bluuebunny/crossref_metadata_2025 huggingface dataset:
Legal consciousness as a prerequisite for person’s lawful behavior: retrospective view, modern interpretation
Authors: Shulha А. М.
Published: February 2023

The basics for legal consciousness as a prerequisite for lawful behavior of a person have been investigated. It has been noted that in today’s conditions the term “legal consciousness” is understood broadly, it covers, which is paradoxical or insufficiently correct from a critical point of view, both conscious and unconscious in the legal sphere of the inner world of man, that is, there is a need to distinguish between the concepts of “legal consciousness” and “legal subconsciousness”.

It has been noted that in the context of the logic of formation of the mechanism of internal determination of lawful behavior in the structure of legal consciousness of a person, static and dynamic parts can be conditionally distinguished. The statics of legal consciousness is embodied by legal awareness (“knowledge of law”) as a psychological basis for the conscious implementation of legal norms. The dynamic element is understood as a certain generalized internal driving force (conscious, unconscious) that leads to the objectification of lawful behavior. The dynamics of legal consciousness is embodied by the motivation of lawful behavior (“lawful motivation”). The motivation of a person’s lawful behavior should be distinguished from the psychological mechanism of the law, the mechanism of making a lawful decision by a person, the mechanism of conscious-willful lawful behavior of a person, while the motivation is not reduced to motives as a certain set (set) of them. Distinguishing between the motivation of conscious lawful behavior and the motivation of objectively lawful behavior of a person indicates the existence of such phenomena as quasi-legal consciousness, quasi-legal motivation.

It has been emphasized that a variant of debatable terminology that reflects the psychological mechanism of law is the phrase “negative motives” and “positive motives”. It has been noted that lawful behavior as a fact can be motivated and unmotivated, but unmotivation does not mean the absence of a motive, but its unconsciousness. Accordingly, it is necessary to distinguish between conscious in lawful behavior and unconscious in lawful behavior (legal attitudes, habits, skills, legal intuition). The so-called fixed attitudes as an internal prerequisite for lawful behavior are unconscious, while social attitudes can be conscious. Legal attitudes are the basis for legal value orientations. It has been noted that the concept of “sense of law” as an element of motivation of lawful behavior is actually identical to the concept of “legal intuition”, which as a result of legal socialization of a person is at the same time their moral intuition. It also has a connection with the legal mentality of a person.
ІНФОРМАЦІЙНО-ТЕХНОЛОГІЧНЕ ЗАБЕЗПЕЧЕННЯ ВЗАЄМОЗВ’ЯЗКУ МІЖ ПРИНЦИПАМИ ПУБЛІЧНОГО УПРАВЛІННЯ У СОЦІЯЛЬНІЙ СФЕРІ
Authors: Сем’янчук Петро , Фасолько Тетяна
Published: February 2023

Розкрито суть, обґрунтовано необхідність і з’ясовано важливість соціяльно-політичних та організаційних принципів функціонування органів публічного управління у сфері соціяльного забезпечення. Встановлено, що в межах соціяльно-політичних принципів публічного управління прийнято виокремлювати такі як: демократизм, рівноправність, рівність, гласність та об’єктивність. Встановлено, що в межах організаційних принципів управління сферою соціяльного забезпечення прийнято виокремлювати такі як: галузевий, територіяльний і функціональний. З’ясовано, що інформаційно-технологічне забезпечення підсилює взаємодію соціяльно-політичних та організаційних принципів упорядкування соціяльної роботи на усіх рівнях. Тіснота взаємодії соціяльно-політичних та організаційних принципів функціонування органів публічного управління у сфері соціяльного забезпечення визначає ступінь результативности місцевої, реґіональної і національної соціяльної політики.
La crisi della democrazia rappresentativa di fronte alla democrazia digitale
Authors: Balaguer Callejón Francisco
Published: February 2023

La percezione culturale dei progressi tecnologici viene trasferita ai processi democratici e costituzionali, creando l'illusione che ci sia una corrispondenza tra sviluppo tecnologico e sviluppo politico. In tal senso, la democrazia può evolversi nello stesso modo in cui si evolve la tecnologia? E questi progressi tecnologici implicano necessariamente un progresso costituzionale e democratico? Il contributo analizza l'impatto delle nuove tecnologie sui processi democratici dal punto di vista della contrapposizione tra democrazia rappresentativa e democrazia digitale.
Il principio "do no significant harm": ambiguità, caratteri e implicazioni di un criterio positivizzato di sostenibilità ambientale
Authors: Maria Caruso Giovanni
Published: February 2023

Il principio "do no significant harm" si è rapidamente affermato nel contesto europeo fino a diventare uno dei parametri condizionanti l'accesso ai finanziamenti del Next Generation EU. Il contributo, partendo dall'analisi della disciplina di riferimento, ne ricostruisce le caratteristiche essenziali e, mettendo in risalto assonanze e differenze rispetto ad altri strumenti posti a tutela dell'ambiente, offre un primo inquadramento giuridico della valutazione che sottende. Anche in ragione dell'ambiguità della disciplina di riferimento, l'applicazione del principio, benché contribuisca alla definizione del ruolo economico delle istituzioni europee, presenta significative problematiche che vengono declinate anche in funzione di possibili interventi di razionalizzazione.
Management between crises and emergencies. Toward an "absential" approach
Authors: Barile Sergio , La Sala Antonio , Bianco Rosario
Published: February 2023

