bluuebunny/crossref_metadata_2025 huggingface dataset:
Internal migration and specialising labour markets in Finland
Authors: Olli Kultalahti
Published: June 2020

A short description on phases of intemal migration and industrial changes in Finland isgiven from a historical perspective. The main part of the article concentrates on specialfeatures of intemal migration that are related to the specialisation of the labour marketsin the l 990s. Three interconnected developments are anal ysed - intemal migration andgrowth of urban centres with well-developed high-tech industries, unemployment, andthe relationship of intemal and intemational migration. Urban centres with developedhigh-tech industries have strengthened their edge over others in developing a neweconomy of network societies. The l 990s are also characterised by increased migrationof the unemployed. The trend started during the depression in the l 990s, and seems tohave continued ever since. Intemal and intemational migration are related to each other.The largest urban centres play an important role as linking points of these two forms ofmigration. Intemal migration can be seen as a step-wise approach to unfamiliar conditions.Almost three out of ten emigrants made intemal moves before emigrating in the1990s.
Liminalities: expanding and constraining the options of Somali youth in the Helsinki Metropolitan Area
Authors: Anne Alitolppa-Niitamo
Published: June 2020

Somali youth, "the generation in-between", who arrived in Finland in their early teens or as teenagers in the 1990shave faced specific challenges in Somali diaspora in Finland. Their voice is often ambiguous in the processes of cultural construction and ethnic reconstruction. Dissonant acculturation and role reversal within the families and a family culture that emphasizes strong parental authority place these young people in a liminal position. Measures which balance the pace of the acculturation between the generations could alleviate the situation In addition, the diasporic consciousness and transnational activities among Somalis along with the ethos of 'integration' within the mainstream institutions challenge Somali youth. They may find themselves 'betwixt and between' various future orientations. This should be acknowledged in educational planning, for example. While liminal states may open up new opportunities, it is claimed that several simultaneous states of liminality may be confusing for a young person, and may create risks for becoming marginal from societal and cultural classifications, as well as limit a person from finding his/her own group of reference.
Intermarriage and Segmented Integration into Finnish Society: Immigrant Women from the Former Soviet Union
Authors: Jääskeläinen Anni
Published: June 2020

The number of immigrants is still very small in Finland. Until the l 990s immigrantscame to Finland in small numbers, mostly as a consequence of marriage. With thedissolution of the Sovi et Union, immigration to Finland from the former Sovi et Unionhas increased considerably with the consequence that Russian and Estonian speakersin Finland form the biggest immigrant groups speaking a foreign-language. Nowadaysthe largest immigrant groups from the former Soviet Union consist first of 'ethnicreturning migrants 'with Finnish ancestry and their family members and secondof immigrants married to Finnish citizens. In this article the social and economicintegration of immigrant women from the former Sovi et Union into Finnish societywas explored, with reference to the concept of segmented integration. Intermarriageis often de.fined a priori as 'problematic 'and it is thought to generate conjlict, marginalityand isolation for the immigrants. On the other hand, intermarriage is alsoseen as a resource for integration and social inclusion for the foreign-bom. In thisstudy intermarried immigrant women (Finnish-born - foreign-bom couples) werecompared to in-married immigrant women (foreign-bom - foreign-bom couples) usinga nationwide population survey targeted at Russian and Estonian immigrantsfrom the area of the former Sovi et Union.The results show that intermarried immigrant women seem to be quite successful infinding access to the Finnish and co-ethnic networks and at the same time they wereeconomically integrated. In-married immigrants experienced economic limitationsmore often than those who were intermarried. A noticeable part of in-married womenactually integrate into the networks of co-ethnics, while integration into Finnish networksis weak or non-existent. Intermarried immigrant women, on the other hand,integrate more often only into the Finnish community. This indicates that integrationhas become segmented and that marriage type was an important element - but onlyane among other factors - in the process of segmented integration.
Foreign Citizens in Finland as Recipients of Social Security Benefits
Authors: Hytti Helka , Paananen Seppo
Published: June 2020

This article looks at recipiency rates for social security benefits and active labormarket measuresamong working-ageforeign residentsof Finland, and compares themto the corresponding rates among Finnish citizens. Data for the study was obtainedby collating individual-level datafrom the Finnishpopulation register,various socialsecurity registers, the studentfinancial aid register and thejobseeker register maintainedby the employment authorities. The analysis focuses on unemployment benefits,maternity and parental allowances, child home-care allowances, income supportandfinancial aid benefitsfor students. The study rejlects the situation as of November2000.The results show substantial variation among the ethnic groups in terms of socialsecurity recipiency. The highest recipiency rates were seen among refugees,followedby persons having entered Finland on a passport issued in Russia or theformer SovietUnion.As for participation in active labor market measures, Russians and citizensof the former Soviet Union, refugees and Estonians had signifzcantly higherrecipiency rates than the general Finnish population. Another finding suggesting ahigh level of motivation towards labor market participation in the abovementionedgroups is that young persons in these groups were nearly as likely as young Finnishcitizens to receivefinancial assistancefor studies, either in theform offinancial aidbenefits or labor market training.
Housing and Ethnicity in Soviet Tartu
Authors: Kulu Hill , Tammaru Tiit
Published: June 2020

