bluuebunny/crossref_metadata_2025 huggingface dataset:
EINSATZ VON GESCHLOSSENEN AUFGABEN BEIM PRÜFEN DES LESEVERSTEHENS IM FACHSPRACHENUNTERRICHT AN DER UNIVERSITÄT VILNIUS
Authors: Bukauskaitė Dalia , Jarmalavičius Dalius
Published: December 2016

Der vorliegende Beitrag widmet sich der Thematik der geschlossenen Testaufgaben zur Überprüfung der Fertigkeit Leseverstehen sowie ihrem Einsatz im Fachsprachenunterricht. In der Fremdsprachen­didaktik wird die Typologie der Testaufgaben nach dem Grad ihrer Offenheit vorgenommen, wobei man offene, halboffene und geschlossene Aufgaben unterscheidet. Der vorliegende Beitrag hat zum Ziel geschlossene Aufgaben zu analysieren, weil sie gut für die Überprüfung des Leseverstehens ge­eignet sind. Beim Lösen der geschlossenen Aufgaben muss man unter den vorgegebenen Antworten die richtige auswählen. Dabei unterscheidet man Multiple-Choice-Aufgaben, Ja/ Nein-Aufgaben und Zuordnungsaufgaben. Im vorliegenden Artikel werden zunächst spezifische Erstellungsmerkmale der oben erwähnten Aufgaben besprochen sowie ihre Vorteile und Nachteile beim Überprüfen der Fertigkeit Lesen analysiert. Des Weiteren versucht man zu bestimmen, welcher Aufgabentyp zur welcher Leseart am besten passt. Anschließend werden die Ergebnisse einer von den Verfassern an­gefertigten Aufgabe, die speziell zum Einsatz im Fachspracheunterricht Deutsch für die Studierenden der medizinischen Fachrichtungen der Universität Vilnius entwickelt wurde, vorgestellt und disku­tiert.
PRADINIŲ KLASIŲ MOKINIŲ KALBINIŲ GEBĖJIMŲ INTEGRUOTAS UGDYMAS ĮVAIRIŲ DALYKŲ PAMOKOSE: ISTORINIO LAIKO TĖKMĖS SUPRATIMO ATVEJIS
Authors: Jakavonytė-Staškuvienė Daiva , Žemgulienė Aušra
Published: December 2016

Geri kiekvieno asmens kalbiniai gebėjimai – pamatas kokybiškam mokymuisi, kokybiškam gyveni­mui. Vienas iš pažangių kalbos gebėjimų ugdymo būdų – integruotas ugdymas, kai kalbos gebėjimai ugdomi ne tik kalbų, bet ir kitų dalykų pamokose. Be to, tuo pat metu remiantis kalbiniais gebėjimais įsisavinamas dalykinis turinys, t. y. ugdomas tam tikro dalyko raštingumas. Straipsnyje pateikiama kalbinių gebėjimų integruoto ugdymo teorinė ir studija, pagrindžianti tokio ugdymo galimybes bei rekomendacijas Lietuvos ugdymo turinio tobulinimui. Empirinis tyrimas atliktas aiškinantis pradi­nių klasių mokinių istorinio laiko tėkmės supratimo gebėjimus, pasireiškiančius vaikų argumentuota kalba.
PASAULIO GARSAI, SUSTINGĘ KALBOJE
Authors: Escoda Xavier Blanco
Published: December 2016

MELNIKIENĖ, DANGUOLĖ, 2016. L’onomatopée, ou le « monstre hybride ».Paris: Hermann Éditeurs. – 286 p.
Cadenza: An Online Tool for Transforming Music Learning
Authors: Upitis Rena , Abrami Philip C.
Published: December 2016

Many enthusiastic youngsters begin music lessons with expectations of quickly developing musical proficiency. But the process is long, and traditional weekly music lessons are not ideal for sustaining students’ motivation. The purpose of this case study was to describe and document the ways in which Cadenza, a digital music tool, could enable students to persist with lessons and practice, thereby achieving long-term musical success. Benefits and challenges of using Cadenza were explored using a case study methodology. Results indicated that Cadenza enabled the teacher to create comprehensive practice plans, to review progress between lessons, and to provide structured feedback between lessons. The students used Cadenza to time and track practice sessions, to reflect on learning, and to communicate with the teacher between lessons. Cadenza appears to hold promise for guiding students between lessons and for motivating them to persist with their musical studies. According to the teacher, the students learned to practice more effectively and made more rapid progress by using Cadenza. The paper concludes with a discussion of the difficulties of integrating digital tools into music study, highlighting how such tools can challenge traditional pedagogical practices.
Readiness: The Key Factor in Remedial Teaching and Learning
Authors: Luoch Tom Onditi
Published: December 2016

The question of the extent of readiness of all participants for remediation is critical for the success of the program. Readiness of students entering university education is increasingly becoming a serious matter of concern. Large numbers of students graduate from secondary education but many are underprepared for postsecondary work. They need to undertake college level education but find that they need remediation to proceed in their pursuit of tertiary education. The remedial program means taking longer in college, uncertainty regarding whether they will complete this level of education, additional financial costs, and negative attitudes. Many of these underprepared students are therefore left questioning whether they deserve to be in remedial classes. They are not the only group that needs to address readiness for remediation as a matter of significance; university lecturers, sponsors or guardians, the universities themselves, and the government, all need to assess their readiness at the onset of a remedial program. This paper explores the concept of readiness as a critical determinant of the success of a remedial program and demonstrates that remediation is beneficial as it enables students to tap into the benefits of university education. Remediation also enables nations to draw from the huge potential from students who would, without remediation, be kept out of careers. It concludes that remediation is important despite the attendant costs and attitudes.
Factors Influencing Test Anxiety Among University Students
Authors: Duraku Zamira Hyseni
Published: December 2016