The aim of this study is to propose a new approach to decision making based on information variety endowment and configuration. The research adopts an exploratory methodology and a qualitative approach, deepening and analyzing both academic and non-academic studies. The study found the existence of general characteristics in the dynamics of human behavior and in that of social phenomena, characters that lead to specific paths of decision and action based on information variety endowment of decision makers. The developed conceptualization needs verification through appropriate tools and tested in empirical settings. The study can support the decision-making process of individuals, organizations, and whole societies - understood as viable systems - in the current dynamic and unpredictable context. This is the first work to propose an absential approach for the framing of managerial problems, recognizing that current methodologies are not capable of effectively responding to uncertainty and unpredictability of the melted result of economic, political, and social environments interaction. Eventually, this is the first work to engage in a mathematical demonstration of decision-making essentiality.
Social Dreaming Matrix online al tempo della pandemia e della guerra
Authors: Gasseau Maurizio
Published: February 2023

Con l'integrazione del digitale, la Social Dreaming Matrix ha ac- quisito interessanti cambiamenti teorici e clinici. L'autore mostra come la SDM online abbia contribuito a dare agli psicoterapeuti di una comunità internazio- nale la possibilità di restare connessi condividendo ed elaborando le esperienze traumatiche attraversate con la pandemia e la guerra.
Far pace con il conflitto? Una lettura sistemico-relazionale
Authors: Di Cesare Giovanni
Published: February 2023

A partire dalla propria esperienza personale l'autore propone un'analisi del conflitto prima sul piano epistemologico, poi su quello clinico e formativo. Viene quindi proposta una visione del conflitto alla luce dell'epistemologia sistemica e una tipologia di forme conflittuali relazionali con relativi esempi clinici. Infine, sul piano della formazione in psicoterapia vengono illustra- te modalità e temi per una gestione evolutiva del conflitto.
Guerra in Ucraina. Accogliere i pensieri e le emozioni dei bambini e dei ragazzi da 3 a 18 anni nei contesti scolastici
Authors: Simonelli Ivana
Published: February 2023

Lo scenario della Guerra in Ucraina incontra il presente di bam- bini e ragazzi. L'esposizione alle notizie di guerra, l'accoglienza dei profughi, gli effetti della destabilizzazione dal punto di vista economico e finanziario, le sensa- zioni di pericolo e minaccia costituiscono elementi che i piccoli e i giovani porta- no e discutono anche nei contesti educativi e scolastici. Questo lavoro si propone di analizzare pensieri, emozioni e comportamenti dei bambini e dei ragazzi e ipotizzare quali parole, gesti, espressioni, azioni possono offrire gli adulti nei contesti connotati dalle dimensioni insegnamento-apprendimento-relazione-formazione.
Le mille guerre di Iryna
Authors: Buccino Alessia
Published: February 2023

Il lavoro clinico con Iryna ha rappresentato un chiaro esempio di quanto sia necessario affrontare gli interventi psicologici di emergenza e quel- li in cui si incontrano eventi traumatici, disagio sociale, esclusione e solitudine, coinvolgendo tutti gli attori coinvolti nella vicenda, compresi gli operatori che hanno partecipato agli interventi di aiuto, i caregivers e tutte le persone coinvolte affettivamente. È necessario liberarsi dei preconcetti lineari tra causa ed effetto e affrontare ogni vicenda attraverso una visione globale e unitaria dell'individuo e della sua storia, cercando fragilità e risorse, personali e collettive. Nel caso di Iryna, la guerra da cui è fuggita rappresenta soltanto una delle tante guerre, dei tanti traumi da dover affrontare e andavano cercate risorse che erano rimaste sepolte dalle macerie e che insieme a lei bisognava ritrovare.
La guerra. sul lettino dell'analista
Authors: Gentile Rosa , Langella Costanza , Moretto Valentino
Published: February 2023

La guerra scatena angosce collettive, suscitando fantasie e prese di posizione rispetto a una fazione o l'altra. Al di là delle ragioni socio-economiche e dei sentimenti di appartenenza, questo articolo esplora e offre una chiave di let- tura psichica del conflitto, evidenziando l'origine nella psiche dell'uomo. Appropriarsi degli affetti che sono alla base dei conflitti significa riconoscere la propria quota di responsabilità. Il conflitto è possibile riconoscerlo oppure no, pensare di esserne immuni attribuendo all'altro la responsabilità di ciò che accade. Com- prendere che ciò che accade fuori richiama anche aspetti personali non semplici da digerire, permette a ciascuno di integrare dentro di sé il buono e il cattivo.
Imagery Rescripting tra vendetta e perdono: una breve rassegna della letteratura
Authors: Mancini Alessandra
Published: February 2023

L'Imagery Rescripting è una tecnica terapeutica che ambisce a modificare la rappresentazione mnestica di esperienze passate, collegate a dei sintomi. La sua efficacia è stata dimostrata nel trattamento del disturbo da stress postraumatico e in quello della fobia sociale. In questi disturbi, il rescripting prevede che il ricordo sia cambiato fermando l'abuso, togliendo potere all'aggressore e proteggendo la vittima. In tale contesto, una domanda interessante è se sia utile e sicuro oppure rischioso incoraggiare le persone a immaginare di vendicarsi e a esprimere impulsi aggressivi contro il carnefice. Questo contributo si propone di analizzare brevemente gli studi che hanno confrontato gli effetti di rescripting di: vendetta, evitamento e perdono.Dall'analisi della letteratura sembra emergere che i rescripting di vendetta non aumentano l'aggressività ma anzi la diminuiscono in maniera simile a rescripting non-violenti e all'immagine del luogo sicuro. Inoltre, l'aumento dell'affettività positiva nei rescripting di vendetta sembra essere mediato da un incremento del senso di giustizia dei partecipanti. Tuttavia, studi che hanno confrontato vendetta e perdono, hanno mostrato che essa diminuisce il senso di autoefficacia e non porta a una riduzione dell'affettività negativa rispetto al perdono e all'evitamento.Infine, le misure psicofisiologiche mostrano che il perdono è un processo che implica un maggiore impatto emotivo a breve termine. Pertanto, una combinazione di evitamento cognitivo (effettuato in questi studi tramite scenari positivi) a breve termine e un lavoro orientato al perdono a lungo termine sembrerebbe fornire l'equilibrio più promettente.
Un caso clinico di ansia sociale
Authors: Staiano Maria , Grimaldi Pietro
Published: February 2023

