies. An optimization technique for the adjustment parameters of technological equipment was proposed. The most effective axicon processing modes were revealed at the stages of preliminary, medium and fine grinding, as well as at the polishing stage, depending on the technological heredity of the workpiece from the point of view of distribution of the stock to be removed over its surface. It has been established that changes in the eccentricity between the axes of rotation of the tool and the faceplate as well as the amplitudes of the reciprocating rotational movements of the latter practically do not affect both accuracy and processing productivity, therefore, in practice, these parameters can not be optimized, but their average values can be assigned. The operating modes of the basic lever grinding and polishing machine are established, at which the required accuracy of the working surface of the tool is provided, which directly affects the straightness of the generatrix of the cone. Studies of the regularities of the shaping of the side surface of a conical lens in the conditions of free grinding are carried out and the adjustment parameters of technological equipment that affect the quality and productivity of the processing process are determined.
Iterative tomography of pipes during operation
Authors: Zolotarev S. A. , Vengrinovich V. L. , Smagin S. I.
Published: December 2021

The pipe wall thickness was estimated based on three-dimensional images of the pipe recovered from several X-ray projections, which were made in a limited angle of view. Since the effects of scattered radiation and beam hardening are up to 50 % of the main radiation, ignoring them leads to blur of the image and inaccuracy in determining dimensions. To restore pipe images from projections, a volume and/or shell representation of the pipe is used, as well as iterative Bayesian methods. Using these methods, the error in estimating the pipe wall thickness from the projection data can be equal to or less than 300 μm. It has been shown that standard X-ray projections on the film or imaging plates used to obtain data can be used to restore pipe wall thickness profiles in factory conditions.
PENDAMPINGAN PENGEMBANGAN KAPASITAS PRODUKSI DENGAN VALUE CHAIN ANALYSIS PADA UMKM BATIK SEKARNITI YOGYAKARTA
Authors: Ardhi Kholifah Fil , Amaliyah Fitri , Hanum Naila
Published: December 2021

MSME activities (Micro, Small and Medium Enterprises) are dominated by human labor or labor-intensive, which means that the absorption of labor is very high in the MSME sector. Batik Sekarniti is a small industry engaged in the production of traditional batik. PKM activities carried out online and offline went well and smoothly. The face-to-face meeting aims to conduct a pre-survey of the condition of MSMEs so as to help plan PKM activities. The core of the activity is mentoring and training which is held online using Google Meet media. The participants of the activity were 30 people consisting of two owners and 28 employees of the Batik Sekarniti UMKM located in Temanggal, Wijimulyo, Nanggulan, Kulon Progo, DI. Yogyakarta. The results of the activity show that there is potential for UMKM Batik Sekarniti to increase production capacity, namely in the process of batik writing.
PELATIHAN PEMASARAN DIGITAL PADA UMKM BATIK DI WILAYAH PAKISAJI, KABUPATEN MALANG
Authors: Ariska Ricky Angga , Soebandhi Santirianingrum , Purwitasari Fadilla
Published: December 2021

Pemasaran produk merupakan salah satu permasalahan klasik yang dihadapi oleh para pemilik usaha, terutama yang termasuk dalam UMKM. Salah satu strategi yang dapat dilakukan pada masa pandemi ini adalah dengan mengikuti perkembangan teknologi. Salah satu bentuk promosi yang mengikuti adaptasi teknologi adalah dengan menggunakan promosi digital. Bentuk promosi digital telah banyak dilakukan oleh para pelaku UMKM, namun banyak pengusaha yang belum mengetahui tentang aplikasi apa saja yang bisa digunakan untuk melakukan pemasaran secara online.Kegiatan pengabdian masyarakat ini berupa sosialiasi mengenai strategi dan aplikasi apa saja yang dapat digunakan sebagai media pemasaran bagi pelaku UMKM Batik di wilayah Pakisaji, Kabupaten Malang. Pelatihan akan diberikan dalam dua langkah yang terdiri dari pemberian materi dan penjabaran contoh-contoh aplikasi yang dapat digunakan sebagai media pemasaran.
PENDAMPINGAN IMPLEMENTASI KONSEP ENTITAS BISNIS PADA KELOMPOK USAHA BERSAMA (KUBE) DESA JAGARAGA
Authors: Cahyaningtyas Susi Retna , Sri Ramadhani Rahmi , Isnaini Zuhrotul
Published: December 2021

