bluuebunny/crossref_metadata_2025 huggingface dataset:
Green Accounting Practice on Corporate Performances
Authors:   Sriwijaya University, Purwohawati Yuliana , Robiani Bernadette ,   Sriwijaya University, Meutia Inten ,   Muhammadiyah Palembang University
Published: October 2020

Introduction. The low awareness of the industry in the application of the green industry through green accounting because when viewed in general as 2 sides of a coin, on the one side will bring benefits to the industry but on the other hand as if it would lead to the potential for increased costs, through environmental costs. The population is 184 industrial companies both state-owned enterprises and public companies. The sampling technique uses purposive sampling so that the samples obtained are 18 public companies. The data used in this study are historical data, such as financial data, earnings per share data and stock valuation in companies that apply green accounting and listings on the Indonesia Stock Exchange. Purpose. The purpose of this study is to determine the effect on earnings per share and stock valuation before and after the adoption of green accounting. Results. The results of the study concluded that there are significant differences and a positive effect between earnings before the application of green accounting and earnings after the application of green accounting. For the application of green accounting on stock price there is no significant difference between the stock price before and stock valuation after the adoption of green accounting, because there are three publicly traded companies that sell initial shares (IPOs) at the time of applying green accounting. Conclusions. There are significant differences and a positive effect between earnings before the application of green accounting and earnings after the application of green accounting. For the application of green accounting on stock price there is no significant difference between the stock price before and stock valuation after the adoption of green accounting.
Risk Management in the Context of Analysis of Foreign Economic Activities Performance Indicators by Customs Administrations of EU
Authors:   Research Institute of Fiscal Politics of the University Government fiscal service of Ukraine, Turzhanskyi Vitalii
Published: October 2020

Introduction. EU customs administrations use modern technologies in the customs control process that meet international standards in the field of risk management and WСO recommendations. At the same time, the development of partnerships between customs and business significantly reduces customs barriers, and the use of the most simplified procedures of honest participants in foreign economic activity contributes to the rapid and timely receipt of customs payments to the state budget. It is important to study the experience of EU countries in the analysis of risk-oriented criteria and key indicators of foreign economic activity of economic entities. Purpose. The purpose of the article is to study the features of the risk management process in the EU, to study the main groups of risks, indicators and criteria that characterize the foreign economic activity of economic entities and are analyzed by the EU customs authorities. Results. The article examines the features of the risk management process in the European Union. It is established that risk management of customs risks is associated with the analysis of performance indicators of foreign economic activity and the definition of criteria necessary for the identification and assessment of risk. The stages of the dynamic risk management process in the EU are established: establishment of the strategic, organizational and managerial process of risk management; risk analysis; risk processing; monitoring. The main groups of risks and the main groups of activity indicators of foreign economic activity subjects which are analyzed by customs authorities are defined. It is established that the current trends in the analysis of customs risks are modeling the supply chain of goods, the study of information related to the identified facts are incorrect and facts that may indicate the likelihood of non-compliance with customs legislation. Conclusion. Having studied the experience of the EU, the selection of subjects of foreign economic activity for detailed customs control is based on the analysis of indicators of foreign economic activity of economic operators using a system of risks as a set of criteria indicating possible violations of customs legislation. Therefore, the current trends in risk analysis are to pay more attention to the modeling of the supply chain of goods, research of information and performance of foreign trade entities related to the identified facts of illegality and facts that may indicate possible non-compliance with the rules of movement of goods across customs.
IMPLEMENTASI TEORI NAIVE BAYES DALAM KLASIFIKASI CALON MAHASISWA BARU STMIK KHARISMA MAKASSAR
Authors: Loelianto Irayori , Thayf Moh. Sofyan S , Angriani Husni
Published: October 2020

STMIK KHARISMA Makassar has graduated thousands of alumni since it was founded. However, the number of students registering is uncertain every year, although from 2016 to 2019 there has been an increase in the number of registrations. The problem is the percentage of the number of prospective students registering has actually decreased significantly. The purpose of this research is to implement the Naive Bayes theory in classification of STMIK KHARISMA Makassar prospective students. This research basically uses the Naive Bayes theory as a classifier, and is made using the Python programming language. At the classifier design stage, there were a total of 499 data collected from 2016 to 2019. The data was divided by a ratio of 80:20 for training data and test data. The result from the research indicate the level of accuracy of the classifier reaches 73%.
The first record of the trematode Urogonimus certhiae (Trematoda: Leucochloridiidae) in the Eurasian nuthatch Sitta europaea
Authors: Prokhorova E.E. , Vinogradova A.A. , Tokmakova A.S. , Ataev G.L.
Published: October 2020

Adult trematodes of the genus Urogonimus Monticelli, 1888 were found in the cloaca of a male Eurasian nuthatch Sitta europaea Linnaeus, 1758, the carcass of which was found in the Vyritsa Settlm. (Leningrad Prov., Northwest Russia). Based on morphological characters, the worms were identified as U. certhiae McIntosh, 1927. This is the first record of this parasite from the nuthatch and from Northwest Russia. We analysed nucleotide sequences of ITS1-5.8S-ITS2 rDNA of this species and found important differences with U. macrostomus (Rudolphi, 1803). Genetic and morphological data indicated that U. certhiae and U. macrostomus were two separate species. Phylogenetic analysis confirmed that Urogonimus and Leucochloridium Carus, 1835 were two distinct genera.
Structural and semantic features and communication functions reduplicative words in English
Authors:   Urgench State University, Rakhimova G. , Arnamuratov E. ,   Urgench State University
Published: October 2020

