bluuebunny/crossref_metadata_2025 huggingface dataset:
Determinasi Risiko Audit, Pengalaman Auditor dan Profesionalisme Terhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik Di Kota Padang
Authors: Zulvia Dewi , Tanmela Siski
Published: July 2023

The purpose of this study to provide empirical evidence of the effect of audit risk, auditor experience and professionalism on the consideration of the level of materiality at the Public Accounting Firm in the city of Padang. The population in this study are all public accoounting firms in the city of Padang. Purposive sampling technique is the sampling technique used in this study. The sample in this study were all senior auditors and junior auditors at the Public Accounting Firm Padang. This type of research is quantitative research. Multiple linear regression analysis was used in this study The results showed that audit risk did not significantly influence the consideration of materiality level as indicated by a significant value of 0,080, while the auditor’s experience and professionalism had a positive and significant impact on the consideration of materiality level indicated by significant values of 0,000 and 0,000
Buying Iintention Dilihat Dari Celebrity Endorsement Dengan Self Brand Connection Sebagai Variabel Mediasi Pada Smartphone OPPO Di Risal Cell Solok Selatan
Authors: Susanti Febsri , Marahmi Feja Lajmi , Marlius Doni
Published: July 2023

This study aims to explain the effect of celebrity endorsement on buying intention through self brand connection on Oppo smartphones in Risal Cell, South Solok. The population of this study is OPPO Smartphone users in South Solok who are consumers who have purchased Oppo cellphones in South Solok Cellular Risal involving 87 respondents. Respondents were selected using accidental sampling technique and using the Slovin formula. This research uses quantitative research methods. The data obtained from primary data is through the distribution of questionnaires to respondents. The questionnaire was tested using validity and reliability tests to determine the accuracy and consistency of the questionnaire. Furthermore, the data collected from the questionnaire were analyzed using path analysis techniques. The results showed that Celebrity endorsement had a positive and significant effect on buying intention in Oppo Smartphones. Self brand Connection mediates Celebrity endorsement of Buying Intention on Oppo Smartphones.
Pengaruh Beban Pajak, Tunneling Incentive, Exchange Rate, Ukuran Perusahaan, Dan Profitabilitas Tehadap Transfer Pricing
Authors: Ramadhan Muhammad Fikri , Dewi Rindy Citra , Liza Asma
Published: July 2023

This study aims to determine how much influence the tax burden, tunneling incentive, exchange rate, company size and profitability have on transfer pricing. The sample collection method uses purpose sampling, with a total sample of 35 companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data in this study were analyzed using panel data regression analysis techniques using Eviews 10.The results obtained are: (a) the tax burden variable has no significant effect on transfer pricing (b) the tunneling incentive variable has no significant effect on transfer pricing (c) the exchange rate variable has no significant effect on transfer pricing (d) the firm size has a positive effect and significant effect on transfer pricing and (e) profitability has no significant effect on transfer pricing.
Pengaruh Citra Merek, Desain Produk Dan Harga Terhadap Keputusan Pembelian Di Lubuk Pandan Kec. 2x11 Enam Lingkung Kab. Padang Pariaman
Authors: Magdalena Maria , Armansyah Armansyah
Published: July 2023

The purpose of this study is to provide empirical evidence of the influence of Brand Image, Product Design and Price on the Purchase Decision of "Xiomi" Mobile Phones in Lubuk Pandan Kec.2x11 Enam Lingkung Kab. Pariaman Padang. The population in this study is the people of Lubuk Pandan Kec.2x11 Enam  lingkung Kab. Pariaman Padang. Accidental sampling technique is a sampling technique used in this study. The sample in this study were mobile phone buyers from Lubuk Pandan sub-district 2x11 Enam Lingkung Kabupaten Padang Pariaman who had predetermined criteria or characteristics. The number of respondents who can be used in this study are 87 people in Lubuk Pandan Kec.2X11 Enam Lingkung Kab. Pariaman Padang. Price has no effect on purchasing decisions. This type of research is quantitative research. It is hoped that mobile phone shops will first see the brand image, product design and price so that people who want to buy products feel comfortable and make good decisions when making purchases. Keywords: Brand Image, Product Design, Price and Purchase Decision
Sosyal Bilgiler Öğretmen Adaylarının Dijital Okuryazarlık Beceri Düzeylerinin İncelenmesi
Authors: KÖŞKER Cahit , ÇELİKKAYA Tekin
Published: July 2023

Hayatımızda yaşanan teknolojik yenilik ve değişimlerle birlikte bilgi teknoloji çağına uygun yeni beceriler edinmemiz gerekmektedir. Bilgi teknoloji çağında insanlar mevcut duruma uyum sağlayabilmek ve yeni gelişmeleri takip edebilmek için “okuryazarlık” seviyelerini geliştirmeye çalışmaktadırlar. Dijital teknolojiyi yakından takip ederek bu yenilikleri eğitim ve öğretim sürecinde kullanması eğitimin kalitesini artıracaktır. Geleceğin öğretmenleri kendilerini bilgi teknoloji çağına uygun yetiştirmeleri dijital okuryazarlığın eğitim öğretimde kullanılmasına katkı sağlayacaktadır. Bundan dolayı yeni nesilleri yetiştirecek olan öğretmen adaylarının dijital okuryazarlık beceri düzeylerinin tespit edilmesi ayrıca bir öneme sahiptir. Bu çalışmanın amacı, geleceğin sosyal bilgiler öğretmenlerinin dijital okuryazarlık beceri düzeylerini farklı değişkenlere bağlı olarak incelemektir. 2021-2022 eğitim öğretim yılı bahar döneminde Kırşehir Ahi Evran Üniversitesi'nde farklı sınıf düzeylerinde bulunan 223 sosyal bilgiler öğretmen adayı çalışmamızın örneklem grubunu oluşturmaktadır. Örneklem grubumuzda yer alan geleceğin öğretmenlerinin dijital okuryazarlık beceri düzeyleri cinsiyet değişkenine göre değerlendirildiğinde erkek açısından anlamlı bir farklılığın olduğu, sınıf düzeyine göre de mezun olacak olan öğretmen adaylarının dijital okuryazarlık beceri düzeylerinin daha yüksek olduğu görülmüştür. Yaş, aile gelir durumu, kişisel bilgisayara sahip olma, sosyal ağları kullanma ve internette geçirilen zaman değişkenine göre yapılan analizlerde anlamlı bir farklılığın olmadığı görülmüştür
Milletlerarası Ceza Hukukunda Yabancı Bir Ülkede Bulunan Malvarlığı Değeriyle İlgili Olarak El Koyma Kararı Verilmesi ve Yerine Getirilmesi Sorunu
Authors: KAYA Münevver İlay Vuslat
Published: July 2023

