bluuebunny/crossref_metadata_2025 huggingface dataset:
O COMPORTAMENTO ALTERNATIVO CONFORME AO DIREITO: COMENTÁRIOS À DECISÃO DO JUÍZO DE PRIMEIRO GRAU DO TRIBUNAL DE JUSTIÇA DO ESTADO DO MATO GROSSO DO SUL
Authors: Kramer Renato , Siqueira Leonardo
Published: September 2019

O artigo aborda o grupo de caso comportamento alternativo conforme ao Direito à luz da decisão do juízo de primeiro grau, bem como do acórdão do Tribunal de Justiça do Estado do Mato Grosso do Sul. São apresentados e analisados os diversos posicionamentos a respeito da temática, discutindo-se sobretudo qual teoria deve ser aplicada - da evitabilidade ou a do aumento do risco. A temática aponta para embate doutrinário existente principalmente na doutrina alemã, tendo em vista que no Brasil - doutrina e jurisprudência - o assunto ainda carece de uma discussão mais ampla, profunda e profícua. O trabalho visa evidenciar as vantagens teóricas e práticas na aplicação da teoria da imputação objetiva em relação à adotada no nosso país.
INTELIGÊNCIA, RAZÃO DE ESTADO E A ARTE DE GOVERNAR RISCO E OPORTUNIDADE NO INÍCIO DO ESTADO EUROPEU MODERNO
Authors: Hutchinson Steven
Published: September 2019

Baseando-se em material histórico primário e secundário, este artigo explora o papel da inteligência no início do governo moderno. Foca-se nos desenvolvimentos da Inglaterra no século XVII e início do século XVIII, em um momento genealógico específico do local na história mais ampla do poder e conhecimento do Estado. Seguindo a tendência do trabalho foucaultiano em negligenciar a governança pré-século XVIII, a análise revela um conjunto de processos interrelacionados que deram origem a uma inovação técnica para prever riscos e oportunidades para o Estado. No cruzamento da raison d'Etat, a arte de governar em evolução, rotinas de sigilo generalizadas e uma pós-Westfália no domínio da concorrência e do intercâmbio europeus, a inteligência foi concebida como uma solução fundamental aos problemas simultâneos de assegurar a paz e a estabilidade, ao mesmo tempo que melhoram as forças estatais. Nos escritórios administrativos da Secretaria de Estado inglesa, uma assembleia de procedimentos interrelacionados buscava produzir e manipular informações de maneira que fossem expostos ambos os riscos possíveis para o Estado e para as potenciais oportunidades de expansão e ganho. Como isso sugere, a arte da inteligência desempenhou um papel importante, ainda que não reconhecido, na formação e crescimento no início do Estado moderno. Garantindo vantagem estratégica sobre os rivais, a inteligência também limitou a capacidade dos vizinhos da Inglaterra de dominar o comércio, controlar os mares, dominar as colônias, funcionando como uma característica constitutiva de balanço e equilíbrio europeus. Conforme a análise conclui, entender a inteligência como uma forma de técnica - uma maneira de fazer algo - revela uma forma inteiramente nova de pensar e investigar suas inúmeras formações (históricas e contemporâneas).
THE ROLE OF COMMUNITY EMPOWERMENT CARRIED OUT BY VILLAGE GOVERNMENT IN THE REGIONAL AUTONOMY ERA
Authors: Agustina Enny
Published: September 2019

Realizing prosperity in the community needs to be supported by a good development management. In the governance system, it is necessary to have governance behaviour that is honest, open, responsible and democratic. In the community structure, a mechanism providing opportunities for the community in the decision-making process for public interests needs to be developed. This study discusses the role of the village head in empowering village communities. This study used a community-based approach so that the community knows in detail concerning the role of the village head in the Framework for the Implementation of Village Autonomy based on Law No. 6 of 2014 concerning Village. The results showed that village head must have a fair and wise attitude in carrying out his duties and obligations. Besides, the village head must give an easy access to the community in providing assistances. Yet, the most important thing is that, as a leader, the village head must be able to provide a good example for their subordinates so as to create maximum results and good community environment.�Mewujudkan kesejahteraan di masyarakat, perlu didukung oleh manajemen pembangunan yang baik. Dalam tatanan tata pemerintahan, perlu untuk memiliki perilaku tata kelola yang jujur, terbuka, bertanggung jawab dan demokratis, sementara dalam tatanan masyarakat suatu mekanisme perlu dikembangkan yang memberikan peluang bagi masyarakat dalam proses pengambilan keputusan untuk kepentingan bersama. studi ini membahas bagaimana peran kepala desa dalam memberdayakan masyarakat pedesaan. Penelitian ini menggunakan metode pendekatan kepada masyarakat sehingga masyarakat tahu lebih detail tentang Peran Kepala Desa dalam Kerangka Pelaksanaan Otonomi Desa Menurut Undang-Undang Nomor 6 tahun 2014 tentang Desa. Hasil penelitian ini yaitu dalam melaksanakan tugas dan kewajiban Kepala Desa mereka harus mempunyai tingkah laku yang adil, bijaksana dan tidak mempersulit dalam memberikan layanan kepada semua masyarakat. Namun yang lebih penting lagi bahwa sebagai seorang pemimpin harus bisa memberikan contoh untuk bawahan sehingga mendapatkan hasil yang maksimal dan terciptanya persatuan komunitas yang baik.
On the issues of the use of indefinite pronouns in the modern English and Azerbaijan languages
Authors: Shiraliyeva R. O.
Published: September 2019

