bluuebunny/crossref_metadata_2025 huggingface dataset:
Cambios en el uso del suelo y su impacto en la conectividad del paisaje en el corredor Selva El Ocote-Finca El Corinto
Authors: Escobar-Ocampo Maria Consuelo , Castillo-Santiago Miguel Ángel , Escobar-Flores Rosa Elena , Chanona-Pérez Sandra Patricia
Published: October 2023

En este estudio analizamos los patrones espaciales y temporales de la cobertura y uso del suelo de la Reserva de la Biosfera Selva El Ocote (REBISO) y sus impactos en la conectividad funcional del paisaje de acuerdo con 2 especies indicadoras, la pava cojolita (Penelope purpurascens) y el pajuil (Penelopina nigra). Se emplearon mapas de cobertura del suelo de 2005 y 2019 elaborados con imágenes satelitales de alta resolución. La matriz predominante en ambos años fue la vegetación secundaria arbustiva (37.7%), en la que estuvieron inmersos bosques maduros (3.6%) y secundarios (35.8%), además de otras coberturas no forestales (22.9%). En este período se deforestaron 753 ha (0.7%) de bosques maduros y secundarios, y se regeneraron 226 ha (0.2%). Entre 2005 y 2019 se incrementó la fragmentación del área, pero el contagio (CONTAG) fue de 61.6%, lo que muestra una conectividad estructural intermedia de la vegetación forestal. La conectividad funcional para ambas especies se concentró en la zona núcleo I de la REBISO y para la pava cojolita, también hacia el sur de esta área. Se señalan las áreas críticas para mantener y mejorar la conectividad funcional de estas especies al interior de esta área protegida.
Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator
Authors: Mutoharoh Mutoharoh , Ifada Luluk Muhimatul
Published: October 2023

Purpose: The increasing demand for transparency and accountability of the government institutions has led to an interesting discussion about the factors that affect the quality of government financial reports. This study examines the effect of the internal control system on the financial reports quality at Kudus Regency government agencies by raising human resource competency as a moderating variable.
Methodology/approach: Questionnaires were distributed to all local government institutions and as many as 106 answers were returned for processing. Analysis using Partial least Square (PLS) for hypothesis testing.
Findings: The results prove that the internal control system has a positive effect on the financial reports quality. However, in terms of moderating effect, human resource competence in fact, weakens the influence of the internal control system on the quality of financial reports.
Practical implications: By highlighting best practices from local government institutions, the results of this research are expected to become relevant considerations in determining strategy to improve local government services.
Originality/value: This study raises the case of best practice in the Kudus Regency Government, which in 2022 received an Unqualified Opinion from the Indonesian Audit Board on their Regional Government Financial Report for the 2021 fiscal year. The Unqualified opinion in Kudus Regency is the tenth consecutive achievement, making this research interesting and has become a model for other local governments.
Unravelling The Auditors’ Dilemma: Ethics Or Money? A Case Of Indonesia Auditors
Authors: Islamiati Hikmah , A Nuraini , Ariani Nita Erika
Published: October 2023

Purpose: This study aims to examine several influencing factors of auditors’ behavior in ethical dilemma situations and whether auditor behavior in ethical dilemmas is driven by the love of money
Methodology/Approach: This study populations are all external auditors in Indonesia period 2019 with 282 auditors as samples. Partial Least Squares analysis (PLS) was used to analyze the data obtained.
Findings: This study reveals that in an ethical dilemma situation, experience and level of education do not affect auditor behavior. However, idealism and love of money affect auditor behavior. While an auditor's experience increases the love of money, the more experienced an auditor is, the lower the level of love of money is. In dilemma situations, the love of money mediates the effect of education and experience on ethical behavior. Excessive love for money can arise through the process of socialization that is obtained and maintained in life.
Practical implications: These findings prove that love of money mediate the relationship between the influencing factor of auditor’s behavior
Originality/value: The novelty of this study lies in love of money as intervening variable on the relationship between the influencing factor of auditor’s behavior in ethical dilemma situations which has never been done in previous research.
DEVELOPMENT OF COMPUTATIONAL SCHEMES OF GENERALIZED KINEMATIC DEVICES THAT PRECISELY REGULATE THE NATURAL FREQUENCY SPECTRUM OF ELASTIC SYSTEMS WITH A FINITE NUMBER OF DEGREES OF MASS FREEDOM, IN WHICH THE DIRECTIONS OF MOTION ARE PARALLEL, BUT DO NOT LIE IN THE SAME PLANE
Authors: Lyakhovich Leonid , Akimov Pavel , Galyautdinov Zaur , Plyaskin Andrey
Published: October 2023