Arama ve el koyma tedbirleri, kişilerin temel hak ve özgürlüklerine müdahale niteliği taşımaktadır. Bu sebeplerle koruma tedbirleri uygulamaya konulurken hukuka uygun şekilde uygulama gerçekleştirilmesi önem arz etmektedir. Koruma tedbirlerinden biri olan el koyma tedbirine başvurulurken orantılılık ilkesinin de gözetilmesi gerekmektedir. El koyma kararlarının farklı ülkelerde nasıl uygulandığı konusu yıllardan beri tartışmalara konu olmaktadır. Milletlerarası ceza hukuku bağlamında yurtdışında bulunan Türk vatandaşlarının suç işlemeleri söz konusu olduğunda işlediği suça ilişkin el koyma kararının Türkiye’de uygulamaya konulması sorun olarak karşımıza çıkmaktadır. Milletlerarası Ceza Hukukunda Yabancı Bir Ülkede Bulunan Malvarlığı Değeriyle İlgili Olarak El Koyma Kararı Verilmesi ve Yerine Getirilmesi Sorunu”nun tespiti ve bu sorunun giderilmesine ilişkin olarak konunun detaylı bir şekilde açıklanması amacıyla hazırlanmış bu çalışmada, 5237 sayılı Türk Ceza Kanunu, 6706 sayılı Cezaî Konularda Uluslararası Adlî İş Birliği Kanunu ve diğer ceza hukukuna ilişkin normatif düzenlemeler dikkate alınarak el koyma hükümlerinin nasıl uygulanacağından bahsedilmekte ve Avrupa Konseyi, Avrupa Birliği ve Birleşmiş Milletler Sözleşmeleri kapsamında el koyma hükümleri ve yerine getirilmesi ayrıntılı bir şekilde ele alınmaktadır. Ayrıca Uluslararası Adli İşbirliği Anlaşmaları çerçevesinde el koyma kararı verilmesi ve bu kararın uygulanma usulleri açıklanmaktadır. Çalışmada konu ile ilgili Avrupa İnsan Hakları Mahkemesi’nin yaklaşımına ve el koymaya ilişkin vermiş olduğu bazı kararlardan örneklere de yer verilmektedir. Literatür incelendiğinde, Milletlerarası Ceza Hukuku ile Türk Ceza Hukuku’nun el koyma kararlarının karşılaştırmalı olarak ele alındığı bir çalışmaya rastlanmamıştır. Çalışmanın bu anlamda önemli bir boşluğu doldurabileceğine inanılmaktadır.
ЦІЛІСНИЙ ПІДХІД ДО ПІДГОТОВКИ ФАХІВЦІВ: СИНЕРГІЯ ОСВІТИ, НАУКИ ТА ВИРОБНИЦТВА В СУЧАСНИХ УНІВЕРСИТЕТАХ
Authors: Левчук Олена , Гаврилюк Наталія
Published: July 2023

В умовах війни збереження освітнього та культурного потенціалу відіграє важливу роль для майбутнього країни. З урахуванням теперішньої ситуації, стратегічні цілі та ключові завдання залишаються незмінними, адже повоєнний розвиток освітнього середовища у закладах вищої освіти, зумовлений інтенсифікацією науковомістких технологій, передбачає наявність відповідного кадрового забезпечення. Таким чином сформувався суспільний запит щодо спрямування процесу професійної підготовки на продуктивну навчально-пізнавальну діяльність, спеціалізацію та універсалізацію, збалансоване співвідношення новітніх досягнень теорії та практики. У дослідженні проведено системний аналіз літератури та нормативних документів, вивчено практику роботи навчальних закладів, підприємств, наукових установ, виробництв світу. Дані зібрані шляхом індивідуальних та групових інтерв’ю, опитувань, а також викладацького та адміністративного досвіду. У дослідженні розглядається необхідність модернізації та оптимізації закладів вищої освіти України на основі співробітництва ринку праці та професійної освіти. .Встановлено, що трансформація систем професійної освіти, відповідно до сучасних запитів та особистих потреб майбутніх фахівців, здійснюється шляхом синергії ресурсів науково-дослідних підприємств і виробництв разом із теоретичною підготовкою у професійний розвиток молоді. Ефективність такого підходу досягається завдяки створенню інноваційної структури освітніх програм орієнтованих на конкретну галузь, спільних дослідницьких проєктів з промислрвістю, системи підвищення кваліфікації науково-педагогічних працівників. Цьому сприяють навчально-наукововиробничі комплекси. В роботі запропоновано організаційно-педагогічні умови координації наукового, освітнього, інноваційного та технологічного потенціалу колективів-засновників таких комплексів. У статті окреслено цілісний підхід щодо реалізації освітніх програм в описаних умовах. Отримані висновки сприяють переосмисленню шляхів оптимізації професійної освіти на основі інтеграції освітніх програм та професійних стандартів задля становлення студентів як успішних професіоналів в майбутньому.
ВИКОРИСТАННЯ ІМЕРСИВНИХ ТЕХНОЛОГІЙ У ПІДГОТОВЦІ МАЙБУТНІХ ІНЖЕНЕРІВ
Authors: Ткачук Вікторія , Єчкало Юлія , Хоцкіна Світлана , Маркова Оксана , Хоцкіна Валентина
Published: July 2023

