bluuebunny/crossref_metadata_2025 huggingface dataset:
Hermeneutika adil gender menurut ulama kontemporer dalam studi al-Qur’an
Authors: Hanif Muh. , Syarifah Laila Nadzifatus
Published: November 2022

This article discusses the hermeneutical approach to gender in terms of comparisons from contemporary scholars. Islam is a religion that teaches justice or gender equality. However, the dominance of patriarchal ideology in the interpretation of the Qur'an results in a misogynistic interpretation that is not gender-just. Gender construction places the dominant male in the private sector, namely the family sphere, and the public sector, namely the community and work environment. Allah SWT judges His servants in terms of piety and faith, not from gender, ethnicity, nation, even descent. Contemporary scholars are trying so that the Qur'an can be understood its implied messages correctly and comprehensively, without taking sides with one group, class, more specifically on gender differences. The interpretation of Allah's messages from the Qur'an is sought to develop to be more gender-just. If the Qur'an is understood and interpreted textually only, it will result in a misogynistic interpretation of gender inequality that cannot solve the problems that develop. The implication is that the Qur'an is impressed as an outmoded product, a foreign product, perhaps even abandoned by its loyal followers. This view of gender as seen from hermeneutics has different perspectives but both uphold gender equality. The data sources used in this article are taken from various philosophical literature studies. The result is an equal position between women and men.
PENERAPAN PENILAIAN HASIL BELAJAR BERDASARKAN KURIKULUM 2013
Authors: Hutagalung Surya M. , , Ariandi , Manurung Dandi , Valentina Dwi , Siallagan Tiarma K.
Published: November 2022

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan penilaian hasil belajar berdasarkan Kurikulum 2013 di SMA Negeri 4 Medan pada mata pelajaran bahasa Jerman kelas XI tahun ajaran 2019/2020. Metode penelitian yang digunakan yaitu metode kualitatif. Teknik pengumpulan data dengan observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pada mata pelajaran Bahasa Jerman penilaian hasil belajar berdasarkan kurikulum 2013 belum diterapkan secara menyeluruh. SMA Negeri 4 sudah menerapkan Kurikulum 2013 di semua mata pelajaran, termasuk Bahasa Jerman. Penilaian hasil belajar pada kompetensi sikap, teknik penilaian yang sering dilakukan dengan jurnal dan observasi. Penilaian hasil belajar pada kompetensi pengetahuan, teknik penilaian yang sering dilakukan dengan tes tertulis dan penugasan. Penilaian hasil belajar pada kompetensi keterampilan, teknik penilaian secara praktik dan portofolio.
PENGARUH PEMBELAJARAN DISCOVERY LEARNING BERBANTUAN MEDIA KUSA APATI TERHADAP HASIL BELAJAR MATEMATIKA KELAS V
Authors: Suci Eka Rahayu Martha , Japar Muhammad , Mardiana Tria
Published: November 2022

Penelitian ini memiliki tujuan untuk menguji pengaruh pembelajaran Discovery Learning berbantuan media Kusa Apati terhadap hasil belajar Matematika kelas V. Penelitian ini menggunakan jenis penelitian eksperimen. Penelitian ini akan menggunakan metode Quasi Experimental. Pada metode ini peneliti menggunakan dua kelas, kelas tersebut yaitu kelas V SD Negeri Geneng 1 yang berjumlah 30 siswa sebagai kelompok eksperimen dan kelas V SD Negeri Tempak 1 yang berjumlah 31 siswa sebagai kelompok kontrol. Data-data dalam penelitian ini akan dikumpulkan menggunakan instrumen pengumpul data yang berupa lembar soal tes. Hasil uji Mann Whitney U menunjukkan bahwa posttest pada kelas eksperimen dan kelas kontrol memiliki perbedaan yang signifikan, ditunjukkan dengan nilai Asymp. Sig (2-tailed) sebesar 0,000, (0,000<0,05). Bukti adanya peningkatan hasil belajar siswa yaitu adanya perbedaan signifikan antara nilai posttest kelas eksperimen dengan kelas kontrol. Peningkatan hasil belajar Matematika ditandai dengan meningkatnya nilai rata-rata hasil belajar Matematika kelas eksperimen yang lebih tinggi dibanding kelas kontrol. Nilai rata-rata posttest kelas eksperimen 77 dan kelas kontrol 53. Penelitian ini menunjukkan bahwa penggunaan model pembelajaran Discovery Learning dengan Media Kusa Apati berpengaruh terhadap hasil belajar Matematika Siswa Kelas V.
ANALISIS KEMAMPUAN MULTIREPRESENTASI (VERBAL DAN GAMBAR) MAHASISWA PENDIDIKAN FISIKA PADA KONSEP SPEKTRUM GELOMBANG ELEKTROMAGNETIK
Authors: Kusuma Ifan Cahya , . Sudarti
Published: November 2022