Konsep entitas bisnis (business entity concept) memandang bisnis sebagai entitas terpisah dari pemilik. Prinsipnya, akuntansi tidak bisa digunakan oleh bisnis yang mencampur hartanya dengan harta pemilik.  Konsep ini penting artinya dalam menilai keadaan keuangan dan hasil usaha yang dicapai suatu organisasi. Kegiatan pengabdian ini bertujuan untuk memberikan pemahaman konsep tersebut kepada dua Kelompok Usaha Bersama (KUBe) yang masing-masing kelompok beranggotakan 10 orang, dengan bidang usaha pembuatan stick pepaya. Metode yang digunakan adalah metode ceramah, tanya-jawab (diskusi) dan  latihan penyelesaian kasus. Mekanisme pengabdian dilakukan dari rumah ke rumah dan jika diantara anggota kelompok tersebut rumahnya berdekatan maka dijadikan satu kelompok. Hal ini dilakukan karena dalam kondisi covid. Melalui kegiatan pengabdian ini para anggota KUBe dapat memahami dan menerapkan konsep entitas bisnis yang akan berdampak terhadap pengelolaaan usaha yang akuntabel, dan mampu memenuhi persyaratan untuk memperoleh bantuan dana dari Dinas Sosial.
PENINGKATAN PENGETAHUAN TENTANG PENCATATAN KEUANGAN SEDERHANA MENUJU TERTIB PEMBUKUAN BAGI PELAKU UMKM NASABAH PANTAS ULAMM PT. PNM CABANG TEGAL
Authors: Amaliyah Fitri , Hasan Imam , Ardhi Kholifah Fil , Sari Yeni Priatna
Published: December 2021

Program Pengembangan Kapasitas Usaha dan Pengembangan Kelompok (PKU-PK) yang diselenggarakan oleh PNM bertujuan memberikan pendampingan kepada pelaku UMKM yang merupakan nasabah binaan PNM. Program tersebut memiliki konsep mengkombinasikan bisnis pembiayaan dan pendampingan usaha untuk meningkatkan kualitas pengelolaan usaha yang dilakukan secara berkelanjutan. Metode yang digunakan dalam pengabdian yaitu pemberian materi pengenalan pembukuan secara sederhana dan diskusi tanya jawab melalui whatsapp grup. Tahap pertama, memberikan motivasi tentang pentingnya pembuatan laporan keuangan kepada nasabah binaan PNM dan selanjutnya diberikan materi tentang penyusunan laporan keuangan secara sederhana dan contoh soal kasusnya. Tahap selanjutnya diskusi tanya jawab. Secara garis besar kegiatan ini dapat dinyatakan berhasil dilihat dari nasabah Binaan PNM yang antusias bertanya dan mau menerapkan materi yang sudah disampaikan dalam pelatihan. Kegiatan pelatihan ini juga dapat berkontribusi dalam peningkatan pengetahuan dan wawasan mengenai proses penyusunan laporan keuangan secara sederhana. Saran yang dapat diberikan adalah adanya pelatihan lanjutan mengenai cara menyusun laporan laba rugi.
WIRAUSAHA SEBAGAI PREFERENSI KARIR MAHASISWA AKUNTANSI: PENJELASAN MODEL TERINTEGRASI
Authors: Saputri Adetia Resa , Kholid Muamar Nur
Published: December 2021

