bluuebunny/crossref_metadata_2025 huggingface dataset:
ACCOUNTING AND ANALYTICAL SUPPORT OF ENTERPRISE MANAGEMENT IN DIGITAL ECONOMY
Authors: CHIZH Vera , HAVRYLENKO Valentina ,   Cherkasy State Technological University
Published: March 2022

Processes of globalization in the economy and the complex process of their development need the use of information technology. Therefore, attention should be paid to creating effective processes for the use of all technological opportunities for the business and society development. The article examines changes in accounting and analytical support of enterprise management under the influence of the information tools development. The stages of information technologies development in the accounting and analytical support of enterprise management are determined and their characteristics are given. It is established that the newest innovative means of formation and processing of information is blockchain technology. It is noted that the digitization of the accounting system using blockchain technology will eliminate the need for separate accounting of transactions between companies and cross-checking, which often requires the use of external auditors. Approaches to the essence of this technology are systematized. The components of technology are considered and its essence concerning application in accounting and analytical maintenance of enterprise management is defined. Emphasis is placed on the need to solve legal and personnel problems, to eliminate the inconsistency of training areas in accounting with the requirements of the modern digital economy. It is noted that the use of digital economy tools, the rapid development of which we see today, creates new business opportunities and undeniable competitive advantages. Subsystems of accounting and analytical maintenance of enterprise management with use of blockchain technology are offered. It is noted that the accounting field is quite conservative and requires a special approach to the use and implementation of blockchain technology. Emphasis is placed on the need to solve legal and personnel problems, to eliminate the inconsistency of training areas in accounting with the requirements of the modern digital economy.
MANAGEMENT DECISION OF JACKS FORM OF IMPLEMENTATION OF ORGANIZATIONAL FUNCTION OF PUBLIC ADMINISTRATION
Authors: VAHANOVA Lyudmyla , YURYCHYNA Iryna , KARPANASYUK Olga ,   Leonid Yuzkov Khmelnytskyi University of Management and Law
Published: March 2022

Today, forms of management are external, constantly and typically fixed manifestations of practical activity of public authorities or local governments in the formation and implementation of management goals and functions and ensuring their own lives. They give an idea of what and how is done in these bodies to exercise their competence. Legal forms of management activities record management decisions and actions that have legal content (establishment and application of legal norms). They are used in the preparation, adoption and implementation of management decisions. To ensure the effectiveness of management, it is important that the main actions, operations, forecasts, expertise, statistical generalizations, information, sociological data on which a management decision is based, are clearly documented, ie presented in the appropriate legal form. In most cases, management decisions are a legal act, correlated with the competence of the body, as well as with the current substantive and procedural legal norms. The role of a legal act in public administration is determined by the extent to which all legal procedures and requirements have been complied with during its preparation and adoption and what real administrative potential it has. The article is devoted to deepening the theoretical foundations and developing practical recommendations for management decisions. To this end, the theoretical foundations and features of management decisions are considered, and specific recommendations for the effectiveness of management decisions are provided. The essence of the managerial decision on several aspects is investigated. The content of the organizational function of the state as the main component of the management decision is characterized. The basic requirements for making managerial decisions are offered. It is recommended to formulate the decision clearly and concisely together with specific tasks, actions for the implementation of the decision and should indicate: specific ways and means of action; deadlines, composition of performers responsible for their implementation; the order of interaction of performers; necessary resources; forms of control and accounting of intermediate and final results; list and content of documents that reflect the progress of the decision.
DEPARTMENT OF FOREIGN ECONOMIC ACTIVITY BASED ON THE MODEL OF ACCOUNTING POLICY OF EXPORT-IMPORT OPERATIONS
Authors:   State Biotechnological University, KONONOV Igor
Published: March 2022

The purpose of the article is to develop practical recommendations for substantiating the sequence of management of foreign economic activity on the basis of the model of accounting policy of export-import operations. It is proposed to define the accounting policy as a set of principles, rules, methods of methods and procedures, the choice of accounting alternatives that ensure the formation and presentation of financial statements and improve the efficiency of export-import operations of trade enterprises. In the order on the accounting policy in terms of coverage of accounting issues of export-import transactions, it is proposed to allocate such sections as general provisions, methods, techniques and organization of accounting. It is proposed to take into account the requirements of the BEPS action plan in Ukraine in the model of accounting policy of foreign economic activity of trade enterprises and to identify objects of accounting policy that will allow choosing an alternative pricing method taking into account the jurisdiction in which the foreign economic activity participant is registered. The organizational sequence of management of foreign economic activity on the basis of the model of accounting policy of export-import operations is developed. It is proved that the choice of an alternative method of pricing taking into account the jurisdiction in which the participant in foreign economic activity is registered or carries out its activities, is a key stage in the management of foreign economic activity of trade. The conditions under which one or another method of transfer pricing is chosen and the peculiarities of application of each of the methods are analyzed. The main characteristics of the method of comparative uncontrolled price, “cost plus”, resale price, net profit and profit distribution are given. It is proposed to create a separate internal regulation “Transfer Pricing Policy” as an Annex to the Order on Accounting Policy. The document proposes to separate the sections: regulations for the exchange of information between members of a group of companies involved in foreign trade operations; product description and competition analysis; availability of certificates of conformity; essential terms of contracts, features of pricing and loyalty programs; tax and customs regimes; characteristics of the counterparty (identification of connection, residence, tax status); conditions for recognizing and monitoring transactions as controlled; choice of transfer pricing method; selection of elements of reporting on controlled transactions.
PECULIARITIES OF FORMATION AND USE OF INFORMATION ABOUT FINANCIAL RESULTS OF ACTIVITY OF BUSINESS ENTITY AS A RESULT OF EFFECTIVE PERFORMANCE
Authors: LOPATOVSKYI Victor , KRASUTSKYI Rostyslav ,   Khmelnytskyi National University
Published: March 2022

