bluuebunny/crossref_metadata_2025 huggingface dataset:
Fertirrigação no cultivo de capim e a diversidade microbiana do solo do Cerrado antes e após a produção de biomassa vegetal
Authors: Silva José Geraldo Delvaux , Luz José Maria Rodrigues da , Machado Sônia Salgueiro , Silva José Expedito C. da
Published: October 2019

A fertirrigação é uma técnica de aplicação de nutrientes para plantas via água de irrigação. As águas residuárias domésticas (ARD) têm elevadas concentrações de nitrogênio (N), fósforo (P) e potássio (K), com isso surge a alternativa do reuso dessas águas como fonte de nutrientes no cultivo agrícola, reduzindo os impactos ambientes gerado por esse resíduo e diminuindo os custos na aquisição de adubos químicos na implantação das culturas. Contudo, as principais limitações do uso de ARD são a presença de sódio, e microrganismos coliformes fecais. Entretanto, estudos realizados na Universidade Federal de Tocantins têm demonstrado que o uso de ARD no solo do Cerrado para cultivo de capim tem baixo potencial de sanilização e sodificação do solo, sem alterações significativas nas propriedades físicas e químicas do solo e a biomassa vegetal não apresenta crescimento desses microrganismos. Assim, o objetivo desse estudo foi avaliar as alterações na fertilidade e na diversidade microbiana (bactérias fixadoras de nitrogênio e fungos micorrízicos) do solo do Cerrado após aplicação de ARD no cultivo de capim Brachiaria brizantha cv Marandu. Os manejos de irrigação utilizados continha 0, 20, 40 e 60 % (m/v) de fertilizantes NPK oriundos de ARD que foi aplicado após o crescimento da plântula. As composições químicas e a diversidade microbiana foram determinadas nas amostras do solo. Nas amostras da planta determinou-se a massa seca e o potencial nutricional do capim. A adição de ARD alterou a abundância bactérias e fungos, mas a diversidade não teve alterações. Esse resultado pode ser devido à maior disponibilidade de NPK no solo. Não foram observadas alterações na composição nutricional do capim após a fertirrigação. Portanto, a ARD tem potencial para ser utilizado na fertirrigação de capim em solo do Cerrado.
Plataforma de visualização dos dados minerados do ENADE dos cursos de Computação nos anos de 2008 a 20014
Authors: Alves Renato Marinho , Matos Alexandre Moraes , Canedo Edna Dias
Published: October 2019

O conceito de mineração e análise de dados se baseia na utilização de algoritmos computacionais e técnicas de exploração de conteúdo em um conjunto de dados de modo a se obter maiores informações sobre estes que possibilitem ao usuário ter um maior entendimento sobre os dados e a fonte das informações. Desta forma, foi criada área de ciência dos dados, do inglês \textit{data science}, que é atualmente empregada a utilização de técnicas científicas da computação visando a obtenção de informações implícitas em conjuntos de dados. Este trabalho apresenta a aplicação de técnicas de mineração e análise de dados seguindo o modelo CRISP-DM sobre os dados de respostas dos estudantes da área de Computação às provas do ENADE. Diante disso é apresentada uma plataforma para apresentação dos resultados obtidos da aplicação das técnicas.
Identificando e Avaliando Dívidas Técnicas no Processo de Testes de Software
Authors: de Sousa Cleydiane Lima , Dias Neto Arilo Claudio
Published: October 2019

Dívida Técnica (DT) está relacionada a tarefas que devem ser executadas e são acumuladas ao longo de um projeto para serem realizadas posteriormente. DTs não solucionadas tendem a criar dependências e aumentar o grau de complexidade para correção, resultando em maior esforço, custo e retrabalho em um projeto. A sua identificação e gerenciamento ao longo de um projeto é essencial para minimizar seu impacto e consequências negativas. Estudos apontam teste de software como sendo uma das principais áreas impactadas por DTs em projetos de software. Neste artigo foram mapeadas a partir da literatura técnica 22 possíveis DTs relacionadas ao processo de teste, suas causas e indicadores. Elas foram avaliadas por meio de um survey com os profissionais da área de teste de software. Como resultados do survey, são apresentados os níveis de concordância obtidos para cada DT, suas causas e indicadores sugeridos.
Influencia de la red social “Instagram” en la configuración de un nuevo imaginario colectivo entre los adolescentes del Liceo Abdón Calderón, estado Carabobo
Authors: Colmenares Kenny , Márquez Johana
Published: October 2019

El presente trabajo surge debido al espacio y tiempo que le dedican los adolescentes a las Redes Sociales como “Instagram y la preocupación por lo que esto genera en la configuración de un nuevo imaginario colectivo en estos jóvenes. La investigación tuvo como objetivo analizar y describir la Influencia de la red social “Instagram” en la configuración de un nuevo imaginario colectivo entre los adolescentes del Liceo Abdón Calderón del Municipio Naguanagua del Estado Carabobo. La investigación es de tipo transversal, bajo un diseño descriptivo, la técnica utilizada fue una encuesta tipo cerrada y como instrumento un cuestionario, los resultados obtenidos en relación a la encuesta aplicada, arrojaron que tan solo un 12% de los estudiantes utilizan la Red Social como “Instagram”, es decir, tiene muy poca influencia en la configuración de un nuevo imaginario colectivo entre los adolescentes del Liceo Abdón Calderón del Municipio Naguanagua del Estado Carabobo. Se pudo concluir que el nivel de uso del Instagram no es tan influyente como la red social Facebook en el imaginario colectivo de estos adolescentes objeto de estudio ya que gran parte de los mismos de mayor uso a esta red social y no al Instagram, quizás por la variedad con la que la red social Facebook fue creada, también es importante destacar que la misma es más utilizadas por hembras que por los varones.
Low Temperature Photosynthesis of Bi2O3 Nano Powder
Authors: Mahmoud Zaid Hamid , Hashim Marwah , Ali Farah Kefah
Published: October 2019