To date, for some elastic systems with a finite number of degrees of mass freedom, in which the directions of mass movement are parallel and lie in the same plane, methods have been developed for creating additional generalized targeted constraints and generalized targeted kinematic devices. Each generalized targeted constraint increases, and each generalized targeted kinematic device reduces the value of only one selected natural frequency to a predetermined value, without changing the remaining natural frequencies and natural modes. Earlier, for elastic systems with a finite number of degrees of mass freedom, in which the directions of mass motion are parallel, but do not lie in the same plane (for example, plates), an approach for the computing of a matrix of additional stiffness and a method for the development of computational schemes of additional generalized targeted constraints were developed. Also earlier, for such systems, an approach was proposed for the computing of a special matrix with allowance for additional inertial forces that determine a generalized targeted kinematic device. At the same time, the method of development of computational schemes of kinematic devices was not proposed. The distinctive paper is devoted to approach, that makes it possible to develop computational schemes of generalized targeted kinematic devices for such systems as well. A variant of the computational scheme of constraint for the rod system with one degree of activity, is considered. Some special properties of such targeted kinematic devices are revealed.
«Second economy» of U.S
Authors: Konovalova Yulia A. , Gusakov Nikolay P. , Mizintseva Mariya F.
Published: October 2023

Research examines multiple approaches to the term “second economy”, which appeared in the scientific economic community in the 70s of the XX century, and received a diametrically opposite interpretation already in the XXI century. The relevance of the topic is due to the scale of activities and the importance that the activities of American TNCs abroad, have acquired through an extensive and developed system of affiliated enterprises and foreign direct investment. The need to clarify the term “second economy” comes from the presence of many approaches to this concept, diametrically opposed to each other: in fact, there are two approaches, the first of which is based on the fact that the “second economy” or “economy number 2” is an informal, shadow, “gray” economy, the indicators of which are evaluative, and characterize illegal methods of enrichment or gaining access to benefits; the second approach is based on the fact that the “second economy” means a developed and extensive network of international production created through American direct investment - a complex of American enterprises abroad. The retrospective of the formation and development of TNCs and the filial system in the world economy, theoretical and practical approaches to the activities and especially the foreign economic expansion of monopolies during the XX century are considered in detail. The main attention in the work is paid to the peculiarities of the foreign activities of American TNCs and indicators reflecting their presence outside the national economy, so large that they form the “second economy” of the United States: the number of parent and affiliated enterprises, the geography of their presence and specialization, dynamics and other features of American enterprises are analyzed, investments abroad, as well as the impact of economic policy (tax and protectionism policy) on the volume of investment exports abroad.
Foreign trade cooperation between Tajikistan and China: Assessment of the current state and prospects
Authors: Qalandarshoev Gulsher A.
Published: October 2023

Research deals with the issues of trade cooperation between Tajikistan and China. In order to determine the place of China in the foreign trade turnover of Tajikistan, a general statistical analysis of trade cooperation between two countries is given. Changes in the dynamics and structure of the Tajik-Chinese trade since the first years of trade cooperation are presented and the main reasons for these changes are indicated. Based on the analysis of the export-import operations of two countries over the past few years, the main influencing factors on bilateral trade in goods were identified and the existing shortcomings were indicated. It is noted that, despite the inequality of economic opportunities and potential, China pays special attention to its neighbor and strives to improve trade and economic cooperation. It is shown that China, along with other major powers in the region, has managed to strengthen its position in the developing economy of Tajikistan. The purpose of this research is to analyze trade relations between Tajikistan and China, determine the importance of this cooperation for Tajikistan, identify the influencing factors and existing problems, the solution of which could improve this cooperation in the future. The theoretical basis for this study was the work of Tajik, Russian and other foreign authors on Tajik-Chinese trade cooperation. In conclusion, the ways of increasing Tajikistan’s exports are shown, which in the long term can change the dynamics and structure of Tajikistan’s trade with China and other countries.
The role of road freight transport in ensuring international trade of the EAEU countries
Authors: Chupin Alexander L.
Published: October 2023

Regionalization and digitalization are significant factors in the development of international transport, including road transport. Liberalization of mutual trade, creation of a single customs territory and gradual elimination of non-tariff barriers within integration unions have generally led to an increase in the speed of international movement of goods. Today the EAEU is the most advanced integration project in the post-Soviet space. Transport as an area of Eurasian integration occupies a special place in the integration process due to the spatial characteristics of the association and its transit potential. It is expected that the common transport space (CTS) will be created without exceptions and limitations by 2025. Trade relations of EAEU member states are provided by all modes of transport (including pipeline transport, but this study focuses only on long-distance modes of transport). In terms of countries, road transport plays the largest role in transport support of foreign trade in the Kyrgyz Republic, and the smallest role in the Russian Federation, where other modes of transport are more involved, mainly sea and rail transport. At the same time, the Russian and Kazakh segments account for more than 95 % of the freight transportations of the EAEU countries carried out by road transport, which determined the relevance of the research topic. This investigation presents the role of road transport in ensuring the international transport of goods of the EAEU countries. The results of the study, aimed at determining the role of road transport in the provision of international freight transportation of EAEU countries, were obtained through an empirical analysis of the road transport industry. The analysis identified the key features of the development of this segment in the EAEU countries. In turn, the assessment of the place of road transport in ensuring foreign trade of EAEU countries was carried out on the basis of two quantitative indicators of transport as an industry - the volume of freight traffic and cargo turnover.
The economic potential of the Republic of Belarus after joining the SCO: Advantages and opportunities
Authors: Balashova Svetlana A. , Usanova Yana A. , Dolgikh Valeria A. , Pavlov Maxim A. , Popov Vladislav V.
Published: October 2023