Worldwide research studies show that anxiety disorders are rising among students. The main goal of this study is to identify the differences in test anxiety among Bachelor and Master level students at the Department of Psychology, University of Prishtina, by identifying the most common factors influencing their test anxiety changes. The first research question aims to examine differences in test anxiety across levels of study, while the second research question aims to identify the most influential factors which impact the reduction or increase of test anxiety level on the above mentioned students. Using the quantitative method, the Test Anxiety Scale Questionnaire (Nist & Diehl, 1990) was used to measure the level at which students experience test anxiety. The measuring instrument consists of an online survey distributed to a sample of (N=59) students. According to the study results, undergraduate students reported significantly higher levels of test anxiety compared to graduate students. Regarding anxiety reduction factors, Masters students reported higher levels of confidence, study skills, receiving good grades, and prior information gained compared to undergraduate students. With regard to anxiety increasing factors, Bachelor level students tended to cite lack of preparation, fear of failing, family responsibilities, characteristics of the professor and exam, lack of time management skills, and lack of study skills as factors related to test anxiety as compared to Masters students.
Responsible Innovation in Children’s Surgical Care
Authors:   SECTION ON SURGERY,   COMMITTEE ON BIOETHICS,   AMERICAN PEDIATRIC SURGICAL ASSOCIATION NEW TECHNOLOGY COMMITTEE, Caty Michael G. , Besner Gail Ellen , Davidoff Andrew , Fallat Mary , Heiss Kurt F. , Meyers Rebecka L. , Moss R. Lawrence , Katz Aviva L. , Laventhal Naomi Tricot , Macauley Robert C. , Moon Margaret Rusha , Okun Alexander L. , Opel Douglas J. , Statter Mindy B. , Breuer Christopher K. , Skarsgard Erik D. , Barnett Sean J. , Dutta Sanjeev , Fairbanks Timothy J. , Jarboe Marcus , Scholz Stefan , Teich Steven , Woo Russell K. , Wall James K.
Published: December 2016

This Policy Statement was reaffirmed September 12, 2023.

Advances in medical care may occur when a change in practice incorporates a new treatment or methodology. In surgery, this may involve the translation of a completely novel concept into a new procedure or device or the adaptation of existing treatment approaches or technology to a new clinical application. Regardless of the specifics, innovation should have, as its primary goal, the enhancement of care leading to improved outcomes from the patient’s perspective. This policy statement examines innovation as it pertains to surgical care, focusing on some of the definitions that help differentiate applied innovation or innovative therapy from research. The ethical challenges and the potential for conflict of interest for surgeons or institutions seeking to offer innovative surgical therapy are examined. The importance of engaging patients and families as “innovation partners” to ensure complete transparency of expectations from the patient’s and provider’s perspectives is also examined, with specific emphasis on cultural competence and mutually respectful approaches. A framework for identifying, evaluating, and safely implementing innovative surgical therapy in children is provided.
Clinical Tools to Assess Asthma Control in Children
Authors: Dinakar Chitra , Chipps Bradley E. ,   SECTION ON ALLERGY AND IMMUNOLOGY,   SECTION ON PEDIATRIC PULMONOLOGY AND SLEEP MEDICINE, Matsui Elizabeth C. , Abramson Stuart L. , Dinakar Chitra , Irani Anne-Marie , Kim Jennifer S. , Mahr Todd A. , Pistiner Michael , Wang Julie , Katkin Julie P. , Van Hook Kristin N. , Brooks Lee J. , Hudak Bonnie B. , Kravitz Richard M. , Paranjape Shrutim , Schechter Michael S. , Sharma Girish D. , Stokes Dennis C.
Published: December 2016

Asthma affects an estimated 7 million children and causes significant health care and disease burden. The most recent iteration of the National Heart, Lung and Blood Institute asthma guidelines, the Expert Panel Report 3, emphasizes the assessment and monitoring of asthma control in the management of asthma. Asthma control refers to the degree to which the manifestations of asthma are minimized by therapeutic interventions and the goals of therapy are met. Although assessment of asthma severity is used to guide initiation of therapy, monitoring of asthma control helps determine whether therapy should be maintained or adjusted. The nuances of estimation of asthma control include understanding concepts of current impairment and future risk and incorporating their measurement into clinical practice. Impairment is assessed on the basis of frequency and intensity of symptoms, variations in lung function, and limitations of daily activities. “Risk” refers to the likelihood of exacerbations, progressive loss of lung function, or adverse effects from medications. Currently available ambulatory tools to measure asthma control range are subjective measures, such as patient-reported composite asthma control score instruments or objective measures of lung function, airway hyperreactivity, and biomarkers. Because asthma control exhibits short- and long-term variability, health care providers need to be vigilant regarding the fluctuations in the factors that can create discordance between subjective and objective assessment of asthma control. Familiarity with the properties, application, and relative value of these measures will enable health care providers to choose the optimal set of measures that will adhere to national standards of care and ensure delivery of high-quality care customized to their patients.
A New Era in Quality Measurement: The Development and Application of Quality Measures
Authors: Adirim Terry , Meade Kelley , Mistry Kamila ,   COUNCIL ON QUALITY IMPROVEMENT AND PATIENT SAFETY,   COMMITTEE ON PRACTICE AND AMBULATORY MANAGEMENT, Franklin Wayne H. , Adirim Terry , Bundy David Gordon , Ferguson Laura Elizabeth , Gleeson Sean Patrick , Leu Michael , Mueller Brigitta U. , Neuspiel Daniel Robert , Rinke Michael Lawrence , Shiffman Richard N. , Tieder Joel S. , Simon Geoffrey R. , Baker Cynthia N. , Barden Graham Arthur , Brown Oscar “Skip” Wharton , Hackell Jesse M. , Hardin Amy Peykoff , Meade Kelley E. , Moore Scot Benton , Richerson Julia
Published: December 2016