Salah satu strategi pada proses pembelajaran yang baik dalam mata pelajaran fisika yaitu pembelajaran berbasis multirepresentasi. Multirepresentasi sangat cocok dalam kegiatan pembelajaran fisika, agar dapat memudahkan pelajar untuk memahami konsep atau materi fisika dengan lebih baik. Sampel yang digunakan untuk melanjutkan penelitian ini adalah mahasiswa Pendidikan Fisika FKIP Universitas Jember tahun angkatan 2019 yang berjumlah 42 mahasiswa. Metode yang digunakan yaitu Teknik pengumpulan data dengan kuisioner menggunakan media google form. Instrumen penelitian berisi 8 pertanyaan multirepresentasi dengan konsep spektrum gelombang elektromagnetik, 4 diantaranya pertanyaan berbentuk verbal, dan 4 sisanya menggunakan petanyaan berbentuk gambar. Hasil analisis yang diperoleh adalah presentase mahasiswa yang berhasil untuk memberikan jawaban dengan benar pertanyaan berbentuk verbal sebesar 80,4% sedangkan presentase mahasiswa yang berhasil untuk memberikan jawaban dengan benar pertanyaan berbentuk gambar sebesar 79,2%. Kesimpulan yang dapat ditarik dari hasil kegiatan penelitian yang telah dilakukan bahwa tidak terjadi perbedaan yang signifikan dari pertanyaan multrirepresentasi berbentuk verbal dengan gambar.
MASALAH DAN TANTANGAN YANG DIHADAPI SELAMA PANDEMI COVID-19 PADA MAHASISWA EFL UNIVERSITAS MITRA KARYA
Authors: Noviarini Tiara , . Arisman , Ramadhani Witri
Published: November 2022

Penelitian ini bertujuan untuk menggali masalah dan tantangan yang dihadapi Mahasiswa EFL selama pandemic COVID-19. Metode survei online diikuti mahasiswa sebanyak 100 dengan menggunakan Kuesioner. Hasil penelitian ini menjelaskan bahwa Mahasiswa Universitas Mitra Karya mengalami tingkat kesulitan sedang hingga tinggi dalam semua keterampilan terutama dalam Listening karena fasilitas yang terbatas. Analisis dari hasil penemuan ini mengungkapkan bahwa sebagian besar Mahasiswa mengalami masalah dalam Listening sebagian besar waktu selama kelas online kadang-kadang karena hambatan fisik dan terkadang hambatan lainnya. Diskusi dan implikasi dari temuan ini disajikan.
TINJAUAN ANALISIS KRITIS TERHADAP FAKTOR PENGHAMBAT PENDIDIKAN KARAKTER DI INDONESIA
Authors: Faiz Aiman
Published: November 2022

Fokus artikel ini membahas tentang faktor penghambat dalam pendidikan karakter. Pemangku kebijakan sebenarnya sudah membuat regulasi yang tercantum dalam UU Sisdiknas No. 20 tahun 2003. Namun, masih banyak kendala dalam pelaksanaan pendidikan karakter sehingga perlu diuraikan faktor penghambat apa saja. Peneliti menggunakan metode Library Research atau studi kepustakaan terkait topik yang dibahas, sumber bacaan berasal dari buku, artikel penelitian terdahulu, adapun tambahan informasi didapatkan dari pengalaman dan informasi dari pakar pendidikan karakter. Hasil kristalisasi pemikiran peneliti, setidaknya ada lima elemen yang menjadi kritik dan harus menjadi evaluasi ke depannya. Diantaranya adalah kesalahan peran orang tua dalam mendidik, kesalahan peran sekolah dalam mendidik, peran masyarakat yang belum memahami tanggung jawabnya, peran media yang mempertontonkan hal negatif dan kondisi terkini dengan kebiasaan baru yang mempengaruhi psikologis siswa. Lima elemen tadi jika memberikan peran negatif dari masing-masing tentu akan semakin membuat pendidikan karakter sulit tertanam dalam diri siswa. Kurangnya intervensi dan adanya habituasi ke arah negatif, akan memberikan dampak buruk bagi karakter siswa (bad character). Dapat disimpulkan bahwa pendidikan karakter merupakan sebuah proses intervensi dan habituasi secara continue, terintegrasi dan sadar. Setiap elemen harus bisa memberikan intervensi dan habituasi yang mengarah pada kebaikan dan penguatan karakter secara continue, terintegrasi dan sadar.
ANALISIS KEBIJAKAN PENDIDIKAN TERKAIT IMPLEMENTASI PEMBELAJARAN PADA MASA DARURAT COVID 19
Authors: . Irwan , Ichsan Fauqa Nuri , Gistituati Nurhizrah , Marsidi Sufyarma
Published: November 2022

Penelitian ini menggunakan pendekatan kualitatif adalah penelitian yang bersifat deskriptif dan cenderung menggunakan analisis. Tujuan dari penelitian deskriptif ini adalah untuk membuat deskripsi, gambaran, atau lukisan secara sistematis, faktual dan akurat mengenai fakta-fakta, sifat-sifat serta hubungan antar fenomena yang diselidiki. Jenis metode deskriptif yang dilakukan yaitu penelitian perpustakaan. Penelitian perpustakaan merupakan kegiatan mengamati berbagai literatur yang berhubungan dengan pokok permasalahan yang diangkat baik itu berupa buku, makalah ataupun tulisan yang sifatnya membantu sehingga dapat dijadikan sebagai pedoman dalam proses penelitian. Penelitian ini bertujuan untuk mengetahui (1) sistem pembelajaran jarak jauh yang diterapkan, (2) dampak dari sistem pembelajaran jarak jauh terhadap prestasi siswa, (3) kendala dalam penerapan sistem pembelajaran jarak jauh. Metode penelitian yang dipakai dalam penelitian ini adalah metode kualitatif dengan jenis penelitian deskriptif pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa implementasi Pembelajaran jarak jauh ini masih memiliki banyak kendala seperti peralatan yang kurang memadai dan koneksi internet yang buruk, selain itu peningkatan keberhasilan pembelajaran masih kecil dan tidak efektif.
PENERAPAN METODE PEMBELAJARAN MAKE A MATCH UNTUK MENINGKATKAN HASIL BELAJAR PRAKARYA ASPEK PENGOLAHAN PADA SISWA MTsN 3 ACEH BARAT
Authors: Akmalasari Cut Putri
Published: November 2022