In the era of globalization, integration groupings have become an important tool for the development of many countries in the world economy. They contribute to the formation of close economic ties and coordination of foreign trade between the participants, which in turn has a favorable effect on the development of the national economy of the country. Participation in integration associations is of great importance for the development of Belarus’ economy and increasing its role in the international arena. Membership in the SCO opens up new prospects for the country and provides an opportunity to expand cooperation with other countries of the Asian region. Once Belarus becomes a full-fledged member of the association, the country will have new ways to develop its potential in various areas, including the economy, logistics, transport, security, culture, education, healthcare, tourism, industrial and agricultural sector, science, as well as experience in international multilateral cooperation. The article is devoted to the topic of assessing the potential of joining the Shanghai Cooperation Organization integration association of the Republic of Belarus. In order to assess the prospects of economic cooperation more accurately, the authors conducted an econometric analysis using a modified version of the traditional gravity model of Belarus’ foreign trade with the member countries. As a result, the authors have identified the most significant factors influencing the volume of trade with the member countries. By analyzing the ratio of calculated indicators to the actual level of exports and imports, the authors made a conclusion about the level of realization of trade potential with the SCO countries. As a consequence, the authors proposed possible ways to implement trade by analyzing the commodity structure of foreign trade flows of the Republic of Belarus with the members of the integration association.
The impact of the heat supply industry on the level of energy efficiency of industrial territories and regions of Russia
Authors: Dzyuba Anatoly P. , Konopelko Dmitry V.
Published: October 2023

One of the most important areas for improving Russian economy under the influence of sanctions pressure is to increase the level of energy efficiency in the consumption of fuel and energy resources. The aim of the study is to study the place and role of the Russian economy in the process of forming the world fuel and energy balance. An analysis of the data on the production and consumption of fuel and energy resources by Russia emphasized that the country occupies a leading position in terms of reserves, production volumes, consumption and exports of global fuel and energy resources, while the efficiency of energy consumption in the country is significantly behind the world average, which negatively affects the internal economic processes taking place in the country and requires the search for solutions to increase the level of energy efficiency. Research analyzes analyzes the volume of thermal energy consumption in Russia in comparison with the global scale, as a result it was revealed that the annual volume of thermal energy consumption in Russia is 11 times more than, for example, in Germany, 12.5 times more than in the USA, 12.7 times more than in Kazakhstan, which underlines the significant contribution of the heat supply industry to the lag in the level of energy efficiency of the Russian economy from the indicators of most countries. Analysis of the statistical data of average temperatures in various countries of the world, as well as the federal districts of the country, revealed the influence of the climatic factor on the volume of thermal energy consumption in Russia, which determines the impossibility of excluding the consumption of thermal energy to maintain the functioning of the Russian economy. The main result of the study is the revealed high role of the Russian economy in shaping the global fuel and energy balance, as well as the need to increase the level of energy efficiency of fuel and energy consumption. The materials suggest the improvement of alternative replacement models for consumed primary and secondary fuel and energy resources. As an energy replacement resource, it is proposed to use electric energy in the system of combined district heating of industrial areas. The use of electric boilers makes it possible to increase the energy efficiency of integrated energy supply, enhance the environmental friendliness of heat supply, and reduce the cost of the economy for centralized heat supply of individual territories.
Development focus of electronics industry in Russia: Shift from defense sector to market
Authors: Nezhnikova Ekaterina V. , Kopylov Daniil A.
Published: October 2023

The purpose of this research is to provide an analysis of the current status of the electronics industry in Russia and to suggest ways the government can invest in the industry to create a sustainable and competitive market. Research highlights the importance of the electronics industry in the global economy, and the need for Russia to invest in production and research to increase its domestic output. The study finds that the national strategy for the development of electronics in Russia needs to be more specific and rely on market trends. Research suggests that the government should provide clear funding for new and existing companies to build new facilities and improve research capabilities. Additionally, a feasibility evaluation model for project novelty in the electronics industry is proposed, which considers technology, facilities, funding, and compatibility. The paper emphasizes the significance of narrowing down general provisions of government documents to key development areas such as building factories or creating marketable products. It also recommends that during the recession of the technological cycle, Russia should make every effort to acquire mature equipment to overcome the shortage of semiconductors. The study finds that investing in mature equipment will ensure that the industry is sustainable over the long term. In conclusion, research recommends that Russia uses the current drop in demand for electronics manufacturing facilities to build a sustainable and competitive industry. By implementing these recommendations, Russia can improve both its domestic and international competitiveness in the electronics industry.
Russia in the world market of aircraft engines: Problems and prospects
Authors: Pinchuk Viktor N. , Zanchev Dmitry A.
Published: October 2023