The article deals with the indefinite pronouns and the usage of their equivalents in the Azerbaijan language. The article especially considers the indefinite pronouns /some/ and /any/ and their equivalents in the Azerbaijan language. It has been observed that the indefinite pronouns /some/ and /any/ have some equivalents in the Azerbaijan language. One of the famous linguists of Azerbaijan M.Huseynzade distinguishes the indefinite pronouns such as /biri, birisi, bəziləri, bir az, bir neçə, xeyli, az-çox, bir qədər/. He names these kinds of words as indefinite pronouns in Azerbaijani. According to M.Huseynzade, some of them are formed by adding the word /qədər/ to the nouns and numerals. The others are considered to be words denoting indefinite numbers. It is necessary to underline that each of the words denoting indefinite number has its way of usage in the Azerbaijan language. They cannot be used instead of each other, and they cannot be observed to limit one another’s positions in the sentence. The investigations show that the indefinite pronouns /some/ and /any/ cover the same stated pecularities of the indefinite words in Azerbaijan. According to specialists, /some/ has a positive meaning, /any/ has a negative meaning. The article highlights the usages of /some/ and /any/ and their equivalents in the Azerbaijan language.The article analyzes more than 20 sources dealing with the stated problem. The article is intended to stimulate the investigation of the discussed problem.
On the structural organization of ritual songs of the Kazym Khanty Bear Feast: songs of the gods luck mish ar and prayer-songs poekty ar
Authors: Grinevich A. A.
Published: September 2019

The article is devoted to the plot construction principles of ritual songs of the bear feast of Kazym Khanty. The ritual songs of a bear feast are characterized by multilevel text structure. In the field of view of the author are 8 mish songs (the songs of deity luck) and 7 poekty songs (prayers to a great gods). Comparing of mish songs the author distinguishes its two main types: male and female mish songs which are characterized by the following constant elements in the structure of the narrative: beginning; the description of the house of the deity; deity goes out of house; deity gets news from a crow; deity picks up; deity arrives to a bear feast; deity performs a dance that brings good luck in hunting. The number of constant motifs in poekty prayer songs is fewer: the description of the house in which the great deity sits; deity writes destinies; deity picks up; final: deity performs a dance that makes people’s life better. Thereby the typicality of the mish and poekty songs is of different degrees. Male and female deities in mish songs have a large number of similarities. But the prayer-songs dedicated to great deities are more individual.
Subjunctive Mood in the Altai Language
Authors: Ozonova A. A.
Published: September 2019

Semantics of subjunctive mood are expressed in most Turkic languages, however, subjunctive mood itself is not always included in the system of grammatical mood forms in descriptive grammars of specific languages. Analytical forms consisting of future tense participles of the main verbs and past tense forms of the auxiliary verbs serve as subjunctive mood markers in Turkic languages (excluding Khakas). In the following article, we analyze the structure, semantics, and functioning of the Altai subjunctive mood. The following analytical forms serve as subjunctive mood markers: -ar/-bas edi и -ɣaj/-baɣaj edi. The first form consists of the future-present tense participial form with -ar/-bas and the auxiliary verb e- ‘to be, to become’ in the past tense form with -di; the second one consists of the desiderative form -ɣaj and the same auxiliary verb e- ‘to be, to become’ in the past tense form with -di. The form -ar/-bas edi is the base form actively functioning as expression of subjunctive mood. In the Altai language, subjunctive mood functions actively in conditional and, less commonly, in conditional-concessive constructions. Subjunctive mood marks the main parts of these constructions and predicates in simple sentences. Subjunctive mood denotes contrafactive situations in the past, and hypothetical situations in the future. Contrafactive situations are not real. They never happened in the past, do not exist in the present, and will not take place in the future. The subjunctive form -ar/-bas edi as a finite predicate in simple sentences also expresses the meaning of non- categoricalness, which is used in dialogues in order to soften the speaker\s declaration of intent or to make a statement less categorical.
METHODICAL APPROACH TO COMPLEX ASSESSMENT OF QUALITY OF CUSTOMS SERVICES
Authors: Gupanova Yu. , Chechulin Yu.
Published: September 2019

Based on a critical analysis of existing scientific papers in the field of assessing the quality of customs services and the activities of customs authorities as a whole, the need to develop a methodological approach to a comprehensive assessment of the quality of customs services has been revealed and substantiated. At the same time, an author’s approach to an integrated assessment of the quality of customs services has been proposed, which includes the principles of assessment, assessment directions, the method for calculating the overall integral quality assessment and specific indicators, which can be used to evaluate each of the directions.
ECONOMIC EQUILIBRIUM AND MONETARY POLICY
Authors: Krilov V.
Published: September 2019

The problem of economic equilibrium as a theoretical basis of monetary policy has been considered. It has been noted, that it is necessary to take into account the state of imbalance in the economy and the factors of market failure. The conclusion has been made, that it is important to focus on hybrid forms of monetary policy, which means the use of different combinations of target reference points. The need is implied from this for a more flexible approach to the formation of modern policy of the Bank of Russia, which would not absolutize the regime of inflation targeting.
DIGITAL TECHNOLOGIES IN THE OIL AND GAS INDUSTRY
Authors: Linnik Yu. , Kiryukhin M.
Published: September 2019

The issues of changing the traditional activities of enterprises towards the use of digital technologies have been considered. The results of studies of the implementation of digital technologies in the activities of companies in the oil and gas industry have been adduced. The technologies of intellectual wells, intellectual fields, deserted hydrocarbon production, which form the digital oil and gas industry, have been reviewed. The practice of applying digital technologies in the domestic and foreign fuel and energy complexes has been analyzed. Current trends in the development of digital technologies for the oil and gas industry have been identified. The obstacles, encountered in the development of the oil and gas sector, have been investigated.
FACTORIAL, TYPICAL AND REGIONAL ASPECTS OF THE INTERNATIONAL COMPETITIVENESS OF THE NATIONAL TOURIST PRODUCT
Authors: Gorbunova O. , Mikhailin A.
Published: September 2019