Penelitian ini bertujuan untuk menerapkan metode pembelajaran make a match pada mata pelajaran Prakarya aspek pengolahan di MTsN 3 Aceh Barat. Penelitian ini merupakan penelitian tindakan kelas (PTK) kolaboratif menggunakan model spiral Kemmis dan Taggart dengan tahapan sebagai berikut: perencanaan, tindakan & pengamatan, dan refleksi. Teknik pengumpulan data yang digunakan: observasi, tes kognitif, dan dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif Metode pembelajaran make a match yang diterapkan sesuai dengan sintak make a match dan siswa menjadi lebih aktif dalam pembelajaran, lalu guru berperan sebagai pengajar yang memantau proses pembelajaran, sehingga siswa menjadi lebih aktif dalam proses belajar mengajar dan dapat meningkatkan hasil belajar siswa. Hasil dari penelitian penerapan metode pembelajaran make a match ini adalah keterlaksanaan pembelajaran pada siklus I dan siklus II yaitu mencapai 100%. Berdasarkan hasil penelitian ini maka dapat disimpulkan, bahwa penerapan metode pembelajaran make a match dapat meningkatkan hasil belajar prakarya aspek pengolahan pada siswa kelas VIII-E di MTsN 3 Aceh Barat.
PERSEPSI MAHASISWA TERHADAP PEMBELAJARAN BLENDED BERHUBUNGAN DENGAN PENINGKATAN HASIL BELAJAR
Authors: Purba Rasita , Fridiarty Lelly , . Adikahriani , Rosmiati Risti , Ingtyas Fatma Tresno
Published: November 2022

Nutritional counseling is an essential component of nutrition students to be equipped to address nutritional problems. The objective of the study was to analyze the correlation of nutrition students for teaching presence perception in blended learning to improve the learning outcomes of nutritional counseling stages. The study used a cross-sectional research design, nutrition students in nutritional counseling courses completed the 13-item Community of Inquiry (COI) questionnaire for teaching presence. The results showed that students had higher agreement across the level of teaching presence. The findings of this study suggest that perceived teaching presence was significantly related to improving the learning outcomes of nutritional counseling stages.
ADAPTASI MODEL ADiK (AKTIF, DISKUSI, DAN KREATIF) DALAM MENULIS TEKS EKSPLANASI
Authors: Rambe Nana Ronawan , Mirna Wa
Published: November 2022

Kajian ini bertujuan untuk mengenalkan model pembelajaran ADiK (Aktif, Diskusi, dan Kreatif) dalam proses pembelajaran menulis teks eksplanasi. Model ini diadaptasi dari dua model pembelajaran, yaitu model pembelajaran SAVI dan model pembelajaran Environmental Learning. Model pembelajaran ADiK lebih menekankan pada keaktifan dan kreatifitas siswa yang dihasilkan melalui pengamatan terhadap lingkungan sehingga menumbuhkan kecintaan siswa terhadap lingkungan sekitarnya. Hasil penelitian terbagi atas tiga diantaranya, (1) konteks pemakaian dan sarana pendukung dalam model pembelajaran ADiK, (2) contoh aplikasi model pembelajaran ADiK dalam pembelajaran menulis teks eksplanasi, dan (3) implementasi model pembelajaran Adik dalam menulis teks eksplanasi siswa kelas XI MAN 1 Ambon.
On the issue of the rate of accidents in Russia's electric networks (by the example of "Rosseti Lenenergo" PJSC)
Authors: Naumov I. V. , Polkovskaya M. N.
Published: November 2022

The article discusses in detail the issues related to the electric energy transmission through the electric PJSC Rosseti Lenenergo networks over the 2014 - 2021 operation period. The purpose of the article is defined as a study of the accident rate in the Company's electrical networks, for which a number of tasks to be considered are formulated. The results of annual reports on the number of failures in the Leningrad region and St. Petersburg electrical networks in 2014 - 2021, broken down by months, are used as source data. To approximate the series of emergency shutdowns, programming algorithms developed by the authors were used, which, through the technologies of the Matlab graphics editor, present the visualization of the studied characteristics. The structure of the electric networks on the Company's books, both in the Leningrad region and in St. Petersburg, is considered. The balance of electric energy for the period under study and the data on its losses during power transmission are analyzed. The assessment of the level of damage to electrical networks by events of stable and unstable failures was made. The principal causes of failures are classified, and their percentages related to the total number of failures across the Company's structural units is established. The relationship is established for the number of failures in particular months of the time period under study. The Company's plans of repair and restoration activities are considered, and the correlation coefficient concept is introduced, which establishes the relationship between the number of emergency shutdowns and the set of measures aimed at ensuring the reliability level for the uninterrupted functioning of electric power transmission facilities.
Professional experience and safety of energy production
Authors: Grabchak E. P. , Zuikova O. V. , Mishcheryakov S. V.
Published: November 2022