Research on financial performance and income taxation in times of economic downturn and crisis is always gaining attention and popularity, because the amount of profit depends on the viability of the enterprise, the level of wages and, accordingly, turnover and skills, and as a result of state budget revenues. different levels. Income tax, in turn, is a regulator of the distribution between the state and enterprises of all forms of ownership of profits, as the main source of innovation and investment activities. The current conditions and the economic situation in Ukraine and in the world as a whole pose new challenges for enterprises to optimize their activities, efficiency in the face of growing competition, the impact of aggressive internal and external factors. No business activity has development prospects without a positive financial result, which lacks the dynamics to grow. Profit has always been the main indicator of business efficiency. That is why the formation and definition of profit has caused and continues to cause so much debate in economics, as evidenced by the great variety of theories on its definition and sources of formation. This area of research attracts a lot of attention during the crisis, as profit is the most desirable source of resource recovery and enterprise development. Therefore, maintaining profitability at a sufficient level is a challenge for managers at all levels and divisions of the enterprise, especially given today’s oversaturated and over-competitive environment, where every enterprise is fighting for survival. The authors investigate the peculiarities of the formation and use of information about financial results as an effective indicator of enterprise activity, which is formed according to the system of its accounting and reporting and used by management to make management decisions on profit management. Financial results are a measure of the efficiency of any commercial enterprise, making a profit – the main purpose of doing business. Domestic and foreign scientists have prepared many scientific papers to highlight the peculiarities of the formation and use of information about financial results, but the main problem is that there is no one-size-fits-all solution to optimize financial results and increase profitability. The current economic turmoil shows new weaknesses in the activities of economic entities and policies to increase their profitability, and therefore research and writing scientific papers and practical recommendations on this topic will always be relevant.
HOP PRODUCTION – WORLD AND UKRAINIAN MARKETS
Authors: RATOSHNIUK Tatiana , RATOSHNIUK Viktor ,   Institute of Agriculture Polessya NAAS
Published: March 2022

The article highlights the current problems of hop development in the world, trends and directions of stabilization of the Ukrainian industry for the production of competitive and quality products. An analysis of the current state and further development of world and Ukrainian hop production, identified the main producers of hop products, analyzed the area of hop plantations, yields, gross harvest, varietal composition, world beer production and the need for α-acids. Problems of Ukrainian hop growing are outlined. Before bringing hop products to the world market there are a number of tasks that need to be implemented: ensuring the implementation of competitive advantages of the hop industry of Ukraine – human, resource, geographical, innovative, scientific, geopolitical, infrastructural potential; increase production and improve its quality according to world standards; intensification of investment processes, giving them an innovative focus; growing influence of foreign direct investment; ensuring the growth of domestic market capacity by increasing household incomes and profits of enterprises in the industry; growth of hop production and improvement of export structure.
MОDEL OF DETERMINING STOCK MARKET VOTALITY
Authors: BURTNIAK Ivan , SUDUK Nataliia ,   Vasyl Stefanyk Precarpathian National University
Published: March 2022

The article considers different approaches to determining stock market volatility. It is one of the most important indicators of the financial market and characterizes the degree of fluctuations in asset prices, reflects how high the deviations of price changes relative to the general trend. The obtained values of volatility make it possible to analyze the duration of the process in the stock market, make adjustments and concrete steps to improve the situation to optimize the financial strategies of both market participants and economic agents in general. Volatility is an indicator of the meaningfulness of the actions of stock market participants. Thus, volatility is a key concept for assessing market risk and making investment decisions. Derivatives on volatility indicators are very popular among foreign investors. Such instruments allow you to hedge the risks associated with increasing stock market fluctuations, and due to the negative correlation with stock indices increase the benefits of investment diversification if they are in the investment portfolio, especially in a declining market. The calculation of market volatility is based on the following pattern – the size of the option premium directly depends on the current market volatility. The stronger the fluctuations in the market, the greater the risk of the seller of the option, and hence the amount of payment for this risk – the option premium. A further step in the development of volatility indicators is the creation of new derivatives, which means that investors will also be able to hedge risks associated with growing fluctuations in financial markets and earn additional profits by improving the efficiency of portfolio management.
Detection of the Metabolic Relationship Between Primary Tumor in Breast Cancer According to Molecular Classification in Positron Emission Tomography; Retrospective Cohort Study
Authors: Alyanak Ahmet , Aslan Ferit
Published: March 2022