Цифровізація усіх сфер діяльності людини призвела до значного підвищення вимог до підготовки сучасних інженерів. Це зумовило необхідність цифровізації процесу підготовки майбутніх фахівців. На думку науковців, найбільш ефективними і безпечними є технології віртуальної та доповненої реальності. Автори статті аналізують переваги та недоліки застосування цих технологій, а також описують приклади успішного впровадження імерсивних технологій у навчальний процес. Стаття також наголошує на необхідності підготовки викладачів до використання імерсивних технологій в навчальному процесі. Мета статті: аналіз особливостей використання імерсивних технологій у підготовці майбутніх інженерів. Завдання дослідження: проаналізувати досвід використання імерсивних технологій у підготовці майбутніх інженерів; навести елементи методики використання імерсивних технологій у підготовці майбутніх інженерів; дібрати засоби імерсивних технологій, таких як доповнена та віртуальна реальність, для супроводу навчання майбутніх інженерів у закладах вищої освіти. Об’єкт дослідження: використання імерсивних технологій у закладах вищої освіти. Предмет дослідження: використання імерсивних технологій у підготовці майбутніх інженерів. Результати дослідження: у статті подано методику використання технологій віртуальної та доповненої реальності у процесі підготовки майбутніх інженерів. Методика була успішно впроваджена в лабораторіях Криворізького національного університету та довела свою ефективність під час дистанційного навчання в умовах пандемії COVID-19 та російської агресії в Україні. Висновок: застосування імерсивних технологій у навчанні майбутніх інженерів може значно поліпшити якість підготовки здобувачів і допомогти їм краще розуміти складні концепції та процеси. Тим не менш, необхідні подальші наукові розвідки у напрямі впровадження сучасних цифрових технологій у підготовку інженерів в університетах задля формування конкурентоспроможного компетентного фахівця.
Scientific and theoretical substantiation of the system of improving selection and breeding work in dairy cattle breeding in the Novosibirsk region
Authors: Bogdanova O. V. , Kamaldinov E. V. , Kulikova S. G. , Garth V. V. , Petrov A. F. , Narozhnykh K. N. , Zhigulin T. A.
Published: July 2023

In the article, the authors presented the main achievements and problems of developing dairy cattle breeding associated with selection and breeding work in the Novosibirsk region. It is necessary to solve the following tasks step by step for the purpose of the sustainable, progressive development of the industry and improvement of selection and breeding work with dairy cattle in the region: the creation of a regional/regional council for breeding work; organization of the Novosibirsk tribal union of dairy industry enterprises; formation of an assistant service based on the Novosibirsk State Agrarian University (NSAU) in cooperation with the Siberian Federal Scientific Center for Agrobiotechnologies of the Russian academy of sciences and JSC Novosibirskagroplem (RSIC – Regional Selection and Information Center); formation of a unified global database of breeding resources of the Siberian Federal District (SFD), the central regions of the Russian Federation, member countries of the EAEU (Eurasian Economic Union) using foreign data sources; development and implementation of an information and analytical system that allows you to automate selection and breeding work at the level of the economy, region, country/countries; automating the process of phenotyping of dairy cattle and improving the quality of the work of assessors (classifiers) of the exterior. The implementation of the tasks outlined will contribute to the consolidation of approaches at the regional level. It will lead to an increase in the quality of primary zootechnical accounting, which, in turn, will allow the assessment of the genetic potential of dairy cattle productivity, taking into account regional specifics, with high accuracy. It is expected that the result of such activities will be the development of appropriate domestic software tools for gaining technological sovereignty and ensuring the food security of the region and the country.
Features of accumulation and variability of stable strontium in some organs and tissues of landrace pigs
Authors: Zaiko O. A. , Konovalova T. V. , Glushchenko E. E. , Korotkevich O. S. , Petukhov V. L. , Sebezhko O. I.
Published: July 2023

The authors in the article demonstrated the results of assessing the level of stable strontium in the skeletal muscles, liver, kidneys and spleen of Landrace pigs at the end of the technological cycle. The studies were performed on clinically healthy animals raised in a large pig farm in the Altai Territory. The conditions of keeping the animals corresponded to those typical for meat fattening up to 100 kg. Feeding was carried out with complete feed. Elemental analysis of samples of parenchymal organs and muscle tissue was performed using inductively coupled plasma atomic emission spectral analysis. Data processing was performed using Microsoft Office Excel and the R programming language in the data analysis environment RStudio version 2022.07.2+576 (RStudio, PBC). The distribution did not correspond to normal in all cases. The dispersions are not homogeneous. Based on the mean value and median, an increasing ranked series of strontium content in organs and tissues were established: liver = skeletal muscles < spleen < kidneys, in numerical terms: 1: 1: 3.7: 4.7 and 1: 1: 3.9: 5.7 respectively. Medians for stable strontium in the liver, kidney, spleen, and skeletal muscle were 0.024; 0.130; 0.089 and 0.023 mg/kg, respectively. Reference intervals for the liver are 0.004-0.043 and for the spleen - 0.030-0.145 mg/kg. The most significant range of variability is characteristic of the kidneys of pigs. A considerable uniformity is typical of the liver and skeletal muscles. Using the Kruskal-Wallis test, it was established that the accumulation of stable strontium significantly differs in the examined organs and tissues of pigs (H = 68.9, df = 3, p < 0.0001). Pairwise comparison showed significant differences for the kidney-liver, spleen-liver, skeletal muscle-kidney, and skeletal muscle-spleen pairs. Two clusters were identified according to the similarity of strontium accumulation: liver and skeletal muscles, kidneys and spleen. The calcium-strontium ratio, taking into account medians, for skeletal muscles was 1:1833, and for the liver - 1:1870. The established results can serve as an approximate physiological norm for the concentration of stable strontium in individual structures of the organism of Landrace pigs under the conditions of Western Siberia.
Dynamics of the immune response in laboratory animals to the introduction of a protective protein of the cause of respiratory syncytial infection in cattle
Authors: Kolesnikovich K. V. , Krasochko P. P.
Published: July 2023

