bluuebunny/crossref_metadata_2025 huggingface dataset:
ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ІННОВАЦІЙНІСТІ ПРАВА НА БЕЗПЕЧНЕ ДЛЯ ЖИТТЯ І ЗДОРОВ’Я ДОВКІЛЛЯ
Authors: Савчук Олена Олександрівна , Бутенко Віктор Борисович
Published: April 2023

У роботі проаналізовано норми Конституції України щодо питання безпечного для життя і здоров’я довкілля. Наголошено на тому, що всі природні ресурси є об’єктами права власності Українського народу, а держава виступає регулятором таких відносин. Робиться акцент на важливості аналізу міжнародного законодавства у цій царині, напрацьованого європейського досвіду задля можливості впровадження у національне законодавство. Так, можливостями щодо підтримання нормального стану довкілля, заощадливого ставлення до природних ресурсів та навколишнього природного середовища в цілому для нашої держави пропонується розглядати альтернативні, ресурсозберігаючі, безвідходні або маловідходні технології та використання відновлювальних джерел енергії. Конституційні права людини і громадянина закріплені у Конституції України, є невідчужуваними та непорушними. Так, ст. 13 Основного закону України «Земля, її надра, атмосферне повітря, водні та інші природні ресурси, які знаходяться в межах території України, природні ресурси її континентального шельфу, виключної (морської) економічної зони є об’єктами права власності Українського народу. Від імені Українського народу права власника здійснюють органи державної влади та органи місцевого самоврядування в межах, визначених цією Конституцією». А це означає, що конституційні екологічні права займають одне з важливих місць у системі конституційних прав і свобод людини та громадянина в Україні, а також направлені на задоволення потреб, пов’язаних з життям і здоров’ям людини. Метою статті є аналіз, розробка та впровадження економічних реформ і спрямування до Європейського союзу, яке передбачає дотримання екологічно орієнтованого розвитку економіки, що неможливо без активізації інноваційно- інвестиційних процесів. Розвиток економіки України та розв’язання існуючих еколого-економічних проблем має ґрунтуватися на екологічно орієнтованій інноваційній діяльності.
Immigration enforcement and control policies in the eyes of irregular Ukrainians in the UK
Authors:   National Academy of Management, Iryna Lapshyna , Myroslava Chekh ,   National Academy of Management, Oksana Vasylytsya ,   Kyiv National University of Technology and Design
Published: April 2023

This article starts with defining the variants of irregular status and the paths through which a migrant may become irregular. We explore how immigration enforcement is perceived by Ukrainian irregular migrants in the UK. The result of the study indicates that immigration enforcement is perceived as omnipresent. At the same time many Ukrainian irregular migrants believe that as white Europeans they are at lower risk in terms of checks/raids compared to ‘dark skin’ migrants. Our research suggests that irregular Ukrainians were more likely to display stress at the beginning of their irregular position and became more resilient the longer they managed to stay in the UK. We conclude that the interviewees were generally considering – or had already developed – strategies in terms of their residence, work, and other areas of their lives which they believed would help prevent detection. It is based on qualitative interviews of irregular Ukrainian migrants in the UK: for the ESRC-funded project “Does immigration enforcement matters? Irregular immigrants and control policies in the UK” (2013–2017).
State border crossing points: economic-political challenges and hopes (a glance from outside)
Authors:   National Academy of Management, Gediminas Buciunas
Published: April 2023

The purpose of the Article is to highlight the changes in the border crossing situation in Ukraine due to the Russian Federation‘s aggression and the same time present visions of the strategic development of the state border protection, management of border crossing procedures from a business point of view through lenses of four fundamental freedoms of the European Union single market: the free movement of goods, capital, services, and people, known collectively as the “four freedoms”. The author of this paper presents his visions on potential directions for formatting the Integrated Border Management Strategy for the upcoming 10-30 years. It is important to have a grand strategy for Ukraine, especially in the country’s national security and economic development. Ben Shalom Bernanke, an American economist who served as the 14th chairman of the Federal Reserve from 2006 to 2014, winner of the Nobel Prize in Economics Nobel for work with other economists in “How societies deal with financial crises” stated that “only a strong economy can create higher asset values and sustainably good returns for savers”. Amongst many other factors influencing country’s economy is border crossing procedures. In February 2019, Ukrainian President signed a constitutional amendment committing the country to become a member of NATO and the European Union. It also affected significant changes in trade partners and the direction of the country’s future development. These decisive steps of Ukraine toward rule of law, and prosperity infuriated, and buried the Russian Federation as the so-called Soviet Union successor’s ambiguous plan to restore the former Soviet empire. The first phase of the Russian Federation’s aggression against Ukraine in 2014 came to the most brutal second phase on 24 February 2022. It impacts modes and means of transporting goods in Ukraine, directions of cargo, and trade partners; significantly changes movement of goods inside and outside of Ukraine, passengers carriers activities, and influx of refugees. It caused long queues for many kilometers’ at border crossing points at the Western and Southern part of Ukraine. Key words: strategy; state border; economy; border crossing; border management
Determining the dependence of the border control efficiency indicator on the state of functioning of the electronic communications system
Authors:   National Academy of Management, Oleksandr Basarab , Olga Basarab ,   National Academy of Management
Published: April 2023