Using photolysis method, bismuth oxide particles in the nano range were successfully prepared. The results showed prepared particle with high purity and this indicates the importance of this method. The synthesized particles characterized using XRD and AFM techniques. The results from XRD obtain prepared alpha phase with monoclinic structure while AFM result showed synthesis particles with 38 nm average.
Beyond Google’s PageRank: Complex Number-based Calculations for Node Ranking
Authors: Sugihara K.
Published: October 2019

This study is focused on a proposed alternative algorithm for Google's PageRank, named Hermitian centrality score, which employs complex numbers for scoring a node of the network to overcome the issues of PageRank’s link analysis. This study presents the Hermitian centrality score as a solution for the problems of PageRank, which are associated with the damping factor of Google’s algorithm. The algorithm for Hermitian centrality score is designed to be free from a damping factor, and it reproduces PageRank results well. Moreover, the proposed algorithm can mathematically and systematically change the point of a node of a network.
Una historia sobre el cosmos del Ccapo: identidades y alteridades de en el Surandino
Authors: Zapata-Delgado Felipe Mario
Published: October 2019

El ccapo está unida a la vida de las poblaciones altoandinas de la américa del Sur, en esta proyección graficar la diversidad cultural que adquiere esta herbácea, donde su uso e identidad está expuesto en el calor que brinda a los parroquianos en noche gélida de la altipampa, y como denuda en elemento de la fiesta patronal, Es necesario señalar que se precisan, interactúan y construyen una trama social. A diferencia de otras épocas, los protagonistas: danzantes, banda de Ccaperos, entrada de ccapo, la misa, entrada de cirios, el convite; actúan en una modernidad. Es más importante la organización; la representación y el saber mostrarse; relegando la herencia histórica del fervor que involucraba la fiesta religiosa. Entonces justamente este estudio se enmarca en indagar en la otredad, lo que no se buscó y no se vio: el origen prehispánico y colonial de esta tradición, la cual permite un conocimiento a partir de la estampas de la entrada de ccapo, la construcción de una historia cultural de Arequipa; y de otro lado la alteridad definida en una visión del ccapo como concepto epistemológico entendida como “la rebelión de los objetos” que cobran identidad y son recurrentes a la acción humana como natural consecuencia. El método, está definido por una mirada cualitativa e histórica, desde el registro etnográfico, la observación participante y entrevistas a profundidad, dentro de la mirada antropológica; y la recolección de fuentes realizado en Archivo de Cayma, Municipal, Regional y Arzobispal de Arequipa. La cual presta información vital para reconstruir y valorar la historia de Arequipa.Resultados, nos acerca hacia un percepción de un origen a partir de sistemas y estructuras como son: la cosmovisión andina, del fuego, los desastres y como estas son atendidas en la colonia mediante santos y patronos; de otro lado los caminos servirán como elementos fundamentales para fortalecer cultura, economía y sociedad, trasladando esta herbácea que servirán inicialmente para disminuir los gélidas noches de la región pero que entraran de lleno a la víspera de la fiesta patronal la cual se llena de alegría, música, banda ccaperos y la quema del ccapo, además en la actualidad la entrada ccapo se ha redefinido y se ha trasformado en un gran pasacalle en la ciudad, y en las partes altoandinas en festejos con particularidad como taripay.
Transformación en el modo de subsistencia (Livelihood), de familias comuneras en el marco de la presencia y actuación de Inkabor y los proyectos de desarrollo de la Reserva Nacional Salinas Aguada Blanca
Authors: Zapata-Delgado Felipe Mario
Published: October 2019

Privilegiando el gobierno peruano, el desarrollo como factor económico indispensable en el mejoramiento de las condiciones económicas de los más necesitados en el ámbito rural, se ha creado una ola de transformaciones dentro del sistema de subsistencia en las comunidades rurales, las cuales han generado una mayor pobreza y sobre todo situaciones inequitativas de vida entre los comuneros. La subsistencia basada en la producción y consumo de las familiascomuneras, gira en torno a la unidad domestica y la zona de producción; tiene como factores para su permanencia y reproducción el proceso de combinar elementos andinos como la reciprocidad, la redistribución, el equilibrio y control de pisos ecológicos; mediante formas particulares que responden a sus propios contextos, donde se dan interactuaciones, articulaciones y dinámicas propias; además de asumir elementos foráneos como el sistema mercantilista(siglo XIX) que permitió conjugarlo, adaptarse y seguir reproduciendo la subsistencia. Los impactos “desarrollistas” tanto en la minería como los proyectos de desarrollo, han generado una transformación en la subsistencia y en la representaciones de las comunidades altoandinas ya que estas se han articulado mediante el trabajo o prestación de servicios a las mineras y en otros caso han asumido los proyectos de desarrollo que han cambiado sus orientaciones ypercepciones en torno a la producción y consumo. La comunidad Salinas Huito se encuentra enmarcado en esta transformación, primeramente de ser una sociedad pastoril paso hacer una comunidad campesina, que al ser parte de la Reserva Nacional Salinas Aguada Blanca, tuvo impactos de proyectos para ser sostenible esta ANP; además, el ingreso de la minera INKABOR, permitió su articulación mediante la prestación de servicios y bienes a esta empresa, lo que condujo a una radical transformación en el modo de subsistencia tradicional. Justamente esta investigación trata de reconocer estas transformaciones en el seno de las familias comuneras, además de evidenciar las nuevas representaciones que han provocado estos impactos, en sus formas de vida, orientaciones, símbolos y diferenciaciones al interior de la comunidad, además de presentar una “nueva familia comunera”, donde la ciudad-campo es indiferenciado, que busca la producción y reproducción del modo de subsistencia, de manera permanente.
Aligning Fiqh Mu’āmalāt and Financial Literacy
Authors: Setiawan Adib Rifqi
Published: October 2019