В этой статье анализируется типы и функции номинативных единиц, уточняются номинативные особенности сложного слова, рассматривается редупликация как структруно-семантические особенности редупликативных слов представляющие собое универсальное языковое явление. Кроме того, селекция примеров приводилось из лексикографических источников-одноязычных, двуязычных, энциклопедических, фразеологических словарей, а так же из специальных работ посвященных различным вопросам редупликации
Serbia on the way to the European Union
Authors:   Saint-Petersburg State University, Beloval P.
Published: October 2020

The article discusses the perspectives and possible consequences of Serbia’s EU integration. Much attention is given to the relationship building between Europe and Balkans. Finally, the paper explains the term “Privileged partnership” and deals with the migration issue
FEATURES OF MORTGAGE FINANCE IN THE FEDERAL REPUBLIC OF GERMANY
Authors:   Plekhanov State University, Nechaev A.
Published: October 2020

This article examines the features of the mortgage lending market development in Germany. The types and classifications of mortgage products are analyzed in detail. After analyzing the essence of the system of long-term residential real estate lending, we can analyze the dependence on the development of credit products and the growth in lending. Also, a separate section in the article considers financial costs and features of tax legislation
USER STORY METHODOLOGY APPLICATION IN WEB-DEVELOPMENT
Authors:   Far Eastern Federal University, Trufanov V.
Published: October 2020

This article discusses the new introduced technology "User History", which implies a connection and understanding of goals and objectives between software developers, managers and direct customers. The advantages and disadvantages of this implementation are analyzed
Methodology for constructing mathematical models for solving professionally oriented tasks of agricultural content for students of agricultural universities
Authors:   Primorskaya Gosudarstvennaya Sel'skokhozyaystvennaya Akademiya, Savel'yeva E. , Zdor D. ,   Primorskaya Gosudarstvennaya Sel'skokhozyaystvennaya Akademiya, Bondarenko Yu. ,   Primorskaya Gosudarstvennaya Sel'skokhozyaystvennaya Akademiya, Ostrovskaya I.
Published: October 2020

Формирование системы навыков и умений применять математические методы в решении прикладных задач в будущей профессиональной деятельности является одной из важнейших задач обучения математике студентов в аграрном вузе. В статье описаны основные этапы решения профессионально – ориентированных задач по математике посредством построения математических моделей. Представлены методика и примеры возможного их применения в обучении математики
Amber, red and blue LEDs modulate phenolic contents and antioxidant activities in eight Cruciferous microgreens
Authors: Alrifai Oday , Hao Xiuming , Liu Ronghua , Lu Zhanhui , Marcone Massimo F. , Tsao Rong
Published: October 2020

LEDs are applied in controlled environments to produce high-quality microgreens of various nutritional benefit. We investigate different ratios of amber, blue and red LEDs on the synthesis of antioxidant phytochemicals in 8 species of the Brassica genus of microgreens. Microgreens were grown under 8 different LED ratios using combined amber, blue and red ranging from 4.73–58.94%, 20.52–58.94% and 74.36–0.57%, respectively. Results indicated that the effect of the combined lighting on antioxidant activity, total phenolic contents (TPC) accumulation, or its sub-groups total flavonoid contents (TFC) and total anthocyanin contents (TAC), were species-dependent. With increasing amber and blue and concurrently decreasing red lighting, overall positive correlations were observed for TPC, TFC and antioxidant activities (DPPH and FRAP), and overall negative correlations for TAC and ORAC (p < 0.05). Current findings suggest the microgreens can be clustered into 3 groups based on phytochemical contents and sensitivity to the lighting: (i) high blue and amber dose-dependence producing high total phenolics and flavonoids content and DPPH antioxidant activity in radish, red Rambo microgreens; (ii) moderate to high sensitivity to overall lighting but no clear dose-dependence to the light in mustards Barbarossa and red kingdom; and (iii) mizunas, pac choi and other microgreens with various responses to lighting.
Russian-Malaysian Relations: Prospects for Development
Authors:   Institute of oriental studies, Russian academy of science (MOSCOW), Kochetkova E.V.
Published: October 2020

The article deals with the general economic situation in Malaysia, its place in the world economy, as well as the main areas of bilateral cooperation between Russia and Malaysia, its achievements and future prospects.
Analysing the reading skill development
in first grade pupils with psychological developmental delay
Authors: Ostashkova Valeriya N. , Kuzmin Dmitry N.
Published: October 2020

The article presents a theoretical review of the reasons of disability to form the reading skills, and analyzes the results of the research into forming the reading skills in first grade pupils with psychological developmental delay at the end of the school year.
Characteristics of information sources in education
from the perspective of their users
Authors: Yarkova Anna K.
Published: October 2020

The article deals with an acute issue of describing, assessing and searching for sources of information in the educational sphere. The author distinguishes four complex characteristics which allow a user to navigate the information flow and gives the tool for a critical evaluation of the source of information. The need for development of such criteria is becoming topical due to the current changes connected with global informatization of society and digitalization of education.
Elements of mobile education in higher education: development and carrying out of online surveys by using Kahoot internet service
Authors: Dronova Ekaterina N.
Published: October 2020

