bluuebunny/crossref_metadata_2025 huggingface dataset:
Value and Life Meaning Aspects of the Moral Component of Spiritual Capacities: The Relationship in Russian Students Sample
Authors: Ozhiganova Galina V.
Published: January 2022

The article is devoted to the axiological (value-meaning) sphere of Russian students. The author analyzes the definitions and concepts of values and meanings of life in domestic and foreign psychology, pointing out that many researchers note a close relationship between these constructs. The value-meaning aspects of the personality are considered in the context of the study of spiritual capacities, i.e., their moral component. Among the subcomponents of the moral component of spiritual capacities, three blocks are identified: (1) motivational-axiological - value-meaning (spiritual and moral qualities, striving for meaning); (2) affective-motivational - selfless love (spiritual altruistic orientation, empathy); and (3) cognitive-affective - conscience. This work is focused on the motivational-axiological block. The purpose of the study is to identify whether the value-meaning sphere, considered as part of the moral component of spiritual capacities, is balanced in modern student youth, which implies the consistency of the functioning of the spiritual and moral qualities (reflecting an orientation towards higher values), and the aspiration for meaning. The research objectives are to reveal the connections between the spiritual and moral qualities and the components of the value-meaning sphere (life-meaning orientations, value Spiritual satisfaction) among students; to establish the level of manifestation of these qualities in the studied sample; and to determine the differences in all the considered indicators between the male and female respondents. The sample was made up of 196 students (males = 73%; females = 27%; М = 19.76; SD = 1.556). The following inventories were used: The Spiritual Personality Inventory (SPI) by A. Husain, M. Anas (adapted by G.V. Ozhiganova); The Life Meaning Orientation Test (LMOT) by D.A. Leontiev; the scale of Spiritual satisfaction of the Axiological Orientation of a Personality 4.5 (AOP4.5) test by A.V. Kaptsov. The results of the study confirmed the hypothesis: on the sample of students, a significant positive relationship was established between the spiritual and moral qualities, reflecting the orientation of a person towards higher values, with aspirations for meaning and spiritual satisfaction. Gender differences were revealed only on the scale of Spiritual satisfaction - it was higher in girls. In the student sample, an average level of manifestation of spiritual and moral qualities was established.
Semantic Condensations in French and Russian Proverbs Based on the Thematic Group Family
Authors: Nelyubova Natalia Yu. , Dugalich Natalia M. , Ershov Victor I.
Published: January 2022

The article is devoted to the study of semantic condensations in French and Russian proverbs from the point of view of family values perception by native speakers of French and Russian. The analysis was carried out based on a study of a card index of proverbs extracted from paremiographic sources that offer a presentation of the material on a thematic basis and contain headings and subheadings related to family and family relations. In order to achieve greater objectivity of the results, the authors carried out a selection and counting of the number of identical proverbial units of the studied thematic group both in French (114 units) and Russian (270 units) paremiological dictionaries. A quantitative and semantic analysis of the key lexemes associated with family presented in the titles of headings, subheadings and proverbs of the card index allowed identify semantic condensations, which most clearly reflect behavioural priorities and peculiaritites of values comprehension. Proverbial semantic condensations are understood as the main meanings and moral and ethical formulations, containing in a condensed form the meaning of a proverb and excluding its figurative component, which may differ in various languages. A comparative analysis made it possible to identify both universal and specific components in the considered French and Russian proverbial condensations, as well as values and anti-values adjacent to the family, which enables us to characterize their perception and functioning in the system of value coordinates of the studied ethnic groups. The presence of significant similarities is explained by the universality of family values and their understanding. Differences mainly lie in the fact that in the French material there is a more individualistic and pragmatic-everyday orientation, while in the Russian material there is a tendency towards the collective (family) and an emotional-sensory orientation. Russian proverbs are distinguished by a greater degree of concentration of thematic key lexemes. The differences in semantic condensations, the value perception of the family, and their representation using units of different linguistic levels, the functioning of which is explained by a combination of typological features of the compared languages, once again demonstrated the connection between the latter, the uniqueness of the world perception and the way of thinking of individual ethnic groups.
Structural and Semantic Analysis of English and Russian Proverbs about Marriage as a Source of Expression of Cultural and National Identity
Authors: Orlova Tatiana G.
Published: January 2022