The issue of the competitiveness of the touristic product has been considered. The structure of the most popular international index for competitiveness in the travel and tourism sphere, publishing by the World Economic Forum, has been analyzed. The main types of tourism have been highlighted, affecting the structure and dynamics of the tourist flow. The importance of the regional aspect in evaluating the international competitiveness of the national tourist product has been determined. The experience of creating a tourist cluster in Northern Caucasus has been analyzed. Also a form of stimulation to the domestic and inbound tourism has been considered as special economic zones of tourist-recreational type. It has been concluded, that the tourist clusters and special economic zones of tourist-recreational type promote increasing of the competitiveness of the regions and of the national tourist product as a whole.
CREATION OF CONDITIONS FOR ORGANIZATION OF LEISURE AND PROVISION OF RESIDENTS WITH SERVICES IN THE SPHERE OF CULTURE IN MOSCOW CITY
Authors: Musinova N.
Published: September 2019

The concept of “creating conditions for the organization of leisure and providing residents with the services of the sphere of culture” has been revealed. The features of the organization of management of cultural and leisure sphere in the city of Federal significance – Moscow have been considered. The creation of conditions for the organization of leisure of citizens and their provision with services of the sphere of culture has been analyzed. The most significant shortcomings, hindering the further development of cultural and leisure activities in the city of Moscow have been named and the main directions of its further development have been determined.
Spectroscopic Investigations under in vivo Conditions Reveal the Complex Metal Hydride Chemistry of [FeFe]-hydrogenase
Authors: Mészáros Lívia S. , Ceccaldi Pierre , Lorenzi Marco , Redman Holly J. , Pfitzner Emanuel , Heberle Joachim , Senger Moritz , Stripp Sven T. , Berggren Gustav
Published: September 2019

Hydrogenases are among the fastest H2 evolving catalysts known to date and have been extensively studied under in vitro conditions. Here, we report the first mechanistic investigation of an [FeFe]-hydrogenase under in vivo conditions. Functional [FeFe]-hydrogenase from the green alga Chlamydomonas reinhardtii is generated in genetically modified Escherichia coli cells, by addition of a synthetic cofactor to the growth medium. The assembly and reactivity of the resulting semi-synthetic enzyme was monitored using whole-cell electron paramagnetic resonance as well as Fourier-transform infrared spectroscopy. Through a combination of gas treatments, pH titrations and isotope editing, we were able to corroborate the physiological relevance of a number of proposed catalytic intermediates, including reactive iron-hydride species. We demonstrate the formation of the so-called hydride state in vivo. Moreover, two previously uncharacterized redox species are reported herein, illustrating the complex metal hydride chemistry of [FeFe]-hydrogenase.
Extraction, Isolation and Characterization of New Compound and Anti-Bacterial Potentials of the Chemical Constituents Compound from Leptadenia Hastata Leaf Extract
Authors: Umaru Isaac , Badruddin Fasihuddin A.
Published: September 2019

The research work is all about drug discovering in plants through isolation and characterization in the cause of looking an agent for infectious and disease control.
Antioxidant profile of chicken bile extract and correlation with chemical content
Authors: Tuty S  , Fidrianny I  , Sukrasno
Published: September 2019

Component in chicken bile may be similar to bear bile, which contains an immunostimulant agent ursodeoxycholic acid and related to antioxidant effect. The purposes of this study were to evaluate the antioxidant potential of chicken bile extract by the DPPH method, analyze the correlation between total phenolic and flavonoid content with IC50 of DPPH scavenging activities. Chicken bile was cut and dried using freeze dryer, then extracted by reflux using different polarity solvents. A rotary evaporator was used to concentrate the extracts. Calculation of total flavonoid and phenolic content, antioxidant potential using DPPH assay were carried out by UV-visible spectrophotometry, and Pearson’s method was used to analyze their correlation. IC50 of DPPH of ethanolic chicken bile extract was 46.64 µg/ml, while ethyl acetate and n-hexane extracts were 69.99 µg/ml and IC50 71.65 µg/ml, respectively. The highest phenolic content and flavonoid content were given by ethanolic chicken bile extract. The total phenolic and flavonoid content in chicken bile extracts had a significant and negative correlation with IC50 of DPPH. All chicken bile extracts are potential antioxidants by DPPH assay. Phenolic and flavonoid compounds in chicken bile extracts contributed together in antioxidant capacity by DPPH assay.
The Impact of Vocabulary Based Retention Strategy of Mind Mapping in ESL Classroom
Authors: Innaci D. Loyola , Joy Dr. John Love
Published: September 2019

This research was performed in an Arts and science college of Indian ESL learners to explore the impact of mind mapping of vocabulary based retention strategy use. First year general English students were chosen. An experimental method was conducted; forty students have been taken as the subject. They were subjected to therapy in which the use of mind mapping approach instructed vocabulary selection through miming. The findings of the post-test acquired through the SPSS software showed at the end of instructions find that students can retain the words what they learned before. The findings of a delayed post-test after sometime disclosed that the long-term impact of the mind mapping approach was considerably effective in retaining the vocabulary by ESL learners in teaching this activity. One significant pedagogical implication of this research is that a more focused mind mapping approach of vocabulary can be very efficient at the general English classroom of ESL learners.
Efficacy of household washing pre-treatments and cooking methods for reduction of Listeria monocytogenes in artificially contaminated chicken offal
Authors: Kuan Chee Hao , Radu Son , Mahyudin Nor Ainy , Tang John Yew Huat , Yeo Siok Koon , Kuan Chee Sian , Chang Lee Sin , Phuah Eng-Tong , Thung Tze Young , Tan Chia Wanq , New Chia Yeung , Mitsuaki Nishibuchi
Published: September 2019

