bluuebunny/crossref_metadata_2025_split huggingface dataset:
Testing Weak-Form Market Efficiency of Dhaka Stock Exchange
Authors: Hasan‬‬‬‬‬‬‬‬ Md.‬ Abu 
Published: March 2020

Measuring the efficiency of the stock market is an important research topic as there are various implications for investors. This paper investigates the weak form efficiency in the framework of the random walk hypothesis for the stock market in Bangladesh, employing both Non Parametric tests (Runs test and Phillips-Perron test) and Parametric tests (Autocorrelation test, Augmented Dickey-fuller test, and Variance Ratio test). The study uses daily return data for the three stock indices of Dhaka Stock Exchange such as DSI (from 02 January 1993 to 27 January 2013) with a total of 4823 daily return observations, DGEN (from 01 January 2002 to 31 July 2013) with a total of 2903 daily return observations, and DSE-20 (from 01 January 2001 to 27 January 2013) with a total of 3047 daily return observations. The evidence suggests that all the return series do not follow the random walk model, and thus the Dhaka Stock Exchange is inefficient in weak form. Thus, historical stock prices can be used to achieve superior gains from the stock markets in Bangladesh.
JEL Classification Code: C22, G10, G14
Industrial Discipline and Disciplinary Proceedings Mechanism in Industry in Bangladesh
Authors: Hasina Nusrat , Islam A. S. M. Zahidul 
Published: March 2020

Industrial Law, though it has grown prolific in recent years, lacks in one vital aspect, that is, it has no clear and understandable disciplinary procedure. Disciplinary action can be taken by the employer against an employee committing any misconduct mentioned in the statutory law and punishment can be awarded as deemed suitable in the circumstances of the case after making an enquiry as may be necessary. But principles of disciplinary action is not laid down anywhere in any enactment or any other rules framed so far. The result is that each employer has his own idea of discipline and his own method of its enforcement. Since so uniform guidelines of discipline exist in industrial law, an employer even though he wishes to be fair to the delinquent employee, often commits procedural errors which is natural in the absence of such guiding rules. This paper aims to improve our understanding the gap between existing law and real scenario relating to industrial discipline and disciplinary proceedings mechanism in industry in Bangladesh. This lacuna has, however, been made good by judicial pronouncement dealing with every aspect of disciplinary events in the industry. A domestic enquiry is based mainly on the principles of natural justice and procedure laid down by various decisions of the Apex Court which now provide for guiding principles in disciplinary action in industrial concerns.
JEL Classification Code: K3
Strategies for Organizational Intervention to Develop a World-Class Company
Authors: Vargas-Hernández José G. , Miranda M. I. Julián Adolfo Adame 
Published: March 2020

The aim of this paper is to present the case of organizational intervention in the monopolistic state-owned company, the Federal Electricity Commission (CFE). Here are presented the diagnosis of the CFE, the strategies in place to make it a world-class company and the results obtained. The trial follows the methodology of Organizational Intervention (Vargas-Hernandez, 2014); i.e. in three main areas that constitute the components of the classic strategic model of organizations (Vargas-Hernandez, p.44): the organizational structure axis, the axis of processes / technologies and mainly the third axis corresponding human behavior.

[El objetivo de este trabajo es presentar el caso de intervención organizacional en la empresa monopólica del Estado, la Comisión Federal de Electricidad (CFE). Se presentan el diagnóstico de la CFE, las estrategias establecidas para convertirla en una empresa de clase mundial y los resultados obtenidos. El ensayo sigue la metodología de Intervención Organizacional (Vargas-Hernández, 2014); es decir, en tres grandes ejes que constituyen, los componentes del modelo estratégico clásico de las organizaciones (Vargas-Hernández, p. 44): el eje de estructura organizacional, el eje de los procesos/tecnologías y principalmente, el tercer eje que corresponde al comportamiento humano.]
Xerodermia Pigmentosa. Reporte de dos casos clínicos
Authors: Olalla Lopez Evelyn Andrea 
Published: March 2020