The aviation industry is one of the economy’s most knowledge-intensive and innovative sectors. For this reason, the main civil aviation manufacturers have a full production cycle for creating aircraft. A limited number of countries represent them. These are the USA, France, Germany, Great Britain and Spain, as well as Russia, Brazil, Canada, and China. Boeing and Airbus are the undisputed leaders in the international civil aviation market. Companies from the USA (General Electric, Pratt Whitney) and Europe (Rolls-Royce, Safran) are also leading in the aircraft engine market. After a protracted recession, the aircraft industry in Russia began to integrate into the global aviation industry successfully. But, the restrictions imposed in the spring of 2022 against Russian civil aviation have impacted the possibilities of its development within international production value chains, significantly changing plans for individual projects and the Russian aviation industry as a whole. The goal of the article is to determine the place and prospects of Russia in the world market of aircraft engines; identify the possibilities of domestic enterprises to quickly implement measures to transfer all aircraft systems and units to domestic analogues. The article gives a general description of the global civil aircraft industry, including the production of aircraft engines. Leading companies in the global aircraft manufacturing market are represented. The study results made it possible to determine the main trends in this market; identify factors and conditions that influence their formation. In this context, the role of import substitution in this area of activity, the problems of the Russian aviation industry and its ability to provide the domestic market with civilian airliners in the foreseeable future are analyzed.
Price and financial stability of the Bank of Russia: Non-financial mechanisms for the competition development
Authors: Mamakhatov Tlesh M. , Vodolazhskaya Ekaterina L. , Stolyarova Alla N.
Published: October 2023

The paper considers the problem of price and financial stability of the Bank of Russia, as well as the issue of the influence of inflation and currency exchange rate volatility on economic growth rates. It has been proved that the growth in prices for services has a significant impact on the inflation dynamics. It is the dynamics of the consumer price index for services that generally determine inflation in the service sector. It has been substantiated that in the policy of the Bank of Russia it is expedient to use non-monetary instruments to reduce inflation, namely the development of competition and control over the pricing mechanism on the market. Effective measures that contribute to reducing the variation in prices for services and inflation are: raising competition in the economy and the growth of control over the activities of natural monopolies; measures aimed at developing competition in the housing and communal services market, control over the formation of tariffs in the light of the implementation of programs intended to increase the efficiency of natural monopoly subjects; implementation of the requirements for the growth of transparency and openness of the activities of natural monopolies, especially in terms of tariff calculation, as well as the growth of control over their activities; the participation of the Bank of Russia, together with the territorial offices of the Bank of Russia and the Offices of the Federal Antimonopoly Service in the constituent entities of the Russian Federation, in the process of monitoring and approving the tariffs of natural monopolies. Based on the results of the study, the authors of the paper developed proposals for non-monetary instruments as a measure to reduce inflation and improve the policy effectiveness of the Bank of Russia on inflation targeting.
TRANSFORMATION OF A RECRUITER’S PROFESSIONALISM IN THE CONTEXT OF DIGITAL TECHNOLOGIES INTRODUCTION
Authors:   Lomonosov Moscow State University, KONOVALOV M.A.
Published: October 2023

The purpose of this study is to consider the transformation of the parameters of a recruiter’s professionalism in the context of the increasing digitalization of the profession from the perspective of institutional interaction and ethical choice. The most common point of view on professionalism in the scientific literature is an analysis through the prism of competencies. The author focuses his attention on the parameters of knowledge, skills, and special abilities. At the same time, professionalism is a complex social phenomenon that includes, for example, issues of motivation and self-realization in a specific professional field, the power and authority of a professional depending on his expert status, problems of professional ethics, norms, stereotypes and standards of professional behavior. During a period of global changes against the backdrop of a massive transition to modern digital technologies, profound transformations are taking place in the parameters of professionalism. These changes are most noticeable in such a professional area as personnel search and selection. Live communication in the format person (candidate) –person (recruiter) is replaced by interaction between person (candidate) –machine (artificial intelligence). These changes not only affect the composition of the required competencies of personnel selection specialists, but also rebuild a significant part of social relations, primarily in the labor market. As a result, the features of sociological approaches to the problematic analysis of a recruiter’s professionalism are identified. Components of professional ethics of recruiters are subjected to experimental testing. The priority moral qualities that a recruiter should have in the new realities are identified.
INSTITUTE OF SPORTS IN THE SYSTEM OF SOCIAL INTEGRATION OF MIGRANTS IN RUSSIA
Authors:   Federal Center of Theoretical and Applied Sociology of the Russian Academy of Sciences, VOLKOVA O.A. , TARASOV V.A. ,   Belgorod Law Institute of the Ministry of Internal Affairs of Russia named after I.D. Putilin
Published: October 2023