The article substantiates the relevance of the use of mobile learning technologies in higher education. The essence of the concept of “mobile learning” is revealed, the advantages of using mobile learning technologies for organizing the educational process are described. The work discusses in detail the technology of mobile learning Kahoot. Kahoot is an online service for developing and conducting online surveys. It is suitable for any academic discipline and is a great substitute for buying expensive remotes for the audience feedback system.
A Dialogue in Two Contexts: The Journey of Saudi Students in the United State of America and the Search for An I-Thou Relationship
Authors: Alshuaibi Abdulrahman A.
Published: October 2020

ABSTRACT This study aims to understand the essence of the participants’ experiences as dialogues, and the researchers used phenomenology as a methodology to deepen the understanding of cultural differences, especially for adults, that affect class dialogue. Research has been done to explore different kinds of participation manifestations. The cultural factor was also examined by the researchers to understand the influence of howcultural backgrounds of international students influence their class participation. The participants expressed their meanings emotionally, intellectually, and socially. The findings of this study conclude that the participants experienced the lack of dialogue in the Saudi educational context, stating that participating in a dialogue as a sign of human agency and freedom, and the concept of respecting others’ right to express themselves means respecting their human dignity. Also, the participants’ experiences demonstrated that dialogue is deeply important not only for educational aims but as a human right.
Aging and chronic illnesses: Membrane Lipid Replacement for restoring mitochondrial function and reducing fatigue, pain, and other symptoms in aged individuals
Authors: Nicolson Garth , Breeding Paul , Settineri Robert , De Mattos Gonzalo Ferreira
Published: October 2020

Membrane Lipid Replacement (MLR) is the use of functional dietary supplements containing cell membrane glycerolphospholipids and antioxidants to safely replace and remove damaged essential membrane phospholipids that accumulate during aging and in various chronic and acute illnesses. Most, if not all, clinical conditions and aging are characterized by cellular membrane phospholipid free radical oxidative damage, resulting in loss of membrane and cellular functions. In particular, loss of mitochondrial function, the key organelle responsible for over 90% of cellular energy production, can result in excess fatigue and other symptoms, and this is a common problem in almost all, if not all, age-related chronic diseases. Clinical trials have shown the benefits of MLR supplements in replenishing damaged membrane phospholipids and restoring mitochondrial function, resulting in reductions in fatigue and other symptoms in aged subjects and patients with a variety of clinical diagnoses. Here we have specifically reviewed the beneficial results of MLR on subjects older than 60 years. MLR provides general membrane and nutritional support during aging and illnesses to improve membrane function and overall health without risk of adverse effects. The case reports here and elsewhere and published clinical trials demonstrate that this is a safe and effective alternative or addition to pharmaceutical approaches for alleviating fatigue, pain, gastrointestinal and other symptoms associated with normal aging and age-related chronic illnesses.Keywords: Aging, Fatigue, Pain, Gastrointestinal symptoms, Phospholipids, Clinical trials, Case reports, Cellular membranes
Influence of a Food Supplement on the Gut Microbiome in Healthy Overweight Women
Authors: Joller Peter , Cabaset Sophie , Maurer Susanne
Published: October 2020

Objectives: We attempted to influence the gut microbiome in 26 women with a BMI (Body Mass Index: kg/m2) between 30 and 35, and aged 25 to 35 years with an herbal yeast-based dietary supplement (3 x 5ml/d) during 3 weeks in a first pilot trial.Methods: Shotgun Metagenomic Sequencing in 2 stool samples of each participant.Results: The majority of the bacteria in the gut microbiome were altered to an extent, which could have an impact on health. Five bacterial species found were identical to probiotic species known as good butyrate producers and described as beneficial for the gut. Seventy percent of our study cohort showed an increase in the majority of these beneficial microbes during the study. The ratio of Firmicutes to Bacteroidetes is an important parameter in analyzing overweight persons. Twelve of the participants initially showed a Firmicutes to Bacteroidetes ratio above 1.6. After three weeks, five of these women normalized. Overall, 14 of the 26 participants had a reduction of their F/B ratios.Conclusions: A baker’s yeast-based food supplement can modulate the gut microbiome of overweight young women within 3 weeks to an extent described in the literature as influencing well-being and health.
Investigation of the contribution of concentrated growth factor (CGF) and processed lipoaspirate (PLA) to wound healing in diabetic rats
Authors: BOLAT Ali , GÜLTEKİN Yıldırım
Published: October 2020

ABSTRACT

Aim: The aim of the study is to show the effectiveness of concentrated growth factor (CGF) and processed lipoaspirate (PLA) in wound healing in diabetic rats.

Materyal and Method: A total of 30 rats were used in the study. İt was divided into 3 groups as CGF, PLA and control group. The rats were made diabetic using Sreptozotocin IP. A 5mm diameter wound was created on one of the hind legs of all rats by using a punch. CGF and PLA were applied to the lesions. Daily wound size and wound condition were recorded on days 3, 5 and 10. At the end of the study, blood samples were taken for TNF-α, TGF-β, IL-1, PDGF, FGF and VEGF measurements before the rats were sacrificed.