Scientific approaches to the formation of digital technologies for managing the factors of influence on the anthropogenic risks of energy production in terms of reducing the rates of accidents and industrial injuries are outlined. On the basis of statistical material, using methods of mathematical approximation, the dependencies of injuries and errors of personnel on their professional experience were obtained. On the basis of the index method, indicators of the reliability of the professional activity of personnel in the operation of the main technological equipment of power facilities were determined. The index of professional success, which considers the professional experience of personnel, is taken as the basis for assessing their professional activity. A method for estimating this index is formed, statistical data on the influence of experience on accidents and injuries in the electric power industry are considered. The authors formulated and solved the problem of finding the numerical values of the index of professional success. The dependencies of the index of professional success on the professional experience of the personnel were obtained, confirmed by statistical data and (indirectly) by earlier studies in the nuclear power industry by scientists of the FBGU SSC FMBC named after. A. I. Burnazyan of the FMBA of Russia. The calculation of the index makes it possible to mathematically correctly solve a more general problem of assessing anthropogenic risks. Formal contradictions between the numerical values of work experience in a position and the number of injuries are considered, statistical data are presented that confirm the theoretical conclusions obtained. The presented classification of personnel errors allows for a deep analysis of their occurrence and management of the process of their prevention. Based on the results of the study, it was concluded that the influence of professional experience on the success of professional activity is proven and countable. It can be assessed by the proposed method for calculating the index of professional success of personnel, which can be mathematically correctly incorporated into the overall structure of anthropogenic risk assessment.
Methodic Approach to Assessment of the Types of Balanced Land Use of Rural Areas
Authors: Kovalyshyn Oleksandra , Pendzey Lubov , Tretiak Nataliia , Kulikovska Olha , Kangalov Plamen , Shchur Taras , Kocira Sławomir
Published: November 2022

The article studies a methodic approach to the assessment of the types of balanced land use of rural areas based on the analytic hierarchy process in the context of sustainable development. In particular, the authors of the research present the assessment and trends of changes of the indicators of land use greening, which is the most sensitive element of sustainable development. To identify the directions of land use greening, the authors make a comparative assessment of the actual and standard (maximum) ecological parameters of land use on the territory of Trybukhivtsi amalgamated territorial community. Ploughness of the territory exceeds the norm by 22.5%; the share of perennial plants, hayfields and grassland in the total area of agricultural lands is by 12.5% below the norm; the share of forest cover is 9.5% lower than the norm required by law. Therefore, the authors propose a hierarchy structure of alternative types of planning the balanced development of land use for the studied territory. Based on the results of interrogated specialists and the conducted expert estimates, the researchers got a score of assessment criteria/subcriteria and priority alternatives of the land use types. The assessment of criteria/subcriteria and alternative types of the balanced land use development was used to compose comparative assessment matrixes and to identify and wyznaczthe priority vectors of land use planning by territorial communities. It is marked. Please note that the mentioned methodic approach can be used for determining the priorities of rural area development, which can be achieved by different measures. Rational combination of the priorities will shape the policy of sustainable development of rural areas.
Comparative Analysis of Turkey and Germany (Bavaria) Secondary Education Curricula in Terms of Education for Sustainable Development
Authors: Barak Belma , Avcı Görkem
Published: November 2022

Education for Sustainable Development (ESD) is a teaching and learning approach that is based on the principles that underpin sustainability and applies to all levels of education. However, there is a scarcity of research on the integration of curricula with ESD. In this study, secondary school curricula in Germany (Bavaria) (geography, nature and technology) and secondary school curricula in Turkey (social studies, sciences) were compared in terms of learning outcomes and learning areas to the principles of sustainable development (social-environmental-economic). Attempts have been made to shed light on how ESD is reflected in the curricula of Turkey and Germany, as well as how the approach of ESD directs the education curricula. According to the findings of the study, the learning outcomes and learning areas of the curricula of Turkey and Germany are related to the principles of sustainable development, and learning outcomes related to SD dimensions are given more place in the upper grades. Turkey’s social studies curriculum is more related to SD’s social dimension principles; the science curriculum is more related to SD’s environmental dimension principles; and Germany’s geography, nature and technology curricula are more related to SD’s environmental dimension principles. The number of learning outcomes related to the economic dimension principles of SD in both countries’ curricula has been determined to be very low. Especially in Germany’s curricula, unlike Turkey’s curricula, it has been determined that students offer solutions to existing environmental-social-economic problems for sustainability in the context of problem-solving skills and learning outcomes that include case study activities are included.
Reconsidering the glaciogenic origin of Gondwana diamictites of the Dwyka Group, South Africa
Authors: Molén Mats O. , Smit J. Johan
Published: November 2022