The main objective of the study was to investigate whether the maximum SUV emission tomography values of Positron differ between luminal molecular properties. The second objective was to examine the relationship between positron emission tomography SUV max and ki67 in primary tumors and axillary lymphadenopathy. In the study between January 2018 and December 2020, 158 patients with stage 1-2-3 breast cancer admitted to the outpatient clinic of general surgery and medical oncology Yüksek htisas University Medicalpark Ankara were retrospectively evaluated. The results of the study considering the relationship between molecular properties and metabolic activity of primary tumors, found a significant relationship between grade (p<0.005), estrogen receptor (p:0.019), and progesterone receptor (p:0.045). More important differences were observed in the luminal type, especially between such as basal and luminal A (p: 0.021). A significant correlation was found in the Pearson correlation test, which was performed between the primary tumor and the SUV values for maxillary axillary lymphadenopathy (p < 0.001, correlation coefficient: 0.331). For Ki67, there was a significant, albeit low, correlation between the SUV max primary tumors (p: 0.026, correlation coefficient 0.179). Although there is a statistically positive trend between Ki67 and axillary SUV max, there is no significant difference (p: 0.06 correlation coefficient: 0.157) In conclusion, we found a significant relationship between max. positron emission tomography SUV, estrogen receptor, progesterone receptor, grade, ki67, and molecular subtypes such as basal and luminal A of the tumor. We found a correlation between the primary tumor and the metabolic activity of axillary lymphadenopathy. It will be meaningful to plan treatment and follow-up according to these results.
Development of Modified Kato Katz Kit as Laboratory Scale Prototype for Early Detection of Soil-Transmitted Helminths (STHs) Infection
Authors: Rifqoh Rifqoh , Kustiningsih Yayuk , Cahyono Jujuk Anton
Published: March 2022

Early detection of Soil-Transmitted Helminths (STHs) infection in laboratory medical facilities is one of the government's efforts in its elimination. Government regulations recommend Kato-Katz's quantitative method forthe diagnosis of STHs infection. Kato-Katz's domestic product is not availableyet. This research aims to create a laboratory-scale modified Kato-Katz kit for early detection of STHsinfection by fecal egg counts (FECs) in estimating the number of eggs per gram of stool (EPG).An experimental study was conducted to create a resin template, spatulas, and 3M-adhesive tape as a modified Kato-Katz Kit. 120 Kato-Katz thick smear preparations were done from 30 samples for modified and standard Kato-Katz with duplication. The amount of stool for each was weighed. All Kato-Katz thick smear microscopic examination was done at least 60 minutes by identifying the STHs eggs and counting them.The result for both methods showed no differences in EPG for Trichuris trichiura eggs p-value=0.012 (p<0.05), meanwhile the differences for Ascaris lumbricoides eggs p-value=0.156, and Hookworm eggs p-value=0.102 (p>0.05). Under microscopic examination, some A.lumbricoides eggs morphology was not visible because the adhesive in modified Kato-Katz blurry it, and the Hookworm fragile eggshells made it disappear within less than 60 minutes.The study concluded no difference in EPG for T.trichiura eggs by FECs betweenmodified Kato-Katzas this study product with the standard. It is recommended to improve modified Kato-Katz in further study, especially the adhesive tape, before using it as a quantitative toolforearly detection of STHs infection.
 
Editor's Note: Advocates Make a Difference for Transparency
Authors: Cuillier David
Published: March 2022

It takes dedicated volunteers, like Charles N. Davis, and nonprofit groups to push for transparency in government and civic information, as demonstrated by those who challenge secret holds within the U.S. Senate. Also to be acknowledged is Frank LoMonte, who founded this journal through the Brechner Center for Freedom of Information, and now moves on to advocate for civic information as legal counsel for CNN.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PADA PT. SMART TALENTA MULTITAMA
Authors: Rahayu Yerni Retno , Sutrischastini Ary
Published: March 2022

This study aims to 1) analyze the effect of supervision on employee performance at PT. Smart Talent Multitama; 2) analyze the effect of motivation on employee performance at PT. Smart Talent Multitama; 3) analyze the influence of supervision and motivation on employee performance at PT. Smart Talent Multitama. This research method uses a quantitative approach, with data collection techniques in the form of a questionnaire. The population is all employees of PT. Smart Talenta Multitama totaling 45 employees and all of these employees were used as respondents. Technical analysis of data using multiple linear regression processed with SPSS version 20. The results obtained are 1) Supervision has a positive and significant effect on employee performance when viewed from a significant less than 0.05; 2) Motivation has a positive and significant effect on employee performance when viewed from a significant less than 0.05 and 3) Taken together, supervision and motivation have a positive and significant effect on the performance of PT. Smart Talent Multitama.
UPAYA PENGENDALIAN STRES KERJA DALAM PENINGKATAN KINERJA JAKSA DI KEJAKSAAN NEGERI KLATEN
Authors: Kurniasari Dian , Hamid Mudasetia
Published: March 2022