The authors in the article presented the results of assessing the immune response of guinea pigs using the protective protein of the bovine respiratory syncytial infection virus (RSI), obtained using recombinant E. coli BRSV-F1. The research was carried out in the branch laboratory of veterinary biotechnology and infectious animal diseases of the Vitebsk Order of the Badge of Honor of the State Academy of Veterinary Medicine. The average titer of specific antibodies of guinea pigs to the use of the protective protein of the bovine RSI virus was studied in 9 experimental groups and one control group. Blood sampling was carried out at the beginning of the experiment, before the second immunisation and 14 days after the second immunisation. The average titer of specific antibodies to the use of the protective protein of the bovine RSI virus was determined using an indirect hemagglutination reaction with an erythrocyte diagnosticum containing the bovine respiratory syncytial virus (RSV). With the introduction of samples of the prototype vaccine containing the gene encoding the production of the bovine RSI virus protein: group 1 - whole bacteria E. coli BRSV-F1 with an inducer of protein synthesis IPTG; 2nd, whole bacteria E. coli BRSV-F1 with protein synthesis inducer IPTG + 15% adjuvant IZA-15; 3rd, bacterial lysate E. coli BRSV-F1 with an inducer of protein synthesis IPTG; 4th – E. coli bacterial lysate BRSV-F1 with protein synthesis inducer IPTG + 15% adjuvant IZA-15; 5th - protective protein F1 + 15% adjuvant IZA-15; 6th - protective protein F1 + 2% cellulose, 7th - inactivated bovine RSV (JSC «Belvitunipharm») + 15% adjuvant IZA15; 8th - Hiprabovis 4 vaccines (HIPRA, Spain) and 9th - Bovi-shield Gold FP 5 L5 vaccines (Zoetis, USA) - in the experimental groups, an increase in antibody titer in paired blood sera was noted compared to the control group. From the data obtained, it was concluded that the studied samples of the vaccine prototype containing the gene encoding the production of the bovine RSV protein are not inferior in immunogenic activity to the vaccines Bovishield Gold FP 5 L5 and Hiprabovis 4. Therefore, the protective protein of the bovine RSI virus can be included in the composition of vaccines against this pathology to replace the cultural virus.
Interbreed differences in the cholesterol profile in cattle in Western Siberia
Authors: Sebezhko O. I. , Konovalova T. V. , Korotkevich O. S. , Petukhov V. L. , Sebezhko A. N. , Zaiko O. A. , Tarasenko E. I.
Published: July 2023

The authors studied the leading indicators of the cholesterol profile of high-density lipoproteins (HDL-C), low-density lipoproteins (LDL-C) and total cholesterol (TC) in Black-and-White, Red Steppe and Holstein breeds of the second or third lactation, bred in large livestock farms—complexes on the territory of Western Siberia. Metabolism and concentration of lipid complexes of cholesterol status play a cardinal role in the homeostasis of cellular metabolic processes. The critical role of serum lipoproteins in cholesterol metabolism is well recognised, as is their role as predictors of cardiovascular disease. At the same time, the atherogenic effect of LRN-C is associated with the transfer of fatty acids, which act as energy substrates for ATP synthesis. Anti-atherogenic properties characterise HDL-C and have an antioxidant and anti-inflammatory effect. The concentration of HDL-C - was determined by the precipitation method of phosphotungstic acid with magnesium chloride; the level of LDL-C - by the enzymatic colourimetric direct method, total cholesterol - by the process of enzymatic hydrolysis and oxidation of CHOD-PAP using reagent kits “HDL-Cholesterol-Novo”, “LDLCholesterol-Novo-A”, “Cholesterol-Novo” (“Vector-Best, Russia. The content of OH and LDL-C in the blood serum of cows at the age of the second or third lactation bred in Western Siberia is higher than the generally accepted standard values, which reflects a different degree of adaptation to climatic conditions. Ranked series of breeds (p < 0.05) according to LDL-C: black-and-white → Holstein → red steppe, medians were 4.91; 2.77 and 2.24 mmol/l, respectively. Differences between the indicators of HDL-C and LDL-C in Black-and-White, Red Steppe and Holstein cows were established, which indicates the genetic determination of the level of lipoproteins in the blood serum. The strength of the influence of the cow breed factor on the level of HDL-C in blood serum was 29%, LDL-C - 17%.
Microbiological parameters as an indicator of acrogenic transformation of medium solonetz by forage crop rotations
Authors: Korobova L. N. , Ricksen B. S. , Lomova T. G.
Published: July 2023