Results: The mean wound diameters measured on the 3rd day in the study were 4.6 ± 0.06 mm in the control group, 4.1 ± 0.05 mm in the CGF group, and 4.4 ± 0.07 mm in the PLA group. The wound diameters measured on the 5th day were 3.1 ± 0.04 mm in the control group, 1.6 ± 0.05 mm in the CGF group and 2.7 ± 0.06 mm in the PLA group (P
Analysis and Estimation of Lycopene Extracted from Tomatoes
Authors: Fatima Mehreen , Saeed Kainat
Published: October 2020

Lycopene is a carotenoid without provitamin-A activity which functions as an important antioxidant. It is a carotenoid present in human blood and other tissues. The intake of dietary lycopene reduces the risk of many diseases such as eye diseases, diabetes, and cardiovascular diseases. Tomatoes are a major source of lycopene. This study aims at finding a suitable method of extraction and estimation of lycopene from tomatoes. Pectinase, pectinase and ultrasound waves, solid state extraction and spectrometric measurements were used for the said purpose. It was deduced that by using these methods a good quantity of active lycopene can be extracted from red and raw (green) tomatoes which can be used further for therapeutic purposes. These are fast methods to extract lycopene in which pectinase is also extracted simultaneously, thus reducing the cost of buying commercial pectinase. These methods can be used on a small and/or large scale for the preparation of therapeutic medicine as well as for waste management, since vegetable waste can also be used for lycopene extraction. Further alterations can also be made to increase the efficiency of lycopene extraction.
PENGARUH STRUKTUR AKTIVA DAN LIKUIDITAS TERHADAP STRUKTUR MODAL
Authors: Komariah Nurul , Nururahmatiah Nafisah
Published: October 2020

This study aims to determine the effect of asset structure and liquidity on capital structure at PT. INDOFOOD SUKSES MAKMUR Tbk. The population in this study is all data from PT. Indofood Sukses Makmur Tbk from the first listing on the Indonesia Stock Exchange in 1994 for 24 years, from 1994 to 2018 with the sample used for 6 years, from 2013 to 2018. The sampling technique used is purposive sampling. Data analysis techniques used are the classical assumption test, multiple linear regression, multiple correlation coefficients, coefficient of determination and hypothesis testing (t-test and f-test). The results of this study prove that the Asset Structure has a partially significant effect on the Capital Structure,because the larger the asset structure, the greater the capital structure, it is due to the existence of a large debt obtained can be large. Liquidity has no significant effect partially on the Capital Structure,where company liquidity does not affect the size of the capital structure, and simultaneously the Asset Structure and Liquidity have significant effect on the Capital Structure at PT. Indofood Sukses Makmur tbk.
PENGARUH QUICK RATIO TOTAL ASSET TURNOVER DAN RETURN on INVESTMENT TERHADAP HARGA SAHAM
Authors: Sari Dian Indah
Published: October 2020

This study aims to determine the effect of Quick Ratio, Total Asset Turnover and Return on Investment on the share price of Pharmaceutical Industry companies listed on the Stock Exchange in the 2016-2019 period. This research is a quantitative descriptive study. This study took samples from pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2016-2019. Data analysis used included multiple linear regression analysis. The conclusions of this study are as follows: The Quick Ratio (QR) variable has no significant effect and has a positive effect on stock prices. The Total Asset Turnover (TAT) variable has a significant effect and has a positive effect on stock prices. The Return on Investment (ROI) variable has a significant effect and has a positive effect on stock prices. Variable Quick Ratio (QR), Total Asset Turnover (TAT) and Return On Investment (ROI) simultaneously have a significant effect on stock prices
ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENILAI KINERJA KEUANGAN PADA KANTOR BADAN PENDAPATAN DAERAH KABUPATEN OKU
Authors: Dona Eka Meiliya , Lestari Verza Ayu
Published: October 2020

The purpose of the study was to determine the financial performance of the OKU Regency Revenue Agency office analyzed from the 2013-2017 budget realization report. The method used is descriptive quantitative using economic levels, efficiency, and effectiveness. From the results of the analysis it was concluded that the financial performance based on the analysis of economic levels in 2013-2017, namely varied economic rates averaged 89.48% with criteria quite economical, this shows the ability of the government to economize spending is quite good. The level of efficiency in the OKU Regency Revenue Agency increased from year to year, the average efficiency level in 2013-2017 was 62.58% with efficient criteria because the realization of local tax revenue was greater than the costs incurred to collect local taxes, this shows the government's ability to streamline income and expenditure is good. And the level of effectiveness of PAD revenue is fixed or stable from year to year, the average level of effectiveness in 2013-2017 is 114.39% with very effective criteria, this shows the ability of the government to achieve the revenue budget set by the OKU Regency Revenue Agency isvery effective.
PENGARUH RETURN ON ASSETS RETURN ON EQUITY DEBT TO EQUITY RATIO DAN BOOK VALUE PER SHARE TERHADAP HARGA SAHAM
Authors: Putri Nyayu Khairani , Septianti Dian
Published: October 2020

The purpose in this research is to explain the influence Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), and Book Value per Share (BVS) on stock price in the manufacture sector at Indonesian Stock Exchange. Sample in this study were 50 companies in manufacture sector in period 2015-2017. Data were chosen by using purposive sampling. Data were analyzed by using multiple regression analysis. The result of the research showed; ROA and BVS has positive and significant effect on stock price. ROE have negative but not significant effect on stock price. DER has positive but not significant effect on stock price.
Understanding the Problem by Modeling the Subject Area (with the Goal of Creating a Task Generator)
Authors:   Saint Petersburg Electrotechnical University, 5, building 3, st. Professora Popova, 197376, Saint Petersburg, Russia, Ivanov Sergei G. , Pozdnyakov Sergei N. ,   Saint Petersburg Electrotechnical University, 5, building 3, st. Professora Popova, 197376, Saint Petersburg, Russia
Published: October 2020