The research objectives are: (1) To determine the performance of the prosecutor at the Klaten District Attorney; and (2) To find out efforts to control work stress in improving the performance of the prosecutor at the Klaten District Attorney. Data collection techniques using observation, interviews and documentation. Interviews were conducted with 17 functional prosecutors serving in the Klaten District Attorney's Office. Data analysis used descriptive qualitative analysis. The results showed: (1) The performance of the Public Prosecutor at the Klaten District Attorney in general was adequate, both from the aspect of the prosecutor's work target and the aspect of work behavior. Based on the aspect of the prosecutor's work target, it is known that the Prosecutor's Office at the Klaten District Attorney has shown a fairly good quantity of work, namely the completion of the target agenda of cases that must be resolved, which on average reaches 2 -3 cases. The quality of their work is also maintained by taking into account the factors of suitability, neatness and completeness in accordance with existing SOPs and regulations. Based on the aspect of work behavior, it is known that the Prosecutor's Office at the Klaten District Attorney has worked with the orientation of providing excellent service to the community and is able to cooperate with colleagues, superiors, work units and other agencies. They also maintain integrity, work with discipline and are able to cooperate with colleagues, superiors, other work units and other agencies. (2) Efforts to control work stress in improving the performance of prosecutors at the Klaten District Attorney are by applying stress management which includes individual handling strategies, organizational handling strategies and social support strategies.
Synthesis of Hydroxyapatite/Zinc Oxide Nanoparticles from Fish Scales for the Removal of Hydrogen Sulfide
Authors:   Department of Chemical Engineering, Can Tho University, 3/2 Street, Ninh Kieu District, Can Tho City, Vietnam, Van-Pham Dan-Thuy , Vinh Phat Vien ,   Department of Chemical Engineering, Can Tho University, 3/2 Street, Ninh Kieu District, Can Tho City, Vietnam, Huu Chiem Nguyen ,   Department of Environmental Sciences, Can Tho University, 3/2 Street, Ninh Kieu District, Can Tho City, Vietnam, Thi Bich Quyen Tran ,   Department of Chemical Engineering, Can Tho University, 3/2 Street, Ninh Kieu District, Can Tho City, Vietnam, Truong Ngoc Mai Ngo ,   Department of Chemical Engineering, Can Tho University, 3/2 Street, Ninh Kieu District, Can Tho City, Vietnam, Huynh Giao Dang ,   Department of Chemical Engineering, Can Tho University, 3/2 Street, Ninh Kieu District, Can Tho City, Vietnam, Ngoc Don Ta ,   Ministry of Education and Training, No 35, Dai Co Viet, Hanoi, Vietnam, Van Hong Thien Doan ,   Department of Chemical Engineering, Can Tho University, 3/2 Street, Ninh Kieu District, Can Tho City, Vietnam
Published: March 2022

The presence of hydrogen sulfide (H2S) is an issue for industrial processing, such as gasoline, natural gas, and biogas. In this study, hydroxyapatite (HA) nanoparticles with high purity were successfully extracted from red tilapia fish scales and used as supporting materials for zinc oxide (ZnO) to remove H2S. Various amounts of ZnO decorated on HA nanoparticles were prepared from a zinc nitrate hexahydrate precursor. Powder X-ray diffraction (XRD) and Fourier transform infrared spectroscopy (FTIR) of the ZnO/HA samples demonstrated the successful synthesis of ZnO/HA with high purity. The scanning electron microscope (SEM) image analysis confirmed the uniform deposition of ZnO on HA nanoparticles which were smaller than 245 nm. The ZnO/HA samples with different ZnO loadings (i.e., 5, 10, and 15 wt%) were used to remove H2S at room temperature. The specific surface area of HA and ZnO/HA determined by the Brunauer-Emmett-Teller (BET) method was 37.022 (m2/g) and 111.609 (m2/g), respectively. The experimental results demonstrated the highest breakthrough sulfur capacity of 26.3 mg S/g with the sorbent ZnO (15 wt%)/HA nanoparticles. This H2S adsorption capacity was the highest capacity ever achieved for ZnO/HA.Therefore, there are great possibilities for effective removal of H2S at the ambient conditions using the ZnO (15 wt%)/HA nanoparticles, where HA nanoparticles could be sustainably extracted from the abundant organic source of red tilapia fish scales.
Potensi Pengembangan Ternak Ruminansia Berbasis Bahan Pakan Lokal di Kawasan Geopark Ranah Minang Silokek
Authors: Riza Andesca Putra  , Hera Dwi Triani  , Novarista Noni
Published: March 2022

Geopark Ranah Minang Silokek telah menjadi ikon baru pariwisata di Kabupaten Sijunjung. Pengembangan kawasan agribisnis berbasis pertanian dan peternakan merupakan salah satu alternatif program yang diharapkan dapat menjawab tantangan dan tuntutan pembangunan.  Pengembangan ini dapat mengurangi pengangguran yang ada di Nagari Silokek. Oleh karena nya, perlu dilakukan kajian potensi terlebih dahulu yang merupakan salah satu langkah untuk penyediaan informasi dasar. Penelitian ini bertujuan untuk mengetahui potensi ketersediaan pakan lokal dan daya tampung wilayah untuk pengembangan ternak ruminansia di Kawasan Geopark Ranah Minang Silokek. Penelitian dilaksanakan di Kabupaten Sijunjung pada bulan Desember 2019-Januari 2020 dengan metode kualitatif yang bersifat studi pustaka. Hasil penelitian menunjukkan total potensi ketersediaan pakan lokal untuk ternak ruminansia: 557 ton bahan kering tercerna (BKC)/tahun. Pakan yang dibutuhkan: 25,9 ton BKC/tahun. Didapatkan nilai IDD lahan: 21,4, artinya berada di wilayah AMAN dalam pengembangan peternakan ruminansia karena memiliki IDD >2.  Kemampuan wilayah dalam menampung ternak ruminansia yaitu 330 ST. Saat ini populasi ternak ruminansia: 31 ST. Dengan demikian di Nagari Silokek masih bisa dilakukan penambahan populasi ternak ruminansia sebesar 299 ST. Jika mengambil asumsi struktur populasi ternak ruminansia yang ada saat ini, maka penambahan populasi dapat dilakukan sebesar 194 ST kerbau, 78 ST sapi dan 27 ST kambing.
Pengaruh Suplementasi Tepung Daun Kelor dan HQFS terhadap Kecernaan Serat Kasar dan Fraksi Serat pada Ternak Domba Lokal
Authors: Rahmawati Rahmawati , Hikma Hikma
Published: March 2022