Research on residential and housing inequality in the cities under central planninghas a long tradition. However, previous studies have mostly focused on age and socialsegregation, while ethnic di.fferences have been poorly investigated. This researchclarifies the ethnic di.fferences in housing ownership and living conditions in Tartu,Estonia, in the Sovi et period. We use individual-level data from the 1989 census andmultivariate analysis. Our analysis shows that, first, non-Estonians had better accessta state housing than Estonians. The ethnic di.fferences decrease, but remain significantwhen controlling for compositional di.fferences. Second, it appears that Estonianshad more living space, while non-Estonians lived in more comfortable conditions.Di.fferences in housing ownership and population composition explain most afthe ethnic di.fferences in housing size, but the di.fferences in housingfacilities remain.We argue that both the state policy and the di.fferent traditions and values were responsiblefor the housing di.fferences between Estonians and non-Estonians in Tartuduring the Soviet period. The role af the pre-WWII legacy should be considered as well.
Demographic Development of the Ingrian National Minority in Estonia,
Authors: Katus Kalev , Puur Allan , Põldma Asta
Published: June 2020

The article focuses on the demographic development af the Ingrian minority in Estonia.In a broader framework the research underlying the article originates from acomparative study af national minority populations, coordinated by the EuropeanPopulation Committee. The article starts with a short overview af major changes inthe ethnic composition af the Estonian population, covering the implications af theSecond World War on national minorities and the emergence af aforeign-origin population.The analysis af the Ingrian minority draws on the data from the Estoniannational minority survey. Building on the life course approach and event history methodology,the survey was designed ta retrospectively reconstruct the trends in majordemographic processes and follow the continuity af minority-specific characteristicsacross three successive generations. The article discusses the size and age structureaf the Ingrian population, fertility and mortality patterns, ethnic intermarriage, languageand religious affiliation. The results emphasize that national minority populationstend ta follow distinct pathways af population development, which are different,from the patterns characteristic af the majority population as well asfrom those foundin the countries af historical origin. Also, the analysis clearly revealed long-termconsequences imposed by the loss af their homeland and their dispersal.
Estonians in the Crimea
Authors: Viikberg Jüri , Kurs Ott
Published: June 2020

The article gives an overview af Estonian peasants settling in the Crimea in the midl91hcentury.Havingfor several centuries been under the contra! af the Golden Hordeand the Crimean Khanate, the Crimean Peninsula was annexed by Russia in 1783.The imperial colonization policy that succeeded the deportation af the Crimean Tatarsta Turkey encouraged the peasants af the Estonian and Livonian gubernias ta emigrateta the Crimea. The drivingforces behind the emigration were not only economicbut also religious. For the members af a sect led by the Prophet Maltsvet the Crimeahad become the Promised Land.Thefirst Estonian settlements in the Crimea werefoundedin 1861-1864. Their namesZamruk, Kara-Kiyat, Konchi-Shavva, etc., indicate that the Estonians settled in thedeserted villages af Crimean Tatars. After a long journey and in an unfamiliar setting,it was di.fficult ta adapt ta and start a new life, but by the l 880s, the settlers hadalready established themselves. Sharing the community af interests, they built schoolsand churches together. When the Estonian writer Eduard Vildecame ta see the CrimeanEstonians in 1904, he could only give high praise for their ejforts.Ey the beginning af World War I, the Estonians in the Crimea had achieved a livingstandardwhich was the highestwhen compared ta other Estonians in Russia. In 1921,the number af Estonians in the Crimea was 2,367, whereas in 1995 there were onlyabout 500 Estonians living mainly at Beregovoe (Zamruk), Krasnodarka (KonchiShavva)and Novo-Estonia. Since the l 990s, Estonian cultural activities have againbecome possible in the Crimea. In Simferopol and Krasnodarka Estonian societieshave been established and any support from native Estonia would be welcome. Fromautumn 2002, a native language teacher from Estonia started ta work at theKrasnodarka secondary school.
A Special Case of International Migration: Ethnic Hungarians Migrating from Transylvania to Hungary
Authors: Gödri Irén
Published: June 2020

The study examines a special case of international migration, when the ethnicity, mother tongue, historical and cultural traditions of the immigrants are identical with those of the receiving population. This is also a fundamental feature of immigration to Hungary in the last decade and a half and could be observed primarily in the migratory wave from neighboring countries (most of all from Transylvania in Romania). After presenting the historical background we will review the development of the present-day migratory processes as well as their social and economical conditions, relying on statistics based on various sources. The socio-demographic composition of the immigrants and their selection from the population of origin indicate that migration is more frequent among younger, better-educated people living in an ethnically heterogeneous urban environment. At the same time, the rising proportion of older people and pensioners among the immigrants suggests the commencement of the so-called secondary migration. This is con? rmed by a questionnaire-based survey conducted among immigrants, which showed that family reuni? cation is a migratory motivation for a signi? cant group of people, primarily for the older generation. Among younger people economic considerations are decisive in the migrants decision-making. Our analysis underscores the roles of ethnicity and network of connections in the processes under examination.
University Students Seeking Hormonal Emergency Contraception: Why Do They Not Want Pregnancy Now? When is it Suitable to Have Children?
Authors: Virtala Aira , Virjo Irma
Published: June 2020