The article is devoted to the comparative structural and semantic analysis of proverbs of the English and Russian languages with the meaning marriage. The novelty and relevance of the study consists in the fact that the proverbs that go to the heart of the current problems of marriage relations were first analyzed with the use of comparative approach in the context of structural and semantic analysis. In the course of the analysis, on the material of the proverbs of these languages, the main meanings of the proverbs were identified and systematized. The proverbs reveal the view on the value of marriage, the view on the predestination of marriage, the roles of husband and wife, controversial aspects of marital relations, as well as the question of the unity and strength of the family. An important part of the article is the study of male and female views on the problem of marriage, family life and the choice of a life partner. In English proverbs, a critical attitude towards marriage and the mention of the advantages of a bachelor life can be found more often. In Russian proverbs, marriage is generally viewed more positively but almost half of the proverbs that reveal the hardships of life in marriage are proverbs that convey a womans view of marriage. The article reveals lexical components, syntactic structures, artistic techniques and figurative means pertain to the proverbs of both linguistic and cultural ethnic groups. The presence of unique and distinctive proverbs in each language reflects the peculiarities of the historical and cultural experience of the two peoples, but the proverbs of both languages also have many common features. This is explained both by the community of human nature and knowledge, and by borrowing from common sources. Both Russian and English proverbs are characterized by using methods of comparison, contraposition, allegory, the use of personifying metaphors, lexical antonymy, the use of zoonyms, proper nouns and somatisms. In Russian, the emotional and expressive component is higher due to the use of diminutive suffixes, vernacular and vulgar words, they represent more widely archaisms and vocabulary associated with the realities of peasant life. Most Russian proverbs are composed according to the laws of the folklore genre and have a compositional completeness due to their rhythmic and phonetic design. Most of the English proverbs contain sayings, teachings, and use more abstract and neutral vocabulary, although there are also bright and original proverbs among them. The author reveals interaction of the figurative means and the conceptual component of proverbs and concludes that the linguistic means and figurative motivation of proverbs are related to the peculiarities of the national-cultural thinking of the both peoples.
Evolution of the Associative-Verbal Network of the Concept “Old Age” in the Language Consciousness of the Native Russian-Language Speakers of the 20s of the XXI Century
Authors: Safaralieva Lubov’ A.
Published: January 2022

The development of information technologies, change of political system and other socio-political changes in the life of any state, leave an imprint on the linguistic consciousness of a typical native speaker. Notwithstanding, the national conceptual sphere or nave linguistic picture of the world has undergone significant changes, for all the changes in the world around us are fragmentally recorded in the collective linguistic consciousness of Russian language native speakers. The concepts of old age that were relevant to the residents of our state three decades ago, have undergone significant changes. Negative attitude to the old age, pessimism, and a sense of the inevitable end of life, have been replaced by the hope of a prosperous, happy, financially stable old age. The younger generation does not hesitate to draw a parallel between such concepts as old age and retirement - this fact was recorded for the first time as previously, the scientific studies based on data from associative experiments, hadnt noted similar approach. The above conclusions were obtained as a result of a chain associative experiment with the word-stimulus old age, which involves obtaining 3 reactions of students to this stimulus (on the basis of the Faculty of Philology of the RUDN). 99 students (aged 17-25), native speakers of the Russian language, were selected to participate in the experiment (these parameters are reflected in the questionnaire of the subjects). Due to the unfavorable epidemiological situation and the conditions of distance learning, the experiment was conducted in an online format using the MS Forms application. The obtained resulting associative-verbal network of the concept old age was compared with the characteristics of the above-mentioned concept, recorded in the Associative Dictionary of the Russian Language edited by Yuri Nikolaevich Karaulov.
Semantic Differential as a Method for Studying Attitudes to the Native and Russian Languages in Context of Psychological Acculturation
Authors: Novikov Alexey L. , Novikova Irina A.
Published: January 2022

The relevance of research on the factors of acculturation is constantly increasing in current globalizing and rapidly changing world. The proficiency the language of the host country is one of the most important preconditions for ones successful entry into a new culture, but until recently there were practically no studies on attitudes towards the language as a factor of the acculturation in the international students. The purposes of the pilot empirical study presented in the article were to identify and compare: (1) attitudes towards the native and Russian languages in the groups of Azerbaijani and Chinese university students, and (2) the correlations between attitudes towards the Russian language and the level of acculturation to Russia in these groups of the international students. The study involved 93 (58% - females) Chinese students and 62 (60% - females) Azerbaijani students studying in bachelors and masters degrees at various Russian universities. To diagnose attitudes towards the native and Russian languages, the author's version of the semantic differential (SD) of 10 bipolar scales was used. To measure the level of acculturation The Acculturation Scale to Russia by A. Ardila et al. was applied. The results of the research show that the similarity prevails in attitudes towards the native and Russian languages on most of the SD scales in both groups, (excluding differences in the assessing of the understandableness of the Russian language, and the popularity of the native language). In contrast, there are much more intercultural differences in the factor structures of the SD scales, especially when assessing the Russian language. In turn, assessments of the Russian language on most SD scales are positively associated with the level of acculturation in the international students, but these correlations are more pronounced in the group of Chinese students. The findings of the study can be used both by the Russian language teachers for international student, and by researchers of the acculturation process with the aim of further improving methods for diagnosing its factors and predictors.
Thematic Representation and Linguo-Cognitive Structure of the Businesswoman Image from the Perspective of Gender-Professional Axiology
Authors: Tameryan Tatyana Yu. , Zyubina Irina A. , Dzhigkaeva Alla V.
Published: January 2022