The Gondwana Late Palaeozoic Ice Age is probably best represented by the Dwyka Group in South Africa. Striated and grooved surfaces or pavements are commonly considered to have formed subglacially, as are diamictites which have been interpreted as in-situ or reworked tillites. These interpretations were tested by investigation of outcrops in formerly well-studied areas, throughout South Africa. Detailed analyses have focused on striated surfaces/pavements and surface microtextures on quartz sand grains in diamictites. The sedimentological context of four pavements, interpreted to be glaciogenic, display features commonly associated with sediment gravity flows, rather than glaciation. A total of 4,271 quartz sand grains were subsampled from outcrops that are considered mainly to be tillites formed by continental glaciation. These grains, analysed by SEM, do not demonstrate the characteristic surface microtexture combinations of fracturing and irregular abrasion associated with Quaternary glacial deposits, but mainly a mix of surface microtextures associated with multicyclical grains. The Dwyka Group diamictites warrant reinterpretation as non-glacial sediment gravity flow deposits.
Iron-bearing phases affecting the colour of upper Neogene clayey sediments from Dymaczewo Stare, west-central Poland
Authors: Klęsk Jakub , Błachowski Artur , Diduszko Ryszard , Kruszewski Łukasz , Widera Marek
Published: November 2022

The present paper investigates the colour dependence of mineral compositions in clay-rich sedimentary strata, mainly clayey silts, the emphasis being on iron-bearing minerals (rather than clay minerals) by using powder X-ray diffraction (PXRD) and57Fe Mössbauer spectroscopy (57Fe-MS). The PXRD-based phase analysis has demonstrated the variable compositions of samples, consisting of,inter alia, quartz, calcite or gypsum, and admixtures of potassium feldspars and plagioclase. Hematite + goethite (sample D1, dark red), goethite (sample D2, pinkish brown), poorly crystalline goethite (sample D3, orange) and jarosite (sample D4, yellow) have been distinguished. A very low jarosite content was detected in sample D5 (light grey); this did not affect its colour. The potential yellow/brown shades in sample D6 (dark grey), coming from trace amounts of jarosite, are masked by macroscopically visible organic matter. In the case of the two last-named samples (D5 and D6), with trace amounts of Fe-bearing minerals, it is most likely that the organic matter was effective in influencing the light and dark grey colour of the sediment, respectively.
Analysis of the geotouristic potential of geosites in Divjakë-Karavasta National Park, Albania
Authors: Braholli Ermiona , Dhimitri Jostina
Published: November 2022

Elements of geodiversity evaluated for scientific value should be protected, conserved and promoted as potentially important for geotourism. The Divjakë-Karavasta National Park is a large natural area that comprises six geosites along the Adriatic coastline of Albania. Geosites are elements of the geosphere that should be preserved for geoeducation of the present and future generations, in view of the fact that they yield significant data on Earth’s history. By means of the Geosite Assessment Method (GAM) and the SPSS program (version 20), we have analysed the geotouristic values of the Divjakë-Karavasta geosites and interpreted the importance of each subindicator. A correlation analysis, performed through SPSS and Pearson’s correlation coefficient as a test statistics, has been carried out as well. The Pearson’s correlation coefficient reflects the strong relationship between the scientific/educational values (i.e., representativeness and scientific knowledge) and touristic values (promotion, number of visitors, interpretative panels, hostelry services, restaurant services, touristic infrastructure). These coefficients express the importance of the dependence of additional values in the development of geotourism at protected sites.
Adverse Events During Hyperbaric Oxygen Therapy – Literature Review
Authors: Ubysz Dorota , Giermaziak Wojciech , Ostrowska Aurelia
Published: November 2022

As any other therapy method, hiperbaric oxygen therapy is connected with the risk of complications. The article is a review of the results of research on adverse events of hyperbaric oxygen therapy. The most common are: borotrauma of the middle ear, paranasal sinuses or lungs, oxygen toxicity can be pulmonary, ocular in extreme cases leading to cataracts, claustrophobia, pulmonary edema or hypoglycaemia. Research has shown that these events occur in the presence of high oxygen concentration or high pressure. Depending on the severity of complications, they are short-term not causing discontinuation of therapy or long-term excluding continuation of treatment. However adverse events connected with oxygen therapy are not common and are usually mild. This confirms that HBOT is an effective and safe method of treating decompression sickness, carbon monoxide poisoning, and the treatment of chronic wounds, delayed radiation injuries or necrotic soft tissue infections.
Methodological specifics of deferred tax registration and the issues of adequate information presentation in financial statements
Authors: AKSENT'EV Andrei A.
Published: November 2022

Subject. This article discusses the methodological particularities of accounting for deferred taxes within the framework of the procedures of intra- and inter-period distribution of tax effects, as well as the problems of presenting information on deferred taxes in financial statements.
Objectives. The article aims to describe the conceptual and methodological aspects of intra- and inter-period distribution of tax effects, describe current problems of presenting information on deferred taxes, and offer recommendations to improve accounting standards.
Methods. The research is speculative. For the study, I used the dialectical method of scientific knowledge, the method of collecting theoretical and regulatory information, the method of formalization, as well as analysis, synthesis, observation, and comparison.
Results. The article distinguishes the procedures for the primary and secondary distribution of tax effects, describes the main methodological approaches to the registration of deferred taxes, and identifies the problems of using the valuation allowance for deferred tax assets and liabilities from the position of an accounting information system.
Conclusions and Relevance. Currently, accounting standards for accounting for income taxes have significant theoretical shortcomings, including in terms of reporting information. The solution of the problems considered can help improve the quality and transparency of financial information, through using which external users will be able to objectively determine the features of the tax behavior of an economic entity. The results of the study can be used to develop and improve the accounting methodology for accounting for deferred taxes, national accounting standards, and corporate accounting policy to account for income taxes.
Transformation of ISA 315 as a response to the changing operating environment and the introduction of digital technologies
Authors: SAFONOVA Margarita F. , MAMUSHKINA Natal'ya V.
Published: November 2022