In questo articolo viene presentato il caso clinico di Monica, una donna di 32 anni che richiede una psicoterapia per un Disturbo di ansia sociale che sta mettendo a rischio il suo nuovo lavoro. L'ansia sociale è definita come una sindrome cognitivo-affettiva contraddistinta da apprensione e intensa paura che si manifesta in situazioni sociali in cui la persona è sottoposta alla valutazione oppure allo sguardo degli altri (Grimaldi, 2008; Leary & Kowalski, 1995). Gli approcci cognitivisti hanno studiato e approfondito le tematiche dell'ansia sociale, con la formulazione di diverse teorie e modelli (Beck & Emery, 1985; Clark & Wells, 1995; Hofmann, 2007; Moscovitch, 2009; Orazi & Mancini, 2011; Rapee & Heimberg, 1997; Rapee, 2010; Schlenker & Leary, 1982b; Stopa, 2009). A partire da questi modelli, sono stati implementati trattamenti efficaci per l'ansia sociale, tra cui i protocolli di trattamento della terapia cognitivo-comportamentale che sono ad oggi i più validati e statisticamente più efficaci. Tuttavia, questi modelli si focalizzano sui meccanismi di mantenimento, senza indicare come essi potrebbero svilupparsi, né specificare una base eziologica del disturbo (Wong et al., 2017), con ripercussioni sull'impostazione del trattamento. Il caso di Monica viene di seguito formulato facendo riferimento al Modello Cognitivo Integrato (Grimaldi, 2019) basato appunto sull'integrazione di modelli e ricerche provenienti da diversi ambiti al fine di costruire un modello psicopatologico che spieghi lo sviluppo e il mantenimento dei vari disturbi d'ansia sociale, e sulla base del quale mettere a punto un intervento terapeutico maggiormente efficace.
Remembering sounds in the brain: From locationist findings to dynamic connectivity research
Authors: Campo Fulvia Francesca , Brattico Elvira
Published: February 2023

Our world is full of sounds, either verbal or non-verbal, pleasant or unpleasant, meaningful or simply irrelevant noise. Understanding, memorizing, and predicting the sounds, even non-verbal ones which our environment is full of, is a complex perceptuo-cognitive function that we constantly refine by everyday experience and learning. Musical sounds are a peculiar case due to their culture-dependent complexity and hierarchical organization requiring cognitive functions such as memory to be understood, and due to the presence of individuals (musicians) who dedicate their lifetime to master the specifics of those sounds and rules. Thus far, most of the neuroimaging research focused on verbal sounds and how they are processed and stored in the human brain. Only recently, researchers have tried to elucidate the neural mechanisms and structures allowing non-verbal, musical sounds to be modeled, predicted and remembered. However, those neuroimaging studies often provide only a mere snapshot of a complex dynamic process unfolding over time. To capture the complexity of musical memory and cognition, new methods are needed. A promising analysis method is dynamic functional connectivity, which assumes that functional connectivity changes in a short time. We conclude that moving from a locationist to a dynamic perspective on auditory memory might allow us to finally comprehend the neural mechanisms that regulate encoding and retrieval of sounds.
Beyond Compartmentalization: Generalizing Clinical Knowledge in Psychology
Authors: Valsiner Jaan
Published: February 2023

I expand the efforts to overcome compartmentalization of clinical psychology by reversing the notion of causality to that of resistance, and specify the structure of such resistance. Clinical practices produce psychological knowledge of general kind that leads to the adoption of the basic world view of idiographic science as the basic framework for systemic analysis of generic cases and thus feeds forward to further improvement of the clinical practices. Three directions for the future are outlined: clinical psychology builds on the systemic efforts of idiographic science, used historically structured non-random sampling of lived-through experiences, and situates its generalized knowledge within life-course developmental perspectives.
Trading Zone e Platform Capitalism: intere trans-disciplinarità tra sociologia e diritto
Authors: Arcidiacono Davide , di Cataldo Luigi
Published: February 2023

La transizione digitale e la "piattaformizzazione" del lavoro rappresentano una sfida del nostro tempo che richiede uno sforzo trans-disciplinare. Si tratta di defini-re delle "trading zone", spazi d'incrocio tra saperi in cui definire la migrazione di componenti scientifiche da un dominio ad un altro. L'articolo, attraverso il con-fronto sistematico della letteratura giuridica e sociologica sul tema del lavoro di piattaforma, individua quattro trading zone principali: il riconoscimento del lavoro umano; la qualificazione giuridica dei rapporti di lavoro; il valore del lavoro; l'organizzazione degli interessi collettivi. Le trading zone da noi individuate non sono soltanto spazi di riflessione e integrazione tra discipline diverse ma forniscono anche indicazioni di policy per dipanare le complessità del lavoro digitale nella so-cietà algoritmica.
Evaluation of One-Stage Natural and Oilwell Gas Dehydroaromatization Efficiency
Authors:   LLC ", Korolyev Y. V. ,   RN-RD CENTER", Merinov V. A. ,   LLC "RN-RD CENTER", Mikhailov M. N. ,   LLC "RN-RD CENTER", Rudyak K. B. ,   LLC "RN-RD CENTER"
Published: February 2023