The article is devoted to the field modeling of the verbal representation of the stereotypical image of a businesswoman - a new phenomenon in the Russian mentality. A comprehensive description is carried out in the sociolinguistic, linguo-cognitive, discursive and gender aspects based on the integrative cognitive-functional analysis of the linguo-culturally marked components of the stereotype image by the methods of a semantic-cognitive, discursive, contextual, conceptual analysis, the method of field modeling and interpretation of the data obtained. The described fragment of the worldview is a pioneering field of comprehension of new phenomena of reality in the framework of the analysis of business discourse and national conceptual spheres. The empirical material of the study was the results of a survey of professional feminine and masculine groups. The nucleus of the heterostereotype of a businesswoman was revealed, based on the ideas enshrined in the minds of the male entrepreneurs - feminine strategies of business communication and an integral set of roles and status positions of the performer and assistant, in which the leading place is given to men, and the secondary - to women. In addition, the analyzed linguistic material demonstrated the transformation of traditional female roles of a wife and a mother towards male roles of a breadwinner and a leader. So, the autoimage of a businesswoman is a complex cognitive structure that includes a set of social roles and functions, numerous gender prescriptions and stereotypes. The nucleus of auto-representations of a businesswoman has also made up a cognitive attribute of female business communication strategies. The feminine role-playing set, according to the women entrepreneurs, includes the traditional roles of a housewife, a mother, a wife, a weak woman, a parity spouse and a hybrid feminine-masculine image. According to the study, the actualization of new feminine roles does not eliminate the socio-cultural background of a womans development in society, but tends to preserve traditional female behavior patterns in combination with components determined by civilizational processes.
Semiotics of Advertising Communication in WEB 2.0 Network Social Services
Authors: Zotova Anna S.
Published: January 2022

The article is devoted to the study of semiotics in the advertising communication of web 2.0 network social services. The purpose of the article is to analyze the publications of various brands on social Internet services focused on communication with the consumer and the subsequent study of the features of the use of semiotics tools. The relevance of the article is due to the fact that the modern information society has increased interest in semiotic systems, including in the field of Internet communication. The modern vision of semiotics has gone beyond the traditional framework and defined it as part of global and local communication in web 2.0 social network services, not only between Internet users, but also in the areas of B2B and B2C. The study of the possibilities of semiotics in advertising communication on web 2.0 social platforms, using the example of search engine applications, the social network Instagram, and company sites, in this article is based on the works of R. Barthes, J. Baudrillard, Y. Lotman, and U. Eco. This material confirms our hypothesis that today, especially since the beginning of the pandemic, communication on web 2.0 services is not limited only to text with a picture/photos or videos, more and more often there are visualized scenes created with the help of graphic design with the use of symbols and iconic signs that are familiar to the consumer, which he easily decodes, since they are inscribed in his socio-cultural coordinate system. The innovation of the research is based on the fixation of modern criteria of advertising Internet communication: polycode, intertextuality and multimedia, used as a way of working with target audiences. The novelty of the material consists of the understanding that semiotics today is a new look not only at the branch of scientific knowledge, but also at the practical possibilities of sign systems in the digital age, when the sign becomes a part of the socio-cultural space, a trend of the global world, a tool for transmitting information, knowledge, positioning, a tool for manipulation, influence, and attracting attention. Thus, brands working with the audience in todays realities should take into account not only the product preferences of consumers, but also broadcast their social / civic activity.
Address to the Nation as a Genre of Military-Political Discourse
Authors: Solopova Olga A. , Naumova Ksenia A.
Published: January 2022

The political rhetoric prevailing in democratic countries does not allow an open demonstration of commitment to military means of conflict resolution and, therefore, naturally gives rise to a special type of discourse, the linguistic and extralinguistic contexts of which are determined by the goal of initiating a war. This study aims to analyze the components of military-political discourse, as well as the ways they are implemented in the texts and the role they play in manipulating public opinion. The authors defines military-political discourse as the discourse of political elites accompanying various stages of military operations and developed to substantiate the need for their initiation based on the fundamental values of a particular society. The relevance of this study is determined both by the increased interest in military conflicts in modern society and by the insufficient study of military-political discourse in general. Address to the nation is one of the main genres of military-political discourse. The novelty of the research is determined by the authors approach to the analysis and interpretation of military-political discourse. The original texts of the addresses to the nation by B. Obama and D. Trump dedicated to the US military operations in Syria are used as the research material. The choice of these texts is due to their significant role in the coverage of the US Syrian campaign. Describing military-political discourse requires the use of a number of methods, namely descriptive and comparative methods, dictionary definitions and contextual analyses, as well as the method of critical discourse analysis. The authors established that, regardless of the administration in power, address to the nation as a genre of military-political discourse implies a certain scenario based on the following scheme: greeting - address to the nation agenda - description of US actions - description of violence (accusations) - description of the US role in the world - reference to previous military campaigns - call to action. The authors comes to the conclusion that each of these components plays a substantial role in the structure of military-political discourse and is realized through a certain set of discursive means that do not depend on the political preferences of a speaker.
The Idiolect of Ernestine de Champourcin in Terms of Cultural Accommodation
Authors: Druzhkov Yakov M. , Chesnokova Olga S.
Published: January 2022

This article is devoted to the idiolect of Ernestina de Champourcin, a contemporary of the Generation-27, an iconic group of Spanish poets of the 20th century. The authors propose is to consider the poetess's idiolect in the aspect of cultural accommodation beyond the traditional translation discourse, through the analysis of two poetry collections - Presencia a oscuras and Primer exilio which stand at the turn of two stages of Ernestina de Champourcin's creative work. The authors analyse the aesthetic, cognitive and linguistic vectors of the poet's idiolect and systematise the reasons for its dynamics. On the basis of the comparative analysis of the elements of the poetic idiolect of her works of different periods, the authors note that the idiolect evolves in accordance with the conditions created by cultural accommodation, and therefore the consideration of cultural accommodation is possible not only in the context of translation adequacy and equivalence, but also chronologically, at the level of idiolect, as evidenced, in particular, by the use of regional variations of lexical units, syntax and the prevalence of this or that temporal plane. The analysis of idiolect makes it possible to narrow the perspective of the material under study, and thus represents the first link of the work on poetic translation. It is argued that the translation of a poetic text is impossible without considering the internal cultural accommodation of the idiolect, which takes place according to the cultural accommodation of the individual and independently of the translation. Based on their analysis, the authors emphasize the role of idiolect as a key factor in the studies devoted to the chronological description of the creative formation of any poet.
Latviešu valodas seno (16.–18. gs.) tekstu valodniecisko pētījumu bib- liogrāfija (līdz 2019. gadam)
Authors: Andronova Everita , Siliņa-Piņķe Renāte , Trumpa Anta
Published: January 2022