La xerodermia pigmentosa (XP) es un trastorno autosómico recesivo. Se presenta con manifestaciones cutáneas como aparición de machas, pecas, eritema, vesículas, carcinomas y melanomas en zonas expuestas la radicación solar que incluyen piel y mucosas. Además de lesiones oculares como fotofobia, conjuntivitis, ulceras , ceguera y en ciertos casos alteraciones neurológicas.
Se presenta dos casos clínicos de pacientes con diagnostico de xerodermia pigmentosa con manifestaciones cutáneas, oftalmológicas y orales.
El objetivo de este artículo es presentar las manifestaciones orales que se presentan en la xerodermia pigmentosa , su diagnóstico precoz, tratamiento y prevención de las mismas.
Palabras claves: xerodermia pigmentosa, melanoma, cáncer, manifestaciones orales.
Prevalencia de Hipomineralización Incisivo – Molar (HIM) en niños entre 9-12 años de edad pertenecientes a dos escuelas de Quito, Ecuador; entre febrero y marzo de 2018
Authors: Chavez Nathaly 
Published: March 2020

La Hipomineralización Incisivo Molar (HIM) es un defecto cualitativo del esmalte que afecta a uno o más primeros molares definitivos, con o sin compromiso de los incisivos permanentes.
La prevalencia mundial de HIM oscila entre el 2.4% al 40% y, en Sudamérica su promedio es de 12,3%.
El objetivo de este estudio es estimar la prevalencia de Hipomineralización Incisivo Molar (HIM) en niños escolares entre los 9 y 12 años por medio de la exploración visual.
Se trató de un estudio transversal, descriptivo y cualitativo. Participaron 300 niños de 9 a 12 años de edad, que asistieron a dos escuelas de Quito, Ecuador, entre febrero a marzo de 2018. Fueron examinados por un operador calibrado. Se estableció el diagnóstico de acuerdo a los criterios de la Academia Europea de Odontopediatría y su severidad de acuerdo a los criterios de Mathu – Muju y Wright.
La prevalencia encontrada fue de 13,7%. No hay asociación entre la presencia de HIM y el género de los niños. La mayoría de casos se presentaron en escolares de 10 años. Las unidades dentarias más afectadas cualitativa y cuantitativamente fueron los primeros molares permanentes superiores. Las unidades dentarias menos afectadas cualitativa y cuantitativamente fueron los incisivos laterales permanentes inferiores
КОРУПЦІЙНІ РИЗИКИ В БАНКІВСЬКІЙ ДІЯЛЬНОСТІ
Authors: V. V. Shendryk  , T. L. Bilous  , V. A. Vatras  , O. I. Kryvenko  
Published: March 2020

Зазначено, що для України проблема протидії корупції сьогодні постає все жорсткіше та гостріше, оскільки відповідно до Угоди про асоціацію між Україною, з однієї сторони, та Європейським Союзом, Європейським Співтовариством з атомної енергії і їхніми державами-членами, з другої сторони, наша держава зобов’язалась її побороти.
Зроблено висновок, що одним із основних напрямів у сфері запобігання корупції є виявлення корупційних ризиків. Корупційні ризики постійно досліджують науковці та громадські організації в різних сферах, у тому числі й у банківській.
Досліджено наявні підходи до визначення поняття «корупційний ризик» і аргументовано, що більшість досліджень учених присвячені розглядові перш за все сутності економічного ризику, визначенню факторів і причин його виникнення, характеристиці методів оцінки ступеня ризику, а не самому корупційному ризику.
Зауважено, що сьогодні банківський сектор України перебуває у складному становищі, що зумовлено нестабільною економічною та політичною ситуацією, воєнними діями на території України, значним рівнем інфляції та девальвацією національної валюти. Наслідками програми оздоровлення банківської системи Національного банку України стало суттєве зменшення кількості банків і переважання частки державних банків у активах банківської системи.
На підставі аналізу Антикорупційної програми Національного банку України на 2018—2019 роки, затвердженої Рішенням Правління Національного банку та погодженої з Національним агентством з питань запобігання корупції, визначено можливі корупційні ризики в банківській діяльності та класифіковано їх на внутрішні (організаційно-управлінські, фінансово-господарські, кадрові, юридичні процедури діяльності банку) і зовнішні (діяльність ділових партнерів, у тому числі й органів державної влади, органів місцевого самоврядування, з якими банк перебуває у ділових стосунках).
Зазначено недоліки в Антикорупційній програмі Акціонерного товариства «Альфа-Банк» Версія 3.00, затвердженої рішенням Наглядової ради № 18 від 29.03.2019, та запропоновано внесення змін до неї з урахуванням змін в антикорупційному законодавстві.
Перспективними напрямами досліджень корупційних ризиків у банківській діяльності визначено питання механізмів оцінки корупційних ризиків у банківській діяльності, а також діяльність Уповноваженої особи з питань протидії корупції в банку.
TRANSFORMATION OF DIRECTIONS OF INTERACTION OF TAX BODIES AND ENTERPRISES IN THE PROCESS OF THE REALIZATION OF TAX CONTROL
Authors: M. I. Krupka  , G. Lew  , L. P. Tkachyk  , M. V. Rubakha  , О. S. Irshak  
Published: March 2020