The article is devoted to the sociological substantiation of the Institute of Sports as a regulator in the system of social integration of migrants in Russia. The purpose of the study is to identify real sports practices of migrants, as well as scientific evidence of the consideration of the Institute of sports as a regulator in the system of social integration of migrants in Russia. The study was conducted in 2022 in the Belgorod region by the method of a questionnaire survey of grants (multi-stage sampling). As a result of the study, it was revealed that the social institute of sports does not realize its social integration resource in practice, although it has great potential. The components of the function of the Institute of sports in the system of social integration of migrants in Russia are found: recreational, socio-psychological, unifying, health-improving, aesthetic. Migrants are dominated by passive, rather than active ways of spending their free time. At the same time, sports are in the last positions among other leisure activities. In modern Russian conditions, it seems expedient to include the Institute of Sports in a single interinstitutional system that performs the function of long-term soft and effective regulation of the system of social integration of migrants. It is advisable to include state, municipal, private, as well as public sports organizations in this activity.
Bioprospecting efficacy of biocontrol fungi Trichoderma harzianum: A suppression of fungal disease
Authors: Kannan Swathy , Vadesha Nisha , Vivekanandhan Perumal
Published: October 2023

This present study is to determine the potential of Trichoderma
harzianum as a biological control agent against phytopathogens. It has
been tested to see how well it works against different plant pathogens,
including S. rolfsii, Alternaria sp., P. aphenidermatum, M. phaseolina,
F. oxysporum, H. sativum, and A. niger. Compared to the other
Trichoderma species used, TVK1 has the best ability to kill
phytopathogens, with a value of 1.78 cm per day. TVK2 comes in second
with 1.7 cm per day, and TVK5 comes in third with 1.74 cm per day. The
antifungal volatile organic compound produced by TVK1 spores was higher
than the other species examined; it prevents phytopathogens’ growth from
the other side. The number of pathogens that T. harzainum can kill is
100% for S. rolfsii, 94.07% for Alternaria sp., 92.02% for A. niger,
100% for F. oxysporum, 100% for H. sativum, and 94.07% for M.
phaseolina. In a detached leaf assay, TVK1 inhibited the growth of
pathogens in different plant leaves like tomato, mustard, and brinjal
when compared with the commercially available fungicide and the control.
It is confirmed in this study that the isolate TVK1 can fight against
different phytopathogens. The chance of phyto-pathogenic attack can be
reduced if sprayed on the plants earlier, as we know that Trichoderma
harzianum also acts as a growth promoter.
Analyzing the European countries' SARS-CoV-2 policies via Bayesian deep learning and statistical inference
Authors: Khalili Hamed , Wimmer Maria A. , Lotzmann Ulf
Published: October 2023

Even when the SARS-CoV-2 pandemic recedes, evidence-based researches
regarding the effectiveness of pharmaceutical and non-pharmaceutical
government interventions (NPIs) remain important. In this study,
SARS-CoV-2 data of 30 European countries from early 2020 up to mid 2022
are analyzed using Bayesian machine learning. Four data sources
containing each country’s daily NPIs (consisting of 66 government
measures, virus variant distributions of 31 virus types, the vaccinated
population percentages by the first five doses as well as the reported
daily infections in each country) are brought together to undertake a
comprehensive assessment of the impact of SARS-CoV-2 influential factors
on the spread of the virus. First, a Bayesian deep learning model is
constructed with a set of input factors to predict the growth rate of
the virus one month ahead of the time from each day. Based on this, the
importance and the marginal effect of each relevant influencing input
factor on the predicted outcome of the neural network model is computed
by applying the relevant algorithms. Subsequently, in order to examine
the performed deep learning analysis, a Bayesian statistical inference
analysis is performed within each country’s data. For each influencing
input factor, the distribution of pandemic growth rates, in the days
where the selected explanatory factor has been active, is compared with
the distribution of the pandemic growth rates, in the days where the
selected explanatory variable has not been active. The results of the
statistical inference confirm the predictions of the deep learning model
to a significant extent. Similar conclusions from the SARS-CoV-2
experiences of the thirty studied European countries have been drawn.
Grønn risikopremie i det norske obligasjonsmarkedet
Authors: Øvrebø Robert
Published: October 2023

Grønne obligasjoner har blitt en hyppig benyttet finansieringskilde og en stadig viktigere andel av fremmedkapitalmarkedet. Det er en utbredt oppfatning at grønne obligasjoner gir tilgang på billigere finansiering. I denne gjennomgangen undersøkes det om obligasjonsutstedere kan ha forventninger om eventuelle priseffekter av å utstede grønne obligasjoner i det norske førstehåndsmarkedet. Undersøkelsen finner at utstedelse av grønne obligasjoner kan ha medført at låntakere har oppnådd bedre rentebetingelser. Effekt på prising fremstår også å være noe større ved første gangs utstedelse av grønne obligasjoner. I tillegg har grønne obligasjonslån i gjennomsnitt noe lengre løpetid. Derimot er sammenhengen svak. Det norske obligasjonsmarkedet er av begrenset størrelse og likviditet. Det gir måleutfordringer og kan også prege funnene.
Etablering av grønne rammeverk for finansiering
Authors: Kleven Jørn Gunnar
Published: October 2023

