bluuebunny/crossref_metadata_2025_split huggingface dataset:
Spirometry in clinical practice
Authors: Cherniak A. V. , Savushkina O. I. 
Published: September 2020

Spirometry is one of the world most common methods of functional diagnostics of the respiratory system. Obtained by this method data play an important role in determining the type of ventilation disorders, clinical diagnosis, evaluating the effectiveness of treatment and prognosis. Therefore, special attention is paid to the technical standards of the study, which is well standardized. Spirometry guidelines are reviewed periodically. In 2019, spirometry quality standards developed by the American Thoracic Society and the European Respiratory Society were published, which updated the indications and contraindications for spirometry, criteria for the quality and reproducibility of technically acceptable maneuvers. The article presents the main parameters and the algorithm for interpreting spirometry results. An important role is played by the selection of a set of predicted values, which define the range of normal values for the population. In 2012, new universal equations were developed − Global Lung Function Initiative 2012, which allow calculating the reference value of spirometry in a wide age range (from 3 to 95 years). A modern approach to determining the degree of deviations from normal values is described, which must be determined using the lower limit of the norm and the z-score. The role of spirometry in obstructive ventilation disorders is emphasized.
SUATU TINJAUAN TERHADAP CORPORATE GOVERNANCE DAN IMPLEMENTASINYA DI INDONESIA
Authors: Rifa Dandes 
Published: September 2020

Mengingat pentingnya implementasi praktik good corporate governance pada perusahaan-perusahaan di Indonesia, Pemerintah Indonesia telah membentuk Komite Nasional Corporate Governance (SK Menko Ekuin No. Kep-10/M.EKUIN/08/1999 tanggal 19 Agustus 1999). Komite ini bertujuan untuk menyusun Code for Good Corporate Governance sebagai panduan bagi komunitas bisnis di Indonesia. Saat ini Code for Good Corporate Governance telah selesai disusun. Komite ini juga akan merekomendasikan perbaikan perangkat hukum yang diperlukan untuk menunjang implementasi Code tersebut. Artikel ini bertujuan untuk menjelaskan arti penting Corporate Governance dan implementasinya di Indonesia. Pembahasan diawali dengan berbagai definisi yang dibuat para ahli, dilanjutkan dengan keterkaitan Corporate Governance dengan teori agensi, serta prinsip dan struktur Corporate Governance. Artikel ini juga mengulas tentang implementasi dan kasus penyimpangan dalam praktik Corporate Governance di Indonesia. Disadari bahwa kelemahan implementasi good corporate governance, disebabkan lemahnya kesadaran dan pengetahuan akan arti penting corporate governance baik di kalangan Direksi, Komisaris maupun eksekutif senior perusahaan di Indonesia. Oleh karena itu pendidikan dan pelatihan yang berkelanjutan tentang hal tersebut haruslah mendapatkan perhatian dari pihak-pihak yang terkait.
PENGARUH TEKNOLOGI INFORMASI DAN STRATEGI BISNIS TERHADAP KINERJA MANAJERIAL
Authors: Haryanti Evelyn , Herawati Herawati 
Published: September 2020

The purposes of this research are to know the effect of information technology and business strategy to management performance. The populations of this research are manufacturing firms in SumateraBarat. The sample choices using purposive sampling methods and resulting 61 samples from all of manager in manufacturing firms. This research hypothesizes uses the primary data. The data were tested by regression analyses. This research hypothesizes that: (1) the information technology has influenced to management performance and (2) the business strategy has influenced to management performance. By using regression analyses for test hypothesizes, the result indicated that information technology and business strategy significantly affects the degree of management performance at level significant 5%.
MENGELOLA RESIKO DENGAN PRODUK DERIVATIF
Authors: Rifa Dandes 
Published: September 2020

The main objective of risk management is to minimize the potential for losses (risk) arising from unexpected changes in currency rates, credit, commodities and equities. One of the risks faced by companies is market risk (value at risk). This article aims to explain that risk management can be one of them by using derivative products. Derivative transactions is very useful for business people who want to hedge (hedging) against a commodity, which always experience price changes from time to time. There are three strategies that can be used to hedge the balance sheet hedging strategy, operational hedging strategies and contractual hedging strategies. Staregi contractual hedging is a form of protection that is done by forming a contractual hedging instruments in order to provide greater flexibility to managers in managing the potential risks faced by foreign currency. Most of these contractual hedging instrument in the form of derivative products. The management can enhance shareholder value by controlling risk. -Party investors and other interested parties hope that the financial manager is able to identify and manage market risks to be faced. If the value of the firm equals the present value of future cash flows, then risk management can be justified.
PENGARUH UKURAN PERUSAHAAN, KINERJA EKONOMI DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN SOSIAL, PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI
Authors: Kamaliah Kamaliah , Rasuli M. , Siahaan Joice Fernando 
Published: September 2020