The article proposes an indicator of the effectiveness of the border control as one of the types of operational and service activity of the State Border Guard Service of Ukraine, particularly it is about the probability of the violator passing through the checkpoint across the state border. It was determined the dependence of the above-mentioned indicator on the state of functioning of electronic communications system of the Agency. According to the current legislation, the State Border Service of Ukraine is a subject of integrated border management. In order to ensure the performance of assigned functions, in the operational and service activities of the State Border Guard Service of Ukraine are widely used information and communication systems, in particular, the information and communication system of border control. The probability of the violator passing through the checkpoint across the state border depends on many factors, including the presence of a record about the violator in the database of the “Hart-1” software and technical complex operating at the checkpoint. The absence of the specified record can occur for various reasons, such as: operator error when entering into the database, inspector’s error when registering the identity, malfunction of the software and technical complex itself, failure to deliver the record from the central data storage to the database of the complex due to malfunction of the electronic communications system. The study analyzed the state of functioning of the electronic communications system in the State Border Guard Service of Ukraine, and it was defined the analytical expression for calculating the probability of the absence of information about the violator in the database, taking into account the state of functioning of the network component of the system of electronic communications. Key words: State Border Guard Service of Ukraine; integrated information and communication system “Hart-1”; information and communication system; operational and service activity; electronic communications system.
ВПРОВАДЖЕННЯ СТРАТЕГІЙ ІНДУСТРІЇ 4.0 ТА ЦИРКУЛЯРНОЇ ЕКОНОМІКИ В ПЕРЕРОБЦІ АЛЮМІНІЄВОГО БРУХТУ
Authors: Скуйбіда О. Л.
Published: April 2023

В сучасних економічних і соціально-політичних умовах в Україні особливого значення набувають зниження імпортозалежності та собівартості виробництва, збереження навколишнього середовища, а також утилізація потоків металобрухту. Країна практично втратила власне виробництво алюмінію, тоді як алюміній широко використовується в усіх галузях промисловості; додатково очікується значна кількість алюмінієвого брухту в результаті військових дій. Алюміній – циркулярний матеріал, який не втрачає властивостей при переробці. Одним із шляхів покращення економічної ситуації в Україні та переходу до циркулярної економіки є виробництво алюмінієвих сплавів із вторинної сировини та виробів з них. Рециклінг потребує тільки близько 5 % енергії, необхідної для виробництва первинного металу, що приводить до значного зниження викидів парникових газів, економічної ефективності та збереження природних ресурсів. Циркулярність відіграє провідну роль у досягненні цілей сталого розвитку. Виробництво вторинних алюмінієвих сплавів вважається сталим видом діяльності. Однак використання алюмінієвих сплавів вторинних, отриманих рециклінгом, для виготовлення відповідальних деталей, наприклад таких, що використовується в авіаційній та автомобільній промисловості, можлива при застосуванні ефективних сортування та металургійної переробки. Літературний пошук показав, що серед найбільш перспективних технологій Індустрії 4.0 щодо рециклінгу алюмінію є Інтернет речей, віртуальна реальність, доповнена реальність та штучний інтелект. Передовий світовий досвід рециклінгу алюмінію довів ефективність використання симуляції реальності, зокрема імітаційної термообробки, яка є невід’ємною частиною технології виробництва алюмінієвих сплавів. Машинне бачення та машинне навчання важливі для сортування металобрухту, здійснення його класифікації. Широкий спектр досліджень присвячений особливостям застосування лазерно-індукованої спектроскопії пробою, що забезпечує “розумне” сортування алюмінієвого брухту. Деякі технології Індустрії 4.0 важливі в контексті безпеки праці: цифрові близнюки можуть надавати рекомендації щодо виконання роботи, коботами можна ліквідувати фізичні та психофізіологічні шкідливі та небезпечні виробничі фактори, які впливають на людину тощо. Циркулярна економіка (шляхом рециклінгу) та Індустрія 4.0 є перспективними рішеннями для пом’якшення негативних наслідків виробництва. Було проаналізовано потенціал і проблеми, пов’язані з об’єднанням цих двох парадигм із вторинним виробництвом, що означає впровадження Індустрії 4.0 в рециклінг алюмінію.
Evocations: Honouring The Memory of Women Artists
Authors: Granados Posada Cynthia
Published: April 2023

The life and work of women artists has been, more often than not, neglected and excluded from history. There are artists, groups, authors and institutions around the world who have made and continue to make efforts to shed light on excluded artists by showing their work in exhibitions, compilations, websites or social media accounts. The ongoing project Evocations aims to honour some of those forgotten artists through the creation of artwork inspired by them. Until now, this project has consisted of four participatory public performance art pieces and a collective exhibition honouring eleven women artists who have not been properly recognised for their achievements. By undertaking these participatory performances in public space locations the art, ideas and lives of these women are drawn into the daily life of contemporary Mexico.
Fieldwork, A Trilogy
Authors: Morieson Ben
Published: April 2023