Penelitian ini bertujuan untuk menganalisis determinan mahasiswa akuntansi untuk berwirausaha dengan mengintegrasikan Theory of Planned Behavior (TPB), dan Entrepreneurial Event Theory (EET) dalam model penelitiannya. Sampel penelitian ini merupakan mahasiswa Akuntansi yang sedang mengambil studi di Yogyakarta. Data diperoleh melalui penyebaran kuesioner dan dianalisis dengan menggunakan Structural Equation Model – Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS 3.0. Hasil analisis menunjukkan bahwa attitude berpengaruh signifikan positif terhadap perceived desirability, dan injunctive norm serta perceived behavioral control berpengaruh signifikan positif terhadap perceived feasibility. Hasil analisis juga menunjukkan bahwa perceived desirability dan perceived feasibility berpengaruh positif signifikan terhadap niat mahasiswa akuntansi berwirausaha. Implikasi praktis dan teoritis dibahas lebih lanjut berdasarkan hasil analisis yang ada.
A COMPARISON OF UNDERWRITER REPUTATION MEASUREMENT METHODS IN EXPLAINING IPO STOCK PERFORMANCE
Authors: Teja Adrian
Published: December 2021

This study objective compares the underwriter reputation, measured by a different method, in explaining Initial Public Offering (IPO) performance. The reputation is measured based on underwriter IPO frequency and deal value. The underwriter's reputation is then ranked and categorized into quartiles. We use cross-section regression methods to test the effect of different underwriter reputation measurement methods on IPO performance. The dependent variable is short-term and long-term IPO performance. The independent variable is four underwriter reputation categories represented by three-level dummy variables. We found that only underwriter reputation measured by IPO frequency can explain IPO performance. The findings suggest IPO frequency help underwriter understand the market condition and value IPO more accurately. Firms that want to reduce the cost of IPO underpricing should choose underwriters with a higher IPO frequency.
PELATIHAN PENINGKATAN KOMPETENSI SUPERVISI KEPALA SEKOLAH DAN GURU PAMONG DALAM PENDAMPINGAN PPL MAHASISWA PGSD FKIP UNIVERSITAS MATARAM DI GUGUS 2 KOTA MATARAM
Authors: Zain Moh. Irawan , Sudirman Sudirman , Jaelani Abdul Kadir
Published: December 2021

The purpose of this activity is to provide supervision provisions for school principals and tutors so that tutors in particular are able to provide correct and measurable assistance to PGSD FKIP students who carry out PPL in elementary schools. The problem in this service is the lack of maximum assistance carried out by civil servant teachers to PPL students in Mataram District. The method applied in this counseling is multi-method, namely the lecture method, question and answer method, and demonstration method as well as the assignment method. The training was held at SDN 19 Mataram with a total of 34 teachers. It should be stated that this service was quite successful because 80% of all participants who were targeted for the training managed to complete the given training tasks. The number of participants who took part in the training was 34 of the 30 people planned, this result was due to the request of the principal from cluster 2 of Mataram District on average asking for additional participants, this means that the implementation of this service has met the previously desired standards.
Pelatihan Fitur Google Bagi Guru SD Negeri 105267 Sei Mencirim
Authors: Fevi Rahmawati Suwanto  , Kartika Dinda , Niska Debi Yandra
Published: December 2021

Guru sebagai roda penggerak utama keberhasilan suatu proses pembelajaran memiliki tantangan besar pada masa pandemi Coronavirus diseases 2019 (Covid-19) ini. Peralihan sistem pembelajaran yang semula tatap muka menjadi pembelajaran jarak jauh (pjj) dan dalam jaringan (daring) menuntut kompetensi profesional guru untuk mampu beradaptasi dan terampil menggunakan teknologi. Kegiatan pengabdian berupa pemberian pelatihan penggunaan fitur google meliputi surat elektronik (electronic mail), ruang kelas (classroom), dokumen (docs), dan pertemuan (meet) yang dilakukan bagi guru SD Negeri 105267 Sei Mencirim secara tatap muka dengan mematuhi protokol kesehatan pada semester genap tahun pelajaran 2020/2021 merupakan salah satu dukungan terhadap peningkatan keterampilan guru dalam pembelajaran daring. Pelatihan yang melibatkan 14 guru dan seorang kepala sekolah ini juga sekaligus sebagai solusi bagi sekolah yakni belum optimalnya pelaksanaan pembelajaran daring. Melalui pengetahuan dan pengalaman pelatihan yang diperoleh, diharapkan guru mampu menerapkannya sehingga proses pembelajaran daring menjadi lebih maksimal.
Peningkatan Akses Penyimpanan Data Client Menggunakan Website Pada Inside Lombok
Authors: Ahmad Ahmad , Habib Ratu Perwira Negara  , I Nyoman Darmawan Setiaji
Published: December 2021