This article seeks to achieve alignment between the fiqh mu’āmalāt and financial literacy, that is based exclusively on literature review and naturalistic observation, to support educators in translating these two into learning activities in secondary education.
Theoretical and applied aspects of developing the energy services market in Ukraine
Authors: Fedirko Mykhailo , Huhul Oksana , Brych Bohdan
Published: October 2019

The article focuses on the nature, content and interconnection between the main categories of the energy services market. The purpose of the research paper is to substantiate theoretical and applied aspects of developing the energy services market and put forward proposals for their further implementation into practice in Ukraine. Based on a systematic analysis and methods of analysis and synthesis it is proved that efficiency, viewed as an economic, technical and technological category, is an essential factor in the sustainable growth of the national economy.

It is pointed out that increasing energy efficiency is linked with energy modernization in the basic sectors of Ukraine’s national economy as well as the application of brand new technologies, non-conventional and renewable energy sources, which can be implemented in the framework of market relations. The energy services market may serve as an organizational, economic and institutional form of such relations

The research paper highlights the essence and content of the main categories of the energy services market: energy services, market structure and its basic characteristics, market actors and their interaction.

The concept of an efficient industry market is applied for theoretical rationalizing of market structure and its basic features, which makes it possible to identify interdependence between all its components and address the peculiarities of energy services.

It is found that the basic terms of supply in the market of energy services are limited due to the imperfection of the institutional and economic environment. The basic conditions of demand are characterized by high price elasticity on personal income and contradiction of behavior depending on the government’s social policy and costs of fuel and energy resources. High elasticity of demand and lack of substitute services result in the impossibility of developing a clear pricing strategy and affect the efficiency of market actors. The market structure is characterized by a high level of market barriers, caused by the peculiarities of providing energy services, which require the availability of high-tech equipment, special mechanisms, highlyskilled personnel, and the availability of a license.

It is emphasized that market behavior is a marketing complex that requires flexibility in choosing a pricing strategy, advertising products, market research, engineering and technology research, and service delivery. Institutional provision requires an adequate state policy and informal imperatives of civil society in the field of energy efficiency of the national economy. The scheme of interaction between actors of the market of energy services is developed and functional interrelations between them in business operations are defined.
Subventions in income generation of local budgets in Ukraine
Authors: Pysmennyi Vitalii
Published: October 2019

The article considers the national practice of generating local budget revenues through subventions. It is stressed that within intergovernmental relations they provide an opportunity to allocate a fixed amount of funds from a higher-level budget to a lower-level budget in order to balance the latter, when there is an excess of expenditure over revenue. It is pointed out that the growth of their percentage results in reduced motivation of local authorities to increase their financial base, inertia of regional elite and dependency.

It is also noted that within intergovernmental relations subventions play a key role in government support for social initiatives of local bodies and capital investments. They act as social transfers which provide approximately the same level of public goods and services across regions. An increase in the percentage of subventions within intergovernmental transfers positively affects the social environment of the regions.

It is reasoned that the implementation of a new version of the Budget Code of Ukraine has made it possible to systematically use government support through intergovernmental transfers. In particular, local budgets would receive educational and medical subventions for carrying out investment projects. It is obvious that social support for local development is essential and undisputable, even though it diverts significant funds from the implementation of economic programmes and measures.

A particular attention is paid to subventions for the implementation of investment projects which are seen as intergovernmental transfers that stimulate sustainable development of the territories. However, differences in geographical location, climate conditions, demographics and other factors impede its full availability to depressed regions. The relative weight of these subventions has been rather low and ultimately deteriorating to their successful functioning.
Theoretical and methodological principles of budget framework
Authors: Lobodina Zoryana
Published: October 2019

Based on the scientific analysis of the theories and concepts developed by schools of financial thoughts, it is found that there is a high concern about a range of tools for government regulation, such as taxes, transfers, government expenditures, which are currently seen as elements of budget framework.

The purpose of the study is to provide a scientific basis for the formation and functioning of budget framework as a system, its structure and properties; the subject of the research paper is to highlight theoretical and methodological principles for the formation and functioning of budget framework in relation to its impact on socio-economic development.

The approaches to defining ‘budget framework’ introduced by domestic and foreign scholars are critically analyzed.

Considering budget framework as part of state regulation of economy and taking into account its role in GDP distribution, budget framework is suggested to be viewed as a practical implementation of functions of the budget and a means of direct influence of state authorities and local self-government on socio-economic processes in order to ensure macroeconomic stability and improve social welfare.

Through a systemic approach to the study of budget framework its components are identified. It is recommended to view them as a set of financial methods, forms, tools, and levers grouped in subsystems. As a result of their influence on distribution processes related to mobilization and utilization of budgetary funds, quantitative and qualitative changes take place in socio-economic processes and enhance socio-economic development and implementation of budget policy aimed at solving problems that arise.