The Fieldwork Trilogy ran over 6 years and was intended to create a public discourse on the merits of creating public space or democratizing common areas within a high-density urban environment. The series of public interventions provoked discussion within a general public as to the purpose of public space and how to create it by ‘colonising’ pieces of the urban terrain. By using gardens (guerilla gardens) and claiming a space by the public, a place can be created within a built-up urban environment to be used by the community for leisure and other social activities. Fieldwork I was the beginning of a trilogy that used the public interaction to establish this ‘place’ or series of ‘places’. This was extended by incorporating the train line that ran along the Western edge of the site and became the genesis of Fieldwork II – The Colonies. The demand for public engagement with this version was greater and more radical and drew more passionate responses. A more ephemeral work, Fieldwork III – Las Colonias set up the dialogue but also highlighted a more nuanced and pre-existing culture of public space.
AMELIORATIVE EFFECTS OF TRYPADIM®, TRYPAMIDIUM® AND NOVIDIUM® ON THE NEGATIVE EFFECTS ON BODY TEMPERATURE AND SERUM CHEMISTRY IN WISTAR RATS INFECTED WITH TRYPANOSOMA BRUCEI BRUCEI (FEDERE STRAIN)
Authors: AJAKAIYE J. J , MOHAMMAD A. A. , MAZADU M. R , MOHAMMAD B , SHAIU Y , BENJAMIN M.S , BIZI R. L , KUGU B. A
Published: April 2023

Effect of intramuscular administration of Trypanocides on body temperature and serum chemistry in Wistar rats infected with Trypanosoma brucei brucei was investigated. 25 Wistar rats with average body weights of 200-240±20 g were randomly divided into five groups.  Group A was administered 0.5 mL of normal saline only, while group B was given 0.1 × 106 of T. brucei brucei only. Group C, D and E were inoculated with the same dose of the parasite as in group B and in addition, they were intramuscularly administered with 3.5 mg/kg b.w. of Trypadim® (Diminazene di-aceturate),1 mg/kg b.w. of Trypamidium® (Isometamidium chloride) and 1 mg/kg b.w. of Novidium® (Homidium chloride), respectively. Body temperature increased consistently in all groups except group A. However, there was a significant (p<0.05) difference in all treated groups compared to group B on 28day post-infection (DPI). All serum indicators increased significantly (p<0.05) in group B when compared to all other groups. Values observed for creatinine in all treated groups was only significantly (p<0.05) higher in group E when compared to group A. In conclusion, administered trypanocidal drugs possess anti-pyrexia activity and could off-set the negative effect of T.brucei.brucei on the measured serum chemistry in Wistar rats.
COMPARATIVE PERFORMANCE OF LAYER STRAIN CHICKS REARED IN SEMI ARID REGION AND FED HONEY AS AN ADDITIVE
Authors: SABO M. N , RUNKA U. M. , USMAN H. B
Published: April 2023

Two experiments were conducted to evaluate the performance of two strains of layer chick reared in the semi-arid region and feeding of honey in place of an additive. In the first experiment 90 day old chicks of each of two egg layer strains, made up of one brown (Lohman Brown classic), one black (Nera Black) were used in completely randomized with each strain serving as a treatment. Each treatment was replicated thrice with 30 chicks per replicate. In the second experiment, 84 seven weeks old chicks from each of the strains were used in a 2 x 2 factorial arrangement in a completely randomized design with the two strains (Lohmann brown classic and Nera black) and administration of honey (with and without) as the factors. These made up four treatments which were replicated thrice with 14 chicks per replicate. In both experiments, feed intake and body weight were measured and weight gain and feed conversion ratio were determined. Mortality was also recorded. The results of the study showed that performance parameters of two strains measured were statistically similar except for mortality. Nera black strain had a higher mortality. Feeding honey did not affect (P>0.05) performance indicators measured except for mortality also. Mortality was higher (P<0.05) for chicks that were not fed with honey. According to these results, Nera black strain may require more care during chick phase and honey has beneficial effect on chick performance.
EFFECTS OF DIETARY VITAMINS C AND E ON BODY TEMPERATURE, BODY WEIGHT AND HAEMATOLOGICAL PARAMETRES IN WISTAR RATS INFECTED WITH T. bruceibrucei (Federe strain) DURING THE HOT RAINY SEASON
Authors: AJAKAIYE J. J , MAZADU M. R , MOHAMMAD B. , BENJAMIN M.S , SHABIU Y. , BIZI R. L , KUGU B. A , MUHAMMAD A.A.
Published: April 2023

Effects of the administration of vitamins C and E on body temperature, body weight and haematological parametres in Wistar Rats infected with T. brucei brucei (Federe strain) were evaluated. Twenty five adult rats were randomly divided into five groups of five rats each. Group A was neither treated nor infected, group B was infected with 1 × 106 in 0.2 mL blood/PBS of  innoculum, groups C, D and E were given the same dose of innoculum and in addition, they were treated orally with vitamins C, E, and the combination of both at a dosage of 150 mg/kg body weight, respectively. Body temperature showed a significant (p<0.05) decrease in all infected and vitamin treated groups either singly or in their combined form compared to group B. Observed result of the  initial and final live body weights in groups A and E were not significantly (p>0.05)  different. Groups C showed a significant (p<0.05) decrease, while the decrease in groups B and D were highly significant (p<0.01), respectively. Haematological parametres were significantly (p<0.05) higher in all infected and treated groups compared to group B. In conclusion, combined anti-oxidants capacity of both vitamins C and E mitigated the negative effects observed in the measured parametres in the Wistar rats better than single administration
DETERMINANTS OF SAVINGS CULTURE AMONG FARMERS’ COOPERATIVE SOCIETIES MEMBERS IN KABBA/BUNU LOCAL GOVERNMENT AREA, KOGI STATE, NIGERIA
Authors: AYANLERE A. F.
Published: April 2023