This article presents a theoretical analysis of the problem of comprehending educational material in mathematics on the example of a problem that was proposed by NN Pangina as a “touchstone” for studying the interaction of a teacher and a student in organizing the latter’s independent work (from ed.: Pangina’s article is published in this issue of the journal). The article discusses a methodological approach based on changing the pedagogical goal in relation to the task. Instead of starting with a search for a solution to the problem with specific data and focusing the student’s attention on “building a route” from the conditions of the problem to what needs to be found, it is proposed to build models that allow generating new problems similar to the one given. This formulation of the problem changes the psychological attitude of the student, relieves him of responsibility for the success of solving a specific problem. At the same time, prompted pushed by the teacher, the student builds various simulation models that can be easily programmed and turned into problem generators, thereby forming a mathematical model of the problem area in which the problem was set. The proposed approach is based on the activity approach proposed in the works of AN Leontiev in the 70s of the last century [1], the idea of bringing out difficult-to-understand intellectual actions outside in order to use the mechanism of internalization [1, 2] and the works of Simour Papert related to the use of computer artifacts as intermediaries for comprehending new mathematical ideas [3, 4].
Organizacja polskich sił zbrojnych podczas walk
z Ukraińcami we Lwowie (1–21 listopada 1918 r.)
według materiałów archiwalnych Wojskowego Biura
Historycznego i Archiwum Akt Nowych
Authors: Rutar Volodymyr
Published: October 2020

W opracowanych materiałach zasobów archiwalnych Wojskowego Biura Historycznego
oraz Archiwum Akt Nowych odkryto wiele wcześniej nieznanych informacji dotyczących
organizacji wojska polskiego z okresu walk listopadowych 1918 r. we Lwowie. Fakt ten
świadczy o tym, jak bardzo ów temat pozostaje aktualny, chociaż co roku ukazują
się nowe publikacje mu poświęcone. Zawarte materiały opisują proces kształcenia
pół-ochotniczych jednostek i ich przekształcenie w regularne jednostki wojskowe.
W artykule ukazano Wojsko Polskie, nie od strony udziału w działaniach zbrojnych
a od strony fi nansowej oraz organizacyjnej podstaw służby, mobilizacji, wykształcenia,
zaopatrzenia i uzbrojenia.
Всесоюзна спілка євангельських
християн-баптистів (ВСЄХБ), як об’єкт оперативної розробки
радянських спецслужб 1942–1948 рр.
Authors: Korotaiev Oleksandr
Published: October 2020

W artykule analizuje się rola, jaką odegrały radzieckie organy bezpieczeństwa
w prowadzeniu polityki wyznaniowej, nakierowanej na środowiska protestanckie,
na terenach Ukrainy Radzieckiej w latach 1942–1948 na przykładzie stworzenia prze
owym organie komórki wyznaniowej pod nazwą Wszechzwiązkowa Rada Chrześcijan
Ewangelicznych Baptystów (WREChB) oraz aparatu republikańskich i okręgowych
pełnomocników tzw. starszych prezbiterów. W artykule również przedstawiono
plany bezpieki dotyczące wykorzystania kierownictwa WREChB do realizacji zadań
agenturalno-operacyjnych, związanych z wchłonięciem innych bliźniaczych organizacji
religijnych na terenie Związku Radzieckiego (zielonoświątkowców, darbistów,
reformistów i t.p. ), co spowodowało zmniejszenie ich liczebności, podporządkowanie
wpływom władzy radzieckiej, a w konsekwencji prowadziło do ich moralnego
i fizycznego wyniszczenia.
Impacto do Estado Nutricional e da Força Muscular Sobre o Estado de Saúde Geral e Qualidade de Vida em Pacientes com Câncer de Trato Gastrintestinal e de Pulmão
Authors: Pastore Carla Alberici , Oehlschlaeger Maria Helena Klee , Gonzalez Maria Cristina
Published: October 2020

Introdução: A desnutrição e frequente em pacientes oncológicos, interferindo na funcionalidade e na qualidade de vida. Objetivos: Avaliar o impacto do estado nutricional e da força muscular na qualidade de vida de pacientes com câncer do trato gastrintestinal e de pulmão indicados a quimioterapia. Método: Estudo transversal em um serviço de quimioterapia do Sul do Brasil. Os pacientes tiveram o estado nutricional avaliado pelo Índice de Massa Corporal e pela Avaliação Subjetiva Global, a funcao muscular avaliada por dinamometria; e o domínio de Estado de Saude Geral e Qualidade de Vida avaliado pelo questionário European Organization for Research and Treatment of Cancer – Quality of Life Questionnaire Core-30. Os dados foram analisados no pacote estatístico Stata 11.1R. Resultados: A maioria dos pacientes era homem (57,1%) e a idade media foi 63,9 ±22,6 anos. Tumores de trato gastrintestinal foram mais prevalentes (74%). Segundo o Índice de Massa Corporal, 60% da amostra estava eutrófica; porém a Avaliação Subjetiva Global encontrou somente 13% bem nutridos. O escore de qualidade de vida medio foi 68 ±21,3. A média da forca de preensão manual não dominante foi 25,7 ±10,1Kgf, sem associação com qualidade de vida (p=0,3). O pior estado nutricional associou-se com menores escores de qualidade de vida tanto pelo Índice de Massa Corporal (p=0,04) quanto pela Avaliação Subjetiva Global (p=0,007). Conclusão: Houve alta prevalência de desnutrição segundo a Avaliação Subjetiva Global, e o estado nutricional influenciou significativamente o Estado de Saúde Geral e Qualidade de Vida, não estando; porém, a força muscular associada.
Deteksi Cemaran DNA Babi Dengan RT-PCR Pada Sosis Tanpa Logo Halal MUI Dari Empat Kecamatan di Kabupaten Pandeglang Banten
Authors: Maulani Tuti Rostianti , Susilo Hadi , Indriati Marlinda , Suhaemi A
Published: October 2020