Quality measures are used for a variety of purposes in health care, including clinical care improvement, regulation, accreditation, public reporting, surveillance, and maintenance of certification. Most quality measures are 1 of 3 types: structure, process, or outcome. Health care quality measures should address the domains of quality across the continuum of care and reflect patient and family experience. Measure development for pediatric health care has a number of important challenges, including gaps in the evidence base; the fact that measures for most conditions must be age-specific; the long, resource-intensive development process; and the national focus on measure development for adult conditions. Numerous national organizations focus on the development and application of quality measures, including the Pediatric Quality Measures Program, which is focused solely on the development and implementation of pediatric-specific measures. Once a quality measure is developed for use in national measurement programs, the organization that develops and/or “stewards” the measure may submit the measure or set of measures for endorsement, which is recognition of the scientific soundness, usability, and relevance of the measure. Quality measures must then be disseminated and applied to improve care. Although pediatric health care providers and child health care institutions alike must continually balance time and resources needed to address multiple reporting requirements, quality measurement is an important tool for advancing high-quality and safe health care for children. This policy statement provides an overview of quality measurement and describes the opportunities for pediatric health care providers to apply quality measures to improve clinical quality and performance in the delivery of pediatric health care services.
Bond strength of glass fiber posts submitted to different luting protocols
Authors: De Landa Fabiano Vieira , Miranda Jean Soares , De Carvalho Rodrigo Furtado , Kimpara Estevão Tomomitsu , Leite Fabíola Pessôa Pereira
Published: December 2016

Objective: evaluate the effect of different luting protocols on the bond strength of glass fiber posts.Methods: Forty human canine teeth were randomly divided into four groups: Relyx U100/Endofill (R+E), Panavia F2.0/EndoFill (P+E), Relyx U100/Sealer 26 (R+S), Panavia F2.0/Sealer 26 (P+S). After the luting procedures, the samples were subjected to thermocycling (6.000 cycles; at 5±1 ºC and 55±1 ºC) and then sectioned in a precision cutting machine (Isomet 1000 Precision Saw) into 4 cuts of 2mm regarding to different deepness: Apical, Medium Apical, Medium Coronal, and Coronal. Next, the cuts were submitted to push-out test in a universal testing machine (EMIC) with load cell of 50N, at crosshead speed of 0.5mm/min.Results: They were obtained according to the different luting deepness (p≥0.05) (MPa): 1) apical – R+E (1.35±1.28), P+E (2.70±0.89), R+S (3.89±0.70), P+S (4.30±1.02); 2) medium apical – R+E (1.38±1.28), P+E (2.98±1.43), R+S (4.02±1.14), P+S (4.49±1.82); 3) medium coronal – R+E (2.46±0.73), P+E (3.72±0.78), R+S (4.85±0.71), P+S (6.14±0.73); 4) coronal R+E (5.59±1.08), P+E (5.74±1.06), R+S (6.71±1.07), P+S (7.40±1.51).Conclusion: There was a relationship between the luting protocol of the glass fiber post and the endodontic cement. Eugenol plays an important role inside the dentinal tubules by interfering negatively in the bond strength to root dentin.
LIETUVOS MIŠKŲ URĖDIJŲ MIŠKŲ FINANSINĖ APSKAITA: AKTUALIJOS IR PERSPEKTYVOS
Authors: Budrionytė Ramunė , Kazlauskienė Laimutė , Subačienė Rasa
Published: December 2016

Pusę Lietuvos miškų sudaro valstybiniai miškai, kuriuos patikėjimo teise valdo, prižiūri, tvarko ir ūkinę – komercinę veiklą juose vykdo valstybės įmonės – miškų urėdijos. Tačiau atsižvelgiant į galiojančias Lietuvos Respublikos miškų įstatymo nuostatas tokie miškai neįtraukiami į miškų urėdijų apskaitą ir negali būti atspindėti jų finansinėse ataskaitose, o tai gerokai iškreipia informaciją apie šių įmonių finansinę būklę. Straipsnyje nagrinėjamos miškų urėdijų patikėjimo teise valdomų valstybinės reikšmės miškų įtraukimo į apskaitą galimybės ir apskaitos principai nacionalinių bei tarptautinių apskaitos standartų kontekste, apibendrinta ES šalių miškininkystės įmonių miškų apskaitos patirtis. Pateikiamos valstybinės reikšmės miškų ir miško žemės įtraukimo į finansinę apskaitą rekomendacijos, atsižvelgiant į Lietuvos valstybės įmonių miškų urėdijų juridinius ir veiklos ypatumus. Straipsnyje taip pat pateikiami pasiūlymai dėl teisės aktų – įstatymų bei verslo apskaitos standartų keitimo ir papildymo siekiant miškų urėdijų finansinėse ataskaitose atspindėti tikrą ir teisingą vaizdą.
MATERIALIOJO TURTO VAIDMENS TYRIMAS ĮMONĖS KONKURENCINĖJE APLINKOJE
Authors: Gokienė Rūta , Dagilienė Lina
Published: December 2016