Elektroniskā bibliogrāfija aptver no pētniecības pirmsākumiem 19. gadsimtā līdz 2019. gadam tapušos valodnieciskos pētījumus par latviešu valodas 16.–18. gadsimta tekstiem. Tajā apkopoti dažāda ap- joma pētījumi, sākot no zinātnisko konferenču tēzēm un beidzot ar vairāku sējumu izdevumiem.
Percepción paterna acerca de su participación en el parto
Authors: Silva Dreyer Ana María , Carrasco Carré Cynthia , Oliva Sánchez Daniela , González Salas Catalina , Gálvez Loyola Ángela , Faúndez López Flavia , Tapia Jofré Bárbara , Orrego Vergara Ariadna , Cid Armijo Yuseska
Published: January 2022

Antecedentes. La atención del parto se ha ido modificando progresivamente, dando paso a una atención personalizada, la cual releva el acompañamiento a la mujer. En Chile hay avances en la materia, aun cuando los estudios suelen estar más centrados en el efecto en la mujer que en la vivencia de los padres. Conocer su visión es relevante para la promoción de su participación.
Objetivo. Describir la percepción que tienen los padres acerca de su participación en el parto.
Material y método. Estudio cualitativo, que aplicó una entrevista semiestructurada a 28 participantes. La información fue procesada mediante análisis de contenido cualitativo.
Resultados. La percepción general de los padres acerca de su participación en el parto es positiva, y saben que es un derecho. Una motivación central es considerar especial el momento, en el cual deben estar presentes. Valoran haber sido partícipes, destacan haber podido apoyar a sus parejas, y opinan haber recibido una buena atención por parte del equipo de salud.  No obstante, para algunos fue una experiencia negativa por el sufrimiento de la madre, y por insatisfacción con la atención clínica recibida. Cierta insatisfacción se dio por la resolución de tipo de parto vía cesárea, a pesar de la preferencia por un parto natural.
Conclusiones.   Los padres valoran su participación en el parto como experiencia relevante en sus vidas. Se observan condiciones favorables para involucrarlos más activamente. Se recomienda mayor educación antenatal, participación en la decisión del tipo de parto, adecuación física hospitalaria, y desarrollo de facilidades y legislación laboral.
Composición y actividad antifúngica del aceite esencial de Fabiana imbricata contra levaduras del género Candida
Authors: Madrid-Villegas Alejandro Martín , Venegas-Valdés Camila Marcela , Martínez-Lobos Manuel Alejandro , Morales-Abularach Ana Lizeth , Calderón-Fernández Valeska Lorena , Flores-González Susana Belen , Olave-Gonzalez Vania Catalina , Bravo-Lobos Ignacio Andrés
Published: January 2022

El objetivo de este estudio fue evaluar la actividad anti-fungica del aceite esencial (AE) de Fabiana imbricata Ruiz & Pav contra cinco especies de Candida comúnmente asociadas a enfermedades ginecológicas. El aceite esencial de las hojas fresca de F. imbricata fue obtenido por hidrodestilación y caracterizado mediante la técnica de cromatografía de gases acoplada a espectrometría de masas (CG/EM). Se evaluó la actividad anti-fúngica a diferentes concentraciones del AE mediante el método de microdilución. Los compuestos más abundantes identificados en el AE (7a-isopropenil-4,5-dimetiloctahidroinden-4-il) metanol (43,66%), bulnesol (17,02%) y T-muurolol (5,75%). El AE mostro una potente y selectiva actividad anti-fúngica sobre el crecimiento de la levadura patógena Candida guilliermondii con una concentración mínima inhibitoria de 10 μg/mL, superior al control positivo clotrimazol que presento un valor de 15 μg/mL. Estos resultados confirman las propiedades antimicrobianas de los aceites esenciales y su posible uso en el manejo de las cepas de C. guilliermondii de importancia para pacientes inmune deprimidos y como posibles alternativas a los fungicidas sintéticos.
A Review of Machine Learning Approach for Twitter Sentiment Analysis
Authors:   Computer Science Department, College of Science, Al-Nahrain University, Baghdad-Iraq, W. Habib Mohammed , N. Sultani Zainab ,   Computer Science Department, College of Science, Al-Nahrain University, Baghdad-Iraq
Published: January 2022