The focus of tax reforms in Ukraine, the development of partnerships between payers and supervisors requires new approaches to tax control. The current state of the functioning of the tax control system in Ukraine shows the necessity and at the same time its unpreparedness to transition to more advanced forms, including horizontal monitoring.
The purpose of the article is to substantiate the need for effective interaction between taxpayers and controlling bodies in the context of improving the quality of tax control.
The methodological basis of the study, in particular the theoretical positions, is the methods of scientific abstraction, induction, deduction, logical method, etc. For analytical research mathematical methods were used, in particular correlation-regression analysis, methods of comparison and grouping, synthesis, tabular and graphical methods.
As a result of the research, it was found that the main factors hindering the implementation of horizontal monitoring in Ukraine are the lack of compliance with the legislative framework, the insecurity of the confidentiality of information on the activities of taxpayers, corruption in the DFS, large amounts of shadow economy in the country, etc. At the same time, the high level of inconsistency of the assessed tax liabilities and a considerable number of disputes as a result of this also confirm the low level of trust and cooperation between the DFS authorities and the payers.
The analysis of the state of tax audits and the dynamics of tax debt — the calculation of correlation relationships between these indicators (R2 = -0,92) and the forecast of tax debt — showed that preventive tax control measures do not discipline payers to pay them tax arrears, the conducted tax inspections have a positive effect on the repayment of the tax debt by the payers. Such research results indicate that there are problems in establishing trusting relationships between payers and supervisors and the need to find ways to adjust them in the context of the development of progressive forms of tax control.
VOLUME OF PUBLIC FINANCES AS A SUBJECT OF CONTROL
Authors: A. V. Khmelkov  
Published: March 2020

The method proposed in the article to accurately calculate the amount of public finances as a subject of control makes it possible to satisfy the socio-economic need in the definition of value of control subject. The main focus of the research is to identify an improved analytical indicator for calculating the value of public finances PFR* (formula (1)), which is more versatile and absolute indicator. The proposed improvements are to take into account the elements of purely financial origin, namely: Consolidated Budget and Single Country Contribution. Such composition of the improved indicator overcomes the flaw of the existing formula, where the elements are the institutions that make up the state social insurance system and have an unstable and volatile nature. This, in turn, allowed developing a number of formulas that were confirmed by the made calculations, in particular: formulas of the volume of control subject for the corresponding reporting period (according to the planned aggregate value of public finances of the country) (formulas (2), (3)); the formula of the volume of control subject for the relevant reporting period (as a cumulative indicator of the cost expression of the country’s public finances upon execution) (formula (4)); the formula of absolute damage to the subject of control (for the relevant reporting period) (formula (5)); the formula for calculating a parameter for an effective and highly efficient institute of counrty control (formula (6)). The obtained indicators PFR*, TSCPFY, TSCPFY*, ALTSCPFY* made it possible to analyze supervisory reviews undertaken by the agents of the national institute of control and work out the parameter of quality assurance and quality assessment of the national institute of control. According to these test results, the developed indicators proved to be the tools of theoretical and practical scientific research of the institute of control as one of the elements of the institutional infrastructure of public finances, which directly ensures their stability.
RENT AS A FINANCIAL INSTRUMENT FOR REGULATING THE DEVELOPMENT OF THE AGRARIAN SECTOR OF ECONOMY
Authors: А. О. Hutorov  , O. V. Zakharchuk  , O. I. Gutorov  , A. V. Ozarovska  , A. V. Tarasiuk  
Published: March 2020