Straipsnyje pateikiamas teorinis materialiojo turto vaidmens tyrimas konkurencinėje aplinkoje. Analizuojama, kaip keitėsi turto samprata vadybos raidoje. Siekiant įvertinti materialiojo turto reikšmę šiandieninėje konkurencinėje aplinkoje, atlikta turto charakteristikų, kuriant strateginį pranašumą analizė, įvertintas išorinių ir vidinių turto charakteristikų ryšys. Straipsnio pabaigoje išskirtos strateginės ir nestrateginės turto vidinės charakteristikos.
TFAS REIKALAVIMŲ ĮGYVENDINAMAS LIETUVOS ĮMONIŲ PRAKTIKOJE: SU PENSIJOMIS SUSIJUSIŲ MOKĖJIMŲ ATVEJIS
Authors: Legenzova Renata
Published: December 2016

Straipsnyje analizuojama kaip TFAS taikančios Lietuvos įmonės apskaito ir atskleidžia informaciją apie su pensijomis susijusias išmokas. Atlikto tyrimo rezultatai rodo, kad teisiniai reikalavimai, pagal kuriuos Lietuvos Respublikoje privaloma mokėti, o pagal TFAS privaloma apskaityti ir atskleisti su pensijomis susijusias išmokas, praktikoje iš esmės nėra įgyvendinami; su pensijomis susijusių išmokų apskaitos ir informacijos atskleidimo praktikai įtaką daro auditą atliekanti įmonė.
VALSTYBINĖS MOKESČIŲ INSPEKCIJOS INTERNETU TEIKIAMŲ PASLAUGŲ KOKYBĖS TYRIMAS
Authors: Lukoševičiūtė Daiva , Stabingis Linas
Published: December 2016

Šiuo metu labai sparčiai plėtojamos informacinės sistemos, kuriomis naudodamiesi vartotojai gali nuotoliniu būdu gauti įvairias paslaugas. Šių sistemų kūrimui ir tobulinimui skiriama labai daug lėšų, tačiau šių paslaugų kokybė tiriama nepakankamai išsamiai. Šiame straipsnyje naudojant monografinio, palyginimo ir apibendrinimo tyrimo metodus yra išanalizuota bendroji ir paslaugų kokybės samprata bei parengtas teorinis šio tyrimo pagrindimas, nustatyti internetu teikiamų paslaugų kokybę lemiantys veiksniai, nustatyti ir sugrupuoti vartotojų lūkesčiai dėl internetu teikiamų paslaugų kokybės, atlikta internetu teikiamų paslaugų kokybės vertinimo metodų paieška, išanalizuota jų esmė ir taikymo galimybės. Straipsnio teorinę vertę sudaro sukurtas modifikuotas nuokrypių nuo idealios reikšmės vertinimo modelis, skirtas internetu teikiamų paslaugų kokybei vertinti. Straipsnyje pateikti Valstybinės mokesčių inspekcijos internetu teikiamų paslaugų kokybės vertinimo rezultatai, gauti taikant modifikuotąjį nuokrypių nuo idealios reikšmės vertinimo modelį ir remiantis 95 Lietuvos Respublikoje veikiančių įvairaus dydžio bei įvairia ekonomine veikla užsiimančių įmonių specialistų anketinės apklausos rezultatais. Praktinę straipsnio vertę sudaro rekomendacijos tirtai informacinei sistemai tobulinti.
ENTERPRISE CREDIT RISK ASSESSMENT ANALYZING THE DATA OF SHORT TERM ACTIVITY PERIOD
Authors: Mileris Ričardas
Published: December 2016

This research investigates the possibility to classify the companies into default and non-default groups analyzing the financial data of 1 year. The developed statistical model enables banks to predict the default of new companies that have no sufficient financial information for the credit risk assessment using other models. The classification and regression tree predicts the default of companies with the 96 % probability. The complementary analysis the financial data of 2 years by probit model allows to increase the classification accuracy to 99 %.
Key words: bank, classification, credit risk, statistical analysis.
ANALYSIS OF BASIC EFFICIENCY ASSESSMENT APPROACHES OF THE PUBLIC-PRIVATE PARTNERSHIP
Authors: Ovsiannykova Iana
Published: December 2016

The article aimed to analyze the features of methodological approaches of the efficiency assessment of the public private partnerships implementation. For this reason we analyze international experience of assessment approaches of the PPP projects and determine its advantages and disadvantages. Also the possibilities of use in practice basic estimation methods are defined and proposed the way to improve assessment process of PPP.
KELIONIŲ ORGANIZATORIŲ APMOKESTINIMO PVM YPATUMAI BEI JŲ REGISTRAVIMO FINANSINĖJE APSKAITOJE SISTEMA
Authors: Radickas Valdas , Subačienė Rasa
Published: December 2016

Apie finansinės ir mokestinės apskaitos skirtumus diskutuojama įvairiuose lygmenyse, tačiau šių apskaitos rūšių skirtumų, o tuo pačiu ir nepatogumų, vedant įvairių sektorių įmonių apskaitą, problematika vis dar lieka aktuali. Tai sąlygoja skirtingi finansinės ir mokestinės apskaitų tikslai ir uždaviniai, kuriuose atsispindi teisės aktų, reglamentuojančių finansinės ar mokestinės apskaitos informacijos formavimo principus, paskirtis. Ne išimtis ir kelionių organizatoriai, kurių veiklos specifika sąlygoja ir apmokestinimo PVM bei finansinės apskaitos ypatumus.
Šiame straipsnyje nagrinėjami pagrindiniai kelionių organizatorių pridėtinės vertės mokesčiu (PVM) apmokestinimo, finansinės apskaitos ypatumai, pateikiama siūloma šių ypatumų registravimo bei informacijos kaupimo buhalterinėse pajamų ir sąnaudų sąskaitose sistema.
POZITYVIOJI APSKAITOS TEORIJA: PRIVALUMAI IR TRŪKUMAI
Authors: Rudžionienė Kristina
Published: December 2016