Daun kelor merupakan salah satu tanaman yang potensial untuk dikembangkan sebagai sumber konsentrat hijau karena mengandung protein kasar, energi, vitamin, mineral yang tinggi dan lengkap, dapat tumbuh  semudah menanam singkong. High Quality Feed Supplement (HQFS) adalah gabungan dari beberapa jenis sumber konsentrat kovensional yang mengandung karbohidrat, protein, vitamin, mineral dan probiotik yang diramu sedemikian rupa untuk memenuhi keseimbangan kebutuhan protein mikroba di rumen maupun untuk sumber protein by pass dipasca rumen untuk ternak induk semang. Tujuan penelitian ini adalah mengetahui pengaruh kecernaan serat kasar (SK) dan fraksi serat (ADF, NDF) pada pakan komplit kering berbasis jerami kangkung sebagai sumber serat dengan suplementasi daun kelor dan HQFS dengan dosis yang berbeda. Rancangan penelitian yang digunakan adalah Rancangan Acak Kelompok (RAK) dengan 5 perlakuan dan 3 kelompok sebagai ulangan. Apabila terdapat perbedaan masing-masing perlakuan dilanjutkan dengan uji DMRT. Penelitian ini mengunakan domba ekor tipis jenis kelamin betina dengan bobot 22-26 kg ± 2,16 sebanyak 15 ekor. Perlakuan terdiri dari 5 jenis formulasi ransum yang berbeda yakni A : kontrol, B : 10% HQFS, C : 20% HQFS, D : 10% kelor, E : 20% kelor. Bahan penyusun konsentrat terdiri dari jagung halus, bungkil kedelai, bungkil kopra dan polard. Perbandingan konsentrat : kangkung kering = 60% : 40%. Hasil anova menunjukan bahwa kecernaan SK, NDF dan ADF berbeda nyata antar perlakuan. Setelah dilakukan uji lanjut DMRT antara perlakuan A, E dengan B, C dan D terhadap kecernaan SK, NDF dan ADF berbeda nyata (P<0.05), sedangkan antara perlakuan A dengan E berbeda tidak nyata, antara perlakuan B, C dan D berbeda  tidak nyata. Dengan persentase nilai kecernaan SK : 64,1 – 80,9 %,  kecernaan NDF : 68.4 – 79,3% dan ADF: 65,7-78,9%. Adapun kesimpulan dari penelitian ini berdasarkan nilai kecernaan serat kasar dan fraksi serat, formulasi pakan terbaik adalah pakan B (10% HQFS) dan pakan D (10%) tepung daun kelor kering.
Kejadian Scabies Pada Babi Di Kecamatan Mamasa Kabupaten Mamasa
Authors: Said Nur Saidah , Fermedi Fermedi , Fahrodi Deka Uli , Marsudi Marsudi , Sukoco Hendro
Published: March 2022

Penelitian ini bertujuan untuk menggambarkan prevalensi scabies pada babi di Kecamatan Mamasa Kabupaten Mamasa. Penelitian ini dilakukan pada bulan Mei sampai Juni 2021 di Kecamatan Mamasa Kabupaten Mamasa dan pemeriksaan sampel kerokan kulit dilaksanakan di Dinas Pertanian Kabupaten Mamasa. Jenis penelitian yang dilakukan adalah deskriptif. Sampel diambil dari 16.355 ekor babi dan dipilih berdasarkan teknik purposive sampling dari populasi babi.  Sampel sebanyak 53 diambil berdasarkan gejala klinis scabies dan diperiksa menggunakan mikroskop di Laboratorium Dinas Pertanian Kabupaten Mamasa. Alat yang digunakan dalam penelitian ini adalah pisau bedah atau silet, botol sampel, sarung tangan, mikroskop, kamera, object glass, cover glass. Bahan yang diperlukan dalam penelitian ini adalah sampel kerokan kulit, KOH 10%, serta alkohol. Analisis data yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa terdapat 53 ternak babi yang menujukkan gejala klinis seperti tidak tenang, kurus, gatal dan sering menggesekan badannya ke kandang, kurang nafsu makan, serta kulit melepuh. Kemudian untuk pemeriksaan mikroskopik terdapat    13 sampel yang positif terinfeksi scabies. Prevalensi scabies pada babi di Kecamatan Mamasa Kabupaten Mamasa sebesar 24,5%. Angka prevalensi tertinggi terdapat di Desa Osango, sedangkan yang paling rendah terdapat di Desa Rambusaratu dengan kasus prevalensi scabies 20%.
GENDER IDENTITY IN MIKE ROSS’S TRIAL IN THE AMERICAN TV SERIES THE SUITS
Authors: Oluwole Sanni
Published: March 2022

Existing literature has provided a firm dichotomy between language differentials between the male and female gender. Regardless of different contexts and discourse types, these language differences tend to persist. In courtroom discourse, the linguistic constructions of female legal practitioners are loosely regarded as ‘powerless language’ characterized with polite constructions, hesitations, and hedges which is in firm contrast with their male counterparts who tend to be more definite in their linguistic constructions. The present study tends to examine how performed court discourse challenges this narrative. Using selected courtroom scenes of Mike Ross trial in the American TV show the suits, the study notes that while female legal practitioners use these ‘powerless’ linguistic patterns in the court interaction not as a demonstration of inferior or subordinate status to their male counterparts but dexterously deployed to achieve intended outcomes.
ENCOURAGEMENT AT WORK UNDER THE LABOUR LAW OF UKRAINE
Authors: Vyshnovetska Svitlana V. , Vyshnovetskyi Vadym M. , Kmetyk Khrystyna V.
Published: March 2022