Vast territories of Western Siberia (about 40%) are saline. On such lands, perennial grasses - phytomeliorants are mainly grown. The article presents the results of a four-year study of plant-microbial interactions in medium-sodium solonetz under fodder crop rotations with sweet yellow clover and awnless brome. The studies were conducted in the Baraba lowland, where crop rotations using layer-by-layer tillage were cultivated at the SSRIF (Siberian Scientific Research Institute of Feed) station for 33 years. In a six-field crop rotation with sweet clover in the first field, sweet clover of the Alsheevsky variety was sown with a cover crop – Sudan grass of the Novosibirskaya 84 variety; the second field was occupied by sweet clover; the third field was planted with Krasnoobsky oats. After that, everything was repeated all over again. In the crop rotation with rump, millet Kormovoe 45 was buried in the first field; in the second field, an awnless brome cultivar of the Siberian Scientific Research Institute of Agriculture -189 and millet were planted. Then the rump grew for four years. As a result of tillage and long-term exposure to phytomeliorant herbs in the 0–20 cm layer of medium solonetz, the biodiversity of bacteria has changed, the nitrification activity of the soil has increased by 1.9–2.3 times (primarily affecting the productivity of grasses cultivated in crop rotations). Under the sweet clover, the process of microbiological humus accumulation was activated. Using metagenomic analysis of 16S rRNA, four taxonomic groups of bacteria (phyla) were identified, significantly different from the virgin soil. In both crop rotations in the average solonetz, under the influence of agrobiological reclamation, the proportion of bacteria of the phylum firmicutes, mineralises of complex nitrogen-containing substances and producers of plant growth stimulants, as well as beta- and deltaproteobacteria, functionally associated with improving soil fertility, increased. Under the rump, the representation of Chloroflexi, indicators of soil density, significantly decreased.
Adaptation of plum home (Prunus domestica) micro plants to in vivo conditions
Authors: Lozhkin A. V. , Markova M. G. , Somova E. N.
Published: July 2023

The aim of the research was the possibility of using zeolite for the adaptation of micro plants of plum home variety Kazanskaya under in vivo conditions. The control was a substrate for experiments based on grassroots peat (manufactured by JSC “Udmurttorf”, Udmurt Republic, Russia). In the studied variants, zeolite (Tatarsko-Shatrashanskoe deposit, Republic of Tatarstan, Russia) was added to peat in 60, 90, and 120 g/l doses. Microplants were also planted on a 100% zeolite substrate. It has been established that the survival rate of domestic plum micro plants to non-sterile conditions in a grassroots peat substrate with the addition of zeolite in all doses is significantly higher than in the control variant (78.3%) and varies within 86.7–99.2%. The survival rate of domestic plum micro plants in a 100% zeolite substrate was 80.8% at the control indicator’s level. At the first stage of adaptation, the growth length of micro plants in the bottom peat substrate with the addition of zeolite at doses of 60 and 90 g/l increased significantly. It amounted to 1.9 and 3.3 cm, respectively, with 1.2 cm in control. Compared with the maximum allowable duration of adaptation according to GOST R 54051-2010 of 45 days, the transformation of home plum was 21 days in general. At the same time, in the variants with the addition of zeolite to the substrate based on grassroots peat at doses of 60: 90 and 120 g/l, the growth length of home plum micro plants was, on average, 6.0, 8.0, and 5.3 cm, respectively, and the height of adapted micro plants to the end of the second stage of adaptation were 7.0; 9.0; 7.3 cm, which exceeded the performance of State Standard (SS) R 54051-2010.
Iğdır yöresindeki koyunlarda Schmallenberg virus enfeksiyonunun belirlenmesi
Authors: KIZILTEPE Şemistan , ERTAŞ Fatma , COŞKUN Nüvit , TARHANE Serdal , KOÇAK Gökhan , YILMAZ Volkan , UZLU Erdoğan
Published: July 2023

Bu çalışmada, Iğdır ilinde yetiştirilen Morkaraman ırkı atık yapmış ve Brucella Spp. yönünden negatif koyunlarda, Schmallenberg virus enfeksiyonu varlığının indirekt ELISA yöntemi ile ortaya konulması amaçlanmıştır. Bu amaçla; Iğdır ilinde yetiştirilen Morkaraman ırkı, abort yapmış 2-6 yaş arasındaki toplam 180 adet koyundan alınan kan örneği değerlendirilmiştir. Etken, Schmallenberg virusuna spesifik antikorların tespit edildiği ELISA (IDEXX Schmallenberg Ab Test®, IDEXX, Switzerland) yöntemi ile değerlendirilmiştir. Araştırmada incelenen 180 koyundan 7 (% 3,88) tanesi şüpheli ve 8 tanesi de (% 4,4) seropozitif olarak tespit edilmiştir. Çalışma, Iğdır ilinde Schmallenberg virusun varlığının bildirildiği ilk çalışmadır.
Representation of a prominent public figure of Yuriy Fedkovych in Chernivtsi’s cultural memory narrative
Authors: Herehova Svitlana
Published: July 2023

The body of the article goes on to discuss the problem of a new portrayal and interpretation of a significant impact of the Ukrainian outstanding writer and a public figure Yuriy Fedkovych on the cultural memory of the capital of Bukovyna – Chernivtsi.Since memory policy has become a crucial construct of social practices, the author’s focus revolves around a variety of theoretical perspectives of memory studies and explores the domain of honouring an outstanding public figure. Through the prism of memory studies, the author puts an emphasis on various commemorative practices such as erecting monuments, establishing museums, celebrating anniversaries, arranging mass events, naming cultural, artistic and educational institutions, renaming streets, creating new traditions, etc.Together these studies provide important insights into Yuriy Fedkovych’s invaluable contribution as its editor into the socially and politically integrated contents of the first Ukrainian newspaper «Bukovyna». Being a forerunner of the Ukrainian national revival, Yuriy Fedkovych was deeply concerned with the sufferings and needs of the ordinary peasants of Bukovyna and made his best of involving them in cultivating their national awareness and identity.Noteworthy, the «Bukovynian nightingale’s» literary, political and social legacy earned him deep respect not only among the progressive intelligentsia of Ukraine in late 19th and early 20th centuries, but also our contemporaries’ aspirations to practise societal memories and engrave Yuriy Fedkovych on the individual and collective memory of both Bukovyna and Chernivtsi.The author boils down that the above-said is exemplified, at the city level, in the following commemorative practices: a) caring for a historical graveyard of Yuriy Fedkovych, located in the «Historical and Cultural Reserve “Cemetery in Zelena St.”»; b) arranging and renewing various events and festivities of the cycle of excursions in Yuriy Fedkovych Literary Memorial Museum; c) holding scientific conferences and annual presenting of each of the volumes of the modern five-volume edition of the writer’s works; d) honouring the outstanding public figure’s legacy, in April 1989 Chernivtsi University, one of the oldest classical universities in Ukraine, was named after Yuriy Fedkovych, to commemorate the «Bukovynian Nightingale» among youth and students; e) awarding the best educators of the city with the highest educational prize of the Chernivtsi City Council – Yuriy Fedkovych Award that was established in 1994; f) a solemn meeting of intelligentsia, academia, students and schoolchildren to traditionally award the winners of the Yuriy Fedkovych Literary and Art Prize. The venue of an annual ceremony is the city downtown space near the monument to Yuriy Fedkovych (made of bronze, the sculptor V. Hamal). It should be articulated that this cultural memory space has been conveying a powerful message and bearing strong Ukrainian national energy.
Models of the lipovans’ integration into the multi-ethnic environment of bukovyna: from preservation of ethno-cultural identity to non-ethnic and globalization impacts
Authors: Vorotniak Ivan
Published: July 2023