The service on improving access to client data storage using the website at Inside Lombok is carried out so that data storage can be carried out effectively and efficiently. With this web, it is hoped that it will make it easier for Lombok insiders to enter and access client data wherever they are. The purpose of this activity is the development of a client database information system in Inside Lombok so that it can be accessed easily and can be done anywhere. The types of this activity are manufacture and training. This activity was carried out for 20 days with Inside Lombok employee participants. The evaluation carried out is divided into two. The first evaluation of the website creation that has been developed consists of a functional test and a satisfaction test, the second is an evaluation of satisfaction regarding the use of the web that has been used. The result of this activity is that the team has succeeded in creating a website to store client data so that Inside Lombok employees do not need to use excel anymore, which is where this website can save time for employees who want to enter client data because the format for entering data already exists and can be accessed anywhere.
Budidaya Jahe Merah Menggunakan Pupuk Bio-Organik Fosfat Di Desa Narmada Kecamatan Narmada Lombok Barat
Authors: Zaenal Arifin  , Lolita Endang Susilowati  , Mansur Ma’shum  , Bambang Hari Kusumo  , Bustan
Published: December 2021

Tanaman jahe merah merupakan tanaman rempah dan obat-obatan yang mempunyai nilai ekonomis tinggi. Hal ini merupakan suatu peluang bagi petani untuk mengembangkan penanaman jahe merah untuk meningkatkan pendapatan keluarga. Hal yang paling penting dalam budidaya organik adalah ketersediaan pupuk organik in situ.  Di lokasi sasaran tersedia limbah pertanian dan rumah tangga yang belum dimanfaatkan dan dapat digunakan sebagai bahan baku pupuk bio-organik P. Kegiatan pengabdian ini bertujuan untuk: (1) meningkatkan pengetahuan mitra sasaran terkait dengan manfaat pupuk organik dalam budidaya jahe merah (2) memberikan bimbingan teknis pembuatan pupuk bio-organik P yang mengandung pupuk hayati P beragensia bakteri pelarut fosfat toleran kekeringan (3) melakukan pendampingan praktik budidaya jahe merah dalam pot/polybag di pekarangan rumah. Kegiatan ini dilaksanakan dalam kurun waktu enam bulan di Desa Narmada Kecamatan Narmada Kabupaten Lombok Barat. Terhadap mitra sasaran digunakan pendekatan partisipatif, dimana mitra sasaran tidak saja sebagai obyek tetapi juga sebagai subyek. Bentuk kegiatan pemberdayaan terhadap mitra sasaran adalah: (1) penyuluhan dan (2) pembelajaran langsung melalui kegiatan bimtek pembuatan pupuk bio-organik P dan penanaman jahe merah. Hasil kegiatan ini dievaluasi dari respon positif peserta penyuluhan dengan penguasaan materi penyuluhan yang cukup baik yang dapat dilihat dari meningkatnya keterampilan mitra sasaran dalam pembuatan pupuk bio-organik P yang digunakan sebagai pupuk hayati untuk tanaman jahe merah dalam polybag.
Spatial variability assessment in Central Farm Soils of Horticultural College and Research Institute, Periyakulam, Tamil Nadu using GIS techniques
Authors:   Department of Natural Resource Management, Horticultural College and Research Institute, Periyakulam-625604, K M Sellamuthu , R Kumaraperumal ,   2Department of Remote Sensing and GIS, Tamil Nadu Agricultural University, Coimbatore-641003, P Malathi ,   2Department of Remote Sensing and GIS, Tamil Nadu Agricultural University, Coimbatore-641003
Published: December 2021