The following sequential problems were solved in article for methane dehydroaromatization feasibility validation: a methane dehydroaromatization kinetic model and a mathematical model of an industrial axial reactor with a fixed catalyst bed were developed, a process flow diagram was proposed, corresponded material and heat balances were calculated. Based on the results, methane dehydroaromatization performance was compared with related commercial hydrogen production technologies.
Thermographic Studies of Deasphaltizate in the Presence of Zinc, Nickel, and Iron 2-Ethylhexanotes
Authors:   Ufa State Petroleum Technological University, Mustafin I. A. , Akhmetov A. F. ,   Ufa State Petroleum Technological University, Galiakhmetov R. N. ,   Bashkir State University, Khanov A. R. ,   Ufa State Petroleum Technological University
Published: February 2023

The results of thermographic studies of the deasphalted oil obtained by deasphalting West Siberian oil tar with butane with the addition of zinc, nickel, and ferrous iron 2-ethylhexanoates, as well as without additives, are presented. The effect of metal-containing additives on the process of weight loss and the change in the magnitude of heat fluxes during thermal exposure has been established. The effect on the weight loss of samples of deasphalted oil containing salts of ferrous iron, with increasing temperature, differs significantly from the effect of such additives as zinc and nickel salts.
Research of Inhibitory, Lubricating and Emulsifying Ability of Products Based on Raw Materials of Plant Origin for Further Use in Drilling Fluids
Authors:   Department of the world-class scientific center ", Magadova L. A. ,   Rational development of liquid hydrocarbons reserves of the planet",   of Gubkin University,, Pak S. ,   Department of the world-class scientific center "Rational development of liquid hydrocarbons reserves of the planet" of Gubkin University,, Merkuryeva A. G. ,   LUKOIL-Engineering LCC, Moscow
Published: February 2023

In this work inhibiting and emulsifying ability of products based on raw materials of plant origin and their derivatives for further use in drilling fluids has been studied. Derivatives of imidazolinium compounds based on fatty acids - waste oiland fat fraction and fatty acid esters obtained on the basis of waste oil and fat fraction and various С4-С12 alcohols have been studied. To study the emulsifying ability of waste oil and fat fraction and its derivatives different emulsions and emulsion drilling fluids were studied, where content of the hydrocarbon phase was varied in the range of 15-81%, contentof the emulsifier and clay powder.
Obtaining Fuel Components Based on Waste of Oil and Fat Production
Authors:   Siberian Federal University, Kositsyna S. S. , Safin V. A. ,   Siberian Federal University, Dali Zhang ,   Kazan National Research Technological University, Baibekova L. R. ,   Kazan National Research Technological University, Sharifullin A. V. ,   Kazan National Research Technological University
Published: February 2023

The paper shows the possibility of obtaining high-quality biodiesel from waste from the purification of phosphatide concentrates. The physical and chemical properties of the resulting product were investigated. On the basisof the conducted studies, a basic technological scheme for the implementation of the process of obtaining biodiesel in industry was proposed.
Determination of the Optimal Mode of Operation of an Oil Well Producing Non-Newtonian Oil during Sanding
Authors:   Azerbaijan State University of Oil and Industry, Novruzova S. H. , Gadasheva E. V. ,   Azerbaijan State University of Oil and Industry
Published: February 2023

The article proposes a method for determining the technological regime of a well, in which it is operated without accumulation of sand in the wellbore, which is carried out of the reservoir during filtration in the reservoir of non-Newtonian oil. On the basis of the proposed method, with hypothetical data, a numerical calculation was carried out and a specific calculation example was given.
The Concept of Developing Methods for Laboratory and Bench Tests of Petroleum Products
Authors:   The 25th State Scientific Research Institute of Chemmotology of the Russian Ministry of Defence, Shatalov К. V. , Volgin S. N. ,   The 25th State Scientific Research Institute of Chemmotology of the Russian Ministry of Defence, Seryogin Е. P. ,   The 25th State Scientific Research Institute of Chemmotology of the Russian Ministry of Defence
Published: February 2023

The article describes a procedure adapted to practice for developing methods for laboratory bench testing of oil products based on modeling of chemmotological processes, including the following stages: developmentof a preliminary model of a chemmotological process, theoretical substantiation of a functional model; design and manufacture of a functional model; planning and conducting an active experiment, justification of a mathematical model of a chemmotological process; determination of the test conditions, the sequence of operator actions, metrological characteristics of the methodology.
Alternatív vitarendezési lehetőségek
Authors: Erdős Éva , Tóth Barbara
Published: February 2023

Mind a gazdasági élet szereplői, mind a magánszemélyek egyre több lehetőség közül választhatnak az élet minden területén. Nincs ez másképp az igényeik érvényesítést illetően sem, hiszen a hagyományos pereskedés helyett alternatívaként szóba jöhet mind a mediáció, mind a választottbíráskodás, mind pedig a békéltetőtestületi eljárások. Ezeket szeretnénk tanulmányunkban röviden összehasonlítani, külön kitérve a munkajogi jogvitákra.
A bírói gyakorlat szerepe az ingatlan-nyilvántartási jóhiszemű szerző jogvédelme gyengítésében az anyagi jog szerinti jogosultak jogvédelme erősítésében
Authors: Kurucz Mihály
Published: February 2023