The importance of agricultural cooperative in enhancing productivity through adequate access to resources by farmers cannot be overemphasized. However, farmers are constraint in terms of financial participation towards boosting the level of productivity. Therefore, this study examined the determinants of saving culture among farmers’ cooperative societies members in Kabba/Bunu Local Government Area of Kogi State, Nigeria. Structured questionnaire was used to elicit primary data from 100 respondents proportionately selected from four cooperative societies using simple random sampling technique. Descriptive statistics and multiple regression analysis were used to analyze the data. The study revealed that 53.1% of the cooperative farmers were male while 46.9% were females, and the average age of the farmers is 34 years. About (43.9%) of the farmers belong to thrift and credit type of cooperative societies. Major determinants of saving culture were age, sex of farmer, level of income, household expenses, interest rate charged on loan, duration of loan repayment. The farmers faced the problem of low-income level, high cost of labour, inadequate infrastructure and natural disaster. It is therefore recommended that farmers in the study area should improve on their farming practices which can boost their farm income level, maintain moderate number of children and promptly repay loan borrowed. Education and training of cooperative leaders and members is paramount to the success and growth of the cooperatives. Therefore, stakeholders should assist in this direction.
EFFECTS OF FRUITS PEELS AS AN ADDITIVES ON ENSILING QUALITIES OF GAMBA GRASS (Andropogon gayanus)
Authors: DAHIRU M. , ABDURRHAMAN S .L. , UMAR A.M. , MUHAMMAD Y. , MUHAMMAD A.S. , RAHAMA H.M. , HALILU H. , ABDULLAHI B.
Published: April 2023

The research was conducted to evaluate the ensiling qualities of Gamba grass (Andropogon gayanus) with Orange (Citrus sinensis), Watermelon (Citrillus lanatus) and Pineapple (Ananas comosus) peels as silage additives. Andropogon gayanus was sole ensiled (0% peels) as control (T1). However, it also ensiled with the peels of Citrus sinensis, at 2% (T2), 4% (T3), 6% (T4), Citrillus lanatus at 1% (T5), 3% (T6), %5 (T7) and Ananas comosus at 1% (T8), 3% (T9) and 6% (T10) levels of inclusion respectively, making ten (10) treatments and were replicated three times in a completely randomized design. Means were separated using Fisher’s Least Significant at probability level of 0.05. The Andropogon gayanus was harvested and chopped into 1 to 2 cm manually. The chopped grass was combined with each of the fruit’s peels based on treatments and ensiled for 3weeks in silos at room temperature. They were evaluated for colour, aroma, pH, proximate composition, energy and minerals content. The results revealed that there were significant (P<0.05) differences in all the parameters evaluated. The pH values decrease to acidity with increase in the levels of peels inclusion. In term of minerals contents T1 and T7 were superior in Mg, Ca and Na compared to other treatments. In conclusion, addition of fruits peels in Andropogon gayanus silage improved qualities and it is therefore recommended that, only Citrus sinensis peels can be added up to 6%, while the remaining peels should not exceed 3%, because it may result in poor quality silages with rancid aroma.
REQUEST FOR CHANGING THE PREVENTIVE MEASURE IN THE FORM OF DETENTION DURING PRE-TRIAL CRIMINAL PROCEEDINGS
Authors: КАЧАЛОВА Оксана Валентиновна
Published: April 2023

The purpose of the article is to study the procedural possibilities of a request and permission to change the remand in custody to a more lenient preventive measure during pre-trial criminal proceedings. The article uses the methods of system analysis, synthesis, analogy and generalization. The author concludes that a direct appeal to the court with a request to mitigate the preventive measure in the form of detention at the preliminary investigation stage within the meaning of the criminal procedure law by the participants in criminal proceedings on the part of the defense is possible at the time when the court considers the investigator's request to extend the period of detention or to change the preventive measure, or at any time during criminal proceedings in the case of a bail application. When the request for changing the preventive measure is received during the preliminary investigation from the participants in the criminal proceedings on the part of the defense during the period between court sessions on the extension of the preventive measure, the court must assess its content. If there is no evidence of a change in the grounds for changing the preventive measure in the form of detention to a more lenient one, the court shall refuse to accept the request for consideration. If the circumstances indicated in the request show a change in the grounds for applying the preventive measure, the court must adopt it and consider it under the adversarial conditions with the participation of the parties in the order of Article 108 of the Code of Criminal Procedure of the Russian Federation. In the event of refusal to satisfy the request, a repeated request on the same ground is not permitted.
МИРОВЫЕ ТЕНДЕНЦИИ ПРАВОВОГО РЕГУЛИРОВАНИЯ ЭКОНОМИЧЕСКИХ ОТНОШЕНИЙ
Authors: Абазов Артур Азаматович , Юсупов Рахимьян Галимьянович
Published: April 2023