University students who sought hormonal emergency contraception (EC) in the Tampere Student Health Station during the period 1.9.2000-31.12.2001 received a questionnaire on their use of it. Of the total, 114 responded (67%). The aim of this study was to ascertain why the respondents did not want to get pregnant now and when it would be suitable for them to get children. Free answers to these questions were analysed using a collective consensus method. The main reasons for not wanting pregnancy now were un? nished studies and the non-steady character of the relationship. Almost all planned to become pregnant some day in the future when their life situation was appropriate, usually at the age of about 30 years.
Outcomes of the Two 1990s Family Policy Reforms at the Turn of the 2000s in Finland
Authors: Haataja Anita
Published: June 2020

Finnish family policy faced two rather different reform waves in the 1990s. They were justi? ed by saving public spending but relied on different social policy philosophies. The article assesses the impact of the reforms on public spending and poverty rates at the turn of the 2000s. The method is based on tax-bene? t models and representative micro data, i.e. on static microsimulation. The results suggest that the increased poverty is due more to changes in the socioeconomic structure than changes in the levels of family policy bene? ts, even though the biggest cutbacks in the reforms focused on families with small children and single parents. The reforms also had an impact on gender relations by offering more incentives to reinforce than alleviate the traditional division of child care and paid work between the parents. That in part may have affected the mothers labor market position and increased income differences between families.
100-year Anniversary of the Birth of V.J. Sukselainen, Founder of Väestöliitto
Authors: Hulkko Jouko
Published: June 2020

Vieno Johannes Sukselainen was born in Paimio on 12 October 1906. His mother was a single woman who worked as a seamstress. Sukselainen matriculated from high school in 1927 and earned his masters degree in 1931. Sukselainens doctoral dissertation, Co-operatives as a business model, was approved in 1939. Sukselainen traveled to various countries during the 1930s to conduct research for his dissertation, including Germany, Switzerland, France and Sweden. He was actively involved in student politics and later in the 1930s also got involved in the activities of the Agrarian League. Although neither farmer nor Member of Parliament, Sukselainen was elected chairman of the Agrarian League in 1945. His chairmanship lasted nearly two decades, until 1964, and his contributions were mainly in the area of political economy and social policy. Sukselainen was a member of parliament almost without interruption from 1948 to 1978, and was Speaker in 1956-58, 1968-69 and 1972-75. Sukselainen occupied the post of Minister of Finance in 1950-51 and 1954, Minister of the Interior in 1951-53, and Prime Minister in 1957 and 1959-61. He also served as a university lecturer and professor of political economy throughout the 1940s and 50s, director of the Social Insurance Institution of Finland in 1954-71 and Chancellor of the University of Tampere in 1969-78. A founder of the Family Federation, Sukselainen was also its ? rst chairman from 1941 until 1971.Sukselainen and Elma Bondn, M.A., married on 6 July 1938 and had four children.V.J. Sukselainen died in 1995.
Economy, Ethnicity and International Migration. The Comparison of Finland, Hungary and Russia
Authors: Forsander Annika , Salmenhaara Perttu , AttilaMelegh - , Kondrateva Elena
Published: June 2020

The focus of this paper is to compare present migration situation, history, economy and migration regulation in an European Union country (Finland), and, an EU accessing country (Hungary) and a major non - EU country (Russia). Our material and methods base on literature survey, policy analysis and analysis of the existing statistics and legislation. The results show that even in the era of globalisation that is often claimed to erode states regulatory power over the ? ows of capital and people, some regulatory power still exists. Instead of developing their policies in accordance with the largely self-regulating migration process, according to our data, the countries sought to regain political control through reproducing economic, ethnic and national hierarchies.
The Impact of Future Demographic Trends in Europe, 2005-2050
Authors: Kupiszewski Marek , Bijak Jakub , Nowok Beata
Published: June 2020

The objective of the paper is to examine the future of populations within the Council of Europe member states, identify the main trends and discuss their policy implications. The analysis focuses on the impact that future demographic trends will have on the following social domains: education, the labour market, health care and care of the elderly and social protection. The study aims to be policy-oriented and to provide an overview of future demographic trends for 2005-2050 in the Council of Europe member states, as well as presenting an analysis related to selected policies and an interpretation of these trends. The analysis of population dynamics in the coming 45 years is based on the United Nations population projection of 2005.
From past to present. Effect of lifecourse on mortality, and social class differences in mortality in middle adulthood
Authors: Pensola Tiina
Published: June 2020

Social class differences in mortality are larger in middle adulthood than at any other time of life. Circumstances over the lifecourse may contribute to these adult social class differences. However, it is only rarely that the lifecourse approach has been applied to mortality studies among persons in their middle adulthood. The aim of this thesis is to disentangle the effects of the living conditions in the parental home and major transition in youth on social class differences in mortality from various causes of death among women and men aged 31-42 at death, and to evaluate whether the effect of the past circumstances on mortality is through latency, accumulation or pathway mechanisms. This thesis (papers II-V) is based on the 1990 census data for all Finnish persons born in 1956-60 linked with death records (4369 deaths) for 1991-98 and with information on lifecourse circumstances from the 1970, 1975, 1980 and 1985 censuses. These aggregated cross-tables are analysed by means of Poisson regression. Parental home had an association with disease mortality from age 20 onwards, indicating a latency effect. However, the direct effect of the parental home on mortality was minor, and therefore the contribution of latency model to differential mortality remained small. An indication for the accumulative effect of disadvantageous social class was found for cardiovascular diseases and alcohol-related causes. The living conditions in the parental home, i.e. the manual class and one-parent family, had an effect on the transitions a person experienced in youth, and thus contributed to the effect youth paths exerted on adult social class differences in mortality from various causes of death. Youth paths had a substantial effect (about 60-90%) over and above the preceding effect of living conditions in the parental home on mortality. The higher mortality in the lower social classes was mainly attributable to disadvantageous educational path. Moreover, both family formation, particularly early marriage in women and staying single in men, and experience of unemployment in youth, had independent effects on class differences in mortality. These results strongly suggest that youth is a ‘sensitive period’ affecting social class differences in mortality in middle adulthood.
Internacionalização de Empresas e Riquezas dos Acionistas
Authors: Rezende Cláudio Francisco , Pereira Vinicius Silva , Penedo Antonio Sergio Torres
Published: June 2020