Sosis merupakan produk olahan daging yang cukup digemari di masyarakat khususnya di Kabupaten Pandeglang Provinsi Banten.   Pentingnya sertifikat halal atau adanya logo halal MUI (Majelis Ulama Indonesia) untuk produk olahan daging membuat masyarakat muslim yakin untuk mengkonsumsinya.  Tujuan dari penelitian ini adalah identifikasi cemaran DNA babi  pada produk sosis yang beredar di 4 kecamatan di Wilayah Kabupaten Pandeglang tanpa logo halal MUI menggunakan RT-PCR (Real Time- Polymerase Chain Reaction) dan Pork Detection Kit.  Metode dalam penelitan ini diawali dengan menggunakan Pork Detection Kit untuk pengujian antigen babi sebagai kontrol positif dan daging sapi sebagai kontrol negatif yang akan digunakan untuk running RT- PCR. Hasil running RT- PCR terhadap sampel DNA sosis di wilayah 4 (empat) kecamatan di Kabupaten Pandeglang (Majasari, Picung, Munjul, Cimanuk) tanpa label halal MUI menunjukkan trend DNA kontrol negatif pada kurva amplifaksi RT- PCR. Hal ini teridentifikasi bahwa sampel DNA sosis tanpa label halal MUI di 4 kecamatan di Kabupaten Pandeglang tidak tercemar DNA babi
Policy Forum: The Case for an Annual Net Wealth Tax
Authors: Jackson Andrew , Sanger Toby
Published: October 2020

The public and policy makers are showing a renewed interest in wealth taxes as a possible response to the problem of wealth inequality. This article describes the recent trend of rising wealth inequality, and the factors contributing to it, in developed countries, including Canada. The authors argue that an annual wealth tax could and should counter the trend, and that such a tax is both justifiable on economic grounds and technically feasible. They assert that the taxation of capital income does not adequately address the largely tax-free accumulation of large fortunes, and that an annual wealth tax is preferable to property taxes, which exclude the taxation of financial assets and are levied on gross rather than net wealth. The article responds in detail to major criticisms of an annual tax on wealth, arguing that such a tax is needed to achieve a more equal distribution of wealth while raising additional revenues.
Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance
Authors: Trivedi Viswanath Umashanker , Mawani Amin
Published: October 2020

Using two experiments, this study examines taxpayers' decisions on how much income to report in the presence of tax auditors and post-reporting tax advisers, respectively. In the first experiment, we examine taxpayers' compliance in the presence and absence of corrupt auditors. In the second experiment, we examine taxpayers' compliance in the presence of corrupt tax auditors and compare it with their compliance in the presence of tax advisers retained by the taxpayers upon being audited. The bribes sought by corrupt auditors from audited taxpayers are expressed in the form of a percentage of taxes and penalties payable.

The sequence of events in the first experiment is as follows: (1) the taxpayer decides what percentage of income to report to the tax authority; (2) the taxpayer finds out whether or not he or she is audited; and (3) the taxpayer pays any unpaid taxes and penalties if audited by a non-corrupt auditor, or decides whether to pay a bribe if the auditor is corrupt. In the second experiment, step 3 is replaced by the taxpayer having to decide whether to bribe the corrupt tax auditor without hiring a tax adviser, or to retain a (dispute resolution) tax adviser in the absence of a corrupt tax auditor to contest the penalties and underreporting of income. Participants' learning from earlier rounds of the experiment can affect their reporting choice in subsequent rounds.

The results of our first experiment show that overall taxpayer compliance is reduced in the mere presence of a corrupt tax auditor, even when bribe-seeking may offer no net after-tax monetary benefits to the taxpayers. This demonstrates the corrosive effects of corrupt auditors. Taxpayer compliance declines even further when taxpayers receive net monetary benefits from bribing the corrupt auditor.

The second experiment examines whether the involvement of a professional tax adviser increases or decreases the percentage of income reported compared to the baseline compliance in the presence of a corrupt tax auditor. If the tax adviser serves as a gatekeeper and moral authority, the percentage of income reported by the taxpayer client could increase in the presence of a tax adviser. However, if the tax adviser effectively serves to simply override the tax penalties imposed on the taxpayer, the percentage of income reported by the taxpayer client could decrease. Our experimental results show that in the absence of corrupt auditors, tax advisers are better at improving taxpayer compliance compared to the baseline compliance in the presence of a collusively corrupt tax auditor. This suggests that tax advisers do serve as moral gatekeepers for the tax system.
Design and Implementation of a Collaborative Communication Network for Video Conference Services
Authors:   Military Technical Academy ‟Ferdinand I”, Rădoi Mihăiță , Ciotîrnae Petrică ,   Military Technical Academy ‟Ferdinand I”
Published: October 2020