Abstrak tujuan dari penelitian ini adalah untuk menguji .faktor penentu pengungkapan sosial pada perusahaan perbankan yang listing di BE1 periode 2005-2007. Perusahaan perlu memperhatikan transparansi informasi yang diungkapkan sehingga mumungkink-an untuk pengambil keputusan secara rasional serta hasil yang diperoleh sesuai dengan yang diharapkan. Transparansi informasi tersebut tidak hanya diungkapkan melalui informasi keuangan, tetapi perusahaan juga diharapkan untuk mengungkapkan informasi sosial. Pengungkapan sosial tersebut berupa informasi mengenai tanggung jawab sosial perusahaan (corporate social responsibility) terhadap kualitas kehidupan masyarakat dan lingkungan sekitarnya. Tanggung jawab terhadap kualitas kehidupan masyarakat dan lingkungan tidak hanya diembankan kepada perusahaan perusahaan pengguna hasil-hasil produksi dan sumber daya alam, melainkan semua perusahaan termasuk perusahaan perbankan secara bersama-sama bersinergi mengatasi masalah-masalah sosial dan tuntutan masyarakat. Sebagai entitas bisnis, perbankan memiliki posisi strategis. Lembaga ini memiliki banyak peran dalam memajukan dan memberdayakan masyarakat secara luas. Perusahaan perbankan pada umumnya memiliki berbagai program pengembangan masyarakat sebagai wujud tanggung jawab sosial perusahaan kepada masyarakat dan lingkungan. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling. Sebanyak 75 laporan tahunan perushaan telah dianalisis dengan menggunakan program multiple regretion (regresi berganda). Hasil analisis menunjukkan bahwa secara simultan (uji F) diperoleh Fhitung = 25.8 dengan tingkat significant 0.000 dan Ftable yaitu = 2.739, artinya secara simultan (serentak) besarnya pengungkapan sosial pada perusahaan perbankan dipengaruhi ukuran perusahaan, kinerja ekonomi dan struktur kepemilikan. Hasil penelitian menunjukkan bahwa ukuran perusahaan yang diukur dengan total asset berpengaruh positif signifikan terhadap pengungkapan social. Sedangkan kinerja ekonomi yang diukur dengan return on asset (ROA) berpengaruh negatif signifikan terhadap pengungkapan sosial dan struktur kepemilikan yang diukur dengan kepemilikan publik berpengaruh negatif tidak signifikan terhadap pengungkapan sosial.
PENGARUR INTERNAL AUDITOR, PROFITABILITAS, DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Darmayanti Yeasy , Romi Romi 
Published: September 2020

The objective of this research is to investigate the influence of the auditor internal, profitability, and auditor quality upon the audit delay in manufacture companies that listed in Indonesia Stock Exchange from year 2008­-2010. The sample of research are 225 company from 2008-2010. The research sample use purposive sampling method. The result of this research showed : 1) Auditor internal no significant effect to audit delay, so we can say the first hypothesis (H1)is refused; 2) Profitability no significant effect to audit delay, so we can say the second hypothesis (H2) is refused ; 3) Auditor quality has significant effect to audit delay, so we can say the third hypothesis (H3) is accept.
ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2011)
Authors: Hidayah Raudhatul 
Published: September 2020

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation. The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.
RESPONSIBILITY AS A LINGUISTIC AND CULTURAL VALUE
Authors: КАРАСИК В.И. 
Published: September 2020

В статье рассматриваются лингвокультурные характеристики этической категории «ответственность» в русском языковом сознании. Охарактеризованы понятийные, образно-ситуативные и ценностные признаки этого концепта. Показана специфика уточнения ответственности в философско-этическом и юридическом аспектах (негативная и позитивная ответственность), выделены признаки безответственности как отрицательного коррелята ответственности.
The paper deals with linguistic and cultural features of ethical category «responsibility» as reflected in Russian linguistic consciousness. This concept is analyzed in notional, perceptive, situational and evaluative aspects. It is specified in philosophic and legal discourse as negative and positive responsibility. As a regulative mental entity it has its antipode – irresponsibility, which has a variety of lexical nominations.
AXIOLOGICAL MEDIA BROADCASTING: SOCIETY – CULTURE – POLITICS
Authors: Желтухина М.Р. 
Published: September 2020