Subject. This article examines the revised requirements and recommendations of the current ISA 315 Standard – Identifying and Assessing the Risks of Material Misstatement, and compares them with the provisions of the previous redrafted Standard – Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment.
Objectives. The article aims to analyze the new edition of the ISA 315 Standard, which reflects important changes that have been made in response to the changing operating environment of the organization and the use of information technology and financial reporting structure.
Methods. For the study, we used classification, synthesis, and induction and deduction.
Results. The article identifies the most important changes made to the revised ISA 315 Standard and describes a case of an internal control system assessment based on the relationship between the control environment, risk assessment process, information system, control activities and control procedures.
Conclusions. The article concludes that the improvements and clarifications provided by the current ISA 315 Standard – Identifying and Assessing the Risks of Material Misstatement, help auditors to apply audit risk models in identifying and assessing risks of material misstatement.
Institutional constraints and opportunities for public-private partnership development in telemedicine
Authors: PANIKAROVA Svetlana V. , ZOLOTOV Andrei A.
Published: November 2022

Subject. The article considers problems of attracting investments into telemedicine in Russia.
Objectives. The purpose is to analyze prospects for remote delivery of health care services, assess the legal framework for public-private partnership development in health care.
Methods. The study employs methods of institutional analysis and economic statistics.
Results. One of the most attractive options for the development of digital health services and telemedicine in Russia in conditions of its economic blockade and limited access to advanced global technologies is the use of public-private partnership mechanisms. There are many major players in the Russian telemedicine market, the software is being improved.
Conclusions. To develop telemedicine in Russia, attract investment, including through the mechanisms of PPP, it is required to improve the methodological and regulatory framework in this area, accelerate processes of import substitution of high-tech equipment, implement mechanisms to ensure project payback, consistently solve problems of institutional and market constraints.
The structure of China's energy industry and its sustainable development
Authors: MITINA Natal'ya N. , BAI Yiran
Published: November 2022

Subject. This article discusses the issues of competition in the international energy market.
Objectives. The article aims to analyze the specific features of the development of China's energy industry.
Methods. For the study, we used the methods of logical and comparative analyses.
Results. Based on an analysis of the business models used by China's energy companies, the article describes the major sources of profit that contribute to the sustainable growth of the country's gross domestic product in the context of increasing energy imports.
Conclusions. It is necessary to carry out economic reforms aimed at reducing China's dependence on hydrocarbon-exporting countries. The development of alternative energy sources will contribute to improving the competitive ability of the country's energy industry in the global energy market.
Free warehouse institution as a key element of the system of tools to stimulate the socio-economic development of the region: A case study
Authors: KOVARDA Vladimir V.
Published: November 2022

Subject. This article discusses the development of points of economic growth and the formation of special economic and legal status areas.
Objectives. The article aims to analyze the features of the functioning of free warehouses in comparison with special economic zones and determine their role in regional economic policy.
Methods. For the study, I used logical and statistical analyses.
Results. The article notes the expansion in the number of tools used to stimulate endogenous economic growth and describes the impact of free warehouses on the economy of the region.
Conclusions. Free warehouse is an instrument of regional economic policy that helps create local points of economic growth without the direct participation of the Russian Government.
Economic assessment of the parameters of reproduction of land resources in the regional agricultural sector
Authors: DUBOVITSKII Aleksandr A. , KLIMENTOVA El'vira A. , ROGOV Matvei A.
Published: November 2022

Subject. This article discusses the importance of land resources for the development of the region.
Objectives. The article aims to conduct an economic assessment of the reproduction of land resources in the Russian agriculture.
Methods. For the study, we used statistical research methods and linear predictive models with a loss functional in the form of quantile functions.
Results. The article confirms the hypothesis about the influence of the nature of economic activity on the parameters of reproduction of land resources within certain regional economic systems. The article proves that the increase in the intensity of the use of land resources, accompanied by an increase in the yield of agricultural crops, leads to a deterioration in the parameters of reproduction of land resources. At the same time, there is a statistically significant relationship between the parameters of reproduction and the level of application of organic fertilizers.
Conclusions. The allowed losses of elements of land fertility should be compensated by the appropriate application of organic and mineral fertilizers, as well as the use of various soil protection measures.
Assessing the export potential of the region's agricultural sector
Authors: KARPOVA Ol'ga I.
Published: November 2022

Subject. This article considers exports as a key driver of development of the agricultural sector at the regional level.
Objectives. The article aims to analyze the possibility of organizing the production of fundamentally new export goods for the region.
Methods. For the study, I used the abstract and logical, case methods, and various mathematical methods.
Results. The article presents the rating of agricultural goods in accordance with their export potential. As key indicators for assessing the export potential of the regional agro-industrial complex, the article proposes to use the level of self-sufficiency, balance of resources, the Herfindahl – Hirschman index, and the ratio of world and domestic prices for exported agricultural products.
Conclusions. The developed methodology can be used to determine the level of diversification of the export basket of agricultural products and the degree of concentration of exporters in the agricultural market of the region.
Modelling Disease Risk Faktors for Covid-19 on District/City in West Sumatera
Authors: Ilahi Vitratul , Masrizal Masrizal , Syafrawati Syafrawati
Published: November 2022