Consumption of chicken offal is common and famous among Malaysians as it is often
served as one of the side dishes with rice. Chicken offal can be a potential source of
Listeria monocytogenes because slaughtered animals are recognized as a reservoir for
foodborne pathogens. L. monocytogenes is a dangerous foodborne pathogen which can
cause severe foodborne listeriosis with high fatality rate. This study aimed to determine
the efficacy of different washing pre-treatment and cooking methods to reduce L.
monocytogenes in artificially contaminated chicken offal. All the washing pre-treatments
(dip treatment in different water sources and wash treatment with different water flow
rates) showed significant reduction of the pathogen (p<0.05) when the inoculated samples
were treated from 2 mins onwards. Washing the inoculated samples under the water flow
rate of 2 L/min was the most effective way to reduce the number of L. monocytogenes
(approximately 1.97 log reduction after washing for 10 mins). For heat treatment study,
deep-frying was the most effective cooking method followed by boiling and pan-frying to
reduce L. monocytogenes where all L. monocytogenes cells (7.91 log10 CFU/g) were killed
within 45 s under deep-frying treatment. Overall, the study indicated that washing under
running tap water (2 L/min) and deep-frying was effective in reducing and controlling the
microbial populations during food preparation. The findings from this study can serve as a
safe preparation step and cooking guideline. It is necessary to implement safe steps in
food handling practices among food handlers to minimize the risk of foodborne infection.
Paydaş Temelli Kurumsal Sosyal Sorumluluk Ölçeği’nin Türkçeye Uyarlanması Çalışması
Authors: Akbaş Tuna Ayşen , Özkara Zülfi Umut , Taş Aynur
Published: September 2019

Bu çalışmada; 2013 yılında Andrea Perez, Patricia Martinez ve Ignacio Rodriguez del Bosque tarafından geliştirilen “Paydaş Temelli Kurumsal Sosyal Sorumluluk (Stakeholder-Based Corporate Social Responsibility)” adlı ölçeğin Türkçeye uyarlanması amaçlanmaktadır. Ölçek, üç aşamada İngilizceden Türkçeye uyarlanmıştır. Birinci aşamada ölçeğin dil geçerliliği sağlanmış, ikinci aşamada pilot (ön) uygulama ve üçüncü aşamada ise asıl (gerçek) uygulama yapılmıştır. Ankara’daki banka müşterilerinden anket yöntemiyle veri elde edilmiştir. Araştırma kapsamında yapılan analizlerde; SPSS 24 ve AMOS 24 istatistiksel programları kullanılmıştır. Asıl uygulamanın veri seti 651 katılımcıdan oluşmaktadır. Ölçeğin yapı geçerliliği önce açımlayıcı daha sonra doğrulayıcı faktör analizleri ile sağlanmış ve son olarak ölçek güvenilirlik analizine tabi tutulmuştur. Tüm analizlerin sonucunda; 22 maddelik bu ölçeğin orijinal ölçekle uyumlu bir şekilde 5 maddelik “müşteriler”, 3 maddelik “hissedarlar”, 5 maddelik “işgörenler”, 6 maddelik “toplum” ve 3 maddelik “yasal ve etik meselelere ilişkin genel bir boyut” olmak üzere 5 boyuttan oluştuğu görülmüştür. Ölçeğin hem birinci hem de ikinci düzey çok faktörlü bir yapıya uygun olduğu söylenebilir. Çalışma kapsamında ölçek Türkçeye uyarlanarak, ölçeğin gelecekteki çalışmalarda araştırmacılar tarafından Türkiye’deki çeşitli sektörlerde farklı örneklemler üzerinde uygulanması suretiyle işletme bilimi literatürüne katkı sağlanması hedeflenmiştir.
The Inflation Level Forecasting in Forming Regional and Municipal Budgets
Authors: Kolesov R. V. , Tarasova A. J. , Kozlov G. E.
Published: September 2019

The subject of the research is inflation level forecasting in forming, executing and analyzing the execution course of regional and municipal budgets. The purpose of the work is developing methods of inflation level evaluation to supply state and local authorities with necessary and sufficient operational data reflecting the specificity of respective regional economies concerning prognostic figures of monthly and yearly rates of inflation. The urgency of the research lies in the fact that the proposed approach to inflation level evaluation is relatively simple but at the same time effective and is based on the principles of integrity, responsiveness, economy, and effectiveness. The methodical base of the work is formal and dialectical logics used to reveal interconnections between inflation processes in the economy and of the procedures for long-term budget forecasting; as well as methods of deduction and induction employed to justify the approaches proposed; mathematics of logic was used to analyze the influence of the approaches on the regional and municipal budget indicators under present-day conditions. The authors suggest an analytical matrix containing the initial materials for inflation rate forecasting and make a try to develop a model of inflation rate forecasting that is based on the data of factual and prognostic consumer price index. It is concluded that the model of inflation rate forecasting is applicable for budget planning and analysis in specific regions and municipalities, budgetary institutions, as well as in the course of developing and realization of some regional and municipal budget funded projects, which appears to be important to increase analytical capacity of information relevant for external and internal users.
Digital Transformations of Socio-economic Development: a Thorny Path to a New Quality Information Society
Authors: Tikhomirov В. I.
Published: September 2019