One of the active sciences or studies whose importance is rising is the science of sentiment analysis. The reason is due to the increasing sources of data that require investigation. Among the most valuable sources is Twitter, in addition to Facebook and other social media platforms. The objective of sentiment analysis is to classify sentiment/opinions of users as positive, negative, or neutral from textual data. This analysis is valuable for many applications that require understanding people's or users' opinions and emotions about a particular topic, product, or service. Several researchers tackle the problem of sentiment analysis using machine learning algorithms. In this paper, a comparative study is presented of various researches conducted a sentiment analysis on social media and especially on Tweets. The survey carried out in this paper provides an overview of preprocessing steps, machine learning algorithms, and approaches used for sentiment classification during the period 2015-2020.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DAN DANA ALOKASI UMUM (DAU) TERHADAP FISCAL STRESS DI PROVINSI JAMBI
Authors: Ulfa Q Marya , Haryadi Haryadi , Gowon Muhammad
Published: January 2022

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap tekanan keuangan (fiscal stress) pada Kabupaten dan Kota di Provinsi Jambi Periode 2015-2018. Sampel penelitian ini yaitu 9 Kabupaten dan 2 Kota di Provinsi Jambi periode 2015-2018 yang berjumlah 44 indikator. Penelitian ini merupakan penelitan kuantitatif dan data dalam penelitian menggunakan data skunder sehingga alat analisis data dalam penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda. Hipotesis pada penelitan ini adalah Pendapatan Asli Daerah (PAD) berpengaruh terhadap fiscal stress, Dana Alokasi Umum (DAU) berpengraruh terhadap fiscal stress dan Pendapatan Asli Daerah (PAD) serta Dana Alokasi Umum (DAU) secara bersama sama berpengaruh terhadap fiscal stress. Namun hasil penelitian menunjukkan PAD dan DAU tidak berpengaruh baik secara parsial maupun simultan terhadap fiscal stress.
Kata Kunci: Penadapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Tekanan Keuangan (Fiscal Stress), Kinerja Keuangan, dan Otonomi Daerah
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KESUKSESAN PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH SEBAGAI VARIABEL INTERVENING
Authors: Rizka S Anggie , Zamzami Zamzami , Gowon Muhammad
Published: January 2022

Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Kesuksesan Penerapan Sistem Informasi Pengelolaan Keuangan Daerah sebagai Variabel Intervening. Sampel pada penelitian ini adalah 27 (dua puluh tujuh) OPD Kota Jambi.  Data dalam penelitian adalah data primer. Metode analisis yang digunakan adalah Path Analysis dan Sobel Test dengan menggunakan program SPSS 25. Hasil   penelitian menunjukkan Kompetensi Sumber Daya Manusia dan Kesuksesan Sistem Informasi Pengelolaan Keuangan Daerah berpengaruh secara parsial dan simultan  positif signifikan terhadap  Kualitas  Laporan  Keuangan. Sistem Pengendalian Internal berpengaruh negatif signifikan terhadap Kualitas Laporan Keuangan. Kompetensi Sumber Daya Manusia berpengaruh terhadap Kualitas Laporan Keuangan melalui Kesuksesan Penerapan Sistem Informasi Pengelolaan Keuangan Daerah sebagai varibel intervening. Sedangkan Sistem Pengendalian Internal tidak berpengaruh terhadap kualitas laporan keuangan melalui kesuksesan penerapan Sistem Informasi Pengelolaan Keuangan Daerah sebagai varibel intervening.
Kata kunci: Kompetensi Sumber Daya manusia, Sistem Pengendalian Internal, Kesuksesan Penerapan Sistem Informasi Pengelolaan Keuangan Daerah, Kualitas Laporan Keuangan.
PENGARUH PENGUNGKAPAN DIMENSI CSR TERHADAP KINERJA KEUANGAN DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERBANKAN DI BEI DAN MSE TAHUN 2017-2019
Authors: Nurfitriani Nurfitriani , Mukhzarudfa Mukhzarudfa , Wahyudi Ilham
Published: January 2022

Penelitian ini bertujuan untuk mengetahui pengaruh dimensi ekonomi CSR, sosial dan lingkungan terhadap kinerja keuangan dan dampaknya terhadap nilai perusahaan pada perbankan di Bursa Efek Indonesia (BEI) dan Malaysia Stock Exchange (MSE) tahun 2017-2019. Populasi penelitian ini adalah perbankan di BEI dan MSE. Teknik pengambilan sampel menggunakan purposive sampling yaitu sebanyak 30 untuk perbankan di BEI dan 27 untuk perbankan di MSE. Teknik analisa yang digunakan adalah analisis jalur dan uji beda dengan bantuan program SPSS 23. Hasil penelitian menunjukan bahwa secara parsial dimensi ekonomi CSR dan lingkungan berpengaruh terhadap kinerja keuangan pada perbankan di BEI sedangkan dimensi lingkungan berpengaruh terhadap kinerja keuangan pada perbankan MSE. Kemudian hasil parsial dimensi ekonomi CSR dan sosial tidak berpengaruh terhadap nilai perusahaan baik pada perbankan di BEI maupun MSE, sedangkan dimensi lingkungan berpengaruh terhadap nilai perusahaan pada perbankan di MSE. Hasil secara simultan menunjukan CSR seluruh dimensi tidak berpengaruh terhadap kinerja keuangan dan nilai perusahaan pada perbankan di BEI sedangkan CSR seluruh dimensi berpengaruh terhadap kinerja keuangan dan nilai perusahaan pada perbankan MSE. Kinerja keuangan berpengaruh terhadap nilai perusahaan baik pada perbankan di BEI maupun MSE. Hasil uji intervening menunjukan bahwa dimensi ekonomi CSR, sosial dan lingkungan berpengaruh terhadap nilai perusahaan melalui kinerja keuangan baik pada perbankan di BEI maupun MSE. Hasil uji beda menunjukan bahwa dimensi ekonomi CSR, kinerja keuangan serta nilai perusahaan berbeda antara perbankan di BEI dan MSE, sedangkan dimensi sosial CSR dan lingkungan, tidak berbeda antara perbankan di BEI dan MSE