The article under study highlights the process of resettlement and adaptation of Old Believers in the multi-ethnic environment of Bukovyna in the late 18th – early 20th centuries. The representatives of the Austrian administration of the region were active supporters of involving the Lipovans, motivating their perspective for Vienna officials by the fact that the new settlers, owing to their hard work and practical farming skills, will be able to influence positively the economic development of Bukovyna.
The author verifies the evidences of contemporaries who confirm that the anticipations of local officials were largely satisfied – the Lipovans were quite successfully integrated into the economic life of their new homeland. The Old Believers were promptly associated with hard-working and enterprising people, who generally led a healthy lifestyle, preserving their ethno-cultural identity.
The researchers affirm that quite a lot of traditional elements of material and spiritual culture were preserved for a long time, although certain changes took place in the course of time under the influence of non-ethnic factors in the environment of the Lipovans of Bukovyna. The main factor that facilitated the preservation of the traditional way of life of the Old Believers was the system of prohibitions and prescriptions of a religious and moral-ethical nature. Simultaneously, under the influence of scientific and technical progress, there is a partial recession of clearly regulated canons among the Lipovans, a gradual attachment to the technical benefits of civilization.
The consequences of the globalization processes influence can be considered as a recess of an isolated way of life, contacts with representatives of other ethnic groups and confessions, which resulted in certain changes in the everyday and ritual spheres, the spreading of the practice of marriages with non-believers, the transition to Orthodoxy of the Nikon’s model, etc.
Influence of the negative phenomena of the russian occupation government on the population of Galicia and Bukovyna during World War I
Authors: Khoma Viktoriia
Published: July 2023

The article deals with the situation of the population on the Eastern Frontline during World War I. The main focus is on the living conditions of the frontline population with the enemy army and the way of life under occupation. Large focus is on the attitude and behavior of the population of Galicia and Bukovyna to the Russian military. The aspect of interaction between the local population and the occupying forces is important in the article. The author considered the specifics of looting and robberies by the occupying army of the local population. The prevailing attitudes of the population towards Russian soldiers are analyzed, and the attitude and perception of the Russian military in Galicia and Bukovyna are separately considered. The author pays special attention to the evolution of the views of the local population in relation to the enemy troops, so if initially there was mutual interest, then already the 2nd and 3rd occupations show indifference and even hostility towards the Russian soldiers. In the conclusions, the author emphasizes that the situation of the population often depended on the situation at the front. If the situation at the front was difficult, the troops robbed and looted the occupied population. The article draws attention to the fact that the military did not despise away from robberies, looting and corruption, and the life of the population was difficult under the conditions of occupation. In general, the author does not observe large-scale cooperation between the population and the occupying forces. Summing up, the author notes that the occupations of the Russian troops differed in many ways, but the goal was basically the same: joining new territories to the empire, only the methods of achieving this goal were different.
АНТИКРИЗОВЕ УПРАВЛІННЯ ЯК КОМПЛЕКСНА СИСТЕМА ЗАПОБІГАННЯ КРИЗОВИМ СИТУАЦІЯМ
Authors: ТКАЧЕНКО Алла
Published: July 2023

Антикризове управління підприємством ­ це комплекс заходів та стратегій, що застосовуються з метою подолання кризових ситуацій та забезпечення сталого розвитку організації. У сучасному динамічному бізнес-оточенні підприємствам необхідно готуватися до можливих криз, а також ефективно реагувати на загрози і проблеми, що вже виникли. Антикризове управління є невід'ємною частиною стратегічного планування та керівництва підприємством. Воно передбачає аналіз поточної ситуації, виявлення ризиків та вразливостей, розробку планів запобігання та реагування на кризові явища. Грамотне управління за умов кризи дозволяє підприємству мінімізувати втрати, зберегти конкурентоспроможність і навіть знайти нові можливості для його розвитку.