В статье исследованы вопросы, связанные с участием государств в формировании экономических систем и правовым регулированием экономических отношений в сформированных системах. Проанализированы положения действующих конституций разных стран, устанавливающие правовые основы собственности на средства и результаты производства. Анализ показал, что в современном мире признана прогрессивная функция частной собственности и рыночных отношений, при этом государства, устанавливающие право частной собственности, не стремятся ограничивать свою роль только его декларированием и сами участвуют в экономических процессах. Ответы на многие вопросы о балансе частного и государственного в экономике дает история развития экономических систем. Установлено, что рыночные механизмы, включая конкуренцию, действительно способны активировать инновационную инициативу собственников-производителей, но рынок сам по себе не может обеспечивать социальную стабильность и фактически перекладывает эту функцию на плечи своих государств, что и обусловило их стремление не только устанавливать право собственности, но и занимать определенную часть рынка. В настоящее время мировое сообщество стоит перед очередным вызовом рынка, вышедшим за пределы государственных границ и создающим на глобальном уровне угрозы социальной сфере.
ПРАВОВЫЕ ОСОБЕННОСТИ ИСПОЛНЕНИЯ ДОГОВОРА ЗАЙМА
Authors: Федулин Елисей Александрович
Published: April 2023

В статье анализируется понятие исполнения договора. Под ним понимается совершение конкретного действия, составляющего предмет обязательства, должником в пользу кредитора. Отмечаются особенности исполнения договора займа, учитывая изменения, внесенные в ГК РФ, касающиеся правовой характеристики указанного договора, а также, что требования к исполнению договора займа зависят от того, является он реальным или консенсуальным.
НЕКОТОРЫЕ ВОПРОСЫ ВОЗОБНОВЛЕНИЯ ПРОИЗВОДСТВА ПО УГОЛОВНОМУ ДЕЛУ ВВИДУ НОВЫХ ОБСТОЯТЕЛЬСТВ
Authors: Ежова Елена Владимировна
Published: April 2023

В статье с учетом изменений, внесенных в уголовно-процессуальный закон в 2022 г., анализируются такие основания для возобновления производства по уголовному делу ввиду новых обстоятельств, как постановления Конституционного Суда РФ и решения Европейского суда по правам человека. Раскрываются процедура возобновления дела по данным основаниям, в том числе при наличии сохраняющейся пока необходимости приведения судебного решения в соответствие с позицией Европейского суда по правам человека, а также условия, при которых Президиум Верховного Суда РФ принимает решение об отмене или изменении состоявшегося судебного решения с целью приведения его в соответствие с позициями Конституционного Суда РФ и Европейского суда по правам человека. Анализируется практика вынесения решений Президиумом Верховного Суда РФ по возобновленному производству в 2022 г.
Primary Cardiac Electrical Diseases: Baseline and Retrospective Outcomes of a Multicenter Registry from Thailand
Authors: Pumprueg Satchana , Thongsri Tomon , Phongsri Chaninart , Kriengkraikul Krisada
Published: April 2023

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Pengelolaan Keuangan Berbasis Gusjigang
Authors: Mulyani Sri , Falikhatun Falikhatun
Published: April 2023

Financial management has an important role in business operations. Every business is inseparable from what is called "money" including micro business. The purpose of this study is to explore financial management in micro-businesses that apply the philosophy of gusjigang. The methods used in this study are qualitative descriptive. Informants in this study consisted of two micro-business actors who struggled in the business of jenang Kudus and konveksi as well as the Department of Manpower, Industry, Cooperatives, and SMEs of Kudus Regency. The findings in this study of the philosophy of gusjigang consist of three series of words. First, gus which has a good meaning is used as a philosophy related to ethics in managing business finances. Second, ji has the meaning of falsifies applying, and continuing to learn accounting science to realize good financial management.  Third, the gang which means trade is finalized by always being creative and innovative in maintaining business survival. The conclusion obtained from the results of this study shows that the philosophy of gusjigang is used as a philosophy and has become a character for micro-businesses in business financial management.
Tata Kelola Perusahaan Daerah Air Minum (PDAM) Kabupaten Lima Puluh Kota
Authors: Angraini Aulia sri , Suhanda Suhanda
Published: April 2023

The government strongly supports the existence of a good governance system, especially in business entities. Good corporate governance is a system that regulates the direction of activities of a company to be carried out, including in setting goals to be achieved and measuring the success of the company's implementation. The implementation of corporate governance reduces agency problems between owners and managers. Good corporate governance can help avoid conflicts of interest between principals and agents. This study aims to see the background of the formation and practice of governance in PDAM Kabupaten Lima Puluh Kota by linking it with agency theory. Processed data is primary data from interviews. The results of the study found that the purpose of establishing a PDAM is that an institution is needed to manage and control the needs of the community in the field of water and an intermediary from the government's responsibility in providing a minimal service system (SPM). And in terms of PDAM governance practices associated with agency theory, there are three themes, namely for the principal intermediary in supervising PDAM Kabupaten Lima Puluh, namely that the supervisory board has complied with the existing rules and regulations. The second point of discussion is about the relationship between the agent and the principal, from the results of the study it was found that the relationship between the principal and agent is in the form of accountability and transparency. And the last topic about corporatization, the results of research on PDAM Kabupaten Lima Puluh Kota, the local government has handed over all authority and management fully to the PDAM management to manage and manage. However, the full handover to local governments will still be controlled and supervised by PDAM activities assisted by the supervisory board
Strategi Pengembangan Usaha Mikro Kecil Dan Menengah (UMKM) Keripik Tempe Selama Masa Pandemi Covid-19 Di Kabupaten Deli Serdang
Authors: Wulandari Siti , Lubis Mitra Musika , Harahap Ahmad Rizki , Saleh Khairul
Published: April 2023