Objetivo: Investigar a relação entre a internacionalização das empresas e a riqueza de seus acionistas.Método: A seleção da amostra foi realizada na Base de dados da Economática, considerando empresas brasileiras listadas na B3. O critério utilizado para identificar uma empresa multinacional foi a medida do grau de internacionalização DOI (UNCTAD 1995), utilizada pela Fundação Dom Cabral. O período de análise considerado neste trabalho foi de 2006 a 2013. Utilizou-se regressão com dados em painel.Originalidade/Relevância: Uma das razões que leva as empresas a investirem no exterior é a busca por eficiência, a fim de gerar retorno para os seus proprietários. Portanto, surge a oportunidade de avaliar se a expansão internacional exerce influência sobre o aumento do valor da empresa das multinacionais de economias em desenvolvimento, sob a premissa de que, ao se internacionalizar, as empresas não só expandem o mercado em que atuam, mas passam a lidar com contextos diferentes daqueles apresentados às empresas domésticas, o que pode também influenciar na riqueza dos acionistas.Resultados: Identificou-se que quanto maior o grau de internacionalização das empresas, maior o valor adicionado aos seus acionistas. Este resultado sugere que a decisão de internacionalizar pode aumentar a riqueza do acionista e, portanto, deve ser almejada pelos gestores.Contribuições teóricas/metodológicas: Especificamente, foi estimado que em média anual a riqueza dos acionistas aumenta 219,1% para cada aumento de 1% no grau de internacionalização. Este resultado sugere que os acionistas percebem que seu retorno aumenta no caso das empresas se diversificarem investindo seu capital em ativos direcionados para mercados internacionais. Pode-se inferir que o mercado percebe que sua riqueza aumenta com o nível de caixa, investimento adicional em caixa, incremento em juros, dividendos e financiamento líquido. Ao contrário, o mercado considera que o aumento de endividamento reduz sua riqueza.Contribuições sociais / para a gestão: Contribuir com conhecimentos práticos e teóricos sobre mercado de capitais na sociedade. Pretende-se orientar gestores na tomada de decisões sobre o conflito de agência entre acionistas e administradores.
Human Factor in Smart Industry: A Literature Review
Authors: Silva Vander Luiz , Kovaleski João Luiz , Pagani Regina Negri , Corsi Alana , Gomes Myller Augusto Santos
Published: June 2020

Purpose of the study: The objective of this study is to identify the benefits and challenges of smart industry concept to the human factor, based on the concept of Industry 4.0.Methodology/approach: A systematic literature review was elaborated, based on structured protocols for the selection of a bibliographic portfolio of articles. A bibliometric analysis of the data and content analysis was performed.Originality/relevance: The article discusses human work, focusing on theoretical and practical contributions of international literature. The focus scenario is smart industry, a concept in constant improvement, which currently has acquired influences from Industry 4.0.Main results: The discussions lead us to ponder on human factor in smart industries in the categories physical and mental health at work, human performance and professional career in general. The conclusions points to the need to ensure adequate working conditions in cognitive and psychic aspects, among others.Theoretical and methodological contributions: We present major literature articles, smart industry definitions, main technologies, and grouping benefits and challenges to the human factor.
Peningkatan Profesionalisme Guru Bahasa Indonesia di Kabupaten Musirawas Sumatera Selatan Melalui Pelatihan Menulis Artikel Jurnal Ilmiah
Authors: Susetyo Susetyo , Basuki Rokhmat , Noermanzah Noermanzah
Published: June 2020