Etter at den første grønne obligasjonen ble utstedt i 2008, har markedet for grønne obligasjoner vært i kraftig vekst, særlig i de senere år. Etter hvert som markedet for bærekraftig finans har blitt mer modent har det blitt utviklet flere standarder og veiledere for både grønne lån og grønne obligasjoner. Omfanget av artikler, undersøkelser og analyser har også økt i takt med antall utstående obligasjoner. Fremover, vil innføring av EU taksonomien skape en tettere knytning mellom definisjonen av bærekraftig aktivitet og grønne obligasjoner gjennom etableringen av EU Green Bond Standard. I artikkelen blir det gitt en overordnet presentasjon av Green Bond Principles, som er å anse som bransjestandard på området. Det blir også gitt en overordnet presentasjon av EU Green Bond Standard, som forventes vedtatt av EU parlamentet i første halvår 2022. Artikkelen gir også en innføring i de ulike skritt en låntaker normalt går gjennom ved utstedelse av grønne lån.
Dobbel vesentlighet – begrepsavklaring og operasjonalisering
Authors: Nygård Rune , Baksaas Kjell Magne , Stenheim Tonny
Published: October 2023

Artikkelen omhandler vesentlighet i bærekraftsrapporten. EU-direktivet Corporate Sustainability Reporting Directive (CSRD), som trer i kraft for de aller største børsnoterte foretakene i 2024, slår fast at vurderingen av vesentlighet i bærekraftsrapporten skal gjennomføres etter prinsippet om dobbel vesentlighet, både finansiell vesentlighet og påvirkningsvesentlighet. Dette innebærer at vesentlige risikoer og muligheter ikke bare skal analyseres og vurderes ut fra hvordan foretaket blir påvirket av omgivelsene (finansiell risiko), men også hvordan interessentene rundt foretaket blir påvirket av virksomheten (påvirkningsrisiko). Forslag til norsk implementering av direktivet er utredet i NOU 2023: 15.
Til tross for snarlig ikrafttredelse av CSRD-direktivet er det mye som er uavklart. Fra intervjuer med bærekraftsansvarlige i foretak som antagelig vil ha rapporteringsplikt fra 2024, kommer det frem at det hersker betydelig usikkerhet om hvordan rapporteringspliktene skal ivaretas, og da spesielt hvordan dobbel vesentlighet skal forstås og anvendes. Det pekes spesielt på behov for mer veiledning i bruk av dobbel vesentlighet og behov for sektorspesifikke standarder og veiledninger.
Vår undersøkelse tyder på at det eksisterer en kobling mellom påvirkningsrisiko og finansiell risiko. Ved vesentlig negativ påvirkning på interessentene vil omdømmerisiko kunne medføre finansiell risiko på sikt. Dette gjelder særlig for eksponerte foretak, slik som børsnoterte foretak. Koblingen mellom påvirkningsrisiko og finansiell risiko betyr at en analyse av påvirkningsvesentlighet vil kunne medføre at uoppdagede eksisterende risikoelementer blir oppdaget, eller at fremtidige risikoelementer blir oppdaget tidligere.
Bærekraftsrapportering vil trolig gi foretakene insentiver til å redusere negativ påvirkning på interessentene. Dette vil i så fall være i samsvar med EUs intensjon om at nye rapporteringsplikter om bærekraft vil bidra til bærekraftig omstilling i næringslivet.
Virkeområde og rapporteringsplikter: Nye lovregler om bærekraftsrapportering
Authors: Riise Sissel , Knudsen Espen
Published: October 2023

I artikkelen gir vi en oversikt over forslagene i NOU 2023: 15 om hvem som skal utarbeide bærekraftsrapportering, og hvordan det skal rapporteres. Vi omtaler de europeiske standardene for bærekraftsrapportering særskilt.
Predikat Kompleks Bahasa Aceh: Kajian Teori X-Bar
Authors: MUBSHIRAH DARA
Published: October 2023

This study aims to analyze complex predicates in Acehnese in the sentence structure used by speakers in everyday life. This study uses a qualitative approach with descriptive analysis method. The object of research is the predicate of the Acehnese language complex. The data sources for this research are three native Acehnese speakers. Data collection by observation and interview methods. Analysis was carried out during collection, reduction, presentation, and drawing conclusions/verification. Data analysis uses distributional and substitutional methods. The results of the study show that the characteristics of complex predicates in the Acehnese language are as follows. (1) Complex predicates are formed from two or three verbs, (2) complex predicates are located side by side, (3) complex predicates form one event (single predicate), and (4) have the same aspect or negation. There are four patterns for forming complex predicates in Acehnese, namely: (1) intransitive V1 + intransitive V2, (2) transitive V1 + intransitive V2, (3) intransitive V1 + transitive V2, (4) transitive V1 + transitive V2, and (5) intransitive V1 + intransitive V2 + transitive V3
Ironi Verbal dalam Persidangan Kasus Pembunuhan Brigadir J: Analisis Semantik Kognitif
Authors: Rahis Pasaribu Gumarpi
Published: October 2023