It is found that budget framework as a system is to be understood as a set of its components (subsystems – mechanisms for mobilization and utilization of budgetary funds; elements – financial methods, forms, tools, levers) and necessary links between them for achieving goals. The main features of budget framework seen as a system are distinguished and characterized: hierarchy, emergence, targeting, integrity, alternative ways of functioning and development, synergy, and functionality.

It is substantiated that the formation and functioning of budget framework is impossible without legal, informational and organizational support.
Inclusive development of Ukraine and international financial and technical cooperation for its activation
Authors: Adamyk Victoriia , Lebid Daryna
Published: October 2019

The purpose of the article is to identify the problems and prospects of the inclusive development of the national economy, and to outline the state and possibilities of attracting foreign aid for its activation based on the analysis of socio-economic stratification in Ukraine. The research paper focuses on problems of Ukraine’s inclusive development and financial and technical assistance aimed at solving these problems. The processes of socio-economic differentiation and stratification in different countries and Ukraine are considered through the use of different indicators and indexes. The level of inclusiveness of economies of certain countries and Ukraine is analyzed by the groups of indicators that are used to calculate the Inclusive Development Index (groups of growth and development, inclusiveness, inter-generational equity and sustainability of development). The advantage of using this aggregated index is indicated and compared to conventional instruments of empirical analysis of the country’s socio-economic situation, in particular GDP per capita, Gini coefficient, etc. The problems of functioning of inclusive institutions in Ukraine are outlined and the most important directions of their development are determined. The emphasis is on the need to attract foreign aid to increase the inclusiveness of the national economy. A number of projects of financial and technical assistance to inclusive development that are being implemented in Ukraine are considered and conclusions are drawn regarding their expediency and priority. The necessity of leveling out the actions of extractive institutions of corruption and bureaucracy in order to increase the efficiency of using foreign economic assistance is emphasized. The interdisciplinary nature of the problem of inclusive development of the country and the possibility of its solution in the framework of the implementation of the international poverty eradication policy are emphasized. The research is carried out through the use of the following methods: analysis and synthesis to identify the preconditions for the inclusive development of the domestic economy and areas that require external resources; comparative analysis for identifying the problems of functioning of the domestic system of inclusive institutions and formulating a concept for strengthening it on the basis of applying foreign practice; correlation analysis to determine the relationship between indicators of inclusive development; tabular and graphical methods for visualizing the results of the analysis.
Formalization of employee motivation model and assessment of its effectiveness
Authors: Khorunzhak Nadiia
Published: October 2019

The subject matter of the research paper refers to theoretical and methodological principles of the practical performance of incentive function of payment for work. It is stressed that due to increasing competition and a shortage of highly skilled workers in a market economy, motivational tools constitute the basis for attracting skilled workforce to entities. Theoretical underpinning and practical proposals for developing an effective employee motivation model are urgent and important for personnel administration.

The purpose of the article is to formalize an employee motivation model, which meets managerial and personalized needs, to describe its elements and assess effectiveness. The main objectives of the research paper refer to developing methods for constructing a formalized employee motivation model, and describing its constituent elements. The research and its results are based on the use of general scientific and special methods. The systemic approach enables to develop a concept for assessing the effectiveness of incentive function of remuneration, based on generalization, empirical estimates, analysis, evaluation, and formalization of factors that enhance employee motivation and can be obtained through questionnaires.

As a result of using a wide range of material and research methods, a basic framework and a possible motivation model are developed and approaches to its assessment are proposed. Applying the classic approach to positioning effectiveness and its essential characteristics was the starting point. It is concluded that payment (salary / wages) is the key indicator for an employee motivation model and employee income model. Based on the views of various scholars and data obtained from questionnaires (including those available on the Internet), the main motivational factors are determined and an improved employee motivation model is proposed. According to the determined factors, a formalized mathematical model of motivation is developed, which makes it possible to take into account a degree of impact of each indicator on the resulting indicator (general motivation).

Supplementing the proposed model with income indicators (by corresponding constituents), allowances and bonuses authorized by the existing legislation makes it possible to develop a generalized and formalized mathematical model for assessing employee motivation. The model can be used for carrying out comparative and predictive analysis, and choosing an algorithm for practical implementation of measures aimed at increasing employee motivation at an enterprise. The developed model also enables to take into account statistical, financial-economic and forecasting indicators for the identification of motivational purposes. For practical implementation of the developed model in a computerized environment, a structural scheme of its functioning is proposed; indicators and algorithms for calculation as well as necessary program modules are described.
The role of self-financing in introducing innovative development in construction organizations
Authors: Karabanyk Stepan , Mykytiuk Yuliia
Published: October 2019

The article discusses and defines the concept of self-financing which unlike statutory reserves is not necessarily displayed in a balance sheet and may take different forms of investment.

It is pointed out that one of the main principles of generating investment resources of an organization is the principle of correspondence between attracted investment resources and investments needed, which is based on calculations of the total of real and financial investments.

It was found that the problem of financial and credit support of innovative development through self-financing relates to the portfolio allocation model of scarce investments between the elements of organization. Such an approach results in a situation in which some innovative projects receive insufficient investment resources.

The concept called “routinization of innovation” is considered as a stage of the innovation process which is characterized by the accumulation of constantly reproduced traditions. The savings achieved through this should be spent on the routine of innovation.

The possibilities of using self-financing are examined. It is viewed as the main tool for introducing innovative development in building organizations under current conditions. Reasons for lack of effectiveness of this tool are described. The methodology for calculating the range within which self-financing is considered to be reasonable is presented.