Kata Kunci:    Dimensi Ekonomi CSR, Dimensi Sosial CSR, Dimensi Lingkungan CSR, Kinerja Keuangan, Dan Nilai Perusahaan.
PENGARUH RISIKO PEMBIAYAAN, TINGKAT KECUKUPAN MODAL DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS BANK SYARIAH
Authors: Ridwan Ridwan , Zamzami Zamzami , Yudi Yudi
Published: January 2022

Memperoleh profitabilitas yang  besar /tinggi merupakan ekpekstasi seluruh perusahaan termasuk industri perbankan syariah yang ada di Indonesia agar going concern bank terjaga.  Dalam usaha mencapai profitabilitas tersebut ,  umumnya aktivitas operasional bank syairah akan dipengaruhi beberapa faktor diantaranya yaitu risiko pembiayaan yang dikelola, tingkat kecukupan modal yang dimiliki oleh bank dan bank akan berupaya  untuk melakukan efisiensi  operasional  seefektif mungkin.  Penelitian ini dilakukan untuk melihat apakah pengaruh dari risiko pembiayaan yang dikelola, tingkat kecukupan modal dan efisiensi operasional terhadap profitabilitas bank syariah. Sampel dalam penelitian ini diipilih dengan menggunakan  teknik purposive sampling method yang mengambil data laporan keuangan bank syariah selama periode 2015 sampai 2019. Penelitian ini menggunakan teknik analisis regresi uji t dan uji F ( ANOVA).  Hasil penelitian ini menunjukan bahwa terdapat pengaruh signifikan pada risiko pembiayaan (Financing to Deposit Ratio /FDR), tingkat kecukupan modal (Capital Adequacy Ratio/CAR) dan efisiensi operasional (Biaya Operasional Pendapatan Operasional/BOPO) terhadap pencapaian profitabilitas bank (Retun on Assests)  meski ada yang tidak memberi pengaruh secara signifikan pada risiko pembiayaan (Non Performing Financing/NPF) terhadap profitabilitas (ROA). Hasil penelitian ini sejalan dengan beberapa hasil penelitian terdahulu.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN RISIKO PERUSAHAAN
Authors: Erviando Z Robby , Mukhzarudfa Mukhzarudfa , Yudi Yudi
Published: January 2022

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pengaruh ukuran perusahaan (SIZE), leverage (DER), profitabilitas (ROA), likuiditas (CR), dan kepemilikan publik (Publik)  terhadap pengungkapan risiko perusahaan trade, services & investment yang terdaftar di Bursa Efek Indonesia periode 2015 – 2019. Populasi dalam penelitian ini adalah perusahaan trade, services & investment yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2019. Proses pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Perusahaan yang terpilih menjadi sampel penelitian berjumlah 45 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan menggunakan SPSS 22. Hasil penelitian menunjukkan bahwa secara simultan ukuran perusahaan, leverage, profitabilitas, likuiditas dan kepemilikan publik berpengaruh terhadap pengungkapan risiko perusahaan. Ukuran perusahaan dan leverage secara parsial berpengaruh terhadap pengungkapan risiko perusahaan, sedangkan profitabilitas, likuiditas dan kepemilikan publik secara parsial tidak berpengaruh terhadap pengungkapan risiko perusahaan.
HIV Preexposure Prophylaxis Training in Family Medicine Residencies: A National Survey
Authors: Jasper Byron K. , Becker James N. , Myers Allison , Cronholm Peter F.
Published: January 2022

Background and Objectives: Preexposure prophylaxis (PrEP) reduces HIV transmission among high-risk individuals. Yet, the HIV epidemic continues to expand among marginalized populations and America’s Southeastern states. Various barriers remain to PrEP uptake, namely provider knowledge and education. We sought to investigate residency training, competency, and prescribing of PrEP among population size. Additionally, we asked program directors to identify barriers to PrEP.
Methods: We surveyed family medicine program directors as part of the Council of Academic Family Medicine Educational Research Alliance survey from January 2018 through February 2018.
Results: Our survey questions had a 52.9% (276/522) response rate. No programs in rural communities less than 30,000 population (0/27) reported significant PrEP training for their residents; those in nonrural communities of at least 30,000 reported this training more frequently (41/246, 16.7%). Compared to Fischer expected values, the finding was statistically significant (P=.019); using a 75,000 population demarcation lowered significance (P=.192). We found programs that identify significant PrEP training also cite more PrEP prescribing within their practice (OR 7.27, P<.001). Programs with significant training also report their residents graduate with greater PrEP competency (OR 18.33, P<.001). The largest barriers identified were faculty expertise, not having enough high-risk patients, inadequate screening, and resident knowledge/training.
Conclusions: We identified natural associations between increased training in PrEP and perceived PrEP competencies. We identified a lack of significant PrEP training and associated PrEP competencies in rural residency programs. Barriers identified in this study can help inform curricular needs to improve primary care workforce capacity to lower HIV risk.
Multipropriedade imobiliária: uma análise da solidariedade na cobrança do Imposto sobre a Propriedade Predial e Territorial Urbana
Authors: Siqueira Marcelo Sampaio , Siqueira Natercia Sampaio , Lopes Valéria Moraes
Published: January 2022