The development of the agrarian sector of the economy, as well as of the entire national economy, should be based on a clear and consistent state regulatory policy. Rent is one of the most effective financial instruments for regulating the development of the agrarian sector.
As a whole, rent is defined as the income of any resources (production factors) owner that is not related to business activity. Onwards, economic rent is an over-income that the owner receives from using a variety of quality resources, the supply of which is limited in the long run. From the financial point of view, rent is part of the entrepreneur’s income, his unearned income. The consequence of excessive and uncontrolled macro-level rent-seeking behavior is the so-called «Dutch disease», which causes concentration of labor and capital in the services sector, its outflow from the real economy and the simultaneous replacement with unproductive inputs.
It is determined that the rent saturation of the GDP of Ukraine exceeds the world average values, that designates the national economy as a commodity one, testifies to the developmental, transitive nature of the economy, its direct dependence on the developed countries. Moreover, the dynamics of the annual indices of the physical volume of Ukraine’s GDP coincides with the dynamics of its rent withdraw, which shows the direct dependency of goods production and rent, thus defining the economic system as extensive and reindustrialized.
It is proved that amid non-renewable natural resources depletion, the economy of Ukraine is losing its potential and without drastic transformations, changes in technological structure and development of vertical integration, the crisis will only deepen. The implementation of the proposed measures will contribute to the return of rental over-income to those who have a constitutional right to get it, will provide additional financial resources to fulfill local budgets, especially rural territorial communities.
TARGET GROUPS FOR INCREASING FINANCIAL POTENTIAL OF THE PPP SECTORS IN ORDER TO THE GOVERNMENT’S FINANCIAL POLICY
Authors: V. F. Tyschenko  , V. M. Ostapenko  , V. V. Karpova  , F. A. Shigol  
Published: March 2020

The relationship between the financial potential of PPP sectors and financial policy has been identified, which testifies to the dependence of the overall development of public-private partnership on strategic decisions at the state level. An analysis of causal relationships with the use of the canonical correlation method has been carried out to determine the relationship between the financial potential of PPP sectors and the power of interaction with public finance policy. This allows not only to assess the prospects of the development of events in the event of a change in one of the indicators in a specific public-private partnership sector, but also in the presence of relevant mathematical and statistical models to obtain an estimate of the magnitude of secondary changes. In turn, government financial policy measures should be tailored to the current state of financial potential of public-private partnership.
It is revealed that the financial potential of PPP sectors has a high degree of interaction with financial policy, which is confirmed by the adequacy of the system of canonical correlation equations. Ranking the indicators of the financial potential of the PPP and determining their factor load allowed formulating targets. Target indicators of public-private partnership financial potential are selected based on the sectors that are the basis for adjusting the state's financial policy in order to increase the financial potential of the public-private partnership: in the public sector - indicators of budget expenditures and the degree of subsidized equalization of regions by the state; by the private sector - indicators of the volume of return of financial resources spent on fixed assets and profitability of business entities; in the financial and credit sector, is an indicator of lending to non-financial corporations.
THE GENDER LEADERSHIP AS AN ASPECT OF MANAGING EFFICIENCY IN MEDIA COMPANIES
Authors: М. О. Mazorenko  , H. N. Tarasiuk  , N. G. Grabar  , N. M. Burdeina  , I. S. Kucher  
Published: March 2020

The article deals with the theory of gender performativity by J. Butler in respect to gender leadership. The interpretation of this phenomenon offered by Guy Debord shows the results and stereotypes aimed at undermining the female potential of leadership. Gender inequality is particularly striking in the areas of business, management, and security and militarily services. Despite the fact that many media workers are women, most of them are against the ideas of equality, cooperation and integration. These and other problems are expressed by different viewpoints by both academics and prominent politicians. They stress that women’s access to key positions in companies, the management hierarchy, and the government of the country should be changed. Nevertheless, many questions remain unanswered, like «who is the ‘real’ democratic leader?»; «what characteristics do women leaders distinguish?»; «why is neither the neoliberal capitalist nor liberal social ideal adequate but functioning nowhere?» During the time of Ukrainian independence, these issues have not been resolved yet.
At the same time, the comparison of the share of women in the total share of employers in different countries of the world shows that their share is increasing (for example, in Ukraine, this share is 31—40%). We conducted a study on the effectiveness of women’s labor in different countries. The figures are based on the share of female workers in the total structure of workers and the income generated by one woman on average. In the context of, for example, the Ukrainian economy, these indicators have declined substantially in 2008—2018, against the backdrop of a global upward trend in these indicators. Compared to Singapore, the gap between the revenue index increased by 33.4% in 2008—2018. Of all the countries cited, the worst income growth results are only in Ukraine. At the same time, the labor market of Ukraine has the following characteristics: employment of women in managerial positions in 2017 is 41.1%; the employment rate of middle and upper management women is 42.4% in 2016; the share of women in the total number of employers in 1991 was 33.1%, and in 2018 — 36.92%. Thus, gender leadership in the media sphere in Ukraine shows discrimination against women and demonstrates the impossibility of productive and effective work as a manager. However, gradually these issues will, in the context of the proposed solution, be comprehensive and will change the relationships within such companies for the better.
The Culture of Appearance As a Component of Children Model of Culturnost in Soviet Russia (1934–1939)
Authors: M.V Kapkan , L.S Likhacheva 
Published: March 2020