Tempe chips are food made from soy tempeh in the form of plates / thin slices that are fried with the addition of flour and spices. The problem with tempe chip processing SMEs today is how to develop a strategy for developing micro, small and medium enterprises (UMKM) for tempe chips during the Covid-19 pandemic in Deli Serdang Regency. The purpose of this study was to determine the development strategy of Tempe Chips Micro, Small and Medium Enterprises (MSMEs) during the Covid-19 pandemic in Deli Serdang Regency. The method used to determine the strategy for developing tempeh chips is by using the Analytical Hierarchy Process (AHP) method. Based on the results of research using the Analytical Hierarchy Process (AHP) method of tempe chips in Deli Serdang Regency, a development strategy that is a priority to be applied is by increasing cooperation with retailers so that it will increase consumer purchasing power for tempe chip products. criteria and alternatives that become priority are the value of purchasing power with a weight of 18.16 and the value of retailers with a weight of 35.4. Based on the results of the implementation, the AHP method can provide recommendations in making decisions to increasing purchasing power can be done by increasing cooperation with retailers.
PENGADOPSIAN STANDAR LAPORAN KEUANGAN SEBAGAI PEMEDIASI HUBUNGAN ANTARA LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA PEMATANGSIANTAR
Authors: Silitonga Hery , Sianipar Ruth Tridianty , Putri Juan Anastasia , Siregar Robert Tua
Published: April 2023

This study aims to determine the adoption of financial reporting standards in mediating the relationship between financial literacy and financial inclusion on the performance of MSMEs in Pematang Siantar City. Library and field research design with a quantitative approach. The research subjects taken in this study were MSME actors in Pematangsiantar City. The research was carried out in eight sub-districts in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses the Smartpls statistical software. The results obtained were positive and significant between financial literacy and the adoption of financial reporting standards, financial literacy and MSME performance, financial inclusion and MSME performance, adoption of financial reporting standards and MSME performance, and positive and insignificant results between financial inclusion and adoption of financial reporting standards. the results of moderation obtained by the variable adopting financial reporting standards are proven to be able to mediate the relationship between financial literacy and MSME performance
Efek Dari Makro, Industri dan Karakter Spesifik Perusahaan Terhadap Non Performing Loan Di Indonesia
Authors: Mulja Stanley , Kim Sung Suk
Published: April 2023

The role of the banking sector is very important for the country's economic system, so it is important for banking institutions to maintain their profitability and efficiency. Currently the banking sector is facing the threat of credit risk indicated by the NPL, where this risk can affect the financial well-being and the role of the banking system. This study aims to examine the effect of bank-specific variables, macroeconomic variables, and industry-specific variables on credit risk as indicated by the NPL level in the Indonesian banking sector. The sample used in this study was 46 banks which were companies listed on the Indonesia Stock Exchange (IDX) during the period 2000 to 2020. The results showed that only bank-specific variables, namely bank capitalization, bank performance, loan growth, and bank diversification, were affect the level of NPL banking sector in Indonesia. Meanwhile other bank specific variables, namely bank size, bank inefficiency, ownership concentration, as well as macroeconomic variables (GDP growth, inflation, public debt, unemployment) and industry specific variables (interbank concentration) do not affect the level of credit risk as indicated by the NPL level of the banking sector in Indonesia.
PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE, KOMPETENSI AUDITOR INTERNAL DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECURANGAN PRAKTIK PERBANKAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI
Authors: Yanti Siti Rahma , Hidayah Nurul
Published: April 2023

The purpose of this study aims to examine the variables implementation of good corporate governance, internal auditor competence and the effectiveness of internal control influences fraudulent banking practices with the whistleblowing system as a moderating variable. The population in this study consists of employees at the manager, officer, and supervisor level at PT Bank Mandiri (Persero) Tbk, South Pluit Area, North Jakarta. The sampling method used is simple sensus sampling. In this research, the total sample is 83 respondents. The type of data used was primary data obtained from the results of questionnaire answers by sample. The smart Partial Least Square (SmartPLS) path modelling method is used as an analysis method. The results of this study indicate that the competence of internal auditors and the effectiveness of internal controls significantly affect fraudulent banking practices. Meanwhile, implementing good corporate governance has no significant effect on fraudulent banking practices. Then the results of this study indicate that the whistleblowing system can moderate the influence of the competence of internal auditors and the effectiveness of internal controls on fraudulent banking practices. However, the whistleblowing system has not been able to moderate the effect of implementing good corporate governance on fraudulent banking practices.
ISU PASCA IMPLEMENTASI PSAK 73 DARI SUDUT PANDANG EKSTERNAL AUDIT
Authors: Thalia Trisha
Published: April 2023