Nowadays the problem of improving the legal regulation of encouragements in the labour legislation of Ukraine is especially topical, as the modern realities require the wider application of motivation and encouragement means to keep the most skilled employees. The Labour Code of Ukraine stipulates the requirement to the employees for performing their job responsibilities conscientiously. Analysing the norms of the Labour Code of Ukraine, we can conclude that encouragements are welfare of material or moral nature, benefits and privileges by which the employer marks the employee’s labour merits. At the same time, the Labour Code of Ukraine does not contain legal consolidation of the “labour merit” concept. Article 139 of the Labour Code of Ukraine consolidates the employee’s obligation to work honestly and conscientiously, timely and accurately to follow the order of the owner or its authorized body. However, scientists do not have a consensus if any conscientious performance of the task, within or exceeding, is legal ground to apply the encouragement means or there should be any achievements at work (increase in productivity, innovation, etc.), success at work. Thus, since merit is considered as a ground to apply the encouragement, the concept of labour merit needs to be legally specified. It is concluded that in order to motivate effectively the employees in the form of encouragement, it should be transparent and timely. To ensure the transparency, it is necessary to determine clearly the types of encouragements, grounds and procedure of their application in local regulations of the enterprise, as well as, to determine the indicators of work, according to which the employee is entitled to some type of encouragement. It is necessary to formalize the legal grounds and conditions of the encouragement, so that the employer is not guided by its own wishes. After all, based on the provisions of legislative acts, encouragement of the employee is a right, not an obligation of the employer (Article 144 of the Labour Code). So, it should decide for itself the expediency of applying (or not applying) encouragements to the particular employee. For timeliness, it is important to encourage employees not only on the days of professional holidays “for good”, but every day to see a human of work. We share the position of those scholars who propose to separate the appropriate chapter in the Labour Code “Encouragements at Work”, which will increase the role of encouragements in regulation of the labour relations.
The effect of fenbenzyl and fenbendazole on the morphological parameters of the blood of dogs, with experimental infestation with the pathogen Toxocaria-sis
Authors: Stybel V. V. , Gutyj B. V. , Gufriy D. F. , Slivinska L. G. , Kushnir I. M. , Kushnir V. I. , Prijma O. B. , Said W. S. , Guta Z. A.
Published: March 2022

The problem of toxocariasis is essential for both human and veterinary medicine. Therefore, the study aimed to determine the effect of fenbenzyl and fenbendazole on the morphological parameters of the blood of dogs, with experimental infestation with the pathogen toxocariasis. The experiments were performed on 18 dogs, two to four months of age, and three groups of six animals were formed in each: control and two experimental groups. Puppies of all groups were experimentally infected with toxocariasis at a dose of 5,000 invasive T. canis eggs per kg body weight. The control group of dogs was as untreated control. Puppies of the first experimental group were fed the drug “Fenbendazole” at a dose of 150 mg per 3 kg of animal weight once a day for three days in a single dose. Puppies of the second experimental group were fed Fenbenzyl at a dose of 350 mg per 3 kg of animal weight once a day for three days. It was found that the use of fenbendazole in infected dogs, the number of erythrocytes and hemoglobin in their blood increased compared with the control group but did not reach physiological values. In the second experimental group of animals treated with fenbenzyl, an increase in these indicators was found throughout the experiment. On days 25 and 30 of the experiment, the number of erythrocytes and hemoglobin fluctuated within physiological values. When prescribing drugs “Fenbendazole” and “Fenbenzyl” found a decrease in leukocytes from 10 days of the experiment. In the second experimental group, the number of leukocytes was more likely to decrease than the control group. Such changes in the blood are due to the antiparasitic effect of the drug “Fenbenzyl” and the cessation of toxins of Toxocara on the bone marrow. It was found that the number of eosinophils, neutrophils, and monocytes in animals was significantly reduced in all experimental groups compared to uninfected, infected dogs. It should also be noted that the number of lymphocytes in the blood of dogs of the experimental groups probably increased from the 15th day of the experiment. On days 25 and 30 of the experiment, an increase in the number of lymphocytes to physiological values was found in dogs treated with Fenbenzyl. Thus, the use of fenbenzyl in the second experimental group of dogs helped restore blood morphological parameters to the level of control, which, in our opinion, is due to reduced immunosuppressive effects of Toxocara on their body, as well as hepatoprotective, immunostimulatory, and antioxidant effects of milk thistle.
Clinical and pathomorphological characteristics of cutaneous mastocytoma of dogs
Authors: Mysak A. R. , Ivashkiv B. B.
Published: March 2022

According to foreign researchers, mastocytoma is one of dogs' most common (7–12 %). The study aimed to study the features of clinical manifestations of cutaneous mast cells according to the criteria of clinical TNM classification and pathomorphological (cytological and histological) verification of neoplasia according to the two-stage Kiupel classification. We analyzed 24 cases of cutaneous mastocytoma in dogs. During 2016–2020 underwent an entire course of diagnostic and therapeutic measures in the Department of Surgery and Clinic of Small Pets of Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv. According to the criteria of the international clinical TNM classification at the time of admission to the clinic in 7 (29.2 %) dogs established stage I of the tumor, 10 (41.7 %) – II, 6 (25 %) – III, and 14.1 %) animals – stage IV. Based on cytological evaluation of biopsy material selected from tumors and regional lymph nodes, low-grade mastocyte was found in 17 (70.8 %) animals, and in 7 (29.2 %) cases, neoplasia was characterized as high-grade. Histological examination of excisive material selected during surgery in 16 (66.7 %) dogs verified mastitis of low malignancy and, accordingly, in 8 (33.3 %) animals MCTs of high malignancy. The sensitivity of the pathomorphological study was 87.5 % and the specificity of 95.8 %. It has been proven that cutaneous mastocytoma belongs to neoplasms with specific clinical manifestations. Therefore, targeted biopsy should be performed under ultrasound control, fine-needle biopsy (FNA), and material selection for the cytological examination. A comparative analysis of clinical TNM classification data and the results of two-stage histological classification (Kiupel) showed that the size of the tumor and the degree of its malignancy are interrelated, as there is a trend in which, along with increasing T, the clinical TNM classification of cancer, the number of cases of verification of malignant neoplasms is also growing. It was also found that the malignant course of the disease is characteristic of mast cells localized in dogs in areas of the body freely available for permanent injury (limbs, groin, perineum, neck). The obtained data will supplement the evidence of researchers from other countries on the histological structure of tumors and expand knowledge about the pathogenesis of mastocytoma in dogs.
Features of the clinical manifestation of the cutaneous form of mastocytoma in dogs
Authors: Mysak A. R. , Ivashkiv B. B.
Published: March 2022