O presente artigo trata da multipropriedade imobiliária e da hipótese de incidência do Imposto sobre a Propriedade Predial e Territorial Urbana (IPTU), pelo qual se empreende uma análise da sujeição passiva dos multiproprietários e da ocorrência do fato gerador da obrigação tributária principal, considerando o tratamento dado ao instituto pelo Direito Civil como forma de expressão contemporânea da propriedade. A pesquisa se justifica em face da necessidade de se apurar com exatidão o polo passivo da obrigação tributária na ocorrência de fracionamento da propriedade por período e na existência de várias matrículas para cada multiproprietário. O objetivo deste artigo é analisar o polo passivo da relação tributária, levando em consideração a posição dos tribunais e dos doutrinadores acerca do artigo 110 do CTN. Para o atingimento de tal finalidade, utilizou-se como metodologia as pesquisas bibliográfica, doutrinária e jurisprudencial e o método hipotético-dedutivo. Ao final, constatou-se que não constitui quebra de conteúdo de Direito Privado, no âmbito do assunto multipropriedade, a cobrança solidária pelo Município do tributo predial sobre a unidade.
Responsabilização de multinacionais por omissão no dever de vigilância
Authors: Azevedo Othon Pantoja Oliveira de , Achtschin Leonardo Vieira Arruda
Published: January 2022

A responsabilidade social corporativa constitui uma série de mandamentos voltados a uma atuação responsável das empresas, particularmente multinacionais e transnacionais. Previsto internacionalmente em instrumentos aprovados por organizações internacionais, constitui atualmente um compromisso voltado a uma maior accountability empresarial por meio da governança institucional, compreendida esta como normas procedimentais da empresa para salvaguardar sua atividade econômica de externalidades tanto internas quanto externas. Ligada diretamente a essa ideia de responsabilidade se encontra o dever de diligência, consistente na capacidade de identificar e encaminhar riscos advindos da atividade. Embora de grande importância na atualidade, a responsabilidade social das empresas ainda constitui uma norma internacional de voluntária, de modo de que sua inobservância não enseja maiores responsabilizações para empresas que a descumprem. Não obstante, movimentos mais contemporâneos na comunidade internacional têm buscado tornar a responsabilidade empresarial vinculante. Assim, tem-se buscado o cumprimento do dever de diligência via poder judiciário no local da matriz dessas multinacionais, tendo em conta fatos ocorridos em outros territórios. Exemplo desse movimento pode ser verificado a partir da promulgação de lei francesa de responsabilização das matrizes por atos irresponsáveis de suas filiais em outros países. O artigo possui como hipótese a tese de que a busca pela responsabilização pela omissão do dever de diligência tem modificado as jurisdições nacionais em transnacionais, podendo modificar o comportamento das multinacionais. A metodologia utilizada é a qualitativa-teórica, por meio de revisão bibliográfica, e análise qualitativa tanto de legislação internacional quanto de caso concreto. Ao final, conclui-se pela possibilidade de um pluralismo jurídico por meio da sincretização gerada pelas proposições de novos enunciados que se integram e transformam as instituições tradicionais dos Estados e, no limite, do próprio Direito Internacional Público.
Prefácio
Authors: Rodrigues Nathalia Kosinski , Ceretta Bruno José Queiroz , José Diego Flávio Fontoura , Risso Estéfano Elias , Gonçalves Frederico Paganin , Sliwka Gregório Schroder , Almeida Lúcio Antônio Machado , Souza Maria Gabriela Borges Puente de , Petiz Martin Magnus , Pilatti Nathália De Campos , Kretzmann Renata Pozzi , Flores Alfredo De Jesus Dal Molin
Published: January 2022

Prefácio ao n. 47 da Revista da Faculdade de Direito da UFRGS.
Direito Internacional e Direito Interno: análise no ordenamento jurídico angolano
Authors: Francisco João A.
Published: January 2022

O presente artigo é uma reflexão sobre a relação entre o Direito Internacional e o Direito Interno, no ordenamento jurídico angolano. A base deste é o artigo 13º da Constituição da República de Angola. Na verdade, a relação destes sectores no cômputo geral do direito não é amistosa em alguns ordenamentos jurídicos de vários países, mormente no que tange à hierarquia normativa e nos casos de conflitos normativos. No caso de Angola, o legislador parece salvaguardar estes aspectos através da incorporação das normas do Direito Internacional. Entretanto, nalguns casos o legislador não oferece uma solução definitiva do assunto, o que deixa em aberto a discussão (análise e interpretação). Neste contexto, o presente artigo pretende trazer a luz, as diversas posturas (posições) apresentadas pela doutrina (constitucionalista e internacionalista), e pela jurisprudência internacional. Entretanto, é evidente que actualmente não se conhece alguma constituição moderna que expressamente recuse a vigência na ordem interna do Direito Internacional.
Aplicações do Software Google Earth TM em Estudos Ambientais
Authors: Schleich Alisson Passos , Filho João Bernardes Da Rocha , Lahm Regis Alexandre
Published: January 2022