Under the current global conditions, strong emphasis is put on saving resources and reducing costs, migrating to collaborative unified communications solutions and developing open-source Web applications. The secure video-conferencing system will mainly use VoIP and WebRTC technologies to make multimedia calls, allowing end-users mobile and remote access (MRA) and therefore to facilitate communication between different networks, as well as the accessibility and the interoperability with any type of technology and device. This article will analyze the scalable implementation of the real-time communications network, providing redundancy and load balancing, therefore ensuring the high availability of the entire collaborative communications system. The call control and the dial plan are done through the Unified Call Manager software and WebRTC videoconferencing external access functionality is provided by configuring Traversal Using Relays around NAT (TURN) service across the Expressway Series server pair (Core & Edge). The ability to manage and monitor virtual meetings remains the responsibility of the open-source management tools.
Electromagnetic Susceptibility Measurement of Military Radio Electronic Equipment
Authors:   Military Technical Academy ‟Ferdinand I”, Popa Robert
Published: October 2020

Whereas the EMC of a piece of equipment represents a requirement which must be fulfilled according to the applicable EMC standards, in order not to disturb the functionality of other devices, the EMS of that equipment has the same importance, since its prime purpose is to perform and to achieve the scope for which it was designated. Thus, the measurement of the equipment’s EMS became an important aspect to be considered by any manufacturer, because, on the opposite side, any buyer will be very focused to check, before buying, the compliance of equipment with the Standards provisions on EMS matter. This article provides a synthetic updated overview of the main aspects related with the EMS test conditions, test methods and results interpretation, from the Military Standards prospective.
La perspectiva de Maharastra, la exportación española en el sector de bienes industriales
Authors: Álvarez Vanesa , Freijo José Manuel
Published: October 2020

El estado indio de Maharastra y su capital, Mumbai, han liderado el desarrollo industrial de India en el último siglo. En la actualidad, las políticas del estado siguen buscando promover las fortalezas industriales de la región, entre las que destacan sus consolidadas instituciones, sus ventajas logísticas, y la existencia de una amplia red de clústeres y servicios de apoyo en diferentes sectores. 

Son muchos los retos y oportunidades que ofrece el mercado indio a las empresas españolas. A pesar de su complejidad, un enfoque de medio y largo plazo, y un correcto entendimiento, planificación y seguimiento de este mercado permitirán explotar las ventajas comerciales que aún permanecen latentes en muchos sectores. Entre estos sectores de oportunidad, en el apartado industrial, destacan el de la automoción ligada a las nuevas formas de movilidad, el de la máquina herramienta, y el de la maquinaria de envase y embalaje.
Review of the monograph by V. S. Kruglyk "The system of training of future software engineers for the professional activity at higher educational institutions"
Authors: Lazariev Mykola , Sushchenko Andrii , Yeremieiev Volodymyr
Published: October 2020

In the publication the scientific-theoretical and methodological monographic study of V. S. Kruglyk "The system of training of future software engineers for the professional activity at higher educational institutions" has been analyzed, the study reflects the author conceptual approach to the scientific understanding of the problem of training software engineers for professional activities. The structure and content of the monograph have been analyzed; the scientific novelty of the research which consists in the development and substantiation of the author pedagogical system of training future software engineers for their professional activity and the structure of professional competence of a software engineer has been highlighted.
Development of software for the study of ornithocomplexes on the territory of wind stations using the results of observations by the route counting method
Authors: Yeremieiev Volodymyr
Published: October 2020

An information system (IS) BIRDS2 has been developed for storing and analyzing data obtained by monitoring the behavior of birds on the territory of wind power plants (WPPs) using the route accounting method. The program code is compiled on the basis of Windows Forms technology in the Microsoft Visual Studio Community 2019 software development environment. The operation of the program was tested by comparing the results of monitoring bird migration on the territory of the Primorsk-1 wind farm with known literature data. The sample size of registered birds used for analysis consisted of 8927 birds, of which 802 were of the transit type, 2511 were of the forage type, and 5614 were of the nesting type. The observations were carried out by the route counting method, adapted by V. D. Siokhin and P. I. Gorlov in relation to the territory of wind parks. During the monitoring process, eight parameters were recorded: the date of observation, the time of registration, the coordinates of the registration on the Google map, the number of birds, the species of the individual, the direction of flight, the type of location on the territory of the wind farm (transit, forage, nesting), and the flight altitude. The user-friendly interface allows you to analyze the behavior of birds on the territory of the station according to all accounting characteristics. The IS makes it possible to determine the number of birds in flight over the territory of the wind park at a given time, to find the coordinates of the points of intersection of the bird's flight path with the boundaries of the wind farm, to calculate the length of the bird's flight path over the area occupied by the wind park.
Aplikacja koncepcji zarządzania wartością VBM w publicznych instytucjach kultury
Authors: Osiichuk Dmytro , Wnuczak Paweł
Published: October 2020

W artykule zaprezentowano koncepcję zarządzania wartością VBM dostosowaną do specyfiki publicznych instytucji kultury. Proces dostosowawczy obejmuje przede wszystkim uwzględnienie społecznych korzyści generowanych przez instytucje kultury oraz zastosowanie w kalkulacji społecznej stopy dyskontowej. Prezentowana koncepcja umożliwia ocenę społecznej racjonalności działalności prowadzonej przez niekomercyjne instytucje kultury. W celu lepszego zobrazowania proponowanych rozwiązań przedstawiono przykład liczbowy prezentujący omawianą w artykule metodykę.
The Story of Josef Lainck: From German Emigrant to Alien Convict and Deported Criminal to Sachsenhausen Concentration Camp Inmate
Authors: Grams Grant W.
Published: October 2020