Сучасне ділове середовище характеризується високим ступенем невизначеності, складності та мінливості. Наразі підприємства постійно стикаються з різними кризовими ситуаціями, такими як економічні спади, фінансові проблеми, зміна ринкової кон'юнктури, конкуренція, технологічні зміни, природні та соціальні катаклізми тощо. В умовах такої нестабільності щоб мінімізувати ризики та забезпечити стійкість підприємства необхідно вчасно реагувати на загрози та проблеми, запобігати кризам або швидко виходити з них, мінімізуючи втрати. Глобалізація та посилення конкуренції підприємства стають перед кризами більш вразливими. Міжнародні ринки, зміни у законодавстві та політичній ситуації, торговельні війни, фінансові кризи в різних країнах – все це може позначитися на стабільності та результативності роботи підприємств. Антикризове управління допомагає адаптуватися до змін, знаходити нові можливості та залишатися суб’єктам господарювання у складних умовах бути суттєво конкурентоспроможними.
IMPLEMENTASI PENERAPAN STRUKTUR DAN SKALA UPAH PADA PERSEROAN TERBATAS BEST LOGISTICS SERVICE INDONESIA DIHUBUNGKAN DENGAN PERATURAN PEMERINTAH NOMOR 36 TAHUN 2021 TENTANG PENGUPAHAN
Authors: Sopyan Sopyan , Guntara Deny , Abas Muhamad
Published: July 2023

“Pengusaha wajib menyusun dan melaksanakan struktur dan skala pengupahan di perusahaan dengan memperhatikan kemampuan dan produktivitas perusahaan,” terang Pasal 21 Peraturan Pemerintah Nomor 36 Tahun 2021 Tentang Pengupahan. di PT, sejalan dengan hal tersebut. Best Planned operations Administration Indonesia yang merupakan organisasi PMA Jepang yang berpartisipasi dalam administrasi strategi otomotif yang dicanangkan pada tahun 2003 yang merupakan salah satu organisasi Honda Gathering di Indonesia, telah mulai melaksanakan estimasi konstruksi dan skala mulai sekitar tahun 2014. Penelitian hukum empiris adalah istilah untuk studi semacam ini. Dimulai dengan data sekunder kemudian dilanjutkan dengan data primer dari masyarakat atau lapangan dalam hal ini pihak-pihak yang terlibat dalam pelaksanaan Peraturan Pemerintah Nomor 36 Tahun 2021 tentang Pengupahan. Sementara itu, dilihat dari gagasan pemeriksaan ini bersifat ekspresif, artinya memberikan gambaran yang wajar tentang penggunaan Undang-undang Tidak Resmi Nomor 36 Tahun 2021 tentang Pengupahan di PT. Administrasi Operasi Terbaik Indonesia. Berdasarkan temuan penelitian, implementasi Pasal 21 Peraturan Pemerintah Nomor 36 Tahun 2021 Tentang Pengupahan Pada PT Perusahaan telah menjalankan Best Logistics Service Indonesia sejak tahun 2014, namun perusahaan menghadapi tantangan, seperti kenaikan upah yang meningkat setiap tahunnya sedangkan volume produksi menurun, yang akan berdampak signifikan pada kemampuan perusahaan untuk menerapkan struktur dan skala upah serta masa kerja pekerja yang rata-rata berusia di atas 10 tahun.
Formulation and Evaluation of Chitosan as Disintegrant for Fast Disintegrating Tablet with Fennel Seed Extract (Foeniculum vulgare)
Authors: Pratama Adam Ferdian Sigit , Budi Setia , Melviani Melviani
Published: July 2023

Kitosan merupakan polimer yang berasal dari cangkang hewan laut yang berpotensi digunakan sebagai disintegran. Kitosan diformulasikan dengan ekstrak biji adas menjadi sediaan Fast Disintegrating Tablet (FDT) ini untuk meningkatkan efektifitas terapi pada pasien. Penelitian ini bertujuan untuk mengetahui pengaruh kitosan sebagai disintegran pada sifat fisik FDT Ekstrak Biji Adas. Metode penelitian menggunakan metode quasi experimental dengan rancangan one-group post-test only. Dibuat 4 formula FDT dengan variasi jumlah kitosan yaitu 6 (F1), 12 (F2), 18 (F3) dan 24 (F4). Tablet dievaluasi secara organoleptis, keseragaman bobot, keseragaman ukuran, kekerasan, kerapuhan, waktu hancur, waktu pembasahan, dan waktu disintegrasi. Hasil penelitian dianalisis secara deskriptif dan statistik menggunakan one-way ANOVA dilanjutkan post-hoc tukey. Hasil evaluasi fisik dihasilkan tablet berwarna coklat tua, berbau aromatik adas, rasa pahit pedas, dan bentuk bulat. F2 memiliki kekerasan 3,3 kg kerapuhan 0,56% waktu hancur 162 detik pembasahan 10,08 menit dan disintegrasi 54 detik memenuhi semua ketentuan tablet FDT. F1, 3, dan 4 tidak sesuai dengan persyaratan tablet FDT. Kitosan 4% dapat digunakan sebagai disintegran dan memberikan pengaruh aspek kekerasan, kerapuhan, waktu hancur dan waktu pembasahan.
Pelaksanaan Komunikasi Situation Background Assessment Recommendation (SBAR) Dalam Kegiatan Timbang Terima (Hand Over ) Di Ruang Perawatan
Authors: Mutmainah Siti , Purnomo Heru , Muawanah Muawanah , Wahyudi Teguh , Sugianto Sugianto
Published: July 2023

Latar Belakang: Komunikasi dalam praktek keperawatan professional merupakan unsur utama bagi perawat dalam melakukan asuhan keperawatan untuk mencapai hasil yang optimal. Kegiatan keperawatan yang memerlukan komunikasi Situation Background Assessment Recommendation (SBAR) salah satunya adalah  Komunikasi saat serah terima tugas ( Overan).Tujuan: Diharapkan penelitian ini bisa dijadikan referensi dalam melakukan komukasi SBAR dalam melaksanakan timbang terima (Hand Over) untuk meningkatkan keselamatan pasien di Rumah Sakit dan mengetahui gambaran pelaksanaan komunikasi SBAR dalam kegiatan timbnag terima di ruang perawatan Rumah Sakit.Metode: Metode yang digunakan dalam penelitian ini menggunakan telusur jurnal dengan Google scholar, Science direct dan Pubmed.Hasil : Setelah dilakukan analisis artikel, 8 artikel menunjukkan bahwa, ada pengaruh dan hubungan komunikasi SBAR dengan pelaksanaan timbang terima (Hand Over).Simpulan : Komunikasi SBAR sangat efektif saat dilaksanakan dalam kegiatan timbang terima (hand over).
Pengelolaan Defisit Pengetahuan Pada Lansia Dengan Diabetes Mellitus Type II Di RSUD Dr. R Soetijono Blora
Authors: Abidin Zainal , Puspitasari Anita , Prasetyo Agus , Warijan Warijan , Indrayana Tavip
Published: July 2023