Penelitian ini merupakan penelitian semantik dengan fokus pada kajian semantik kognitif. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis deskriptif. Desain penelitian ini adalah konten analisis. Objek penelitian adalah ironi verbal dalam persidangan kasus pembunuhan Brigadir J. Data dalam penelitian ini diambil dari empat video yang telah diklasifikasi. Berdasarkan hasil analisis mengenai ironi verbal sebagai kritik dan swift dalam kasus persidangan pembunuhan Brigadir J, bahwasanya di dalam kasus persidangan pembunuhuhan Brigadir J hakim menggunakan ironi verbal kritik dan ironi verbal swift agar para saksi berbicara jujur di pengadilan.
ANALISIS MAKNA SUPERSTISI KATEGORI MATA PENCAHARIAN DAN HUBUNGAN SOSIAL PADA MASYARAKAT MELAYU RUMBAI
Authors: Setiarti Sri
Published: October 2023

Superstition is a belief that is believed and can be proven logically and also does not necessarily happen. In this study, researchers conducted research in one of the villages in East Rumbai District, namely in the village of Tebing Tinggi Okura. The researcher conducted this research based on a deeper curiosity about the connotative and denotative meanings of the superstitions of the East Rumbai Malay community, this superstition will later lead to the values ​​of people's trust in living life in their environment, this research helps the community teach moral teachings to children and youth, so that it can be carried out in everyday life. Because this superstition is very closely related to the customs and culture of the Malay people and is the legacy of their ancestors. This study aims to analyze a meaning related to the formulation of the problem, namely the superstitious meaning of livelihoods and social relations in the East Rumbai Malay community in the village of Tebing Tinggi Okura. Researchers used a qualitative descriptive method with a type of field research, with a qualitative approach. Researchers used three stages in analyzing data, namely data editing, data presentation, and drawing conclusions. The results of the study found 27 denotative and connotative meaning data. The results of the analysis found by the author can draw the conclusion that the superstition found in a Rumbai Malay community contains denotative and connotative meanings. In Malay society, especially the oldest people for generations, apply superstition in daily life because the use of superstitious can regulate the norms in society, especially in livelihoods and social relations.
Peran Mata Pelajaran Bahasa Indonesia dalam Membentuk Profil Pelajar Pancasila
Authors: Shantika Regina Frilia
Published: October 2023

This study aims to describe the role of Indonesian language subjects in forming the Pancasila Student Profile. The method used in this research is descriptive qualitative method. The research data was obtained based on the results of the questionnaires which were distributed to Indonesian language subject teachers who were implementing the Mobilization School Program. Based on the results of this study, it can be concluded that each teacher has carried out a learning process that can improve the six dimensions of the Pancasila Student Profile, namely 1) fear of God Almighty, and have noble character; 2) global diversity; 3) work together; 4) independent; 5) critical reasoning; 6) creative. From the six Pancasila Student Profiles, all dimensions can be improved in Indonesian language subjects by combining several dimensions in the learning process because in essence each dimension must be related to other dimensions in a process.
ANALISIS BUTIR SOAL LITERASI MEMBACA PADA INSTRUMEN ASESMEN KOMPETENSI MINIMUM SISWA SMK
Authors: Misda Selpi
Published: October 2023

The reading literacy AKM tested at the State Vocational Schools of Ariculture calss X was previously not tested beforehand, so the eligibility of the items was not yet know so it was necessary to have the validity and reliability of each of these questions, how was the quality of the questions, whether the validity and reliability requirements had been fulfilled or not. Three is 1 instrument analyzed for the minimum competency assessment for reading literacy, which consists of 25 item. The data obtained Wet analyzed using the item validity test rechnique with person correlation and the cronch alpha reliability test was carried out. This study found the results that 1) item that had validity with good eligibility by 48% Wet declared valid and Three were as many as 52% declared invalid. the 2) the feasibility of the items seen from reliability is stated to have a very high level of reliability by obtaining a cronbach alpha value of 0.731.
GAYA BAHASA SINDIRAN DALAM KANAL YOUTUBE ACARA “LAPOR PAK” TRANS 7
Authors: Dwi Alita Peby Peby
Published: October 2023