The subject of the research is the implementation of the state digitization policy aiming at acceleration of socialeconomic development, at creating informational society and export-oriented sector in the country. The aim of the work is to assess the condition and the primary lines of development of digital transformations directed at ensuring structural economic and social conversion, at building competitive environment, developing high-tech services, business processes optimization basing on providing information system resources, information infrastructure and informationcommunicative technologies functioning and developing. The author provides rationalization for the necessity of making use of the principles of systemic approach to the implementation of programs and projects for digitization as a major factor to increase the state and municipal administration efficiency, and of the transition to a new quality economic growth. The author also devotes much attention to analysis of digitization development problems that impede achieving the aims of the May 2018 Decree of the President of RF and to the ways to overcome them. It is concluded that it is important to develop and implement the National Program “Digital Economy of the Russian Federation (2019–2024)” as a legally relevant document. The author suggests forming within the Program Federal and Regional projects that will accomplish the purposes of social-economic development on the basis of digital transformations at the levels of Federal Districts, Subjects of the Russian Federation and Municipal formations.
Economic and Mathematical Models and Tools Development for Forecasting the Level of Attractiveness of Russian Cities
Authors: Nizamutdinov М. M. , Oreshnikov V. V.
Published: September 2019

The subject of the research is the factors influencing the attractiveness of Russian cities for the population, business and tourism. The objects of the research via economic and mathematical methods are the cities of the Russian Federation with population over 100 thousand people and the parameters of their social-economic development. The purpose of the research is economic and mathematical modeling of the attractiveness change level of Russian cities. In the course of the research a system of regressive equations has been formed, and a corresponding dispersion analysis has been conducted. As the factors influencing the attractiveness of cities for people the authors detected the following ones: the number of residents, housing, payroll rate, crime rate, and medical service density. To evaluate the attractiveness of cities for businesses the authors study the production volume, the volume of retail trade turnover, and the number of people living in the city. On the whole, the regression equations obtained meet the case and can be used henceforward with the aim of forecasting the change of indicators under study. Functional blocks of tools for monitoring and forecasting attractiveness levels of cities are proposed. The key ones are the blocks of forming the task, creating scenarios, forecasting, information analysis, regions rating forming, results visualization. It is concluded that being an integral system, models of cities’ attractiveness for people, business and tourism supplement each other and make it possible to fulfill a comprehensive approach to solving the problem. The results obtained can be used by the authorities in order to solve problems concerning integrated territorial development of the Russian Federation.
Practical Aspects of Government Regulation of Blockchain Technologies Application and its Improvement on the Basis of Foreign Experience
Authors: Kovalyova N. A.
Published: September 2019

The subject of the researchis current state and approaches to government regulation of blockchain technologies in Russia. Thepurposeof the article is to summarize the best foreign practices of government regulation of blockchain technologies adaptation, to recognize the basic models of government blockchain technologies regulation formed currently in different countries, and on basis of foreign experience analysis to formulate propositions how to improve the approaches to government regulation of blockchain technologies application in the Russian Federation. The authors advocate the necessity to reinforce and develop government regulation of blockchain technologies, especially the system of such regulating and regulatory documents of the Russian Federation. The authors exemplify the work by introducing blockchain technologies into different spheres of economy, including public administration and services. The foreign experience analysis, first of all Chinese the USA, demonstrates that systems approach to blockchain government regulation allows to guarantee the effectiveness of its application. At the same time, the current state of blockchain technologies rightful principles in Russia is at the initial state of development, which testifies to advisability to choose the systemic government blockchain technologies regulating. It isconcludedthat the slowness of public authorities in this sphere is an inhibitive factor for the economy development.
Information Technology Capabilities and SMEs Performance: An Understanding of a Multi-Mediation Model for the Manufacturing Sector
Authors: Nabeel-Rehman Rana , Nazri Mohammad
Published: September 2019

Aim/Purpose: Despite the fact that the plethora of studies demonstrate the positive impact of information technology (IT) capabilities on SMEs performance, the understanding of underlying mechanisms through which IT capabilities affect the firm performance is not yet clear. This study fills these gaps by explaining the roles of absorptive capacity and corporate entrepreneurship. The study also elaborates the effect of IT capability dimensions (IT integration and IT alignment) upon the SMEs performance outcomes through the mediating sequential process of absorptive capacity and corporate entrepreneurship.

Methodology: This study empirically tests a theoretical model based on the Dynamic Capability View (DCV), by using the partial least square (PLS) technique with a sample of 489 manufacturing SMEs in Pakistan. A survey is employed for the data collection by following the cluster sampling approach.

Contribution: This research contributes to the literature of IT by bifurcating the IT capability into two dimensions, IT integration and IT alignment, which allows us to distinguish between different sources of IT capabilities. Additionally, our findings shed the light on the dynamic capability view by theoretically and empirically demonstrating how absorptive capacity and corporate entrepreneurship sequentially affect the firms' performance outcomes. At last, this study contributes to the literature of SMEs by measuring the two levels of performance: innovation performance and firm performance.