A total number of 201 surface soil samples were collected encompassing the fields of Central Farm of Horticultural College and Research Institute, Periyakulam, Tamil Nadu. The GPS data (Latitude ºN and Longitude ºE) were recorded for each sampling site by using GPS-Garmin eTrex Vista HCX model. Field maps were collected and field number wise digitization was done. Soil samples were processed and anlaysed for soil physic-chemical and fertility parameters. Results indicated that soil samples were neutral to alkaline in reaction, non saline, and slightly calcareous to non calcareous in nature. Soil fertility groupings under percent category indicated that the soils were medium in soil organic carbon, low in available nitrogen, medium to high in available phosphorus, medium to high in available potassium, and low in available sulphur. With respect to DTPA extractable micronutrients, Fe, Zn, Mn and Cu were found to dominate by low to medium, low, high, medium to high categories, respectively. HWS-Boron was also recorded under the high category. The nutrient index values of the samples indicated a high status for organic carbon, available P and K, while medium for available N and adequate for available sulphur. With respect to micro nutrients, nutrient index values indicated that adequate for DTPA-Zn and very high for DTPA-Fe, Mn, Cu, and HWS-B. Thematic maps generated on the individual parameters depicted the spatial variability of parameters in the Central Farm of Horticultural College and Research Institute, Periyakulam. In the identified areas of poor fertility status, nutrient deficiency has to be eliminated by the application of organic and /or inorganic sources to maintain sustainable soil fertility status. Soil test-based fertilizer recommendations and micronutrients are to be followed to mitigate nutrient deficiencies and achieve sustained crop production and soil fertility.
İdris Nebi UYSAL Yunus Emre Divanı (Karaman Nüshası)
Authors: DEMİR Erdal
Published: December 2021

Yunus Emre ile ilgili yapılan çalışmalardan biri de İdris Nebi Uysal’ın hazırladığı Yunus Emre Divanı (Karaman Nüshası) adlı eserdir. Bu çalışma ilgili nüshanın dil yönüyle özelliklerini tespit etmek, nüshaya dair bazı sorulara yanıt aramak ve bu alanda yapılacak olan araştırmalara katkı sunmak adına hazırlanmış önemli bir başvuru kaynağı olma özelliği taşımaktadır. 2014 yılında Kesit Yayınları tarafından yayınlanan bu eser, 499 sayfadan oluşmaktadır. Divanı’nın Karaman nüshasında kayıtlı 218 şiirin tamamı yer almaktadır Yunus Emre Divanı (Karaman Nüshası) adlı çalışma; “Giriş, İnceleme ve Değerlendirme, Sonuç, Metin, Dizin-Sözlük ve Tıpkıbasım” bölümlerinden meydana gelmektedir.
Population genetics of Hyphaene thebaica Mart., in Rabigh province, Saudi Arabia: Implications for conservation
Authors: Hassan Mansour
Published: December 2021

Hyphaene thebaica is a perennial plant distributed in desert and subtropical regions of the world. In Rabigh Province, western Saudi Arabia, the few persisting populations of this species are exposed to many threats, including overcutting and, recently, human habitation. These threats are predicted to be exacerbated with the advancement of aridification caused by climate change. The conservation and revival of the diminished populations of H. thebaica requires an assessment of their genetic diversity and genetic differentiation. To accomplish this objective, we applied 10 simple sequence repeat (SSR) primer pairs, with which all are polymorphic loci. These polymorphic loci were used to determine the population genetics of 60 plant accessions sampled from 5 populations of H. thebaica located in five sites in Rabigh Province: Wadi EL Khaneg, Wadi Al Johfa, Wadi Al Hakak and Wadi Khurieba and Wadi Kuliayah . Low to moderate levels of genetic diversity were found in all populations (the values of the PPL% ranged between 52.5% and 22.5%) along with a decreased value of HT (0.388) and a considerable inbreeding value (F= 0.4552), which verified an obvious shortage of heterozygotes. High genetic differentiation among the populations and a low level of gene flow suggest isolation among the H. thebaica populations, which caused a severe deficiency in gene migration. The data obtained herein will inspire several recommendations for conservation the existing populations, including seed preservation, and management of human activities. All of these actions are urgently needed to prevent imminent extinction.
Motivación académica y autoeficacia percibida y su relación con el rendimiento académico en los estudiantes universitarios de la enseñanza a distancia
Authors: González-Benito Ana , López-Martín Esther , Expósito-Casas Eva , Moreno-González Enrique
Published: December 2021