This study aims to identify post-implementation issues of PSAK 73 in companies in Indonesia from 2020, through the perspective of a public accounting firm, KAP XYZ, and provide solutions to issues that still arise until 2022, which is the third year of PSAK 73 implementation. The implementation of PSAK 73, which began in 2020, has forced many companies in Indonesia to adapt their lease contracts and calculations related to their leases. The significant change from PSAK 30 to PSAK 73 caused a lot of confusion and errors in its application to companies in Indonesia. This research was conducted at one of the top ten public accounting firms in Indonesia, where most clients of the public accounting firm have an obligation to apply PSAK 73. The research instruments used in this study include in-depth  interviews. The data analysis used in this research is descriptive analysis, with an inductive approach. The results of this study shows that there are many issues that occurred in the first year of implementation of PSAK 73 on KAP XYZ clients, where most clients did not correctly implement PSAK 73 in the first year. In addition, many clients make contract amendments to avoid the application of PSAK 73. Auditors from KAP XYZ were consulting and guiding clients in implementing PSAK 73 on their financial statements since 2020 until present time, to minimize similar miscalculations to happen in the following years.
Analisis Kewajiban Perpajakan PPh 21, PPh 23 dan PPh Final Pada PT Taiba Consulting Indonesia
Authors: Hakim Mesra Berlyn , Hidayahtullah Temon Bagus , Winarsih Tri , Suyanto Umar Yeni
Published: April 2023

Various policies related to Pandemi Covid 19 have an impact on the decline in the realization of the 2021 State Expenditure Budget as evidenced in the 2020 APBN Realization Data experienced a decrease in the delivery of realization by 19.6%, annual tax notification for Income Tax in 2021, in particular taxpayers experienced Pandemi Covid uncertainty 19, Shortfall factors have a stake in swelling of the realization of budget financing by 6.1% in economic recovery so that it has an impact on slowing the profitability of business entities caused by the policy of increasing installment discounts to 50% and a decrease in corporate income tax rates by 11%. This study was conducted with the aim of finding out the implementation, payment, deduction and reporting of PPh 21 tax obligations, PPh 23, Final Construction Services PPh. The method used in this study uses qualitative, primary and secondary data sources through documentation, observation and interviews. Data analysis uses data reduction, while it is to validate data using the triangulation technique of source, time and technique. The results of the study concluded: (1) Payment, Cutting, and Reporting of PPh 21 in accordance with Law Number 36 Year 2008 concerning Taxation (2) Payment, Cutting, Reporting PPH 23 Not in accordance with Law Number 36 Year 2008, because of the postponement of vendors in PPh 13 payment (3) Payment, Cutting, and Final Income Tax Reporting in accordance with Tax Law Number 36 of 2008.
Corporate Governance, Profitabilitas, Size, Growth, dan Nilai Perusahaan
Authors: Latief Azhar , Fauziah Fenty
Published: April 2023

The purpose of this research is to test and analyze the effect of profitability as measured by ROA, size as measured by total assets, and growth as measured by asset growth on firm value as measured by Tobin's Q; to test and analyze how corporate governance as measured by the CGPI scores moderates the effect of profitability, size, and growth on firm value. Data used in this research is secondary data. There is 302 population used in this research which is companies were included in the CGPI rating in period 2011-2019 (pooled data). There are 45 samples selected by using the purposive sampling method. The data analysis technique used is PLS-SEM. This research showed that profitability has a significant positive effect on firm value, size has a significant positive effect on firm value, growth hasn't a significant effect on firm value. Corporate governance hasn't moderated the effect of profitability on firm value, corporate governance has strengthened the effect of size on firm value, and corporate governance hasn't moderated the effect of growth on firm value.
Analisis Persiapan Persiapan Implementasi PSAK 74 pada Perusahaan Asuransi Indonesia (Studi Kasus pada Perusahaan Asuransi X)
Authors: Anjani Fitri , Wondabio Ludovicus Sensi
Published: April 2023

Abstract

The importance of the insurance industry for the economy, the establishment of accounting standards in the financial statements of insurance companies is needed to support the improvement of corporate governance. Until now, the preparation of financial reports for insurance companies in Indonesia still follows the standards of Statement of Financial Accounting Standards (PSAK) 62 concerning Insurance Contracts which is a temporary standard, so a new, better standard is needed, namely PSAK 74 which is an adoption of IFRS 17 and will become effective internationally on January 1, 202s3, while in Indonesia it will become effective on January 1, 2025. This study aims to determine the readiness of insurance companies in implementing PSAK 74, its impact on the presentation of financial statements, and to find out the issue of gaps that occur in the implementation PSAK 74. This research is a qualitative case study with primary and secondary data taken through semi-structured interview techniques, observation and documentation. From the research results, it was found that Insurance Company X had started to make preparations for the implementation of PSAK 74, but there were still gaps related to several issues that must be considered in its implementation. Meanwhile, the presentation of the financial statements themselves did not experience significant changes except for adjustments to several accounts related to the implementation of PSAK 74.
Pengaruh Free Cash Flow dan Financial Distress Terhadap Manajemen Laba pada Perusahaan Infrastruktur, Utilitas, dan Transportasi Terdaftar Di Bursa Efek Indonesia
Authors: Kurnia Bayu , Mulyati Yati
Published: April 2023