The article uses 1934–1939 publications of the Pionerskaya Pravda newspaper to analyze the children’s model of kul’turnost’. Exploring the demands to the schoolchildren’s appearance, the authors note that these demands were based on ideological and hygienic, and not on aesthetic, criteria. We come to the conclusion that the 1930s children model of kul’turnost’ corresponded to the adult model in its general features; however, it was marked by higher stability, because the children audience was instructed to follow the first basic level of kul’turnost’.
Keywords: Soviet culture; kul’turnost’; models of kul’turnost’; embodiment; young pioneers; Pionerskaya pravda
The Role of Culturological Educational Courses in the Professional Education in the Field of Communications
Authors: E.G. Kalyuzhnaya , V.S Rabinovich 
Published: March 2020

The article is devoted to the educational potential of the culturological educational courses in professional education in the sphere of communications. From the authors’ point of view, the culturological courses in this case, apart from the provision of the general cultural development of personality, have also the sufficient potential of influence on the formation of just the professional competences. So, the culturological courses provide the possibility of the students’ acquaintance with the cultural foundation of the practice of modern image-making as the communicative technology, as method of designing of favorable communications, and, from the other side, provide the formation of skills of involvement of just existing cultural patterns, symbols, archetypes into the practical activities.
Keywords: professional education; communications; image; literary plots; cultural patterns; cultural symbols
Children’s Museum within the Cultural Space of Modern Metropolis
Authors: O.R. Shilenko , G.O Popkova 
Published: March 2020

For a long time, children’s museum remained an object of research only within pedagogical studies. Such scholars as M. Yu. Yukhnevich and B. A. Stolyarov contributed greatly to the development of museum pedagogy. In this paper children’s museum is viewed through the lens of culturological approach. We provide a comparative historical analysis of the children’s museum development and attempt to define its meaning in contemporary society.
Keywords: children’s museum, museum center, museum educational program, contemporary museum practices.
PENDAMPINGAN DAN PELATIHAN KESEIMBANGAN TUBUH PADA GURU PJOK SEKOLAH DASAR
Authors: Sudirjo Encep , Susilawati Dewi , Setia Lengkana Anggi , Nur Alif Muhammad 
Published: March 2020

Tujuan dari kegiatan pengabdian kepada masyarakat ini guna memperkenalkan beberapa bentuk pembelajaran keseimbangan bagi siswa sekolah dasar pada Guru PJOK di Kabupaten Sumedang. Setelah menganalisis situasi, teridentifikasikan beberapa masalah sebagai beikut: (1) Masih adanya guru PJOK yang belum menyampaikan materi kebugaran jasmani terutama latihan keseimbangan, (2) Masih kurangnya pengetahuan guru PJOK tentang bagaimana bentuk pelatihan keseimbangan bagi anak-anak, (3) Masih adanya guru PJOK yang cenderung lebih menitik beratkan pada penguasaan kecabangan olahraga saja, namun mereka melupakan akan esensi dari kebutuhan gerak anak itu sendiri, yakni pemenuhan gerak dasar dan pemenuhan dasar kondisi fisik sebagai pondasi melakukan aktivitas bagi anak itu sendiri. Kata kunci: Pendampingan, Pelatihan, Keseimbangan Tubuh, Guru PJOK, Sekolah Dasar