Esta investigación tiene por objetivo analizar en qué medida los motivos que llevan a los estudiantes a cursar estudios universitarios a distancia y su sentimiento de autoeficacia académica influyen sobre los resultados que alcanzan. Para ello, a partir de los datos obtenidos con la aplicación de un cuestionario a una muestra de 8655 estudiantes universitarios durante los cursos académicos 2017/2018 y 2018/2019, se ha estimado un modelo de ecuaciones estructurales multigrupo. Los resultados muestran cómo la motivación extrínseca se relaciona negativamente con las tasas de evaluación y de éxito, mientras la motivación intrínseca no ejerce ningún tipo de influencia. El único factor que se asocia positivamente con rendimiento académico es el sentimiento de autoeficacia.  Las universidades deben considerar estos resultados a la hora de establecer estrategias dirigidas a incrementar el sentimiento de autoeficacia de los estudiantes, lo cual repercutirá positivamente sobre su rendimiento y motivación.
Validación del Cuestionario de Violencia entre Novios (DVQ-R) para víctimas en jóvenes adultos colombianos y mexicanos
Authors: Martínez-Gómez Jorge Arturo , Bolívar-Suárez Yolima , Yanez-Peñuñuri Libia Yanelli , Gaviria-Gómez Ana Milena
Published: December 2021

La violencia en el noviazgo es un problema de salud pública actual, con consecuencias en la salud física y mental de los jóvenes, por lo tanto, es importante contar con instrumentos que permita evaluar de forma rigurosa éste fenómeno. El objetivo de este trabajo fue evaluar la validez de constructo y la confiablidad del DVQ-R en jóvenes adultos colombianos y mexicanos.  El estudio fue psicométrico, en el cual participaron 4237 jóvenes y adultos mexicanos y colombianos con edades comprendidas entre los 14 y 28 años (M=19,44 años; DS=2,6 años). La confiablidad se calculó mediante el coeficiente alfa de Cronbach, se obtuvo una consistencia interna total de α= 0,827; al calcular la validez de constructo mediante el Análisis Factorial Exploratorio, los 20 ítems se agruparon como se esperaba teóricamente en cinco factores, dirigidos a medir comportamiento de victimización de violencia física, humillación, sexual, desapego y coerción, explicando el 55,1% de la varianza total. En el Análisis Factorial Confirmatorio para el modelo general de cinco factores de medida mostro índices de bondad de ajuste adecuados (CFI = 0937, NFI = 0931, IFI= ,937, RMSEA= .049). Además, se propuso modelos adicionales específicos para población colombiana y mexicana. Los resultados indican que el DVQ-R es un instrumento adecuado para evaluar la victimización en las relaciones de noviazgo.
Singularly perturbed rank one linear operators
Authors: Dudkin M.E. , Dyuzhenkova O. Yu.
Published: December 2021

The basic principles of the theory of singularly perturbed self-adjoint operatorsare generalized to the case of closed linear operators with non-symmetric perturbation of rank one.Namely, firstly linear closed operators are considered that coincide with each other on a dense set in a Hilbert space.The theory of singularly perturbed self-adjoint operators arose from the need to consider differential expressions in such terms as the Dirac $\delta$-function.Since it is important to consider expressions given not only by symmetric operators, the generalization (transfer) of the basic principles of the theory of singularly perturbed self-adjoint operators in the case of non-symmetric ones is important problem. The main facts of the theory include the definition of a singularly perturbed linear operator and the resolvent formula in the cases of ${\mathcal H}_{-1}$-class and ${\mathcal H}_{-2}$-class.The paper additionally describes the possibility of the appearance a point of the point spectrum and the construction of a perturbation with a predetermined point.In comparison with self-adjoint perturbations, the description of perturbations by non-symmetric terms is unexpected.Namely, in some cases, when the perturbed by a vectors from ${\mathcal H}_{-2}$ operator can be conveniently described by methods of class ${\mathcal H}_{-1}$, that is impossible in the case of symmetric perturbations of a self-adjoint operator. The perturbation of self-adjoint operators in a non-symmetric manner fully fits into the proposed studies.Such operators, for example, generalize models with nonlocal interactions, perturbations of the harmonic oscillator by the $\delta$-potentials, and can be used to study perturbations generated by a delay or an anticipation.
Interpolation rational integral fraction of the Hermitian-type on a continual set of nodes
Authors: Baranetskij Ya. O. , Demkiv I. I. , Kopach M. I. , Solomko A. V.
Published: December 2021

Some approaches to the construction of interpolation rational integral approximations with arbitrary multiplicity of nodes are analyzed. An integral rational Hermitian-type interpolant of the third order on a continual set of nodes, which is the ratio of a functional polynomial of the first degree to a functional polynomial of the second degree, is constructed and investigated. The resulting interpolant is one that holds any rational functional of the resulting form.