It is proved that in order to facilitate the effective operation of an organization, given the process and structure of self-financing, its innovative adaptation should reflect the ability to perform all the functions (including the logistics of resources) arising from innovative development of the organization.
Modelling procedures for assessing the effectiveness of innovative projects under the conditions of risk and uncertainty
Authors: Paraniuk Yaroslav
Published: October 2019

While considering the current state of innovative projects, it is expedient to take into account the risk factor which makes it possible to adapt to the market environment. Due to high risks ways should be sought to minimize them. The research paper presents such methods of minimizing risks, namely: risk-sharing between project participants; carrying out insurance of projects; reserving funds for contingent expenses.

With regard to characteristics of particular industry, the scheme for classification of innovative risks is proposed. It is pointed out that the distinguishing feature of innovation risks is that they are determined for each stage of the product innovation life cycle from the perspective of scientific, technological and commercial success. And then, the integral or, in other words, overall risk is determined.

It is noted that in order to adequately assess the effectiveness of the project, it is necessary to have sufficient information to form a reasonable hypotheses about the probable distribution of the key parameters of the project. In such cases, the missing data is replaced by the values obtained in the process of determining the integral risk. The identification of integral risks is especially effective in cases where the processes under consideration are too complex, have a random (stochastic) nature or cannot be studied under real conditions. The simplest integral models are often used to generate source data that has some permissible properties.

It is argued that in order to obtain the most accurate results it is expedient to use the method of problem-thematic (innovative) forecasting, since it will make it possible to take full account of all interconnections between the initial indicators of the project. The proposed procedures for assessing the effectiveness and risk management can be used by industrial enterprises that carry out risk management in order to avoid a crisis in an uncertain market environment.

It is proved that in order to perform the procedures for assessing the effectiveness of innovative projects, it is necessary to follow five stages: to establish the relationships between initial and base indicators in the form of a mathematical equation or inequality; to set laws of probability distribution for key parameters of the model; to carry out computer simulation of knowledge of the key parameters of the model; to calculate the basic characteristics of probability distribution of initial and output indicators; to analyze the results and make decisions.
Problematic issues relating to the quality of information used for accounting and management accounting of low-cost assets
Authors: Zadorozhnyi Zenovii
Published: October 2019

The article presents an analysis of research practice on the classification criteria of current assets, noncurrent assets and low-cost assets. It is proved that the main feature for dividing assets into current and noncurrent (capital) ones should be seen in their planning operation period. It is reasoned that low-cost assets include assets worth up to UAH 2,500.

It is proposed to change the name of Account 22 “Low-cost items” to “Non-durables” and to consolidate there its subsidiary accounts, respectively, “expensive”, “cheap” and “low-cost” non-durable items. Working clothes, safety footwear, and tools, whose planning operation period exceeds one year, should be attributed as noncurrent assets and presented on Account 10 “Capital assets” and Account 11 “Other noncurrent tangible assets”. The necessity of reducing primary documentation for accounting durable items is proved.

It is substantiated that accounting treatment of intangible assets should be carried out not only as part of noncurrent assets on Account 12 “Intangible assets”, but also as part of current assets on Account 29 “Current intangible assets”. It is shown that the proposed changes will give internal users and investors an opportunity to receive more transparent and reliable information about enterprise’s financial health.
Methodological principles for organization of monitoring in enterprises of natural recourse extraction
Authors: Porokhnavets Yana
Published: October 2019

The purpose of the research paper is to provide theoretical rationale for the methodology and organization of monitoring in branches of natural recourse extraction and processing. The main tasks of internal control and monitoring procedures by stages of natural resource management are outlined, namely: at the pre-exploratory stage, at the stage of conducting exploration and developing deposits, at the stage of extraction and processing of natural resources, at the completion of the project and closure of deposits.

For deeper understanding of the internal structure and tasks relevant to areas and directions of monitoring, the “target tree” method is applied, which enables to determine the following ways for organization of monitoring: evaluation of information support and organization of monitoring; detection, elimination and prevention of violations and ineffective activities; mobilization on the basis of control over internal reserves; control over compliance with social and environmental regulations.

The article provides characteristics of monitoring procedures at certain stages of the project on extraction and processing of natural resources, and identifies the main performers of such monitoring. Particular attention is paid to evaluation of project economic efficiency and control over compliance with social and environmental safety in locations of mining operations.

A set of benchmarks is proposed and might be used: at the pre-exploratory stage, at the stage of conducting exploration, at the stage of processing and producing finished products, at the completion (closing) of the project, and at the stage of restoration of the area around mines to their natural state. Based on the indicators described, information sources for monitoring operations are identified. It is stressed that within the framework of internal monitoring, compliance with social regulations and environmental safety standards play an essential role along with the organization of production and economic control in enterprises of natural recourse extraction.
Accounting in Ukraine: implementation of the European Union directives
Authors: Bezverkhyi Kostiantyn
Published: October 2019