A magyar ingatlan-nyilvántartási jog gondos érdekmérlegelés alapján egyszerre védi a jóhiszemű ingatlan-nyilvántartási harmadik, illetve a korábbi anyagi jogosult jogi érdekét. A jogi szabályozás egy bizonyos ideig a korábbi anyagi jogosult jogait a jogelődje bejegyzése hibájáról nem tudó, és jóhiszeműen szerző harmadik személlyel szemben is megvédi. A jogi szabályozás korábban csak a bejegyzés érvénytelensége esetén biztosított jogvédelmet az anyagi jog szerinti jogosultnak, ez fokozatosan kiterjesztést nyert a bejegyzés helytelenné válása eseteire is. A tanulmány leírja a bírói joggyakorlat elemzése alapján a nyilvántartásban bízva szerző jogvédelmének csökkenő, és a korábbi jogosult jogvédelmének növekvő szintjét. A tanulmány rámutat, hogy a jogvédelem irányának átalakítása az ingatlan-nyilvántartáshoz törvényileg rendelt közbizalmi hatást ássa alá.
Voltak győztes csatáink. S lesznek még? – Gondolatok a rendszerváltás állampénzügyeiről, különös tekintettel a 2010-2022 közötti időszakra
Authors: Lentner Csaba
Published: February 2023

A tanulmány a rendszerváltozási folyamat bő három évtizedének állampénzügyi vonatkozásait tárgyalja. A szerző szakmai álláspontja, hogy a sikertelenség évtizedei után felépülő aktív állam-vezérelt gazdasági irányítás pénzügyi egyensúlyt, gazdasági növekedést, s jelentős fizetőképes kereslet-gyarapodást hozott a 2010-es években. A jól összehangolt jogi szabályozás által, majd a folyamatos gazdasági visszamérések tapasztalatait újra a szabályozásba építve egy átfogó, a korábbiakhoz képest szignifikáns különbségeket magán hordozó állampénzügyi modell jött létre, amely a fiskális és monetáris irányítás közötti összhangot is jobbára megteremtette. A siker azonban csak részleges, ami már az évtized vége felé feltárt nemzetközi versenyképességi összevetésekből, s főleg a 2020 utáni Covid-19, orosz-ukrán háború gazdasági hatásaira adott válaszokból is kitűnik. Lehet, hogy sokat tettünk, de nem eleget?
A méltányos mérlegelés elvének aktuális kérdései
Authors: Nádas György
Published: February 2023

A 2012. évi I. törvény (Mt.) az általános magatartási követelmények között új, a munkáltatót terhelő, kötelezettséget szabályoz. A méltányos mérlegelés elve az egyik nagy újításnak szánt szabálya lett az Mt.-nek. A kérdés az, hogy beváltotta-e a hozzáfűzött reményeket?
ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING (STUDI KASUS PADA PERABOT SEMANTOK PERKASA BANDA ACEH)
Authors: Dewi Maya Sari  , Meutia Handayani  , Zaharatun Nighisa
Published: February 2023

This research examined the Semantok Perkasa Furniture company in Banda Aceh through a case study methodology and descriptive research. The purpose of this study is to create order cost cards and calculate the cost of manufacturing window sills using the job order costing method for Semantok Perkasa Furniture product lines in March 2022. By considering the actual costs incurred, Perabot Semantok Perkasa has never precisely determined the cost of production. The cost of production used to estimate the selling price is simply based on assumptions, thus the cost of raw materials and factory overhead costs cannot be accurately calculated. The findings indicated that there were gaps between the task order costing method and the company's approach for calculating the cost of manufactured goods. Because the cost of manufacturing determined by the company is less than the cost of production determined by the job order costing technique, Semantok Perkasa Furniture is expected to earn extra profit, according to the business's calculations.
PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARATUR PEMERINTAH DI KOTA LANGSA
Authors: Anis Juraida , Hanum Nurlaila , Meutia Tuti
Published: February 2023

Studi ini bertujuan untuk membahas pengaruh Partisipasi Anggaran, Akuntansi Pertanggungjawaban dan Gaya Kepemimpinan terhadap Kinerja Aparatur Pemerintah. Penelitian ini dilakukan pada seluruh SKPK di Kota Langsa menggunakan data primer. Metode yang digunakan dalam pengumpulan data dengan menyebarkan kuesioner dan dengan mengunakan alat ukur berupa uji validitas dan uji reliabilitas. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil studi menunjukkan bahwa partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja aparatur pemerintah, akuntansi pertanggungjawaban berpengaruh positif dan signifikan terhadap kinerja aparatur pemerintah. Sedangkan gaya kepemimpinan tidak berpengaruh signifikan terhadap kinerja aparatur pemerintah, secara simultan partisipasi anggaran, akuntansi pertanggungjawaban dan gaya kepemimpinan berpengaruh signifikan terhadap kinerja aparatur pemerintah.
PENINGKATAN HASIL BELAJAR SISWA DALAM PEMBELAJARAN TATA NAMA SENYAWA MELALUI MODEL DISCOVERY LEARNING BERBANTUAN MEDIA LOPIKIRIN DI SMAN UNGGUL ACEH TIMUR
Authors: Irmi
Published: February 2023