Findings: The results of the analysis show that the absorptive capacity and the corporate entrepreneurship significantly mediate the relationship between both dimensions of IT capability and performance outcomes.
MSUGT, TMS/TFRS VE BOBİ FRS AÇISINDAN KAVRAMSAL ÇERÇEVE VE FİNANSAL TABLOLARIN SUNULUŞU STANDARTLARININ DEĞERLENDİRİLMESİ
Authors: KARATAŞ ARACI Özlem Nilüfer , BEKÇİ İsmail
Published: September 2019

Türkiye’de
ulusal muhasebe sistemi denildiğinde üç temel düzenlemeden bahsetmek mümkündür.
Bunlar; Türkiye Muhasebe Sistemi Uygulamaları Genel Tebliği, Türkiye
Muhasebe/Finansal Raporlama Standartları ve 01.01.2018 tarihinden bu yana
uygulanmaya başlanan Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı’dır.
Bu düzenlemelerin tamamının amacı doğru, anlaşılabilir, ihtiyaca uygun ve
karşılaştırılabilir finansal raporlar sunmaktır. Bu bağlamda ilgili
düzenlemelere yol gösteren ve kalbini oluşturan bölümler, bir kavramsal
çerçevenin çizildiği ve finansal tabloların sunuluşuna ilişkin ilkelerin yer
aldığı bölümlerdir. Dolayısıyla çalışmada bu bölümler Muhasebe Uygulamaları
Genel Tebliği, Türkiye Muhasebe/Finansal Raporlama Standartları ve Büyük ve
Orta Boy İşletmeler İçin Finansal Raporlama Standardı kapsamında
karşılaştırılarak analiz edilmiş farklılık ve benzerlikler ortaya konulmuştur.
FİNANSAL RAPORLAMA STANDARTLARIYLA UYUMLU OLMASI AMACIYLA TEKDÜZEN HESAP PLANININ GÜNCELLENMESİNE YÖNELİK KGK TARAFINDAN YAYIMLANAN TASLAK METNİN DEĞERLENDİRİLMESİ
Authors: AKDOGAN Nalan
Published: September 2019

TMS
VE TFRS ve BOBİ FRS’nin uygulamaya girmesi ile ,bilanço usulüne göre defter
tutan teşebbüs  ve işletmelerin finansal
durumu ve faaliyet sonuçlarının sağlıklı ve güvenilir bir biçimde geçerli
finansal raporlama çerçevesine göre muhasebeleştirilmesi ve işletmelerin
finansal tablolarını uyguladıkları geçerli finansal raporlama çerçevesine uygun
olarak hazırlamasını sağlayacak bir muhasebe sistemi oluşturabilmeleri için
mevcut tekdüzen muhasebe sisteminin güncellenmesi ihtiyacını ortaya
çıkartmıştır. Gerek TMS VE TFRS’ler, gerekse BOBİ FRS mevcut hesap planına yeni
hesap gruplarının ve hesapların eklenmesini, hesap açıklamalarının yeni ölçme
değerleme ölçütlerine göre yapılmasını, yeni finansal tablo verilerine doğrudan
muhasebe sisteminden ulaşılabilmesini gerekli kılmaktadır. KGK, bu amaçla finansal raporlama standartlarına uygun
hesap planı taslak metnini hazırlayarak görüşe sunmuştur. Bu makalede,
tekdüzen hesap planın güncellenme ihtiyacı açıklanarak finansal raporlama
standartlarına uygun hesap planı taslağı, mevcut hesap planı ile
karşılaştırmalı olarak incelenerek değerlendirilmiştir.
Kualitas Reviu atas Laporan Keuangan Pemerintah Daerah: Anteseden dan Konsekuensi
Authors: Abdul Hadi  , Hermanto
Published: September 2019

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh kompetensi pereviu dan equity sensitivity terhadap kualitas reviu atas LKPD serta konsekuensinya terhadap akuntabilitas keuangan. Sampel penelitian ini adalah pereviu yang tersebar pada Inspektorat Kabupaten Bima, Inspektorat Kota Bima dan Inspektorat Kabupaten Dompu sejumlah 45 orang dengan teknik purposive sampling. Hasil penelitian membuktikan bahwa kompetensi pereviu berpengaruh positif signifikan terhadap kualitas reviu atas LKPD, equity sensitivity berpengaruh positif signifikan terhadap kualitas reviu atas LKPD dan kualitas reviu atas LKPD berpengaruh positif signifikan terhadap akuntabilitas keuangan.
Pengaruh Audit Internal Dan Whistleblowing System Terhadap Pengungkapan Kasus Kecurangan (Studi Pada Perusahaan Sektor Jasa Yang Terdaftar di BEI Periode 2016-2017)
Authors: Utami Luh
Published: September 2019

Penelitian ini bertujuan untuk menguji pengaruh whistleblowing system dan audit internal terhadap pengungkapan kasus kecurangan. Penelitian ini dilakukan pada perusahaan sektor jasa yang terdaftar di BEI periode 2016-2017. Sampel penelitian ini sebanyak 43 perusahaan . Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 23. Hasil penelitian menunjukkan bahwa whistleblowing system dan audit internal berpengaruh negatif signifikan terhadap pengungkapan kasus kecurangan. Hasil penelitian ini mengindikasikan bahwa whistleblowing system dan audit internal menurunkan kasus kecurangan yang terjadi pada perusahaan.
İç Kulak Anomalisi Olan Pediatrik Koklear Implant Kullanıcılarında Duyusal İşlemlemenin Değerlendirilmesi
Authors: BATUK Merve , AKSOY Songül , KAYIHAN Hülya , SENNAROĞLU Levent
Published: September 2019