The study focuses on changes made to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” for the purpose of implementing accounting standards to the European Union directives. The object of the research paper is accounting in Ukraine. The purpose of the study is to analyze the current state and development trends of accounting in Ukraine in the context of the implementation of European legislation. Research methods such as analysis, synthesis, induction, deduction, abstraction, idealization and generalization are used to analyze the changes introduced into the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”. Today, Ukraine is moving actively towards the implementation of European legislation into domestic practice, including standards of accounting and financial reporting. Successful implementation of European legislation into domestic accounting practice, first and foremost, requires clarification of differences in accounting and financial reporting. The amendments made to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” will promote harmonization of national legislation in the field of accounting and financial reporting with the legislation of the European Union countries and the International Financial Reporting Standards. The changes introduced will provide the basis for raising accounting and financial reporting in Ukraine to a qualitatively new level that will enable effective management decision- making by domestic business entities. The results obtained are the basis for accounting and financial reporting in Ukraine, in accordance the norms of the European Union directives. The research results may be used all economic entities in Ukraine in different sectors of the economy.
INOVASI KURIKULUM DI MADRASAH ALIYAH
Authors: Rasyidi Muhammad
Published: October 2019

Penelitian ini bertujuan untuk: 1) Mengetahui perencanaan inovasi kurikulum di Madrasah Aliyah (MA) Darul Ihsan Samarinda, 2) Mengetahui bentuk-bentuk inovasi kurikulum di Madrasah Aliyah (MA) Darul Ihsan Samarinda. 3) Mengetahui faktor yang mendukung pelaksanaan inovasi kurikulum di Madrasah Aliyah (MA) Darul Ihsan Samarinda. 4) Mengetahui faktor yang menghambat pelaksanaan inovasi kurikulum di Madrasah Aliyah (MA) Darul Ihsan Samarinda. Jenis penelitian ini adalah deskriptif analitis. Pendekatan yang digunakan yaitu deskriptif kualitatif. Hasil dari penelitian ini adalah bahwa inovasi kurikulum di Madrasah Aliyah Darul Ihsan Samarinda yaitu berupa: a) mengembangkan rencana inovasi kurikulum dengan segenap komponen madrasah yang ikut berpartisipasi, landasan inovasi kurikulumnya berupa budaya setempat dan kemajuan ilmu pengetahuan dan teknologi, b) inovasi tujuan kurikulum yang memadukan tujuan madrasah dan tujuan pemerintah/nasional, c) inovasi bahan ajar yang menyesuaikan visi dan misi sekolah sehingga dapat dicanangkan motode pembelajaran yang kontekstual, d) pemanfaatan media seperti OHP proyektor saat mengajar, laboratorium komputer pada saat pelajaran praktek computer dan lainnya, e) penyusunan sistem evaluasi yang disesuaikan dengan program madrasah dan pemerintah, f) inovasi ekstrakurikuler atau pengembangan diri berupa maulid al- habsyi, rebana, seni kaligrafi, Arabic club, English club, bimbingan baca al-Qur’an, TIK, dan kelompok olahraga, g) inovasi muatan lokal yang diprogramkan agar sesuai dengan keunggulan madrasah berupa semua pelajaran pondok seperti: ilmu fiqih, tauhid, hadits, akhlak, faraidh, tafsir, nahwu shorf, tarikh, khot, ushul fiqh, dan pelajaran kitab kuning. Sedangkan Faktor-faktor yang mempengaruhi yaitu: a) faktor pendukung diantaranya faktor guru (SDM), faktor media, faktor sarana dan prasarana, faktor kemajuan ilmu pengetahuan dan teknologi, sedangkan b) faktor penghambat diantaranya, kurang tersedianya anggaran yang memadai dan evaluasi atau penilaian kognitif berupa Ujian Nasional yang membuat sulit madrasah karena harus mengejar target kelulusan.
REPRESENTASI BIAS GENDER DALAM KITAB FIQH (STUDI TERHADAP KITAB AT-TAQRIB KARYA ABU SYUJA AL ISFAHANI)
Authors: Husin Gusti Muhammad Irhamna
Published: October 2019

Fiqh yang termuat dalam Kitab klasik dan modern merupakan hasil pemahaman, penyimpulan, dan interpretasi para fuqaha terhadap Alquran dan al-Hadits sebagai respons atas tantangan zamannya saat ini. Wajar apabila kemudian dalam konstruk fiqh terjadi banyak perbedaan dikalangan fuqaha selain masalah-masalah yang telah diketahui dari ajaran agama secara pasti (al-umur al-mulumah min ad-din bi al-darurah). Perbedaan tersebut sesungguhnya merupakan konsekuensi logis dari adanya perbedaan tempat, kondisi sosial-kultural, tantangan zaman, dan latar belakang intelektual serta metodologi yang digunakan oleh seorang faqih. pokok masalah dalam kajian ini adalah : 1) representasi bias gender apa saja yang terdapat dalam kitab at-Taqrib, dan 2) bias gender dalam kitab tersebut dibaca dan dipahami sesuai dengan konteks zamannya dan sekarang. Kajian ini bertujuan untuk mendeskripsikan dan menganalisis bias gender dalam kitab at-Taqrib serta berusaha membaca dan memahaminya sesuai dengan konteks zamannya dan sekarang. Adapun hasil dari penelitian ini diharapkan dapat memberikan kontribusi mengenai cara pembacaan yang tepat terhadap kitab-kitab klasik khususnya kitab-kitab fiqh, yang sesuai dengan kondisi zaman.
PERAN WAKAF DALAM PENGEMBANGAN PENDIDIKAN ISLAM
Authors: Rahim Abdan
Published: October 2019

Secara konseptual, Islam mengenal lembaga wakaf sebagai sumber asset yang memberi kemanfaatan sepanjang masa. Wakaf telah diatur sedemikian rupa sehingga mempunyai peran yang cukup signifikan dalam rangka mensejahterakan kehidupan masyarakat.