Tujuan kegiatan pengabdian ini dilakukan untuk: (1) membekali pengetahuan dan pemahaman Guru Bahasa Indonesia tentang menulis artikel jurnal ilmiah dan (2) membekali Guru Bahasa Indonesia agar terampil membuat artikel jurnal ilmiah yang sesuai dan dapat mempublikasi dalam dalam jurnal ilmiah ber-ISSN. Metode yang digunakan adalah sosialisasi dan pendampingan dalam menyusun artikel jurnal ilmiah. Materi yang disampaikan dalam sosialisasi adalah cara menulis artikel jurnal, yaitu hakikat, ragam artikel, sistematika artikel ilmiah, langkah-langkah menulis artikel, dan mempersiapkan artikel ilmiah yang siap dipublikasikan di artikel jurnal ilmiah nasional terakreditasi. Rancangan evaluasi untuk mengukur keberhasilan pelatihan adalah tes tertulis yang mencakup pengetahuan dan pemahaman tentang menulis artikel ilmiah meliputi hakikat artikel ilmiah, ragam artikel ilmiah, sistematika menulis artikel ilmiah, dan komponen artikel jurnal ilmiah. Kegiatan ini dilakukan mulai Mei sampai dengan November 2019 di Kabupaten Musi Rawas, Sumatera Selatan. Khalayak sasaran yang dilibatkan adalah guru-guru Bahasa Indonesia di Kabupaten Musi Rawas, Sumatera Selatan. Hasil capaian pengabdian menunjukkan bahwa pelatihan artikel jurnal ilmiah sangat bermanfaat bagi Guru Bahasa Indonesia Kabupaten Musi Rawas, mereka telah mengetahui dan memahami cara menulis artikel jurnal, dan mereka telah mampu menulis artikel jurnal ilmiah dengan baik. Kegiatan pegabdian perlu dilanjutkan dengan pendampingan yang lebih intensif agar mereka lebih mampu menulis arikel jurnal dan dapat dipuplikasikan pada jurnal ber-ISSN dan bahkan dapat dimuat di jurnal nasional terakreditasi.
Pemberdayaan Keluarga Muallaf Pra-Sejahtera di Kelurahan Sumarambu Kecamatan Telluwanua Kota Palopo Provinsi Sulawesi Selatan
Authors: Galugu Nur Saqinah , Sumarlin Sumarlin
Published: June 2020

Dari hasil pengamatan pada keluarga Muallaf ditemukan beberapa masalah yakni; (1) Lemahnya kemampuan masyarakat dalam literasi Baca Tulis Al-Qur’an (2) Lemahnya kapasitas keagamaan pada keluarga muallaf khususnya dasar-dasar agama yang meliputi aqidah, ibadah, dan dasar muamalah; (3) Lemahnya kesejahteraan ekonomi mayarakat. Adapun solusi yang ditawarkan yakni (1) Pendampingan Baca Tulis Al-Qur’an secara rutin pada sore hari baik bagi ibu rumatangga maupun pada anaak-anak (2) Pengajian Rutin yang difokuskan pada dasar-dasar agama Islam seperti tauhid dan ibadah higga ibadah praktis dan (3) Workshop Kewirausahaan yang berfokus pada motivasi untuk berwirausaha dan praktek pengolahan pangan lokal yakni sagu.
Optimalisasi Penulisan Sitasi dan Daftar Pustaka Pada Lembar Tugas Mahasiswa Jurusan Keperawatan
Authors: Astuti Verra Widhi , Amri Zul
Published: June 2020

Menulis sitasi dan daftar merupakan suatu penghargaan atau suatu bentuk pengakuan seorang penulis kepada ide-ide, kata-kata, atau karya orang lain dan juga dapat mencegah tindakan plagiarisme. Issue plagiarisme ini sangatlah meresahkan, karena mahasiswa dapat dikatakan gagal dalam ujian karya tulis ilmiah jika diketahui melakukan plagiarism. Untuk itu penulis melakukan optimalisasi penulisan sitasi dan daftar pustaka melalui kegiatan edukasi pada mahasiswa Jurusan Keperawatan. Hasil kegiatan ini menunjukkan bahwa kegiatan edukasi penulisan sitasi dan daftar pustaka dapat meningkatkan secara signifikan pengetahuan mahasiswa tentang penulisan sitasi dan daftar pustaka. Kegiatan ini diharapkan dapat dilakukan secara teratur dan berkesinambungan di Jurusan Keperawatan untuk meningkatkan kemampuan menulis ilmiah bagi mahasiswa.
PENERAPAN PSAK 70 ASET DAN LIABILITAS PENGAMPUNAN PAJAK PADA LAPORAN KEUANGAN
Authors: Sarjono Bayu
Published: June 2020

ABSTRACT

 

The objective of the research to analyze taxpayers who have received tax amnesty and accounting treatment of the tax amnesty assets and liabilities in the financial statements. Tax amnesty assets and liabilities are presented separately from the other assets and liabilities in the financial statements.  The PSAK 70 is also applicable by non-publicily accountable entities that choose to adopt the SAK ETAP (Standar entity without accountability public). 

 

The implementation of PSAK 70 by PT. Z related to the recognition, measurement, presentation, and disclosures in accordance with SAK (financial accounting standar). The difference of tax amnesty assets and liabilities is PT. Z recognizes in addition to the retained earnings in the balance sheet. As we know PSAK 70 paragraph 12 which reads concerning net assets that should have from tax amnesty must be recognized in equity as additional paid in capital. That is what makes the difference between accounting and tax presentation

 

Keywords : tax amnesty, tax amnesty assets and liabilities, retained earning, additional paid in capital
MENINGKATKAN MINAT BELI PRODUK SHOPEE MELALUI CELEBRITY ENDORSER
Authors: Purbohastuti Arum wahyuni , Hidayah Asmi Ayuning
Published: June 2020

Abstrak

Persaingan yang ketat dipasar online memaksa setiap pemasar di industri ini untuk menggunakan strategi pemasaran yang efektif untuk bertahan dan memenangkan persaingan dengan menggunakan berbagai macam cara. Salah satunya banyak pemasar yang menggunakan celebrity endorser untuk mendongkrak minat beli konsumen terhadap produk yang ditawarkan. Penelitian ini bertujuan untuk menguji model penelitian yang menggambarkan peran celebrity endorser dalam meningkatkan minat beli konsumen terhadap produknya. Hasil penelitian diharapkan dapat meningkatkan kemampuan pemasar dalam menghadapi persaingan dengan melibatkan celebrity endorser. Pendekatan dalam penelitian ini adalah kuantitatif dan kausal. Pengumpulan data dilakukan dengan menyebar kuesioner kepada 100 konsumen pengguna aplikasi Shopee di kota Serang dengan teknik sampling Accidental. Teknik analisis yang akan digunakan adalah SEM dengan bantuan sofware AMOS.