According to foreign researchers, mastocytoma is one of the most common (7–12 %) skin tumors in dogs. The study aimed to study the features of the clinical manifestation of cutaneous mast cells according to the criteria of the clinical TNM classification. We analyzed 24 cases of cutaneous mastocytoma in dogs during 2016–2020, of diagnostic and therapeutic measures in the Department of Surgery and Clinic of the Small Pets Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv. According to the criteria of the international clinical TNM classification at the time of admission to the clinic in 7 (29.2 %) dogs established stage I of the tumor, 10 (41.7 %) – II, 6 (25 %) – III, and 1 4.1 %) animals – stage IV. Based on cytological evaluation of biopsy material selected from tumors and regional lymph nodes of low-grade mastocytes, 17 (70.8 %) animals were found, and in 7 (29.2 %) cases, neoplasia was characterized as high-grade.
Evaluation of the state of industrial water bioresources in fish areas of Ukraine
Authors: Burhaz M. I. , Matvienko T. I. , Bezik K. I. , Lichna A. I.
Published: March 2022

Agriculture, fisheries, and the food industry play a key role in ensuring the country's food security. The modern fishing industry in Ukraine is a highly industrial, capital-intensive, integrated production with high production costs, which is designed to ensure the socio-economic development of many coastal regions and provide the population with valuable protein products necessary for healthy eating. The total volume of extracted aquatic organisms in III and IV zones of aquaculture of Ukraine was studied; dynamics of catches of aquatic organisms by regions and fishery zones on the territory of Ukraine; the structure of fishing by regions in the inland waters of Ukraine is analyzed; the leading representatives of catches in inland waters of Ukraine by regions were identified. Considering the dynamics of catches of aquatic organisms in inland waters from 2005 to 2020, it was found that production decreased significantly in almost all Ukraine regions and some regions decreased to almost zero. Studies have shown that the total production of aquatic bioresources in 2005 amounted to 42.364 tons, in 2010 – 37.615 tons, in 2015 – 35.985 tons, in 2020 – 22.267 tons. In all periods, leaders among the production in inland waters are Odesa and Cherkasy regions. Comparing the data for 2005 and 2020, it can be seen that catches have almost halved. It is established that, according to the analysis, the main representatives of the caught ichthyofauna are: grass carp, carp, crucian, bream, silver carp, ram, pike perch, pike, perch, catfish. The structure of catches for the whole period remains almost unchanged. The largest catches (2019) are: carp – 1704 tons; silver carp – 675 tons Sumy region; crucian carp – 398.8 tons; ram (flat) – 364.5 tons Kyiv region. The main species found in the catches of other regions are – the Volyn region – carp (237 tons), Zhytomyr region – silver carp (300 t), Lviv region – carp (499 tons), Rivne region – carp (134 tons), Ternopil region – carp (342.4 tons), Khmelnytsky region – carp (279.2 tons), Chernihiv region. – carp (352.8 t). Pike, grass carp, and catfish were the least caught in the whole territory of Ukraine. It should be noted that several factors that affect fish stocks of inland waters, and consequently catches, most often consider the impact of environmental factors, destruction and inefficiency of spawning grounds, age and sex structure of populations, poaching, etc.
Sondeo de niveles de lectura en evaluación diagnóstica inicial. Importancia de su realización en la práctica docente pre-profesional
Authors: Grilli Silva Javier , Cardozo Fernández Pablo
Published: March 2022

La práctica pre-profesional en la formación inicial de un profesor es un momento clave para elaborar, aplicar y procesar una evaluación diagnóstica inicial que sondee habilidades de comprensión lectora. Este escrito presenta una experiencia realizada en la formación de profesores de Biología y de Español, de Uruguay. La evaluación muestra muy baja comprensión lectora de los estudiantes de media, y bajos niveles en los que ingresan a la carrera docente, para los diferentes niveles de lectura: literal, inferencial, evaluativo y creativo. Los resultados del diagnóstico contribuyeron a fortalecer en los Profesores Practicantes la realización de una planificación didáctica que apunte a los objetivos de: alfabetizar científicamente, jerarquizar el uso del texto como recurso didáctico para la enseñanza de las ciencias, valorar el trabajo sostenido de las macro habilidades lingüísticas.
Os principais efeitos da implementação do Programa Cidade Saneada na histórica cidade de Goiana – PE
Authors: Cardoso Silvia Karina Alves Barros
Published: March 2022