O presente artigo é do tipo estado do conhecimento sobre a aplicação do software Google Earth TM na educação. Visa a explorar e identificar as contribuições, potencialidades e desafios da utilização dessa ferramenta nos processos de ensino e de aprendizagem. Tem por objetivo, também, promover o conhecimento científico acerca da utilização do Google EarthTM em sala de aula, sobretudo no ensino básico. Para tanto, foram selecionados oito artigos que fazem relação entre o uso do Google EarthTM e a temática ambiental. O estudo revelou que o número de trabalhos sobre essa ferramenta tem aumentado, e as experiências ocorrem mais no ensino fundamental do que no médio. Os artigos evidenciam, ainda, que as atividades que utilizam o Google EarthTM contribuem com os processos de ensino e de aprendizagem, com potencial para geração de conhecimento por meio de análises de imagens, discussões e reflexões, no que diz respeito ao contexto dos estudantes.
O Desafio das Metodologias Ativas: construção de um jogo de Escape Room
Authors: Passos Marize Lyra Silva , Andrade Mariella Berger , Almeida Esther Ortlieb Faria de
Published: January 2022

Este artigo tem como foco descrever o processo de planejamento, implementação e avaliação do protótipo de um jogo on-line do tipo Escape Room para o ensino de conceitos básicos de metodologias ativas de aprendizagem, para alunos de um curso Técnico Subsequente em Multimeios Didáticos, ofertado na modalidade a distância. Este jogo foi planejado e desenvolvido com base no modelo ADDIE e sua avaliação feita baseada no Modelo de Avaliação de Jogos Educacionais, proposto por Savi et al. (2010). Para termos uma visão mais holística do jogo, este foi avaliado por alunos, professores e designers educacionais. Os resultados desta avaliação indicaram que, sob o ponto de vista da motivação para a aprendizagem, experiência do usuário e conhecimentos apreendidos, o jogo foi bem avaliado. Este ainda é um protótipo que passará por novos testes em contexto real, ou seja, junto aos alunos do cursos técnico para o qual ele foi planejado.
Aulas práticas síncronas na EAD: um relato de experiência
Authors: Gruber Crislaine , Mendonça Igor Thiago Marques
Published: January 2022

Este relato apresenta uma experiência da Especialização em Tecnologias para Educação Profissional, do Instituto Federal de Santa Catarina. Para elaborá-lo foram coletados os materiais usados na elaboração de uma aula prática a distância e analisados os dados da avaliação dos estudantes, procedendo-se, por fim, com uma discussão à luz da literatura. Busca-se detalhar como a prática foi planejada, produzida e realizada. Durante a aula, os professores orientaram cerca de 150 estudantes na criação de um vídeo sobre os conteúdos da disciplina de Produção de Recursos Educacionais, utilizando uma ferramenta de autoria online. Ao final da aula, os estudantes compartilharam seus vídeos e avaliaram a prática. A maioria deles concorda que a atividade contribuiu para o seu aprendizado e sua formação profissional, que a estratégia didática utilizada foi envolvente e os faz querer continuar no curso, que houve equilíbrio entre teoria e prática e que foi fácil entender a dinâmica utilizada.
Avaliação da Modalidade Remota de Ensino: Uma percepção a partir dos discentes do Ensino Superior
Authors: Espíndola Marcelo Agenor , Mafra Pereira Frederico Cesar
Published: January 2022

Este artigo teve como objetivo avaliar a modalidade de ensino remoto a partir da percepção de discentes do ensino superior. Para esta proposta, o estudo se sustentou em uma pesquisa descritiva de caráter quantitativo. Os dados foram coletados durante o período do retorno das aulas presenciais, via Google Forms, e analisados por meio da estatística descritiva. Os resultados apresentaram que o ensino remoto, mesmo surgindo como alternativa de manutenção do plano de ensino em períodos de isolamento social, não substitui a modalidade presencial na preferência dos discentes. Apesar da instituição pesquisada se posicionar a favor da modalidade presencial, tal preferência por parte dos discentes ultrapassa os critérios mercadológicos e avança para as dimensões sociais desses. Ressalta-se ainda que o modelo remoto trouxe reflexos ao modelo presencial, emergindo a necessidade de adoção de novas ferramentas digitais e metodologias no ambiente presencial de ensino.
The quality of SOEs’ annual financial statements: A critical analysis of the OECD guidelines
Authors: Smarra Margherita , Sorrentino Marco
Published: January 2022

National and international accounting literature and established accountancy laws now agree that the nature of invested resources, and — above all — pursued objectives, can modify the accountability of state-owned enterprises (SOEs). This accountability is characterised as being of public interest, and the efficacy of the statutory accounts model derived from the chosen business plan is consequently reduced. Based upon this hypothesis, the present work proposes an evaluation of the mandatory accounting regulations for Italian state-owned enterprises via an evaluation of compliance with the OECD guidelines of November 2015 regarding “disclosure and transparency”. Although the work substantially evidences compliance with the majority of OECD recommendations, it also highlights a concentration of non-compliance in areas regarding company performance statements