The chain of transmission of COVID-19 cases has been increased from day to day. Based on data from the Ministry of Health, the province of West Sumatra is ranked 3rd in Indonesia. This research is aimed to find out the modelling of risk factor of COVID-19 disease in district/city in West Sumatera. This research is an observational analytic study using secondary data in 2020 and multivariate analysis includes a cluster analysis, biplot analysis and discriminant analysis. The unit of analysis in this study are all districts / cities in West Sumatra and uses 6 factors that cause COVID-19 in West Sumatra. Grouping process yieldedÂ  threeÂ  clustersÂ  ofÂ  districtsÂ  /Â  citiesÂ  basedÂ  on factorsÂ  causesÂ  COVID-19. The different variable between clusters based on the result of discriminant analysis, namely; the number of elderly, the percentage of poor people and the population density. To that end, it is advisable toÂ  West Sumatra Provincial Health Office in the implementation of eradication programs and disease prevention COVID-19 to implement disease management based on the characteristics of each region of each district / city.
Photodynamic therapy of primary and recurrent forms of weakly pigment choroidal melanoma
Authors: Zhyliayeva K. P. , Demeshko P. D. , Navumenka L. V. , Krasny S. A. , Tzerkovsky D. A. , Zherko I. Yu.
Published: November 2022

Treatment of poorly-pigmented tumors of small sizes can be carried out using photodynamic therapy (PDT). The material for the analysis was data on 112 patients. We used data from the Belarusian Cancer Registry, medical records of patients with clinically diagnosed choroid melanoma (C69.3 according to ICD-10) for the period 2013–2021. The size and level of blood flow in the tumors were assessed using an ultrasound machine with a doppler attachment. PDT was carried out using a «UPL PDT» semiconductor laser (Lemt, Republic of Belarus, λ=661 nm) with a light spot diameter of 1 to 3 mm for 60 s per field with a light dose of 50 J/cm2. The entire surface of the tumor was exposed to the action, with the fields “tiled”, from the periphery to the top of the tumor, with overlapping fields. Tumor pigmentation was assessed visually. To evaluate the treatment outcome, the general group of patients was divided into three subgroups according to thickness and basal diameter. Group I – 40 (35.7%) patients, with an average tumor thickness of 1.4±0.2 mm, basal diameter – 5.8±1.5 mm. II – 51 (45.5%) patients, with an average tumor thickness of 2.3 ± 0.3 mm, basal diameter – 7.9 ± 1.5 mm. III – 21 (18.8%) patients. The mean value of the tumor thickness was 3.8±0.4 mm, the basal diameter was 9.8±1.4 mm. After PDT in the general group (n=112), 29 (25.9%) patients had complete tumor resorption, and 83 (74.1%) patients had stabilization. The eyeball was saved in 107 (95.5%) patients. Continued growth and relapse were recorded in 34 patients: 25 (22.3%) and 9 (8.0%), respectively. In 29 (85.3%) patients, the eyeball was preserved after treatment of relapse and continued growth. 5 (4.5%) enucleations were performed. Adjusted one-year cumulative survival was 100%, 3-year and 5-year 95.8±2.4%, 93.7±3.1%, respectively
Photodynamic therapy in the treatment of extramammary paget’s disease
Authors: Filonenko E. V. , Ivanova-Radkevich V.
Published: November 2022

Extramammary Paget’s disease (EMPD) is a rare tumor that predominantly affects the skin containing apocrine glands. Due to insufficient data on the effectiveness of different methods, there is no single therapeutic approach to the treatment of patients with EMPD and their subsequent management. The use of surgical methods, laser therapy and local cytotoxic drugs has a number of limitations. The advantages of using photodynamic therapy (PDT) in EMPD are the absence of systemic toxicity, non-invasiveness, selectivity of action, the absence of carcinogenic potential, the possibility of conducting several courses of treatment, and good cosmetic results. In our review, we analyzed those published in 2000-2022 data on the results of PDT treatment of 114 patients with EMPD. As a result of treatment, complete regression of tumor foci was achieved in 40% of patients. Most authors note that PDT is more effective for small areas (up to 4 cm2).
Correlation of spectroscopic and structural properties of indocyanine green j-aggregates
Authors: Farrakhova D. S. , Romanishkin I. D. , Yakovlev D. V. , Maklygina Yu. S. , Oleinikov V. A. , Fedotov P. V. , Kravchik M. V. , Bezdetnaya L. , Loschenov V. B.
Published: November 2022