Šiame straipsnyje analizuojama pozityvioji apskaitos teorija, išskiriami jos privalumai ir trūkumai. pozityvioji apskaitos teorija laikoma viena pagrindinių finansinės apskaitos teorijų. Ši teorija siekia paaiškinti ir prognozuoti įmonių apskaitos praktiką. pozityvioji apskaitos teorija laikoma pilnavertiškiausia dėl savo metodologijos teorija, tačiau ji sulaukia ir nemažai kritikos. Ji kritikuojama pirmiausiai dėl to, kad nepateikia nurodymų apskaitos praktikams, dažnai atliekant tyrimus neatsižvelgiama į organizacinius ryšius įmonėje ir pan. Tačiau nepaisant kritikos pozityvioji apskaitos teorija yra labiausiai pagrįsta apskaitos tyrimų paradigma per pastaruosius dešimtmečius.
PINIGŲ POLITIKOS PROBLEMOS GLOBALIOS KRIZĖS AKIVAIZDOJE
Authors: Visokavičienė Birutė
Published: December 2016

Šiame straipsnyje analizuojamos pinigų politikos įgyvendinimo problemos, su kuriomis susiduria išvystytos ekonomikos valstybės globalios krizės iššūkių aplinkoje. Tokio pobūdžio analizė pareikalavo moksliškai pagrįsto pinigų politikos procesų sujungimo su ekonomikoje vykstančiais pokyčiais ir tuos pokyčius iliustruojančiais makroekonominiais rodikliais. Sisteminė pinigų politikos analizė remiasi pinigų ir ekonomikos teorijomis, dėsniais ir dėsningumais pritaikant neoklasikines pinigų kiekio, pinigų paklausos ir pasiūlos teorijas, sujungiant jas su atliktais naujausiais moksliniais tyrimais analizuojančiais pinigų politikos ir realios ekonomikos procesus išvystytos ekonomikos valstybėse. Pinigų politikos priemonių, instrumentų ir svertų bei makroekonominių indikatorių analizė padeda išaiškinti pinigų politikos problemas ir jų priežastis atskleidžiant neatitinkančius siekiamų rezultatų asimetrinius makroekonominių rodiklių nuokrypius.
БУХГАЛТЕРСКИЙ АНАЛИЗ ВЛИЯНИЯ СИСТЕМЫ УЧЕТА И НАЛОГООБЛОЖЕНИЯ НА ЭКОНОМИКУ ПРЕДПРИЯТИЙ В УСЛОВИЯХ ВАЛЮТНОГО КРИЗИСА
Authors: Коротаев Сергей
Published: December 2016

Рассматриваются этапы развития и преодоления валютного кризиса, произошедшего в Беларуси в 2011 году и приведшего к девальвации национальной валюты более чем в 2,5 раза и, как результат, к гиперинфляции, составившей по итогам года 108,7 %. Исследуется влияние применяемой в Беларуси системы учета и налогообложения валютных операций на формирование финансовых результатов коммерческих организаций на разных этапах развития кризиса. Доказывается, что введение в условиях кризиса множественности курсов валют привело к существенному искажению финансовой отчетности коммерческих организаций, осуществляющих операции с валютой. Анализируются последствия валютного кризиса и действующих систем учета и налогообложения на экономику предприятий в ближайшие годы. Сформулированы предложения по совершенствованию системы бухгалтерского учета и налогообложения в условиях гиперинфляционной экономики.
Top Management Team Diversity and Company Performance: The moderating effect of Organization Life Cycle
Authors: Velinov Emil , Malý Milan
Published: December 2016

The research paper examines the moderating impact of Organizational Life Cycle on the relationship between Top Management Team Diversity and Company Performance. The study first elaborates and establishes the theoretical link between organization lifecycle and composition of management elites. Second, a quantitative empirical study is conducted to test the OLC stages moderating impact on the upper echelons diversity and firm performance of the top companies in the Czech Republic. A detailed procedure is developed to accurately classify organizations at different lifecycle stages, drawing extensively on existing literature and scales. Paper findings state that more mature the company becomes, more diversified the senior management is regardless the firm performance. Also, the industry dynamism impact has its own role in the relationship between the organization life cycle and senior management diversity which is expressed by the paper findings as well.
HISTOLOGI BERBAGAI JENIS/TINGKATAN GONAD IKAN KERAPU SUNU (Plectropomus leopardus)
Authors: Mujimin Mujimin
Published: December 2016

Mengetahui daur hidup ikan kerapu sunu (Plectropomus leopardus) sangat diperlukan dalam mempelajari dinamika populasi. Sebagai pegangan yang dimaksud ikan jantan adalah ikan yang mempunyai organ penghasil sperma (testis), sedangkan betina adalah ikan yang mempunyai organ penghasil telur (ovarium), kedua organ tersebut dinamakan gonad. Untuk menentukan tingkat kematangan gonad ikan secara pasti perlu dibuat preparat histologinya melalui proses sebagai berikut: fiksasi, dehidrasi, clearing (penjernihan), embedding (penanaman sampel), blocking (pengeblokan), sectioning (pengirisan), peletakan pada gelas obyek, dan staining (pewarnaan) juga penutupan (covering). Hasil dari histologi yang dilihat di bawah mikroskop padatingkatan awal (I, II, III) oosit berwarna kebiru-biruan, pada tingkat IV, V, dan VI oosit berwarna kemerah-merahan. Pada gonad jantan hasil histologi berwarna kebiru-biruan berbentuk buti ran kecil menyebar merupakan spermatosi t. Ada juga gonad hemaprodit yaitu terdapat spermatosit dan oosit.
TEKNIK PENGUJIAN VITALITAS BENIH UDANG Litopenaeus vannamei SECARA FISIK DAN KIMIA
Authors: Suriadnyani Ni Nengah , Dewi Luh Yuliani
Published: December 2016