Konjenital işitme kayıplı çocuklarda çok sayıda problemin bir arada görülme olasılığı artar. Bu problemlerin sıklığı ve şiddeti işitme kaybının etyolojisine bağlı olarak değişkenlik gösterir. Embriyolojik ve gelişimsel duraklamalara bağlı olarak sınıflandırılan iç kulak yapısal anomalileri, genetik sensörinöral işitme kaybı nedenlerinden birisidir. Bu çalışma ile koklear implant kullanan iç kulak anomalisi olmayan (kontrol grubu) ve iç kulak anomalisi olan (çalışma grubu) çocukların denge ve duyu bütünlüğü bozukluklarının değerlendirilerek, karşılaştırılması hedeflenmiştir. Her grupta 20 çocuk olmak üzere, 5-12 yaş aralığındaki koklear implant kullanıcısı 40 çocuğun koklear implantlı işitme eşikleri belirlenmiş, Bilgisayarlı Dinamik Postürografi (BDP) ve Ayres Güney Kaliforniya Duyu Bütünlüğü Testleri yapılmıştır. Her iki grubun koklear implantlı işitme eşikleri arasında anlamlı fark bulunmuştur (p<0,05). Yapılan BDP sonucuna göre, her iki gruptaki çocukların birleşik denge skorlar ve vestibüler oranlar arasında anlamlı fark tespit edilmiştir (p<0,05).  Çalışma grubundaki çocukların yapılan duyu bütünlüğü değerlendirmelerinde görsel şekil algılama, şekil zemin algısı, bilateral motor koordinasyon, postür taklidi, vücudun orta hattı çaprazlama ve sağ sol ayrımı puanlarının kontrol grubundan daha düşük olduğu saptanmıştır. Yaş ile birlikte kontrol grubunda görsel şekil algılama, çalışma grubunda ise vücudun orta hattı çaprazlama ve sağ sol ayrımı puanlarında anlamlı artış olduğu belirlenmiştir (p<0,05). Dokuz yaş öncesinde her iki grubun sağ sol ayrımı puanları arasında anlaml fark bulunmuştur (p<0,05). İç kulak anomalisi olan çocukların denge becerilerinin normal kokleaya sahip çocuklardan daha fazla etkilendiği ve duyu bütünlüğü bozuklukları ile sıklıkla karşılaşabilecekleri belirlenmiştir. Erken dönemde vestibüler sistem ve duyu bütünlüğü değerlendirmelerinin yapılması ve uygun rehabilitasyon programlarının belirlenmesi önerilmiştir.
El papel del estado en la construcción de la memoria: el discurso de medios sobre el Museo de la Memoria de Buenos Aires
Authors: Pascual Mariana
Published: September 2019

Este trabajo tiene como objetivo indagar acerca de la manera en la que cinco periódicos argentinos representaron la inauguración del Museo de la Memoria, sitio en honor de las miles de víctimas del genocidio cometido durante la última dictadura militar (1976-1983), a fin de determinar el papel del Estado en la construcción colectiva de la memoria. Se realizó un análisis léxico-gramatical de elementos valorativos y se identificaron las entidades evaluadas positiva y negativamente. Los resultados dan cuentan de un énfasis en la construcción de valores culturales relativos a la aceptación de la responsabilidad del Estado como elemento basal en la construcción de una memoria colectiva curativa. El evento analizado marcó un punto de inflexión en Argentina, constituyó el reconocimiento público de la necesidad de justicia para visualizar un futuro social en armonía.
Pengaruh Media Video pada Kelas Ibu Hamil terhadap Pengetahuan Sikap dan Perilaku Pemilihan Penolong Persalinan
Authors: Sari Kirana Candra
Published: September 2019

Maternal mortality during labor is very closely related to less skilled helpers and inadequate tools. Therefore labor should be assisted by skilled health workers because paraji is not equipped with emergency handling skills. The use of videos in pregnant classes can increase the knowledge, attitudes and behaviors of mothers to deliver to health workers. The purpose of this study was to determine the effect of video media on the class of pregnant women on knowledge, attitudes and behaviors of delivery helper selection.The design of this study used quasi-experimental with a randomized subjects post test only control group design approach. The researcher used the random assignment sampling method. This research was conducted in November 2018 in the Padasuka Community Health Center area, Bandung City, Bandung City Health Office.
Efektifitas Pemberian Buah Kurma Mabrum terhadap Morning Sickness pada Ibu Hamil Trimester I di PMB Ny. H. Pakisaji Kabupaten Malang
Authors: Yonni Siwi Retno Palupi
Published: September 2019

Perubahan adanya ketidakseimbangan hormon progestrogen dan estrogen pada ibu hamil mengakibatkan morning sickness. Upaya untuk mengatasi morning sickness dengan mengkonsumsi kurma mabrum yang mengandung asam folat yang dapat mengurangi gejala morning sickness. Tujuan penelitian adalah menganalisis efektifitas pemberian buah kurma mabrum terhadap morning sickness pada ibu hamil Trimester I di PMB Ny H Pakisaji Kabupaten Malang. Desain penelitian menggunakan pre-experimental design dengan one group pre-post test design. Populasinya semua ibu hamil Trimester I yang mengalami morning sickness di PMB Ny H Pakisaji Kabupaten Malang sejumlah 14 ibu. Teknik sampling menggunakan accidental sampling sehingga sampelnya sebagian ibu hamil Trimester I yang mengalami morning sickness sejumlah 13 ibu. Analisa data menggunakan uji paired simple t-test.
PERAN INTELIJEN PERPAJAKAN DALAM MENGHADAPI INFORMASI KEUANGAN ASIMETRIS
Authors: Al-Firdaus Farid
Published: September 2019