Peranan wakaf sangat besar dalam menunjang pelaksanaan pendidikan. Dengan wakaf, umat Islam mendapatkan kemudahan dalam menuntut ilmu. Dengan wakaf, pendidikan Islam tidak terlalu menuntut banyaknya biaya bagi pelajar, sehingga bagi mereka baik miskin atau kaya mendapat kesempatan yang sama untuk mendapatkan pendidikan.

Wakaf bertujuan untuk mendapatkan sumber-sumber dana yang tetap dan stabil bagi kebutuhan-kebutuhan umat, pada bidang agama, sandang, pangan, papan, pendidikan, ekonomi, kesehatan dan keamanan. Wakaf juga bertujuan memperkuat persaudaraan dan menanamkan nilai-nilai kesetiakawanan dan solidaritas sosial dalam rangka meraih keridhaan Allah SWT.
PENDIDIKAN ISLAM DI KABUPATEN TABALONG: SEKOLAH ISLAM SEBAGAI GERAKAN SOSIAL
Authors: Rabi'ah Rabi'ah
Published: October 2019

Kabupaten Tabalong merupakan daerah berkembang di Provinsi Kalimantan Selatan yang perkembangannya dinilai sangat pesat dibandingkan dengan kabupaten lain. Jumlah penduduk terbanyak kedua (ke-2) setelah HST. Hal ini menjadikan Kabupaten Tabalong sebagai ruang potensial untuk berbagai bidang, di antaranya perdagangan, industri, bahkan pendidikan. Lebih khusus pendidikan Islam karena Islam merupakan agama mayoritas penduduk Kabupaten Tabalong. Pertumbuhan lembaga pendidikan Islam di Kabupaten Tabalong cukup pesat. Beriringan dengan pelaksanaan otonomi daerah di bidang pendidikan yang memberikan peluang kepada berbagai gerakan sosial keagamaan untuk memprentasikan keberadaannya. Gerakan sosial keagamaan menentukan corak ideologis pendidikan Islam di suatu wilayah. Artikel ini bertujuan untuk mendeskripsikan sekolah Islam sebagai salah satu bentuk lembaga pendidikan Islam di Kabupaten Tabalong meliputi keberadaannya, segmentasi konsumennya, dan organisasi/yayasan pendirinya. Teori yang digunakan sebagai pisau analisis dalam artikel ini adalah teori gerakan sosial (Social Movement). Keberadaan sekolah Islam tidak terlepas dari gerakan-gerakan sosial keagamaan di Kabupaten Tabalong yang mendapatkan peluang dari pelaksanaan otonomi daerah dan pemerintah daerah yang moderat serta perekonomian daerah yang berkembang.
PELAKSANAAN PROGRAM ADIWIYATA SEBAGAI UPAYA PEMBENTUKAN KARAKTER PEDULI LINGKUNGAN SISWA DI MADRASAH IBTIDAIYAH
Authors: Rokhmah Ummi Nur
Published: October 2019

Pendidikan lingkungan hidup sangat berperan penting dalam memberikan pemahaman dan pembentukan karakter peduli lingkungan siswa di sekolah.Dalam upaya mempercepat pengembangan pendidikan lingkungan hidup khususnya jalur pendidikan formal untuk mendorong terciptanya pengetahuan dan kesadaran warga sekolah dalam upaya pelestarian lingkungan hidup maka dicanangkan program Adiwiyata. Tujuan penelitian ini adalah Mendeskripsikan pelaksanaan program Adiwiyata sebagai upaya pembentuk karakter peduli lingkungan siswa di MIN Tegalasri Wlingi Blitar.Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Penelitian dilakukan di MIN Tegalasri Wlingi Blitar dengan subjek penelitiannya adalah kepala sekolah, koordinator program Adiwiyata, guru, siswa, petugas kebersihan,

penjaga kantin dan para orang tua siswa. Data dikumpulkan melalui teknik wawancara, observasi, dokumentasi, kebijakan berwawasan lingkungan, pelaksanaan kurikulum berbasis lingkungan, kegiatan lingkungan berbasis partisipatif, dan pengelolaan sarana prasarana pendukung ramah lingkungan. Hasil penelitian ini merupakan implementasi dari program Adiwiyata untuk membentuk karakter kesadaran lingkungan pada siswa di MIN Tegalasri Wlingi Blitar
نظام النقحرة من اللغة العربية إلى اللغة الإندونيسية
Authors: Deviana Ade Destri
Published: October 2019

إن اللغة لها خصائص تتميّز باللغة الأخرى كانت في مجال النطق وصوتها، أو في قواعد كتابتها أو غيرها.  وهي علامة ورموز. وعندما تُكتب أو تُحوّل إلى اللغة الأخرى فكانت مسائل المنظورة من اللغة الأصلية لأنهما (اللغة الأصلية واللغة الأخرى) تفريقان في النطق، والصوت، والتركيب، والجمل. خصوصا في الإندونيسيا. أن الإندونيسيا يستخدم اللغة الإندونيسية التي بالحروف اللاتينية. وهو بلاد التي يسكن المسلمون والمسلمين. عادة، ويحتاجون عن العلوم الإسلامية  تكتب باللغة العربية بالحروف الهجائية. هذه الصعبة لهم. إذن يحتاج تحويل اللغة العربية إلى اللغة الإندونيسية أو الحروف الهجائية إلى الحروف اللاتينية. وهي تسمى بالنقحرة (transliteration).