Проаналізовано ряд підходів до побудови інтерполяційних раціональних інтегральних наближень з довільною кратністю вузлів. Будується та досліджується інтегральний раціональний інтерполянт типу Ерміта третього порядку на континуальній множині вузлів, який є відношенням функціонального полінома першого степеня до функціонального полінома другого степеня. Одержаний інтерполянт є таким, що зберігає будь який раціональний функціонал одержаного вигляду.
Impact of the COVID-19 pandemic on the production and sales of cars in the world
Authors: Shevchenko Inna , Dmytriiev Illia , Dmytriieva Oksana
Published: December 2021

Problem. The global automotive industry has already had an experience of recovery from the global financial crisis of 2008, but the pandemic crisis of 2020 is quite different in nature and pattern of progress: in recent history it has had no analogues and it will be premature to state its completion. Therefore, it is important to determine the impact of the pandemic on the production and sale of cars in order to overcome the negative consequences. To address this issue, the article identifies the sensitivity of this subsector of mechanical engineering to destructive changes in the environment; an analysis of changes in the volume of production and sales of cars by countries of the world over the past period has been made. Goal. The aim of the work is to determine the destructive consequences and trends of the COVID-19 pandemic impact on the global automotive industry, namely the production and sale of cars. Methodology. To determine the impact of the COVID-19 pandemic, a vertical and horizontal analysis of car production and sales in the world has been conducted. Results. The results of the analysis allowed the authors to group the countries of the world by the destructive effects of the pandemic crisis of 2020 for the automotive industry. Originality. The carried out classification of countries by the destructive effects of the COVID-19 pandemic provided an opportunity to gain insight into its impact on the automotive industry, in particular on the production and sale of cars. Practical value. The obtained results can be recommended to identify further ways to overcome the negative effects of the COVID-19 pandemic in the automotive industry.
RESEARCH OF AMPLIFIER FOR ACTIVE OSCILLOGRAPHIC PROBE
Authors: Bogachev Aleksey , Shumarin Sergey
Published: December 2021

The results of modeling a circuit of an amplifier with a small input capacitance used as an active probe of an oscilloscope are presented.
DIGITAL CONTROL SYSTEM OF THE THYRISTOR REGULATOR IN THE NETWORK OF THE METALLURGICAL SHOP
Authors: Kinev Evgeniy , Tyapin Aleksey , Horoshih Aleksey , Kolodochkin Matvey , Panteleev Vasiliy
Published: December 2021

The reasons for the deterioration of the electromagnetic environment in the workshop distribution network of a metallurgical enterprise with powerful valve regulators are considered. A local solution to the problem of improving electromagnetic compatibility is proposed by using a digital microcontroller control system for thyristor regulators of resistance mixers. The effect is achieved due to a more accurate fulfillment of the conditions for switching the gates of each phase at the moment of zero crossing. This allows not only to reduce the level of higher harmonics of the current in the distribution network and improve the symmetry of voltages, but also to increase the stability of the equipment.
DESIGNING A LIGHTING DEVICE IN THE KOMPAS-3D
Authors: Lapshov Mihail , Prytkov Sergey
Published: December 2021

The article describes the development of an industrial LED lamp DPP-139. The main stages of design are presented. To create a 3D model, the KOMPAS-3d program was used.
RAPID PROTOTYPING TECHNOLOGIES FOR PRINTED CIRCUIT BOARDS
Authors: Pavlenko Boris
Published: December 2021

The article is devoted to description of actual rapid prototyping technologies for printed circuit boards. The advantages and weaknesses of various technologies are considered, the necessary equipment for their implementation is described.