Статья посвящена рассмотрению проблемы аксиологической медиа-
трансляции. Раскрывается взаимосвязь ценностей в социальном, культурном и политическом контекстах. Выявляются основные ценностные установки, транслируемые через массмедиа: 1) социально-групповые и межэтнические отношения, 2) взаимоотношение личности и социума, 3) общественная формация, 4) социо- и экономико-политические отношения. Выделяются такие медиажанры, в которых реализуются ценностные установки, как критическая аналитика, публичная речь, голосование, информационное сообщение, диалог, обратная связь, документ. Устанавливаются основные функции медиадискурса в процессе аксиологической медиатрансляции, к которым относятся аксиологическая аргументация, аксиологическая акцентуация, аксиологическая интеграция, аксиологическая экспансия. Исследование вносит вклад в аксио-логическую лингвистику, психолингвистику, социолингвистику, дискурсивную лингвистику, политическую медиалингвистику.
The article is devoted to the consideration of the problem of axiological media translation. The relationship of values in the social, cultural and political context is revealed. The main values are revealed, broadcast through mass media: 1) social group and inter-ethnic relations, 2) relationship of personality and society, 3) public formation, 4) social and economic-political relations. There are media channels in which value settings are implemented, such as critical analytics, public speech, voting, information message, dialogue, feedback, document. The main functions of the media course in the process of axiological media translation are established, which include axiological reasoning, axiological accentuation, axiological integration, and axiological expansion. The study contributes to axiological linguistics, psycholinguistics, sociolinguistics, discursive linguistics, political media linguistics.
THE NEW CONCEPT OF TEXTBOOK OF RUSSIAN AS A FOREIGN LANGUAGE AND THE WAYS OF ITS IMPLEMENTATION
Authors: Кольовска Е.Г. , Степаненко В.А. 
Published: September 2020

Статья посвящена проблеме выработки новой концепции презентации учебного материала в современном учебнике РКИ. Изменение коммуникативных потребностей обучаемых вкупе с другими причинами как лингвистического, так и экстралингвистического характера делают выработку такой концепции насущной методической задачей. В статье анализируются некоторые процессы, характерные для современного состояния русского языка, которые не могут не учитываться в теории и практике РКИ. К ним относятся процесс заимствования, демократизация нормы, влияние разговорной речи на все регистры языка. В качестве одного из аспектов лингвометодической базы учебника нового типа авторы определяют необходимость сокращения дистанции между естественной и учебной коммуникацией. Приводимые положения иллюстрируются примерами из разных учебных комплексов, в том числе из разрабатываемого в настоящее время авторами статьи.
Russian as a foreign language, methods of teaching, modern textbook, educational communication, natural communication.
The article is devoted to the problem of developing a new concept of presentation of educational material in a modern textbook on Russian as a foreign language. Changes in the communicative needs of students along with other reasons of both linguistic and extra-linguistic nature make the development of such a concept an urgent methodological task. Article analyzes select tendencies of modern Russian language that are yet unaccounted for in theory and practice of teaching Russian as a foreign language, such as new loanwords, democratization of the norm and influence of casual speech on all speech registers. For a new type of textbook to emerge, its linguistic and methodological foundation must close the gap between natural communication and communication in a learning environment. The given provisions are illustrated by examples from different educational complexes, including the article currently being developed by the authors.
THE ARCHITECTS OF MARBURG INTERCULTURAL COMMUNICATIVE SPACE
Authors: Панько Л.Н. 
Published: September 2020

Статья приурочена к 80-летию русиста, доктора филологии госпожи Барбары Кархофф. Описана практическая деятельность русистов Б. Кархофф и В. Люккеля, направленная на формирование среды межкультурного пространства Марбурга. Отмечены принципы организации межкультурной коммуникации с опорой на прецедентные имена ученых и деятелей культуры. Выявлены особенности деятельности русистов в создании особых знаков городского пространства, используемых при обучении РКИ.
The article is devoted to the 80th anniversary of Barbara Karhoff, professor of Russian studies. The practical activities of the Russists B. Karhoff and V. Lykkel, aimed at forming the environment of the intercultural space of Marburg, are described. Some principles of cross-cultural communication organizing based on the names of researchers and artists are mentioned. Some particular features of the professors’ activity that has created specific signs of the city space used in teaching Russian for foreigners are identified.
7.5. CONCEPTUAL MODEL OF ENSURING ECONOMIC SECURITY OF INNOVATION SPHERE OF RUSSIA
Authors: Удальцова Н.Л. 
Published: September 2020

В статье предложена концептуальная модель обеспечения экономической безопасности инновационной сферы на макро-, мезо- и микроуровнях, представляющая собой описание логической взаимосвязи целей, принципов, задач, теоретических основ, методологии, методов, методики, а также нормативно-правового, финансово-экономического, кадрового, информационного, технологического и материально-техничес­кого обеспечения экономической безопасности внедрения инноваций.
The article proposes a conceptual model of ensuring the economic security of the innovation sphere at macro-, meso- and micro-levels, which is a description of the logical relationship of the goals, principles, tasks, theoretical bases, methodology, methods, methodology, as well as regulatory, legal, financial and economic, personnel, information, technological and material and technical ensuring of economic security of innovation implementation.
6.1. Procedures for assessing the role of innovation and investment policy of an agricultural organization in ensuring food and strategic economic security
Authors: Мельникова Ю.В. , Шохнех А.В. , Гомаюнова Т.М. 
Published: September 2020