O saneamento básico é direito fundamental garantido pela Constituição de 1988, e definido pela Lei nº 11.445 de 5 de janeiro de 2007, que universaliza os serviços de acesso à água potável, coleta e tratamento de esgoto. Goiana, cidade histórica no litoral de Pernambuco, é uma das mais antigas do país, contudo, apenas no ano de 2013, iniciou-se a implantação do Programa Cidade Saneada, por meio da parceria público-privada entre a Companhia Pernambucana de Saneamento (Compesa) e a empresa BRK Ambiental, com vistas à implantação dos serviços de esgotamento sanitário, sua recuperação, manutenção e operação. Atualmente, o município ainda sofre com as condições precárias de saneamento básico, o que justificou a estruturação deste estudo, cujo objetivo geral foi responder à seguinte pergunta: quais são os principais efeitos do Programa Cidade Saneada, criado em função do marco legal sobre o acesso ao saneamento básico a todos os municípios? A revisão bibliográfica e a coleta de dados foram as formas metodológicas adotadas, a partir das quais obtiveram-se resultados que demonstraram que 89% do esgoto local não é coletado, o que impacta negativamente a sociedade, o ambiente e a economia regional. Concluiu-se que os principais efeitos esperados do Programa são a implementação do esgotamento sanitário, o abastecimento de água potável, aumento do turismo, geração de renda, melhoria da qualidade de vida e saúde da população, despoluição dos recursos hídricos, valorização de imóveis, progresso da economia local, entre outros benefícios que vêm tornando a região mais desenvolvida.
Possibilidades normativas das diretivas antecipadas de vontade no ordenamento jurídico brasileiro
Authors: Preisner Marina Menck
Published: March 2022

As Diretivas Antecipadas de Vontade se configuram na declaração que o sujeito, enquanto capaz de discernir sobre os atos de sua vida, faz ao escolher os procedimentos médicos a que será submetido em casos de perda do discernimento e da capacidade cognitiva. Não é um documento pacificado na legislação, na doutrina, tampouco na jurisprudência brasileira. No entanto, entende-se que seja de extrema valia para aqueles que consideram importante decidir sobre a morte. Contemporaneamente, as Diretivas Antecipadas de Vontade têm a função de oferecer ao paciente o poder de recusar tratamentos e, também de escolher – dentre aqueles possíveis – os que lhes convém, invocando e exercendo o princípio constitucional de autonomia privada, da dignidade da pessoa humana e de normas infraconstitucionais. É manifestação escrita, feita por pessoa capaz, de maneira livre e consciente. Considerada na singular convicção que o defende, como negócio jurídico unilateral, gratuito, personalíssimo e revogável. Contudo, a falta de informação sobre o documento acarreta em seu desuso, escassez bibliográfica, dogmática e jurisprudencial. Desta feita, em caso de necessidade, é preponderante que profissionais de saúde tenham conhecimento da existência da declaração, bem como, a cumpram, observando a licitude das determinações, a vontade do paciente e o princípio da beneficência. Ressalta-se que as diretivas fogem do conceito de eutanásia, assim como, evitam a distanásia. Seu propósito é o de garantir ao portador do documento a morte digna. Nesse contexto, aborda-se, por meio de análises bibliográficas, a possibilidade da efetivação da escritura ante dos direitos naturais e do ordenamento jurídico que constitui a sociedade democrática brasileira.
KONSUMSI TABLET FE MENURUNKAN PREVALENSI ANEMIA DAN MENINGKATKAN KADAR HEMOGLOBIN IBU HAMIL DI UPTD PUSKESMAS TAMPAKSIRING II
Authors: Novia Dewi Dewa Ayu Made , Arsana I Nyoman , Suarda I Wayan
Published: March 2022

Anemia dapat diartikan sebagai kurangnya kadar haemoglobin (Hb) dalam darah terutama akibat kurangnya zat besi (Fe). Penelitian ini bertujuan untuk mengetahui prevalensi anemia serta pengaruh konsumsi tablet Fe terhadap kadar hemoglobin pada ibu hamil di UPTD Puskesmas Tampaksiring II. Penelitian menggunakan rancagan cross sectional. Sampel penelitian adalah semua ibu hamil yang mendapat asupan tablet Fe dan melakukan pemeriksaan hemoglobin di UPTD Puskesmas Tampaksiring II dalam periode Januari 2019 sampai dengan April 2021. Prevalensi anemia dihitung dengan menentukan prosentase anemia dari seluruh sampel. Data yang diperoleh dianalisis dengan analisis wilcoxon rank test. Hasil penelitian menunjukkan bahwa prevalensi ibu hamil yang mengalami anemia sebelum konsumsi tablet Fe sebesar 18,8% atau 73 orang dari 389 ibu hamil, sedangkan prevalensi ibu hamil yang mengalami anemia setelah konsumsi tablet Fe menurun menjadi sebesar 0,3% atau hanya terjadi pada 1 orang dari 389 ibu hamil. Konsumsi Table Fe mampu meningkatkan kadar haemoglobin secara signifikan (p<0,01; Wilcoxon Signed Rank Test), dimana rata-rata kadar Hb sebelum konsumsi tablet Fe sebesar 11,18 g/dl, sedangkan rata-rata kada Hb sesudah konsumsi tablet Fe meningkat menjadi 12,31 g/dl. Kesimpulan, Konsumsi tablet Fe menurunkan prevalensi anemia ibu hamil periode Januari 2019 sampai dengan April 2021 dan meningkatkan kadar hemoglobin pada ibu hamil di UPTD Puskesmas Tampaksiring II.