Penentuan kualitas benih udang sangat diperlukan untuk mengantisipasi kegagalanbudidaya di tambak. Tujuan kegiatan ini adalah untuk mengetahui vitalitas benihudang Litopenaeus vannamei yang dipelihara dengan penambahan bakteri probiotikAlteromonas sp. BY-9 dan tanpa probiotik. Pengujian secara fisik dilakukan melaluipengeringan, sedangkan secara kimia dengan perendaman dalam larutan formalindengan konsentrasi berbeda. Uji vitalitas dilakukan pada benih udang stadia PL-10.Hasil yang diperoleh menunjukkan bahwa pengujian dengan pengeringan di ataskertas tissu selama 5 dan 10 menit, benih udang yang mengalami stres, mati, danhidup (aplikasi probiotik dan tanpa probiotik) tidak menunjukkan perbedaan yangnyata. Demikian juga pengujian dengan perendaman formalin dengan konsentrasi50, 100, 150, dan 200 mg/L selama 15 menit, benih udang masih mampu bertahanhidup sehingga masih menghasilkan sintasan yang tinggi.
VERIFIKASI RENDEMEN KARAGINAN DENGAN EKSTRAK PERLAKUAN ALKALI
Authors: Manik Helena
Published: December 2016

Untuk mengikuti persiapan akreditasi maka laboratorium kimia lingkup Balai Besar Riset Pengolahan Produk dan Bioteknologi telah melakukan persiapan kelengkapan persyaratan seperti melakukan verifikasi metode, salah satu yang diverifikasi adalah ekstraksi rumput Laut Euchema cottonii. Verifikasi rendemen rumput laut E. cottonii dilakukan dengan perlakuan ekstrak alkali. Dari hasil verifikasi yang dilakukan ternyata diperoleh hasil simpangan sebesar 7,64% yang melebihi dari simpangan baku relatif (RSD) 5%. Dari ketidakpastian yang dapat dihitung hasil ekstraksinya ini diperoleh nilai 22,17±0,90 sehingga hasilnya kurang valid. Hal ini kemungkinan karena peralatan seperti vacum pump, oven vakum, dan yang lain, bekerjanya belum maksimal, sehingga untuk sementara analisis rendemen rumput laut E. cottonii tidak diajukan untuk di akreditasi tahun 2008.
Understanding the Rural Landscape of Late Bronze Age Cyprus
Authors: Andreou Georgia M
Published: December 2016

For Late Bronze Age (LBA) Cyprus (ca. 1680/1650–1100 bc), while there is a long tradition of classifying both excavated and surveyed sites into types or tiers based on their estimated size, proximity to resources and each other, it is largely the excavated coastal sites that have formed the basis for politico-economic models of interpretation. As such, less attention has been given to other site types, which may have influenced and potentially contributed to the development of Cypriot society and economy in meaningful ways. Within the context of those sites, while it is widely argued that inland agricultural settlements operated as a subsistence base for miners located near the Troodos copper sources and specialists residing in the urban centres, little is known of the material culture and socioeconomic significance of the rural landscape. Rural populations are often assumed to be an amorphous, unempowered mass, fuelling centrally controlled, urban-driven systems. In order to assess and thus to expand our understanding of the character and role of this population group, and to reconsider the socioeconomic relations underpinning the Cypriot LBA rural landscape, this study engages with theoretical approaches to issues of peasantry and countryside in the Mediterranean. Subsequently, with emphasis on regional survey data from the Vasilikos Valley of Cyprus’s south-central coast, a Geographic Information Systems (GIS) environment is used to explore the spectrum of socioeconomic behaviour between a subservient rural support base for specialised urban production and an independent economic agency.
Fusing the Horizons, or Why Context Matters
Authors: Whitley James , Osbourne Robin
Published: December 2016

In a recent JMA article (JMA 28.2, December 2015), Robin Osborne argued that Mediterranean archaeology places too much emphasis on fieldwork and too little on museum study. In doing so he has set up an antithesis between two kinds of archaeological practice: the former ‘in the field’, undertaken chiefly by specialists in prehistory, and the latter in the museum, undertaken principally by Classical archaeologists who are also experts in the traditional subjects of sculpture and vase painting. I argue that this antithesis is at best misleading, and a poor guide to how best to turn material evidence into historical knowledge. These issues are explored in relation to a set of case studies where recent survey and fieldwork have shed light on old ‘museum’ material, and where a reappraisal of that material has in turn affected research design in the field as well as historical interpretation. This study concentrates on the results of a number of fieldwork projects (both excavation and survey) covering Archaic and Classical material in eastern Crete, with a particular focus on first on pithoi (storage jars) found in the excavation of houses and then terracotta plaques from various sanctuary deposits. New fieldwork, conducted to modern standards, when combined with a reappraisal of older ‘museum’ material can, when conducted using a range of both new and traditional methods, yield new insights. This combination can offer a true ‘fusion of horizons’, in Gadamer’s (1975) sense.
Before and after the wheel: Precolonial and colonial states and transportation in West Africa and mainland Southeast Asia
Authors: Charney Michael W.
Published: December 2016