Kata Kunci: Minat Beli, Celebrity Endorser (Endorser Credibility), Brand Credibility, Brand Equity

 

Abstract

Intense competition in the online market forces every challenge in the industry to use effective marketing strategies to survive and compete with competition in a variety of ways. One of the many marketers who use celebrity endorsers to boost consumer buying interest in the products offered. This study suggests discussing a research model that discusses the role of celebrity endorsers in increasing consumer buying interest in their products. The results of the study are expected to increase the ability of viewers in supporting celebrity endorser competitors. The purpose of this study is quantitative and causal. Data collection was carried out by distributing questionnaires to 100 consumers who use the Shopee application in Serang city with an accidental sampling technique. The analysis technique that will be used is SEM with the help of AMOS software.Keywords: Buying Interest, Celebrity Endorser, Brand Credibility, Brand Equity
PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN AGROWISATA BERKONSEP GREEN MARKETING (ORGANIK) DI KECAMATAN LICIN
Authors: Satriyo Galih , Suwarso Suwarso , Ahmad Fandi , Rohman Saiful
Published: June 2020

The geographical condition of the Banyuwangi district 5,782.50 km2 is partly a forest area. One element of the agricultural sector that has not been explored optimally is agro-tourism. The physical potential of the Banjar and Segobang Villages has volcanic and Alluvial types which are very fertile because they are located on the slopes of Mount Ijen. The purpose of this research is to encourage the people of Segobang Village and Banjar Village, Licin District to optimize their agricultural land so that they have added value by realizing agro-tourism through community empowerment. The method in this study uses qualitative methods. The results of this study are that farmers need guidance to manage agricultural businesses into tourism businesses, so it is not only limited to how to meet food needs. Village parties need to promote through social / web media, print media and festivals. The potential of each village needs to be combined with branding, Segobang Village with "MINA UMBAR" branding and Banjar Village with "JEMALI" Licin Sweet Orange Branding. Building a network between farmers and several resorts and homestays around the villages of Banjar and Segobang also needs to be done with the aim of good fish, organic rice, palm sugar and slippery oranges can be used as souvenirs and food and beverage menu items.
Development of Interreligious Dialogue Based on Justice and Religious Tolerance
Authors:   Russian Presidential Academy  of National Economy and Public Administration, Kakhaev Akhmed Magomedalievich
Published: June 2020

The paper is devoted to analysis of primary sources of Islamic faith – the Koran and the Sunnah, which establish dialogue between different religions and cultures. The aim of the study is to show the importance of interreligious dialogue and interfaith relations, equality and fraternity of all people regardless of their religious affiliation. The scientific novelty of the research consists in the philosophical analysis of dialogue of religions and cultures as a phenomenon that allows us to combat the negative social and humanitarian effects of spiritual decline. To solve research problems, comparative-historical, descriptive and theological research methods are used, as well as the principles laid down in the idea of dialogue of religions. It is concluded that the instructions of the Koran and the Sunnah are aimed at ensuring peace and harmony in the society, establishing dialogue and achieving mutual respect between different religions and cultures.
Museum and Local History Construction in the North Caucasus in the 1920s of the 20th Century
Authors:   Zheleznovodsk branch  of Stavropol State Pedagogical Institute, Krasnokutskaya Lidia Ivanovna , Krasnokutsky Vladimir Sergeyevich ,   Zheleznovodsk branch  of Stavropol State Pedagogical Institute
Published: June 2020

The paper reveals one of the topical themes of the development of historical local studies and its influence on the state Museum construction in the North Caucasus. This study focuses on the 1920s. This period is one of the most difficult. Pre-revolutionary museums were transformed into the county ones, as well as the first national museums were established during this period. The authors examined the contribution of D.M. Pavlov, the representative chief science of the People’s Commissariat of national education of the RSFSR for the North Caucasus, the authorized Caucasian Committee of the Glavmuseum for the North Caucasus. His interaction with associates, who shared his fundamental views on the development of the local studies, museum sciences, on the preservation of cultural heritage, such as: V.R. Apukhtin, S.A. Gatuyev, N.M. Yegorov, M.I. Yermolenko, B.M. Gorodetsky, G.N. Prozritelev, A.A. Takho-Godi, was also examined. The importance to the organizational role of the committees, historian congresses at the regional level in museum-building processes in the regional centers of the North Caucasus was explained. The main stages of the establishment of the county museums were reviewed. The difficulties in functioning of institutions are studied, the tangible improvements in building county and national museums were presented.
Higher Pedagogical Education in the North-East of the USSR: The History of Its Creation
Authors:   Far-Eastern branch  of Russian Academy of Sciences, Institute of History, Zaitsev Roman Mikhailovich
Published: June 2020