Josef Lainck, a German national emigrated to Canada in July 1927. He arrived in Quebec City and travelled west to Edmonton, Alberta where he became a burglar and shot a police officer. Lainck was arrested in November 1927 and deported to Germany in 1938, upon arrival he was arrested and interned in the Sachsenhausen concentration camp until April 1945. This article will examine Lainck’s emigration to Canada, arrest and deportation to Nazi Germany. Lainck’s case is illuminating as it reveals information on deportations from Canada and the Third Reich’s return migration program and how undesirables were treated within Germany. The Third Reich’s return migration plan encouraged returnees to seek their deportations as a method of return. Canadian extradition procedures cared little for the fate of foreign nationals expatriated to the country of their birth regardless of the form of government or the turmoil that plagued the nation. This work will compare Canadian to American deportation rates as an illustration of Canada’s harsh deportation criterion. In this article, the policies and practices of immigration and deportation are discussed within a framework of insecurity as a key driver for human mobility in the first half of the 20th century.
ДОСВІД ВИКОРИСТАННЯ ДИСТАНЦІЙНИХ ТЕХНОЛОГІЙ В ОРГАНІЗАЦІЇ ВИХОВНОЇ РОБОТИ ПЕДАГОГІЧНИХ ЗАКЛАДІВ ВИЩОЇ ОСВІТИ В УМОВАХ КАРАНТИНУ
Authors: Пономарьова Г. Ф.
Published: October 2020

У статті репрезентується досвід організації виховної роботи із використанням технологій дистанційної освіти в умовах карантину. Аналізуються засоби і технології online й offline комунікацій для усіх учасників освітнього процесу, із зазначенням конкретних програм і платформ. Пропонуються доповнення до традиційних правил спілкування й етикету, саме із врахуванням нових умов здобуття освіти. Формулюються поради для викладачів та здобувачів освіти із визначенням конкретних рекомендацій технічного і етичного характеру, спрямовані на полегшення комунікацій в online чатах та конференціях. Висвітлюється досвід організації виховної роботи з використанням дистанційних технологій у Комунальному закладі «Харківська гуманітарно-педагогічна академія» Харківської обласної ради за трьома провідними змістовими напрямами (виховання професіонала-інтелігента, громадянина-патріота, духовної високоморальної особистості), у форматі online/offline для індивідуальних, групових і масових заходів. У статті представлені результати дослідження проблем організації дистанційного освітнього процесу (для викладачів і здобувачів), зокрема виховання, в умовах карантину. Запропоновані шляхи вирішення означених проблем із характеристикою і змістом конкретних заходів.
ОСНОВНІ КОНЦЕПТУАЛЬНІ ПОЛОЖЕННЯ Й ІДЕЇ ВИХОВАННЯ ОСОБИСТОСТІ В УЧЕННІ Г. П. ШЕВЧЕНКО
Authors: Рашидова С. С.
Published: October 2020

Стаття присвячена аналізу вчення Галини Павлівни Шевченко (доктора педагогічних наук, професора, дійсного члена НАПН України, директора науково-дослідного Інституту духовного розвитку людини, завідувача кафедри ЮНЕСКО «Духовно-культурні цінності виховання та освіти», завідувача кафедри педагогіки Східноукраїнського національного університету імені Володимира Даля, члена Національної комісії України у справах ЮНЕСКО) щодо основних концептуальних ідей виховання особистості.

Новизною роботи є той факт, що до цього часу спроб вивчення, аналізу і концептуального та системного осмислення вчення Г. П. Шевченко ще не було, але які наразі потребують такого осмислення.

У всіх своїх працях учена наголошує на особливій значущості виховання, яке спрямоване на формування досконалості особистості, на її окультурення, одухотворення тощо.

Всі праці автора спрямовані на розкриття проблем, пов’язаних з двома основними напрямами в вихованні особистості: художньо-естетичним і духовним. В межах цих напрямів побудовані концепції і цікаві концептуальні ідеї, про які йдеться в представленій статті.

Окреслені напрями в творчості Г. П. Шевченко не існують окремо. Вони інтегровані один в одному, взаємозалежні. Тож, одна з основних (можливо, головних) ідей полягає в тому, що духовне не можливе без художньо-естетичного; і, навпаки, духовне існує, живе в межах художньо-естетичного, в межах мистецтва.

Таке розуміння виховання стає можливим у духовному і художньо-естетичному середовищі через засоби мистецтва, ідеальні образи, особистий приклад тощо. Це нове розуміння виховання і нові в лексиці педагогічної науки поняття (людинотворчість, культуротворчість, духотворчість) розкри­вають увесь сенс виховного процесу – заради Людини, її становлення, розкриття її задатків, розвитку здатностей, найкращих потенцій, становлення її духу, збагачення і творення духовного світу.

Здійснене дослідження не вичерпує всіх питань, проблем, ідей і положень, піднятих у наукових розвідках Г. П. Шевченко; воно лише схематично окреслює авторське бачення тих головних положень і ідей, яким присвячено науково-творчу діяльність вченої і які стали базовими положеннями для продовжувачів цих ідей в Україні, для їх розвитку її науковою школою, і  знайшли відгук і співзвуччя з ідеями вчених зарубіжжя.