Hasil belajar siswa kelas X-MIPA 2 materi Tata Nama senyawa  pada SMAN Unggul Aceh Timur masih rendah atau belum mencapai KKM yang telah ditetapkan. Penelitian dilaksanakan di SMAN Unggul Aceh Timur selama 3 bulan pada semester ganjil tahun pelajaran 2021/2022 yang bertujuan untuk mengetahui peningkatan hasil belajar siswa kelas X MIPA2 terhadap materi Tata Nama senyawa dengan menggunakan model Discovery Learning berbantuan media Lopikirin (Lotre Pembelajaran Kimia Inovatif). Subjek penelitian adalah seluruh siswa kelas X MIPA2 yang berjumlah sebanyak 22 orang. Untuk memperoleh data penulis menggunakan instrument atau teknik pengumpulan data tes dan nontes. Non tes penulis menggunakan format observasi, sedangkan tes  penulis menggunakan soal dalam bentul soal uraian 5 soal. Setelah data terkumpul  penulis mengadakan  dan analisis data dengan cara membandingkan hasil observasi dan tes dari pra siklus, siklis I  dan siklus II. Hasil penelitian menunjukkan adanya peningkatan hasil belajar siswa pada siklus pertama dengan nilai rata-rata 77,63  (68,18 %) dan  siklus kedua  meningkat 87,95 (95,45%).
PENGARUH TINGKAT LITERASI KEUANGAN SYARIAH TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH DI KOTA BANDA ACEH
Authors: Evriyenni Evriyenni
Published: February 2023

Financial literacy is one of the success factors for the economy and the welfare of the people in Indonesia. The low level of financial literacy has an impact on people's economic growth, including Micro, Small and Medium Enterprises (MSMEs). Aceh is one of the regions in Indonesia that implements Islamic sharia, including the activities of its financial institutions. Therefore, it is important for MSME actors in Aceh to have a good level of Islamic financial literacy. This study aims to examine the effect of the dimensions of Islamic financial literacy which includes financial knowledge, financial attitudes and financial capabilities on the financial performance of MSMEs. The research population includes 927 MSMEs in Syiah Kuala District, Banda Aceh City. While the research sample was 90 SMEs based on the Slovin formula with simple random sampling technique. The data used are questionnaires obtained from MSME actors with documentation techniques. Data were analyzed using linear regression method. The results of the study indicate that both separately and together, the dimensions of Islamic financial literacy, namely financial knowledge, financial attitudes and financial capabilities affect the financial performance of MSMEs in Syiah Kuala District, Banda Aceh City
DETERMINAN KREDIT MACET PADA BUMK DI KECAMATAN KUTAPANJANG KABUPATEN GAYO LUES
Authors: - Riska Armaya , Iqlima Azhar  , Nasrul kahfi Lubis
Published: February 2023

This study aims to determine the factors that affect bad loans at BUMK in Kutapanjang District, Gayo Lues Regency. The population of this research is the recipients of the BUMK savings and loan funds in the Kutapanjang sub-district. The sampling technique used purposive sampling method. Data collection was done by distributing questionnaires to 64 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science). The research method used is a quantitative method. The results of this study indicate that business conditions have a positive and significant effect on BUMK bad loans, community income has a positive and significant effect on BUMK bad loans and community character has a positive and significant effect on BUMK bad loans in Kutapanjang District, Gayo Lues Regency. Based on the experience of researchers in this research process, there are several limitations in this study such as the number of research respondents who are not many so that they are still not sufficient to answer the actual situation and when collecting information and data through questionnaires there are some people who do not want to fill out the questionnaire. Then for further researchers it is recommended to add a few more variables such as the community's ability to manage the business, the firmness of the BUMK management
PENGARUH AUDIT TENURE DAN PENERAPAN IFRS TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN DENGAN AUDIT REPORT LAG SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Authors: - Zuchrina Masyitah , Tuti Meutia  , Iqlima Azhar
Published: February 2023

This study aims to determine the effect of Audit Tenure and IFRS Implementation on Delay in Submission of Financial Statements with Audit Report Lag as Mediator. The annual report data of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2011-2020 period is used as a sample in this study. This study uses purposive sampling technique in sampling so that a sample of 23 companies that meet the criteria are obtained. The research method used in this study is the binary logistic regression method, path analysis, and Sobel test which is assisted by using the SPSS application in carrying out data analysis techniques. The results in this study indicate that audit tenure has no effect on audit report lag, while the application of IFRS has an effect on audit report lag. The results also show that audit report lag affects the delay in submitting financial statements. In addition, audit tenure and the application of IFRS do not affect the delay in submitting financial statements. The results also show that audit tenure has no effect on delays in submitting financial reports through audit report lag, while the application of IFRS affects delays in submitting financial reports through audit report lag. The limitations of the study are that the dependent variable in this study is only seen in the categories of not being on time (late) and on time; Then, the object of research is a company that has experienced delays in submitting its financial statements, so there are several companies whose data are incomplete. Suggestions to further researchers, are expected to expand this research by adding other variables that have an influence, it is expected to use samples with companies from other sectors besides the manufacturing sector, then can use comparisons with samples of companies that experience delays and companies that have never experienced delays.
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, KEMAMPUAN PERSONAL DAN PARTISIPASI MANAJEMEN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI
Authors: Karosekali Rambis Kelia Lestari Br. Karosekali , Junita Afrah , Lubis Nasrul Kahfi
Published: February 2023