State formation in Vietnam followed an imperial pattern, namely, a process of conquests and annexations typical of an empire. At its peak in the early nineteenth century, the frontier of the Vietnamese empire encompassed much of today’s Cambodia and Laos. This imperial pattern was the basis on which the French built their Indochinese colony and the Vietnamese communist state built its modern hegemony. By re-examining Vietnamese history as that of an empire and hegemon, this paper challenges the nationalist historiography’s assumption about Vietnam’s need for survival from China as the driving force of Vietnamese history. In contrast, I argue that the threat to Vietnamese survival has come less from China than from other states on China’s southern frontier. Vietnam has in fact benefited from a positive synergy with China in much of its premodern and modern history. By situating Vietnamese state formation in the context of mainland Southeast Asia, I hope to correct the tendency in many studies that focus exclusively on Sino-Vietnamese dyadic interactions and that posit the two as opposites. Treating Vietnam as an empire or hegemon over a large area of mainland Southeast Asia also is essential to understand why Vietnamese sometimes did not automatically accept Chinese superiority despite the obvious “asymmetry” between them.
State formation on China’s southern frontier: Vietnam as a shadow empire and hegemon
Authors: Vu Tuong
Published: December 2016

State formation in Vietnam followed an imperial pattern, namely, a process of conquests and annexations typical of an empire. At its peak in the early nineteenth century, the frontier of the Vietnamese empire encompassed much of today’s Cambodia and Laos. This imperial pattern was the basis on which the French built their Indochinese colony and the Vietnamese communist state built its modern hegemony. By re-examining Vietnamese history as that of an empire and hegemon, this paper challenges the nationalist historiography’s assumption about Vietnam’s need for survival from China as the driving force of Vietnamese history. In contrast, I argue that the threat to Vietnamese survival has come less from China than from other states on China’s southern frontier. Vietnam has in fact benefited from a positive synergy with China in much of its premodern and modern history. By situating Vietnamese state formation in the context of mainland Southeast Asia, I hope to correct the tendency in many studies that focus exclusively on Sino-Vietnamese dyadic interactions and that posit the two as opposites. Treating Vietnam as an empire or hegemon over a large area of mainland Southeast Asia also is essential to understand why Vietnamese sometimes did not automatically accept Chinese superiority despite the obvious “asymmetry” between them.
A postmodern mandala? Moving beyond methodological nationalism
Authors: Sutherland Claire
Published: December 2016

The colonial translation of the “nation-state logic” to Southeast Asia is commonly understood to have superseded what O.W. Wolters called the pre-colonial mandala model, in which power was exerted by a sort of central “sun king” whose gravitational pull weakened with distance and was overlapped by other spheres of power in a complex system of tributary relationships. The historian David Biggs has argued that, in accepting the undeniable importance of national sovereignty in contemporary political analyses of Southeast Asia, there has been too definitive a break with pre-existing understandings of power relations, which may prove useful to explaining the particularities of politics today. In political science, the translation of nationalism and sovereignty to Southeast Asia is reflected in an entrenched “methodological nationalism,” whereby the nation-state is frequently taken for granted as the central unit of analysis. Paying attention to the “margins” of society still implicitly assumes a national centre, for example. Historians of Vietnam, including Keith Taylor and Li Tana, have made significant advances in loosening the “stranglehold” of nationalist historiography. Anthropologists and geographers of cosmopolitanism and migration have also long questioned the analytical usefulness of bordered nation-states.  Building on these insights, the article calls for a paradigm shift in political enquiry and playfully proposes the “post-modern mandala” as an alternative to methodological nationalism applied to Southeast Asia.
Large-scale music compositions and novel technology innovations – Summarizing the process of Voices of Umeå, an artistic research project
Authors: Lind Anders
Published: December 2016

Voices of Umeå was a three-year interdisciplinary artistic research project initiated in 2012 by the author. The main aim with the project was to explore new artistic possibilities for composition and performance practices within the field of contemporary art music. More specifically, artistic possibilities, which arises when non-professional performers regardless musical backgrounds enables to participate in the composition and performance processes. The idea was to develop and explore new pedagogical methods to involve non-professional performers by using new technology and combining knowledge from the fields of artistic and educational practices. Different aspects of participatory art were embraced in the artistic processes aiming towards three compositions, including two concerts and one exhibition. An action research model in three steps –planning, action and analysis of results inspired the methodology, where the analysis and experiences of each cycle within the project were affecting the further cycles of the project.This article reports from selected parts of the process of the project and contributes with new knowledge to the fields of animated music notation and participatory art.
Edible coating as factor of preserving freshness and increasing biological value of gingerbread cakes
Authors: Shulga О. , Chorna А. , Аrsenieva L.
Published: December 2016

The article presents experimental study on the feasibility of using edible films (in the coating) as a means of preventing staling and method of increasing the biological value of gingerbread products. Grounded components of edible coating. Based on the organoleptic and physico-chemical showers properties (moisture content, water absorptivity and friability) proved the feasibility and necessity of use last one edible coating, which also can increase the biological value of products, as part of the cover is linseed oil.
Study of functional and technological properties of plant powders for use in confectionery industry
Authors: Ianchyk M. , Niemirich O. , Gavrysh A.
Published: December 2016

The article is devoted to research of functional and technological properties of powders from banana, carrots, strawberry, apple, spinach and orange received by cold spray drying. Expediency of vegetable and fruit powders use in the confectionery industry, including their addition during production of confectionery semi-finished products has been proved. Organoleptic properties of powders have been defined, namely: appearance and consistence, taste, smell and color, results are presented in the table. By the microscopic method dispersion of powders from banana, carrots, strawberry, apple, spinach, orange has been studied, results of researches are presented by charts. Also technological indicators of plant powders have been investigated, namely: the ability to bind moisture, water absorption coefficient, the emulsifying ability and ability to hold fat.
The substantiation of development of mousses technology using wheat starch
Authors: Мriachenko N.V. , Iurchenko S.L. , Cheremska T.V.
Published: December 2016