The paper reveals the history of the creation of pedagogical institutes in the North-East of the USSR on the basis of archival data entered into scientific circulation. The work considers the reasons for the emergence of pedagogical institutes in Kamchatka and Magadan regions, the structure of the created institutions and the specifics of the formation of the student body in the first five years of their operation. The author concludes that both pedagogical institutes had similar starting opportunities: they were created on the basis of teacher training schools at the same time and with similar regional features, including the lack of an applicant base for the formation of the student body. But even in the first years of their existence there were differences that allowed the formation of two independent centers of education and science in the territories of Magadan and Kamchatka regions.
The Role of the Far Eastern Osoaviakhim in Preparing the Civilians for the Protection of the Motherland in the 1930s–1941
Authors:   Far Eastern branch  of the Russian Academy of Sciences, Kulabukhov Nikolai Sergeyevich
Published: June 2020

The paper discusses the activities of the Far Eastern branch of Osoviakhim in the 1930s and in the first months of World War II. The structure of the mass defense-sports society that has developed in the Far East of the USSR is examined; the main directions and forms of its activity are disclosed. The quantitative and qualitative results of Osoviakhim’s activities in the Far East, reflecting the number of units and graduates who have mastered the programs in them, were analyzed. Documents from the funds of the Far Eastern archives, some of which are published for the first time, have been put into scientific circulation. The author found that the structure of the Far Eastern Council of Osoviakhim repeated the structure of allied associations. It helped in solving the tasks set by the state before the defense society and was represented in all major settlements of the region. Most of the Far Eastern youth passed through the system of clubs and departments of Osoviakhim. The result of the activities of Osoviakhim was the readiness of the Far East of the USSR for possible hostilities in the World War II.
«Perestroika» in the USSR (1985–1991): Initiative, Search and Confusion of the Soviet Ruling Elite
Authors:   Moscow Region State University, Osina Olga Vladimirovna
Published: June 2020

The transformations in the USSR in the second half of the 80s of the 20th century, which is known as «perestroika», defined a change in the political reorganization of the state, its economic basis, social structure, and also the socio-political life of Soviet society. In the mid-1980s in the USSR, there was a situation in which any changes were possible only with the initiative from above. Definitely, such an initiative was shown. Perestroika (restructuring), which began in April 1985 in the USSR, cannot be considered accidental, invented, or imposed. The need for reform was objective, gradually matured and was due to a number of factors. The paper provides a brief description of the situation in the country by 1985. The author comes to the conclusion that there were two different approaches to the question of how to reform society, and analyzes them.
Development of the Category of Honor as the Basis of Russian Military Art: a Cultural-Historical Analysis
Authors:   Saransk Cooperative Institute branch of Russian University of Cooperation, Ayzyatov Fyarit Akhmetovich , Burova Yulia Vladimirovna ,   Mid-Volga Institute branch of the Russian State University of Justice  (the Russian Law Academy  of the Ministry of Justice of Russia)
Published: June 2020

The paper considers the system of relations between officers of the Russian army, based on the defining ethical category of honor, which becomes a direct reflection of the military art of the Russian army. At the heart of military art is a person who determines the rules of behavior and is a direct subject of activity. The history of Russia has been determined in such a way that the honor of the officer becomes an absolute value, which allows the officers to establish themselves as a special estate that has privileges in the state gained through the service of Russia. The basis of this is the policy of Peter I, aimed at creating a regular army. The Table of Ranks formed by Peter I allowed to survive two hundred years of the Russian Empire and became the basis of relations. Historical examples allow us to talk about the importance of moral values in the implementation of military operations. The officers remain faithful to the oath and banner, realizing their responsibility for the defense of the state. The study is based on the methodological principles of hermeneutics, in the framework of which a new approach has been rearranged, consisting in the analysis of textual sources through the prism of ethical knowledge.
The Question of the Source and Foundations of Morality as a Key Aspect of Psycho-correctional Work in the Penitentiary System
Authors:   Pskov Academy of Law Management branch  of the Federal Prison Service of Russia, Egorov Dmitry Gennadevich ,   Pskov State University, Romanov Valery Anastasovich ,   Pskov State University
Published: June 2020

The relevance of the article lies in the significance of the question about the source and foundations of morality in itself, and also, that every specialist who carries out psycho-correctional implicitly solves this issue working in the penitentiary system. It is shown that there are two paradigmatic answers to the question about the essence of morality: atheistic (morality is the result of an evolutionary process, or morality is a subjective agreement that makes life possible in society); theistic (moral is transcendental to the psyche). The novelty of the study lies in substantiating the theses on the significance of the problem of the essence of morality for psycho-correctional work in the penitentiary system, and that the religious concept of the origin of morality does not contradict scientifically established facts. The practical value is explained by the general direction for the humanization of the penitentiary system, in this regard, by the increased importance of penitentiary psycho-correctional work. The authors come to a conclusion that the researched issue is significant for practical ethics in general and in the prison system in particular. The theistic model of the origin of morality does not contradict any scientific facts.
The Teaching of Archbishop Kirill (Bogoslovsky-Platonov) on the Four States of Human Nature: the Philosophical-anthropological Aspect
Authors:   Belgorod State National Research University, Nifontova Olga Ivanovna
Published: June 2020