This study aims to determine the effect of Information Technology Sophistication, Personal Ability and Management Participation on the Effectiveness of Accounting Information Systems at PT. Perkebunan Nusantara I Langsa). The population in this study is all parts of the field of work at PT. Perkebunan Nusantara I Langsa using SAP ERP. The sampling technique used the Proportionate Stratified Random Sampling method, data collection was carried out by distributing questionnaires to 79 respondents with criteria who were familiar with using the system and related to the system. The data analysis method uses Multiple Linear Regression (multiple regression analysis). The results of this study indicate that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, personal abilities have no significant effect on the effectiveness of accounting information systems and management participation has a significant effect on the effectiveness of accounting information systems. Based on the experience of researchers in the research process, there are several limitations in this study, such as the number of research respondents who are less, there are only 8 fields of work and the object of research is only one company so that it is still not enough to answer the actual situation and when collecting information and data through questionnaires. there are some employees who do not want to fill out the questionnaire. Other weaknesses experienced and become several factors that must be considered again for further researchers in order to improve their research by adding several more variables such as the perception variable about ease of use in order to further increase the effectiveness of the accounting information system.
Impact of Failure-surface Parameters of Concrete Damage Plasticity Model on the Behavior of Reinforced Ultra-high Performance Concrete Beams
Authors: Mahdi Adil M.
Published: February 2023

The failure surface of elements can numerically represent by a concrete damage plasticity (CDP) model in Abaqus software which depends on five parameters. The parameters are eccentricity, shape, biaxial to uniaxial compressive strength ratio, dilation angle, and viscosity. This paper studies the effect of changing the values of the failure surface parameters on the bearing capacity, deflection, and overall structural behavior of ultra-high performance concrete (UHPC) beams. The parameters' changes include reasonable values higher or lower than the values adopted by Abaqus. An experimentally performed reinforced UHPC beam is simulated by Abaqus, and the five parameters are calibrated to coincide with the practical results. Then, one of the parameters is changed while others remain constant for each alteration to study its effect on the UHPC beam behavior. The numerical analysis results show that all five parameters do not affect the loading capacity and the corresponding deflection at the first cracking state. At peak state, the eccentricity does not affect the load and deflection. The influence of shape and the biaxial to uniaxial compressive strength ratio are confined to the deflection at peak load only without affecting the bearing capacity. The dilation angle effect appears when it is greater than 30 degrees to 56 degrees, while when it is less than 30, it does not affect the load and deflection. Rising the dilation angle and viscosity value promotes the peak load and the deflection.
Interrelations of Myths and Motifs: A Socio-Cultural Viewpoint
Authors: Roopa Roshan Sahoo  , Navaneeta Rath
Published: February 2023

Myths and motifs constitute the expressive and symbolic representation of the culture of a society. They are frequent in creative productions and relate to religion, philosophy, and society’s environment and social forces. Though independent studies on motifs and myths exist, studies describing their interrelationship are hard to discover.  Further, their trajectory and interrelations are hardly discussed in social sciences and even in Sociology. Taking this dearth of knowledge into account, the present article tries to elaborate on these two concepts, chalk out their interpretations by Sociologists, and establish their interrelations. The article is based on secondary literature established through the content analysis method. The result and discussion are organized into four parts i.e. conceptual elaborations of motifs and myths, the Sociological knowledge production on motifs and myths, the interrelationship between myths and motifs, and the concluding lines. The study ends with the concluding lines that myths and motifs are cultural and social resources whose study needs to be brought out into the ambit of social science discourses.
Pemetaan Lapisan Tanah Menggunakan Data Mikrotremor HVSR dan Dampaknya Terhadap Daya Dukung Tanah di Kawasan Kota Kendari
Authors: Praja Nia Kurnia , Sitti Lasmi Mangininsih  , Nia Kurnia Praja  , Hasria  , Azhar
Published: February 2023

Kota Kendari memiliki risiko tinggi terhadap bahaya guncangan gempa bumi karena dekat dengan sumber gempa bumi. Kondisi geologi yang heterogen menyebabkan respon berbeda terhadap efek ground motion, tergantung pada karakteristik penyusun litologi pada formasi tersebut. Untuk mengetahui karakteristik lapisan tanah, data mikrotremor HVSR (Horizontal to Vertical Spectral Ratio) digunakan dan diolah dengan software Geopsy. Horizontal to Vertical Spectral Ratioadalah satu metode yang sangat mudah untuk memperkirakan frekwensi alami dari lapisan tanah yang dikonversi dalam bentuk kecepatan gelombang geser (Vs). Nilai kecepatan gelombang geser merupakan salah satu parameter untuk mengetahui kondisi tanah serta memperkirakan bahaya ground motion secara spesifik. Kajian ini berkaitan dengan upaya mitigasi terhadap guncangan gempa bumi dengan cara memetakan daerah yang memiliki potensi kerusakan yang cukup besar terhadap gempa bumi. .
Kata kunci: HVSR Mikrotremor, kecepatan gelombang geser (Vs), software Geopsy, Lapisan Tanah
Structural change in the ICT sector: Where have former Nokia employees ended up?
Authors: Ali-Yrkkö Jyrki , Kuosmanen Natalia , Pajarinen Mika
Published: February 2023

This study empirically examines the reemployment of employees displaced from a high-tech firm. Since 2008, the plummeting market share of Nokia, the world’s largest mobile phone manufacturer at the time, has resulted in massive layoffs and the downsizing of its workforce. We analyze the labor market status of more than twenty thousand former Nokia employees in Finland who left the company during 2009-2014. Using a unique matched employee-employer dataset, we identify the key factors associated with the probability of reemployment. Our findings show that the majority of former Nokia employees were successful in becoming reemployed. According to the latest available data from 2017, more than three-quarters of these employees found new jobs. The remaining share includes people who retired or returned to study. Reemployment was often found in the service sector. Employees with higher education levels and those who had held senior positions at Nokia were more successful in finding new jobs than others. Some regional differences in reemployment were also found.
The Choroidal Vascularity Indices of Treatment-Naïve Patients with Central Retinal Vein Occlusion and Age-/Sex-Matched Controls
Authors: Joo Hye Jun , Kim Hakyoung , Ma Dae Joong , Mun Yongseok
Published: February 2023