This work is dedicated to the substantiation of development of technology of fruit and vegetable mousses using wheat starch and surfactant – Tween 20. The innovative idea of product with foamy structure was expounded, the implementation of which will allow to provide obtaining of the final product with stable quality indicators, new consumer characteristics and will give an opportunity to carry out the production technological process with distinct industrial signs.The foaming capacity and foam stability of “wheat starch-Tween 20” model systems depending on the heat treatment temperature and starch concentration were investigated. The rational foaming zone was determined that will allow to obtain foamy structure of mousses. The model systems behavior was studied by the determining of their viscosity. It was confirmed that the controlled regulation of dynamic phase transitions of starch with surfactant provides food systems’ colloidal stability.
CALCULATION OF OPTIMAL INTERVALS TO CHOOSE THE MODES OF INTERACTION BETWEEN STATIONS AND NON-PUBLIC TRACKS
Authors: Elovoy I. A. , Potylkin Y. N.
Published: December 2016

Purpose. The article is aimed to obtain the operational dependences for calculating the optimal intervals between car supply on loading and unloading fronts, unloading according to the criterion of minimizing operating costs. This will allow substantiating the choice of effective modes of interaction between railway stations and non-public tracks. Methodology. Methods of scientific analysis and synthesis, the method of Brandon at the approximation of the function, experimental and statistical methods of compiling the mathematical dependences were used in order to achieve the purpose. Findings. There were obtained the formulas for determination of: 1) optimal values of intervals between the car supplies to the places of loading and unloading according to the criterion of cost minimization in conditions of interaction between railway stations and non-public tracks through determined time periods; 2) medium-sized car groups in one supply on the non-public track, 3) the duration of the shunting work on car spotting in loading and unloading fronts. Originality. Operational dependences were improved for the determination of optimal values of intervals between the car supplies to the fronts of loading, unloading according to the criterion of minimizing the operational costs. Since the obtained formulas take into account the influence of: 1) the number of freight fronts involved in shunting operations with the cars near the points of loading and unloading; 2) the average number and size of the car groups, which are on the non-public tracks; 3) average size of the car supply-removal; 4) the presence of the goods siding for the fronts recharging; 5) total length of the tracks involved in recharging of the loading and unloading fronts. Practical value. The obtained operational dependences can be used in determining the parameters of supply-removal cycle to the loading and unloading fronts, the optimal values of the intervals between supplies in the interaction between the railway station and non-public tracks. Obtained results will allow: 1) identifying weak positions in the organization of connecting station operation and non-public tracks; 2) reducing the costs of the owners of non-public tracks and the general railway by minimizing the economic and time losses and, as a consequence, increasing the competitiveness of railway transport in the transport market.
ENERGY SAVING DURING OPERATION OF EQUIPMENT WITH NON-CONTROLLED ELECTRIC DRIVE IN LOCOMOTIVE DEPOT
Authors: Dubynets L. V. , Marenych O. L. , Baliichuk O. Yu. , Kortohus A. S.
Published: December 2016

Purpose. To conduct research of electric motors in order to obtain the results that will assess the degree of energy saving due to electric loss reduction in the equipment with non-controlled electric drive. Methodology. The paper proposes an engineering method for determination of active power losses in the motors of the equipment with non-controlled electric drive in locomotive depot during load changes on the motor shaft. It is necessary to analyse the reduction of active power losses in the motor and the power supply network when an under-loaded motor is replaced with a motor having less power. Findings. After the calculations performed by the authors, it was found that for electric motors, in case of reducing the load factor from  to active loss reduction after the motor replacement for the less powerful one ranges from 0.58 kW to 2.865 kW. Also, the calculations were carried out on the example of electric motors with a lower synchronous speed, the effect of under-loaded motor replacement increases in terms of active power loss reduction. The greatest effect is achieved when the load factor is . Originality. For the first time the paper outlines the issues of energy saving efficiency for the equipment with non-controlled electric drive in locomotive depot by replacing the under-loaded motors with the less powerful ones. As long as there is a significant amount of the considered electric drives, it may cause severe losses, taking into account the peculiarities of their operation. Practical value. The obtained research results allow us to solve the problem of replacement of under-loaded motors in locomotive depot equipment with the motors having less power as efficiently as possible in terms of reducing electric losses. For instance 90-kW motor of a washing machine can be replaced with 75-kW motor when the load factor is , this can significantly reduce the performance losses. This method can be applied not only in locomotive depot but also for all equipment with non-controlled electric drives that operates in under-load mode.
Collective Co-Production in Russian Schools
Authors: Suslova Svetlana
Published: December 2016

The growing demand for quality education services, as well as financial constraints faced by educational institutions produce the need for active involvement of parents and other representatives of local communities in the educational process so as to provide schools with additional resources. As a form of such involvement, non-profit organizations (NPOs) can be established to support educational institutions. In this paper, we assess the level of collective co-production in Russian school education and look for  orrelations between institutional characteristics of schools and their cooperation with NPOs. The data for research was obtained from the Unified State Register of Legal Entities (through the SPARK System), websites of municipal departments of education, and publicly available sources of information about activities of NPOs supporting schools. We reveal considerable cross-regional differences in the development of collective co-production in school education. The process is more active in provincial towns than in megalopolises: the proportion of schools supported by specifically founded NPOs is higher in many regional centers than in the capital cities. At the same time, a lot of regions have no such NPOs at all. As it turns out, NPOs are more likely to be created to support schools with a special status (gymnasiums, lyceums and specialized schools), where the parental demand for quality education services is higher. Meanwhile, we found no correlation between autonomous status of educational institutions and their participation in collective co-production. Thus, the increased degree of independence did not induce cooperation with NPOs for the purpose of raising extra-budgetary funds in this case.