В статье раскрывается суть критериального анализа эффективности проводимой политики в целом, проводится процедура анализа многочисленных методик определения эффективности выбора инновационно-инвестиционной стратегии сельскохозяйственных организаций, делается вывод о невозможности применения только одной замкнутой методике оценки риска, схематично приводится типология рисков в сфере агропромышленного комплекса (АПК) и обобщаются компоненты продовольственной и стратегической экономической безопасности в сфере АПК с точки зрения волатильности и перспектив.
The article reveals the essence of the criteria analysis of the effectiveness of the policy as a whole, analyzes numerous methods for determining the effectiveness of the choice of innovation and investment strategies of agricultural organizations, concludes that it is impossible to apply only one closed method of risk assessment, schematically presents the typology of risks in the field of agriculture and summarizes the components of food and strategic economic security in the field of agriculture in terms of volatility and prospects.
1.2. Eign experience of introducing digital services tax: trends and patterns
Authors: Краснобаева А.М. 
Published: September 2020

Предметом исследования статьи являются европейские правила налога на цифровые услуги (англ. digital services tax, DST). Различные зарубежные страны уже продвинулись в направлении налогообложения доходов от цифровых услуг с учетом использования новых принципов налогообложения. В статье раскрывается суть таких правил налогообложения на примере правил Франции и Великобритании. На сегодняшний день вопрос о введении специальных правил налогообложения прибыли цифровых компаний в Российской Федерации стоит достаточно остро. В связи с тем, что разработка таких правил будет осуществляться с учетом мирового опыта, существует вероятность, что в основу новых правил будет положена концепция DST, получившего наиболее широкое распространение в мире. Информационную базу исследования составили нормативно-правовые акты о DST Великобритании и Франции, официальные документы Организации экономического сотрудничества и развития (ОЭСР), отчет о расследовании США в отношении правил применения DST во Франции, электронные ресурсы. Научная новизна исследования заключается в выявлении разновидности европейских цифровых налогов, различий в правилах и тенденций при их введении. Практическая значимость исследования заключается в возможности использования зарубежног
The subject of this research is the European rules of Digital services tax. Various foreign countries have already advanced in taxation of income obtained from digital services with the use of the new taxation principles. The nature of such taxing rules is revealed in this article based on the rules of France and the United Kingdom. At the present time the need to implement specific rules of taxation of digital companies stands out prominently in the Russian Federation. Since the development of the Russian tax rules aimed at the profits arising from digital services shall be undertaken based on the world experience, there is a significant likelihood that they will be based on the widely spread DST concept. The reference base of the study consists of the regulations on DST in the United Kingdom and France, official OECD documents, the report of the US investigation regarding the DST application rules in France, and various electronic resources. The scientific novelty of the study lays in identifying the variety of DST, features of the rules and trends in their introduction. The practical significance of the study accounts in the possibility of using foreign experience in developing Russian domestic rules.
The Isotropic Interplanetary Dust Cloud and Near-infrared Extragalactic Background Light Observed with COBE/DIRBE
Authors: Sano K. , Matsuura S. , Yomo K. , Takahashi A. 
Published: September 2020

Abstract
We report observation of isotropic interplanetary dust (IPD) by analyzing the infrared (IR) maps of the Diffuse Infrared Background Experiment (DIRBE) on board the Cosmic Background Explorer (COBE) spacecraft. To search for the isotropic IPD, we perform new analysis in terms of the solar elongation angle (ϵ), because we expect the zodiacal light (ZL) intensity from the isotropic IPD to decrease as a function of ϵ. We use the DIRBE weekly averaged maps covering 64° ≲ ϵ ≲ 124° and inspect the ϵ dependence of residual intensity after subtracting conventional ZL components. We find the ϵ dependence of the residuals, indicating the presence of the isotropic IPD. However, the mid-IR ϵ dependence is different from that of the isotropic IPD model at ϵ ≳ 90°, where the residual intensity increases as a function of ϵ. To explain the observed ϵ dependence, we assume a spheroidal IPD cloud showing higher density farther away from the Sun. We estimate the intensity of the near-IR extragalactic background light (EBL) by subtracting the spheroidal component, assuming the spectral energy distribution from the residual brightness at 12 μm. The EBL intensity is derived as

,

, and

at 1.25, 2.2, and 3.5 μm, respectively. The EBL is still a few times larger than the integrated light of normal galaxies, suggesting the existence of unaccounted-for extragalactic sources.