Indocyanine green (ICG), when in free form in a liquid, can form stable nanoparticle structures or colloidal solution, while changing its spectroscopic properties. In the work, the aggregation degree and the average size of nanoparticles depending on the concentration of a colloidal solution of indocyanine green (ICG NPs) in the form of J-aggregates were investigated by various methods based on light scattering. The size of nanoparticles is an important parameter from the point of view of clinical application, because the technique of intravenous administration of drugs, in order to avoid microvascular thrombosis and embolism, provides dosage forms with inclusions of individual molecules or their clusters, not exceeding 500 nm diameter. In turn, small nanoparticles less than 30 nm lead to prolonged circulation of the drug in the body with an increased possibility of permeation into cells of healthy tissue. In the course of studies, it was found that an increase in the concentration of ICG NPs in the solution leads to an increase in the average size of spontaneously formed J-aggregates, which, in turn, leads to a decrease in the absorption coefficient in the aggregates. Presumably, this phenomenon, i.e. the established nonlinear dependence of the J-aggregate absorption on its size, can be explained by the formation of absorption centers on the J-aggregate surface in the form of mobile surface molecules. The threshold range of ICG molecule concentration was determined, at which there is a transition from aggregation with an increase in size with a slow addition of ICG J-aggregate molecules in height to a rapid addition in width.
HYPNOTHERAPY FOR CHILD PERPETRATORS IN CRIMINAL ACTS
Authors: Putri Ratna Widianing
Published: November 2022

In the era of technological advancement, social changes bring forth both opportunities and challenges for children's education, including easy access to harmful content like pornography, violence, bullying, and depictions of murder. Exposure to such material during their formative years can deeply influence a child's subconscious mind, shaping their values and mindsets, potentially leading to the manifestation of criminal behavior later in life. Simply implementing a comprehensive coaching model to modify behavior and thought patterns may not suffice in addressing these deeply ingrained influences. Therefore, this research aims to propose a supplementary approach utilizing hypnotherapy techniques to access the subconscious mind for more effective intervention. The primary objective is to develop a model for guiding Juvenile Offenders of criminal actions, specifically focusing on integrating a hypnotherapy program within existing intervention frameworks, such as LPKA. The methodology involves in-depth interviews with relevant informants and a comprehensive literature review encompassing primary and secondary sources, including legal decisions, academic journals, books, previous research studies, and relevant articles. The theoretical frameworks utilized for analysis include the well-established concepts of the differential association theory, which examines how individuals learn deviant behavior through social interactions, and coaching theory.
IMPLICATIONSUSING ELECTRONIC STAMP DUTY AUTHENTIC AS PROOF OF ELECTRONIC DOCUMENTS IN INDONESIA
Authors: Pandora Febia Salwa , Makarim Edmon
Published: November 2022

The rapid societal evolution in the digital age necessitates adaptive governmental regulations, including those governing stamp duty. The introduction of e-Materai by Finance Minister Sri Mulyani in 2020 has prompted inquiries into its efficacy as a tool for verifying document authenticity. This research aims to elucidate the utility of e-stamps in authenticating documents and to assess their societal benefits. Employing a normative approach, this research examines relevant regulations, synchronizes existing data with legal frameworks, and evaluates the implementation of stamp duty in Indonesia. Despite its historical origins in Dutch colonialism, the stamp duty system persists, albeit with deficiencies in document authentication. The lack of purchaser information and document specifics hinders the optimal function of authenticity verification. Consequently, improvements in both the stamp duty system and broader legal frameworks, particularly regarding information security, are warranted.
Predisposições dos professores sobre a aprendizagem lúdica
Authors: Rodrigues-Silva Jefferson , Alsina Ángel
Published: November 2022

Durante a Covid-19, as escolas adotaram o Ensino Remoto Emergencial e os professores tiveram a oportunidade de utilizar metodologias baseadas na aprendizagem lúdica (brincar livre e guiado, etc.). Nesse contexto, desenvolveu-se uma pesquisa quantitativa sobre as predisposições de 157 professores brasileiros para a aprendizagem lúdica, comparando-se experiência docente, nível educacional e tipo de instituição. Os resultados obtidos a partir de um questionário previamente validado mostraram que os professores do ensino fundamental I (6-10 anos) e das escolas municipais estão mais predispostos ao aprendizado lúdico, o qual utilizam com mais frequência e o consideram mais adequado ao Ensino Remoto Emergencial. Por outro lado, os professores das escolas municipais e estaduais relataram menos apoio na formação docente voltada para a diversificação didática e perceberam mais dificuldades durante o Ensino Remoto Emergencial. Além disso, essas dificuldades estão significativamente relacionadas à não diversificação das atividades no período.
Guidance and Control of Spin-Stabilized Projectiles Based on Super Twisting Algorithm
Authors: Krishna Akhil B. , Kothari Mangal , Abhishek A.
Published: November 2022

In this paper, a hybrid integrated guidance and control design exploiting the time-scale separation principle for a canard-guided dual-spin projectile (DSP) is proposed. The DSP consists of two parts: i) the aft part, which has a high spin rate for providing gyroscopic and aerodynamic stability, and ii) the forward part, which contains a course correction fuze that houses two pairs of movable canards to ensure precise interception. The guidance and control algorithms operate in a two-loop structure where the outer guidance loop generates required pitch and yaw rate commands, whereas the inner loop tracks these commands by generating canard deflections. The rolling motion of the forward part is controlled using a coaxial motor. The multibody dynamic model of DSP has seven degrees of freedom and is highly coupled and nonlinear. For the guidance, a finite horizon optimal control problem is formulated as an output regulation problem with output vector taken as pitch and yaw components of zero effort miss vector. A coupled pitch–yaw autopilot for pitch and yaw rate command tracking and a roll autopilot for roll stabilization of the forward part are designed based on super twisting algorithm. The efficacy of the control design is shown through numerical simulations.