Financial reports that show company profits and performance are profit and loss reports that are useful for stakeholders and investors to use in considering and estimating an investment or even in making contracts and estimating the viability of a company. Earnings management is one way that can be done. Manager intervention to carry out earnings management by increasing or decreasing profits to achieve a certain profit level to benefit himself or the company. This study aims to determine the effect of free cash flow and financial distress on earnings management. The sample for this study is infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The total sample used was 29 companies with 87 observational data obtained. The sampling technique used was the purposive sampling method and testing was carried out with the help of Eviews software. The research results from the data used, for the classic assumption test, have passed the test and have met the established criteria. The results of the F test show that the earnings management variable is influenced simultaneously by the free cash flow and financial distress variables. The results of the t-test show that free cash flow and financial distress have a significant value on earnings management. This study concludes that free cash flow and financial distress have a positive effect on earnings management.
Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia
Authors: Gozali Efva Octavina Donata , Hamzah Ruth Samantha , Listya Anisa
Published: April 2023

Poor audit quality has become the noteworthy issue in  recent years, particularly in developing countries such as Indonesia. This study therefore aims to bridge the information and audit quality gap in Indonesia banking industries by examining the relationship between audit firm rotation, audit committee gender, and ownership structure on audit quality. Quantitative approach by employing logistic regression was used as the analysis method. The sample in this study was banking companies listed in Indonesia Stock Exchange which obtained 80 year-observation samples in the period of 2011-2020. The results of this study indicate that audit fees have a significant effect on audit quality. Meanwhile, audit firm rotation, audit committee gender, and ownership structure which are proxied by institutional ownership, managerial ownership, government ownership have no significant effect on audit quality.
LACTARIUS DELICIUS VE LACTARIUS SALMONICOLOR MANTARLARININ FENOLİK BİLEŞİKLERİ VE ANTİOKSİDAN ETKİLERİNİN DEĞERLENDİRİLMESİ
Authors: DİZECİ Naz , YILDIRIM Özlem
Published: April 2023

Amaç: Bu çalışmada, L. delicius (LD) ve L. salmonicolor (LS) mantarlarından elde edilen etanolik özütlerin fenolik içerikleri ve antioksidan enzim aktivitelerine olan etkilerinin incelenmesi amaçlanmıştır.

Gereç ve Yöntem: Mantar özütlerinin fenolik bileşiklerinin miktarı Folin-Ciocalteu, Alüminyum klorür kolorimetrik ve Yüksek Performanslı Sıvı Kromatografi (HPLC) yöntemleri ile analiz edilmiştir. Ayrıca, mantar özütlerinin antioksidan aktivite tayini DPPH yöntemi ile gerçekleştirilmiştit. Bununla birlikte mantarların etanolik özütlerinin Glutatyon-S-Transferaz (GST), Glutatyon Peroksidaz (GPx) ve Katalaz (CAT) enzimleri üzerine olan etkileri araştırılmıştır.

Sonuç ve Tartışma: Elde edilen sonuçlar, L. delicius mantarından elde edilen etanolik özütün L. Salmonicolor’a göre daha yüksek oranda fenolik bileşiği içerdiğini ve antioksidan kapasitelerinin de yüksek olduğunu göstermiştiri.
Conceptual foundations of systematic organization of agricultural landscapes
Authors: Hutsuliak H. , Hutsuliak Yu.
Published: April 2023

This article examines the conceptual foundations of the systematic organization of agricultural landscapes, which includes the need for optimization of landscape systems, which enables to substantiate specific components of macroregions, formulate relevant socioeconomic functions, to define multifaceted constraints and to optimize the structure of the actual landscape systems in the forecast-software and pre-design land management developments. The author submits environmental, economic, social and organizational tasks for improving the system of land tenure and land use in combination with the measures provided for in the forecast and other developments at the upper level.
Ecological plasticity of samples of the collection of the Calendula L. genus of the Experimental Station of Medicinal Plants of IANM of NAAS
Authors: Melnychuk R. , Bohuslavskyi R.
Published: April 2023

The ecological plasticity of 145 samples of the collection of genetic diversity of the Calendula L. genus has been determined by 20 signs and samples of the flame tongues have been highlighted, Со12-76, Daisy orange, Ct-11-34, Со-99-5, Со-03-20, which respond positively to the best growing conditions
Duration of interphase periods of corn hybrids plants depending on seed treatment and foliar feeding
Authors: Shevchenko N.
Published: April 2023

The author presented the results of research on the effect of pre-sowing processing of corn seeds by the micro-drug Polimiksobakteryn and the extraroot infusions of microorganisms Mikro-Mineralis (corn) and a biostimulant of growth of Stympo on the duration of the culture vegetative period.
Modern methods of economic evaluation of agricultural land
Authors: Avramchuk B.
Published: April 2023

The modern methodology of conducting economic appraisal of agricultural lands on the example of Cherkasy oblast has been proposed, which provides justification for calculating the rental income capitalization and differential land rent.
Scientific and methodical approach to optimization of the use of degraded and unproductive agricultural lands on the basis of balanced development of the region
Authors: Stadnytska O.
Published: April 2023

The methodical approach to choosing the optimal direction of using degraded and unproductive agricultural lands in the context of balanced land use taking into account regional ecological and socio-economic peculiarities is substantiated. Three alternative ways of using degraded and unproductive agricultural land have been proposed: production, nature protection and recreation. Priority of alternatives has been assessed by environmental, economic, social and institutional criteria.