The paper presents the results of the author’s anthropological teaching research of Archbishop Kirill (Bogoslovsky-Platonov), the representative of spiritual and academic philosophy of the first half of the 19th century, on the composition of a man. In his philosophical and anthropological teaching, Archbishop Kirill identifies four states of human nature. In an effort to systematize the material presented, Archbishop Kirill defines the components of a person and consistently examines them in different states. The author of this study points out the peculiarity of the Archbishop’s position, who develops the doctrine of the three-part composition of man, in contrast to his teacher, Metropolitan Filaret (Drozdov) and Archimandrite Eutychian (Lestev), who were inclined to a two-part composition. In the basis of his trichotomous views, Archbishop Kirill believes a fragment from the epistle of the St. Paul, who calls the spirit, soul and body of a man. Attention is paid to the high level of education of the St. Petersburg Theological Academy, largely due to which the anthropological thinking of Archbishop Kirill was formed.
The Association Between Health Literacy and Quality of Life and Its Associated Factors Among Adults with Type 2 Diabetes Mellitus in Public Primary Care Clinic
Authors: Shibraumalisi Nur Amirah , Mat Nasir Nafiza , Md Yasin Mazapuspavina , Isa Mohamad Rodi
Published: June 2020

Introduction: Low health literacy (HL) is one of the contributing factors that leads to negative diabetic outcome. Quality of life (QOL) is a state of complete physical, mental and social wellbeing. There is limited evidence on association of HL and QOL among type 2 diabetes mellitus (T2DM), therefore the objectives of this study were to identify the HL and QOL status, to determine the association between HL and QOL and factors associated with QOL among T2DM patients. Methods: This was a cross sectional study involving patients with T2DM from two public primary care clinics. HL and QOL were measured using translated and validatedHLS – Asia Q16 and DQoL-BCI questionnaires respectively among T2DM patients. Results: The mean HL score was 12.39 (3.34), 17.7 % had “inadequate HL”, 25.7% had “problematic HL” and 56.6% had “sufficient HL”. The mean DQoL-BCI score was 32.09 (6.51). Lower QOL level was negatively associated with age (b -0.140; CI: -0.190, - 0.090; p<0.001), not obese (b -1.476; CI: -2.605, - 0.347; p<0.011), and HL level (b -0.425; CI: -0.59, - 0.259; p<0.001). Lower QOL level was positively associated with uncontrolled glycaemic status (HbA1c >6.5%)(b 1.308; CI: -0.042, 2.659; p<0.058), treatment with insulin (b 4.163; CI:1.538, 6.788; p<0.002) and combination treatment of insulin and oral hypoglycaemic agents (OHA) (b 2.450; CI:1.145, 3.756; p<0.001). Conclusions: This study demonstrated that age, body mass index, HL, glycaemic control, treatment with OHA and insulin were significantly associated with QOL. This suggest the importance of identifying high risk patients with poor QOL for targeted intervention.
Suspected Hand, Foot and Mouth Disease (HFMD) in an Adult: An Uncommon but Important Infectious Disease
Authors: Abd Malek Khasnur , Ismail Ilham Ameera
Published: June 2020

Hand, foot and mouth disease (HFMD) is an uncommon infection to be diagnosed in adults. We present a case of a 32-year-old immunocompetent man with HFMD. This case report highlights the importance of identifying a common childhood disease that could occur in an adult. Recognition is important for possible role in notification, especially for outbreak prevention and to consider potential differential diagnoses. The management and diseaseprevention measures in a working adult in Malaysia and the shortfalls identified in management guidelines are discussed.
A Case Of Prader-Willi Syndrome With Behavioural Disturbances: A Successful Multidisciplinary Management Approach
Authors: Nasution Raduan Nor Jannah , Salleh Mohd Razali , Bahar Norharlina , Md Tahir Mohd Faiz , Md Rosli Najwa Hanim
Published: June 2020

Prader-Willi Syndrome (PWS) is a genetically determined neurodevelopmental disorder occurring in 1 in 15,000 births. PWS is a rare case in Malaysia and a successful approach to its management has not been well reported here. We present a case of a 13-year-old boy with Prader-Willi Syndrome with prominent behavioural disturbances characterised by temper tantrums, compulsive food intake, stubbornness, stealing and impulsivity further complicated by underlying morbid obesity, poorly controlled type 2 diabetes mellitus, hypertension, dyslipidaemia, obstructive sleep apnoea syndrome and intellectual disability. Multidisciplinary approach involving child and adolescent psychiatrist, occupational therapist, counsellor, family therapist, endocrinologist and dietician has shown to improve the patient’s weight, glucose and blood pressure control and most importantly the behavioural disturbances.
revista Comunidad del obispado de Neuquén
Authors: Navarro Nicoletti Felipe , Nicoletti María Andrea
Published: June 2020

En este artículo, los autores analizan los editoriales de la revista Comunidad, perteneciente al obispado de la ciudad de Neuquén, Argentina, a cargo del obispo Jaime de Nevares; en particular, aquellos discursos referidos a la defensa de los derechos humanos. En el trabajo se realiza un recorrido por la línea editorial de la revista, en el marco del proyecto comunicacional del obispado neuquino, así como por las trayectorias de sus referentes y el contexto sociopolítico de la Dictadura a la que interpelaron. Finalmente, se pone el foco en los editoriales titulados «Habla Jaime», que el Obispo escribía en primera persona prescindiendo de su jerarquía eclesiástica.