لذلك، تنقل اللغة إلى اللغة الأخرى في ناحية الترجمة أو الكتابة  فينبغى لها  النظام المعيّن واللازم لعملية النقل والتحويل من مراعاة المعنى المحتوى في اللغة المنقولة (اللغة الأصلية) لسهلة فهمها وتعريف عن نطقها.

في الإندونيسيا، النقحرة هي إحدى المشكلات في الكتابة. كانت الكلمات المحوّل بالنقحرة من اللغة العربية  إلى اللغة الإندونيسية متردّدة للقارء الذي يفهمها. مثلا كلمة "قلب" في قاموس اللغة الإندونيسية الرسمية واللازمة تكتب بــ"kalbu". وحقيقة النقحرة لكلمة "قلب" هي "qalbu" بمعنى hati. وكلمة "kalbu" في اللغة العربية هي "كلب" بمعنى anjing. هذه المشكلة للمدرّس أيضا أن يشرح إلى الطلبة عن النقحرة في الإندونيسا لأنها تفريقة بين النظام المعيّن في القانون والنظام المكتوب في قاموس اللغة اللإندونيسية (KBBI).

في هذا البحث، فأخذت الباحثة أن يعرف نظام النقحرة المعيّن من اللغة العربية إلى اللغة الإندونيسة بالقانون. ثمّ قارنت تلك النقحرة بالنسبة إلى بعض النواشر (publishers) تدوّر في الإندونيسيا حتى تكتشف الباحثة عن نظام النقحرة في الإندونيسا. 

في عملية البحث، أن الباحثة تستطيع أن تعرف أن نظام النقحرة هي أهم الأمور في تأليف الكتب والمجلات والمقالات وغيرهها، أو لا سيما  ترجيمها. ويكون النواشر للكتب قد عيّن نظام النقحرة لكتابتها حتى يمكن أن يقع خلاف  ولكنهم يصدرون بتعيين الجمهور العامة عن النقحرة اللازمة وهو قرار القانون  No. 158/1987 dan No. 0543 b/U/1987.
PROBLEMATIKA LINGUISTIK (ILMU AL-LUGHAH) DALAM PENERJEMAHAN BAHASA ARAB KE BAHASA INDONESIA
Authors: Nur Syahabudin
Published: October 2019

Pengalih bahasaan (penerjemahan) dewasa ini sudah menjadi kebutuhan di kalangan akademik maupun di dunia penelitian, hal itu dikarenakan semakin majunya dunia teknologi sehingga akses ilmu pengetahuan maupun agama sangat mudah didapat. Terbukti dengan adanya internet membuka jalan manusia untuk maju kedepan segala ilmu bisa di dapat hanya dengan sebuah kata kunci yang diinginkan. Akan tetapi ada hal yang masih menjadi kendala dalam penyerapan informasi pengetahuan maupun agama yaitu ketika informasi tersebut berbahasa asing yang bukan bahasa ibu dari pembaca. Hal itu akan menjadi kesulitan tersendiri bagi pembacanya khususnya kalangan pelajar, banyak problem yang ditemukan baik dari segi bahasa sumber yang tidak dipahami maupun budaya dari pengguna bahasa tersebut. Diawali dari problem itulah lahir para penerjemah bahasa  diberbagai negara untuk mengatasi kesulitan tersebut dan negara yang termasuk mempunyai kebutuhan informasi dan buku penerjemahan yang banyak adalah negara Indonesia. Adapun bahasa yang diterjemahkan dan diminati oleh orang Indonesia adalah bahasa Arab. Bahasa Arab bisa dikatakan sudah menjadi kebutuhan primer karena semua sumber ilmu agama dan praktek Ibadah mayoritas orang Indonesia menggunakan bahasa Arab. Sejauh ini Bahasa Arab masih menjadi kesulitan bagi orang Indonesia khususnya para pelajar Indonesia dan paling dominan kesulitan yang dihadapai pelajar Indonesia adalah problem linguistik yang meliputi, fonologi, morfologi, sintaksis, semantik..

Tulisan ini bertujuan untuk memberikan informasi dan wawasan yang berhubungan dengan problematika penerjemahan bahasa Arab ke bahasa Indonesia khususnya pada kajian linguistik Morfologi, Sintaksis, Semantik dan Deksripsi-deskripsi kesalahan yang berkembang dikalangan pelajar Indonesia. Kiranya tulisan ini bisa bermanfaat untuk kita semua dan bisa menjadi bahan bacaan yang membantu mengembangkan ilmu penerjemahan sehingga nantinya bisa memberikan sumbangsih keilmuan dibidang yang kita minati yaitu bahasa Arab.
MEDIA MUSIK(LAGU) DALAM PEMBELAJARAN BAHASA ARAB TINGKAT MI
Authors: Hasan Hasan
Published: October 2019

Pemanfaatan musik sebagai media pembelajaran yang menjadikan proses pembelajaran menjadi menyenangkan dan tidak membosankan. Musik dapat menyeimbangkan kecerdasan intelektual dan emosional sehingga akan memberikan hasil yang baik bagi siswa. Selain itu musik juga mempengaruhi kondisi fisiologis. Kondisi fisiologis yang relaks akan membangkitkan semangat siswa dalam mengikuti proses belajar. Relaksasi yang diiringi dengan musik membuat pikiran selalu siap dan mampu untuk lebih berkonsentrasi dalam menerima pelajaran. Jika hal tersebut dipergunakan dalam pembelajaran bahasa Arab di berbagai tingkatan khususnya tingkat MI yang notabene usia mereka adalah usia bermain maka akan menghasilkan sesuatu yang sangat membantu dalam pembelajaran bahasa Arab.