Latar Belakang: Prevalensi lansia dengan diabetes mellitus di Indonesia tahun 2021 menduduki 10,3 juta dan meningkat pada tahun 2045 sebesar 16,7 juta. Manajemen diabetes tipe 2 adalah diet sehat, meningkatkan aktivitas fisik dan menjaga berat badan, obat oral dan insulin untuk mengontrol kadar glukosa darah. Defisit pengetahuan diet, minum obat dan olahraga berhubungan dengan keterbatasan kognitif lansia ditandai dengan pasien mengatakan tidak mengetahui cara penanganan diabetes dengan benar sering didapati dilapanganTujuan: Menggambarkan asuhan keperawatan diabetes mellitus pada lansia dengan fokus studi pengelolaan defisit pengetahuan di RSUD Dr. R Soetijono Blora. Metoda: Rancangan penelitian ini menggunakan pendekatan penelitian deskriptif, melalui studi kasus dan menggunakan pendekatan proses keperawatan. Pengumpulan data dilakukan dengan wawancara, observasi, pemeriksaan fisik, dan studi dokumentasi keperawatan. Hasil: Setelah dilakukan asuhan keperawatan lansia selama tiga hari, di dapatkan hasil klien memperoleh peningkatan pengetahuan spesifik tentang diabetes mellitus (diet, minum obat dan olah raga) dan mengetahui cara penanganan diabetes dengan benar. Saran yang diajukan, agar keluarga melakukan pendampingan tentang cara penanganan diabetes pada klien lansia. Kata kunci: Diabetes mellitus, lansia, defisit pengetahuan.
A COMPARATIVE STUDY OF FINANCIAL PERFORMANCE IN PT PHAPROS TBK BEFORE AND AFTER INITIAL PUBLIC OFFERING
Authors: Fathin Khusnun , Murtini Sri , Ayundyayasti Prima , Raharjanti Rani
Published: July 2023

The decision to Go Public has a great influence in enhancing the company’s performance particularly the company’s financial performance.  The purpose of this research is to test whether there are significant differences in the financial performance of PT Phapros Tbk before and after going public through financial ratios. The financial ratios used are Current Ratio (CR), Quick Ratio (QR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Investment (ROI), Return on Equity (ROE), Total Asset Turnover (TATO), and Fixed Asset Turnover (FATO). The population of this research is the financial statements of PT Phapros Tbk, while the sample used is the financial statements for the 2016-2021 period. The data analysis technique used is ratio analysis and then quantitative analysis using the IBM SPSS version 26 application, the tests carried out include descriptive statistical analysis, normality testing, and hypothesis testing. The results of this research state that the financial performance of Current Ratio (CR), Quick Ratio (QR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Investment (ROI), Return on Equity (ROE), and Total Asset Turnover (TATO) have significant difference between before and after going public. While the financial performance of Fixed Asset Turnover (FATO) did not have a significant difference after going public.
PERAN BUDAYA KERJA DALAM MEMEDIASI PERBAIKAN BERKELANJUTAN DAN INOVASI KERJA TERHADAP KINERJA KARYAWAN
Authors: Saiful Saiful , Badruzaman Jajang , Hanapia Asep Yusup
Published: July 2023

Human resources are an important aspect of business management, through innovative approaches that can improve the economic, technological, social, cultural and corporate environment. The purpose of this study was to identify and analyze the role of work culture in mediating continuous improvement and work innovation on employee performance in the footwear industry at PT. Changshin Reksa Jaya. As well as the influence of continuous improvement and work innovation into a work culture in improving the performance of footwear industry employees. The research method used in this study is a survey method, while the types of data used in this study are primary data and secondary data. The object of this research is the footwear industry employees of PT. Changshing Reksa Jaya, with a sampling technique using a simple random sampling method. The data analysis technique used is path analysis. The results of this test prove that partially and simultaneously the role of work culture in mediating continuous improvement and work innovation has a significant positive effect on the performance of employees in the footwear industry at PT. Changshijn Reksa Jaya.

Keywords: Continuous Improvement, Innovation, Culture, Performance
예산지원과 거버넌스 간의 관계: 패널 그랜저 인과성 검정을 통한 분석
Authors:   Korea Association of International Development and Cooperation, Kim DaEun , Kim Chong-sup
Published: July 2023

Purpose: This paper investigates the causal direction between budget support and good governance in foreign aid. In other words, does good governance attract budget support, or does budget support foster good governance? Originality: While the existing literature approaches the relationship between budget support and governance from the perspectives of aid selectivity and aid effectiveness, this study focuses on the causal direction between budget support and governance, bridging the two bodies of scholarship. Methodology: Using the Panel Granger causality test proposed by Dumitrescu and Hurlin, the study analyzes budget support and governance data from 2000 to 2019 from a panel of 57 recipient countries. Result: The study finds evidence of bidirectional causality between budget support and governance in general, with governance functioning as both a condition for receiving budget support and an outcome of budget support. The study also finds that the presence of Granger causality varies across different income groups and governance dimensions. Conclusions and Implication: The noteworthy analysis from these findings is that governance dimensions that are found to attract budget support are closely entangled with political dynamics. These findings highlight the intricate interplay between governance and political factors in shaping the outcomes of budget support programs. Our study also hints at the potential of budget support programs to contribute to improving governance in recipient countries.