The satirical language style is now often used in Indonesian comedy shows, especially television shows, comedians often use satirical language style to satirize politicians, fellow artists, or even the common people. It is intended that the social problems that occur can activate human consciousness itself. With this research, readers will not only get the humorous side, but also be able to find out the various types and meanings contained in satire throws. The method used in this research is content analysis method or content analysis. This research describes or describes what is the problem, then analyzes and interprets the existing data. The object to be explored is the five types of satire and criticism uttered by the cast of the Report Pak program using data from sentences containing satire and criticism. From the data obtained, there are 5 types of satirical language studied by the author. The language of satire is irony, cynicism, sarcasm, satire and innuendo. The data obtained by the author amounted to 24 data consisting of 2 styles of irony satire, 14 data of cynicism, 5 of sarcasm, 2 of satire and 1 of innuendo. So of the five types of satire language, the one most often used by Lapor Pak players is the satire language style of cynicism, while the least used is the satire innuendo language style, this is because with the satirical language of cynicism the expressions raised can become awareness for listeners in critical thing. Keywords: Language style, Insinuation, Event report sir.
ANALISIS KESANTUNAN KALIMAT IMPERATIF DALAM TALKSHOW HOTROOM “MENAKAR KEADILAN DALAM TUNTUTAN”
Authors: Tiara Wia Ningsih Dinda Dinda
Published: October 2023

Politeness is the ethics of communicating by using language as a medium of speech, which regulates polite language procedures. While the imperative is an utterance intending to order the interlocutor to do what the speaker wants. The method used in this research is descriptive method. This method applies the requirement that research must be based on existing facts so that the news or information provided is in accordance with the actual situation. The purpose of this study is to describe words that contain imperative meaning. The research subject is the Youtube Chanel, starring Hotman Paris with the theme of measuring justice in demands. The research object is imperative speech. The theory used to analyze imperative politeness is Chaer's theory. Data collection techniques use the YouTube video listening method. While the technique used is note-taking technique.
FUNGSI TUTURAN EKSPRESIF DALAM FILM NGERINGERI SEDAP SUTRADARA BENE DION
Authors: Widyawati Kiki
Published: October 2023

Expressive language is not only used in direct communication between individuals, but it also appears in films through dialogues between characters. These dialogues are based on real-life communication, which typically occurs between speakers and their addressees. The movie "Ngeri-Ngeri Sedap" features many dialogues that reveal the psychological attitudes of the characters. Films can be used as a medium to express functions of speech acts, such as expressive speech acts. The purpose of this research is to describe the issues and analyze the data clearly about the function of expressive speech acts in inter-character dialogues in the movie "Ngeri-Ngeri Sedap" directed by Bene Dion. The results of the study are used to develop language studies and increase reading materials related to expressive language in the field of pragmatic studies, thereby supporting reference sources for future research. The theory used in this research is the expressive speech act function proposed by Searle. The approach used is a qualitative approach with the content analysis method. The data in this study are verbal data (spoken) or all speeches in the dialogue spoken by characters in the movie "Ngeri-Ngeri Sedap" directed by Bene Dion. The data source in this research is the movie "Ngeri-Ngeri Sedap" directed by Bene Dion. The data collection technique used is observation, listening, and note-taking. The data analysis technique used is content analysis or descriptive content analysis. From the study, 75 speeches were identified as expressive speech acts. The functions of expressive speech acts found are praising, apologizing, thanking, criticizing, complaining, blaming, and praising.
Tomato Plant Leaf Disease Detection Using Image Recognition: A Case Study of Mlali in Morogoro Region, Tanzania
Authors: Chipuli Jane P. , Luwemba Godfrey W.
Published: October 2023

Tomato plant diseases pose a big problem as they drastically reduce the quantity of a farm’s yield and also result in poor tomato quality, which may affect users. Detecting and identifying leaf diseases in tomato plants is a big challenge for farmers and agricultural officers due to the lack of necessary knowledge and diagnosis tools. This study developed a diagnostic tool accessible through a mobile phone application that can easily be used in the field. The tool uses image recognition technology to classify tomato disease from affected plants. The methodology used to develop the image recognition model was a deep learning technique using Convolutional Neural Networks (CNN) architecture, trained and evaluated using four different models for detecting bacterial spots, late blight, early blight, and healthy tomato leaf. Those models were ResNet18, ResNet50, InceptionV3, and EfficientNet. Since the existing dataset was limited, the learning approach was used to transfer knowledge (weight and bias) of selected models and use it to train on the existing data of tomato. The dataset contains 1000 images for each class, but for unknown images only contains 100 images used in training, 50 images for each class used in validation (val), and 50 for each class used in the test. The four classes of common tomato leaf diseases, early blight, late blight, bacterial spots, healthy tomato leaf, and unknown images, were used for training, validation, and testing. The EfficientNet model achieved an F-score accuracy of 0.91%, Resnet50 achieved an F-score accuracy of 0.99%, Resnet18 achieved an F-score accuracy of 0.99%, and InceptionV3 achieved an F-score accuracy of 0.84%. The model evaluation results for all classes were efficient since the confusion matrix gave correct precision, recall, and F-score values for both test and validation datasets. The research picked the resnet18 model for integration with mobile applications because it only uses less memory, and it has given high prediction in the classification of tomato diseases compared to other models. The developed system can detect tomato plant leaf diseases and give farmers procedures on how to control and prevent the disease; also, the system has the benefit of supporting smallholder. Farmers and extension officers detect tomato plant leaf diseases, thus helping to detect diseases at an early stage and helping to increase the quality of tomatoes.