Purpose: To compare the subfoveal choroidal vascularity indices (CVIs) of treatment-naïve patients with central retinal vein occlusion (CRVO) with controls.Methods: Twenty-one eyes of 21 treatment-naïve CRVO patients and 42 age- and sex-matched control eyes (of 42 subjects) lacking any retinal disease were included. The subfoveal CVIs were measured using ImageJ software.Results: The mean subfoveal CVI in eyes with treatment-naïve CRVO at the initial visit was significantly higher than that of control eyes (0.6464 ± 0.0326 vs. 0.6209 ± 0.0434 respectively; p = 0.024). In contrast, no significant difference in the mean subfoveal CVI was found between CRVO eyes 6 months after initial diagnosis and control eyes (0.6311 ± 0.0600 vs. 0.6209 ± 0.0434 respectively; p = 0.238). Of the 21 eyes with CRVO, 18 (85.7%) received intravitreal injections (bevacizumab, ranibizumab, aflibercept, or triamcinolone) and four (19.0%) underwent panretinal photocoagulation.Conclusions: The subfoveal CVI of eyes with treatment-naïve CRVO at the initial visit was significantly higher than that of control eyes, but decreased by 6 months. Further studies are needed to determine whether CRVO treatments such as intravitreal injection or panretinal photocoagulation affect choroid hemodynamics.
Traumatic Posterior Chamber Intraocular Lens Dislocation into the Subconjunctival Space
Authors: Lee Hong Won , Shin Jeong Hwa , Lee Jong-uk , Park Gi Seok , Kim Kyung Nam , Hwang Young Hoon
Published: February 2023

Purpose: Here we report a case of posterior chamber intraocular lens (IOL) dislocation into the subconjunctival space (pesudophacocele) following ocular trauma.Case summary: A 66-year-old male presented with ocular pain and decreased vision in the right eye following trauma with a metallic rod. The patient had a history of trabeculectomy, glaucoma drainage device implantation, transscleral cyclophotocoagulation, and cataract surgery for uveitic glaucoma and a cataract in the right eye. On examination, vision was hand movement, the intraocular pressure was 3 mmHg, and subconjunctival hemorrhage and hyphema were observed. After the resolution of hemorrhage, uveal tissue prolapse was seen nasally behind the corneal limbus and the IOL was found to be dislocated into the nasal subconjunctival space. There were no changes in the filtering bleb and tube compared to the pre-trauma status. The IOL was removed through a conjunctival incision because the patient refused any active treatment.Conclusions: Pesudophacocele developed in a patient who had a history of glaucoma and cataract surgery in the injured eye. The IOL could not be assessed immediately after the trauma because of subconjunctival hemorrhage and hyphema. When the status of IOL is unclear or suspected to be dislocated after trauma, the possibility of pseudophacocele should be considered, in addition to the dislocation into the vitreous cavity.
Comparison of Horizontal White-to-white Diameter Measured Using Four Devices
Authors: Yoon Da Eun , Cho Soo Chang , Kim Hyun Jin , Han Kyung Eun
Published: February 2023

Purpose: To compare the horizontal white-to-white (WTW) diameter measured using four devices.Methods: We measured the horizontal WTW diameter of 52 eyes of 52 patients using the IOL Master 500, ANTERION, OA-2000, and Pentacam HR devices. Repeated-measures analysis of variance was used to compare the measurements. Correlations between the measurements were evaluated using the Pearson correlation test. Agreement between measurements obtained using different instruments was confirmed using a Bland-Altman plot.Results: The mean horizontal WTW diameters obtained using IOL Master 500, ANTERION, OA-2000, and Pentacam HR were 11.65 ± 0.39, 11.52 ± 0.44, 11.51 ± 0.52, and 11.28 ± 0.41 mm, respectively. The horizontal WTW diameters obtained using IOL Master 500 and Pentacam HR were the largest and smallest, respectively. There was a statistically significant difference in mean diameter between IOL Master 500 and ANTERION (p = 0.03), as well as between Pentacam HR and the remaining three devices (all p < 0.001). There were positive correlations between the measurements obtained using the different devices (all r > 0.6, p < 0.001). The 95% limits of agreement between the measurements were 0.808-1.619 mm.Conclusions: There were statistically significant differences in horizontal WTW diameter between IOL Master 500 and ANTERION, and between IOL Master 500 and Pentacam HR, but not between IOL Master 500 and OA-2000. Measurements obtained using IOL Master 500 and the remaining three devices are not interchangeable because of their low level of agreement.
Peripheral Defocus and Myopia Management: A Mini-Review
Authors: Erdinest Nir , London Naomi , Lavy Itay , Berkow David , Landau David , Morad Yair , Levinger Nadav
Published: February 2023

Myopia is the most common refractive error in the world, and its’ prevalence continually increases. The potential pathological and visual complications of progressive myopia have inspired researchers to study the sources of myopia, axial elongation, and explore modalities to arrest progression. Considerable attention has been given over the past few years to the myopia risk factor known as hyperopic peripheral blur, the focus of this review. The primary theories currently believed to be the cause of myopia, the parameters considered to contribute and influence the effect of peripheral blur, such as the surface retinal area or depth of blur will be discussed. The currently available optical devices designed to provide peripheral myopic defocus will be discussed, including bifocal and progressive addition ophthalmic lenses, peripheral defocus single vision ophthalmic lenses, orthokeratology lenses, and bifocal or multifocal center distance soft lenses, as well as their effectivity as mentioned in the literature to date.