Keraguan dalam meyakini validitas informasi keuangan dalam Exchange of Information (EOI) menjadi perhatian khusus peneliti. Melalui penelitian ini, peneliti bertujuan untuk menelaah penyebab terjadinya informasi keuangan asimetris dan peran intelijen perpajakan dalam menghadapi hal tersebut melalui upaya pengumpulan data dan/atau informasi. Dengan menggunakan pendekatan studi dokumentasi dalam metode kualitatif, peneliti melakukan pengumpulan data yang terdapat dalam dokumen seperti aturan, Annual Review, Working Paper, jurnal nasional dan internasional, serta berita terkait. Selanjutnya peneliti melakukan analisis dengan model Miles and Huberman dan mendapatkan hasil penelitian yang terdiri dari gambaran umum EOI, modus dan kasus riil informasi keuangan asimetris, dan peran intelijen perpajakan dalam menghadapi hal tersebut. Berdasarkan hasil penelitian, peneliti mendapatkan simpulan bahwa modus atas informasi keuangan asimetris salah satunya berasal dari identitas palsu. Adapun peran intelijen perpajakan dalam menghadapi hal tersebut adalah dengan melakukan upaya formal seperti melakukan kegiatan intelijen sebagai dukungan upaya klarifikasi kepada pihak pemilik rekening keuangan dan upaya inovasi seperti pembangunan sistem informasi intelijen yang terintegrasi dengan pihak lain.
ARE TRANSFORMATIONAL LEADERSHIP AND WORK MOTIVATION STILL AFFECTING EMPLOYEE PERFORMANCE? (EVIDENCE FROM INDONESIAN ELECTRICAL OWNED STATE COMPANY)
Authors: Pangarso Astadi , Saragih Romat , Al-Fath M. Reyza
Published: September 2019

This paper aimed to examine and analyze the consequence of transformational leadership and motivation on work performance at PT PLN UWP IV Electric Maintenance Center Bandung, West Java, Indonesia. The novelty of this research is by testing the theoretical framework for the consequence of transformational leadership and motivation (need for achievement) on work performance in a different context, scope, and population than existing research. This research uses quantitative research methods with detailed causality research. The sampling technique in this study was saturated sampling, which was 40 employees at PT PLN UWP IV Electric Maintenance Center. The data investigation approach used is multiple linear regression. The consequence of this study confirm the influence of transformational leadership and work motivation on performance, both partially and simultaneously. The results of this paper are persistent with the theory of transformational leadership and the theory of motivation for achievement. This research contributes scientifically to the consequence of transformational leadership and work motivation on work performance.
Scalar Implicature in modern pragmatics and traditional Arabic pragmatics
Authors: Abdulla Hisham Ibrahim
Published: September 2019

The preset paper is an attempt to see whether traditional Arab Linguists knew implicatures in general and specifically generalized quantity implicatures of the type known as "scalar" in modern pragmatic literature. These notions are associated with scholars such as Grice, Horn, Levinson and Hirschberg in modern pragmatics. In part I of this paper, the researcher gives a brief survey of the main aspects of the phenomenon: definition, types, examples, debates and different accounts of the notion as they appeared in modern pragmatic literature. Part II of the study is an investigation into the question about whether these phenomena have a longer history than is recognized in the literature, and whether medieval Arab linguists had known them centuries before their western counterparts. Instead of putting words into the mouths of traditional Arab linguist the researcher adopted the method of quoting? them and letting them speak for themselves. Of course, some commentaries and explanations were necessary to contextualize the quotations and help the reader to understand them. Comparisons between the traditional Arabic and modern western concepts showed striking similarities between the two. The Arabic traditional concept of "Mafhoom" is the forerunner of the modern pragmatic concept of generalized quantity implicature.
Review "The Development of Digital Economy in Indonesia"
Authors: wijaya stevania vorensia
Published: September 2019

Tujuan dilakukan penelitian ini adalah agar dapat mengetahui jumlah pengguna internet saat ini yang rata-rata penggunanya telah melampaui setengah dari populasi di Indonesia
Dairy development at dower gangetic region: constraints and it’s management.
Authors: Bhakat Champak
Published: September 2019

This investigation all about dairy development at dower gangetic region and constraints and it’s management.
La Villa Isola
Authors: Zein Laila Fariha , Setiawan Adib Rifqi
Published: September 2019

Cet ouvrage décrit brièvement la Villa Isola, un bâtiment art déco situé dans la partie nord de la ville de Bandung, elle est sert de bureaux au directorat de l'Universitas Pendidikan Indonesia.
Pengaruh Kompensasi dan Motivasi Terhadap Kepuasan Kerja Pegawai
Authors: Firdaus Muhammad Yusrizal Syahrir
Published: September 2019

Regression analysis is constructed for capturing the effect of compensation and work motivation on employee job satisfaction . The population in this study were all employees who worked at the Makassar City Education and Training Center Office. The sample of this study were 53 employees as a unit of analysis. The results of hypothesis testing using multiple linear regression analysis provide evidence that compensation and work motivation shown are proven to increase employee job satisfaction. Work motivation is the dominant variable affecting employee job satisfaction.
Produksi Gula Di Indonesia
Authors: Chandra Aris
Published: September 2019

Tayibnapis, A.Z., et al (2018) mengungkapkan permasalahan idnustri gula di Indonesia. industri berbasis tebu yang telah ada sejak jaman penjajahan. saat ini gula belum bisa memenuhi target swasembada, karena mahalnya biaya produksi, sehingga membuat harga gula kurang memiliki daya saing. swasemabda gula harusnya dapat terpenuhi, Karena indonesia memiliki banyak pabrik gula, namun Pabrik gula kesulitan untuk memperoleh keuntungan karena panen hanya terjadi satu bulan sekali
Millennium For All Alternative Report on Public Library Security
Authors: Selman Brianne , Curnow Joe , Dobchuk-Land Bronwyn , Cooper Sarah , Samson John K. , Kohan Andrew
Published: September 2019

In response to the airport-style security measures implemented at the downtown Millennium Branch of the Winnipeg Public Library, concerned library users, academics, and library workers came together to prepare a report assessing the negative impact of the measures as well as to explore alternatives. Focusing on how securitization disproportionately affects already marginalized communities and is part of a larger trend of social exclusion in Winnipeg's public spaces, the report also covers existing community-led alternatives in Canadian libraries.