bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENERAPAN AKUNTANSI SEDERHANA PADA USAHA RETAIL RUMAH TANGGA BERBASIS MONEY MANAGER APPS DI KELURAHAN CIKASUNGKA, KABUPATEN TANGERANG
Authors: Kusumaningsih Ani , Baharuddin Saga Lia Ira Sahara, Ani Kusumaningsih, Fery Citra Febriyanto, 
Published: June 2020

In this Community Service (PKM), the partners we are guiding are the people in the Cikasungka Village, Solear District, Tangerang City. Our target is a household retail business, mostly run by housewives. Based on our observations, we can identify several problems faced by partners, including: very minimal knowledge about management, accounting and information technology. This is based on the relatively low level of education of partners. Moreover, current knowledge as millennial children have about systems/applications such as Money Manager Apps. So the purpose of community service is to provide adequate knowledge to household scale retailers about simple accounting so that it can be applied in everyday life. It is hoped that with the knowledge they have, financial governance can be done better, so that cash flow runs properly and does not cause "losses" (due to mismanagement) in entrepreneurship. The Implementation Method used in carrying out this activity consists of 2 stages: preparation of training and training materials, guidance also assistance. Keywords: Accounting, Retail Business, Household, Money Manager Apps
Sosyal Ağ Kullanımı: Sosyal Kazanımlar, Kendini Gerçekleştirme ve Aidiyet
Authors: ELCİYAR Kemal , KÜÇÜK Mestan 
Published: June 2020

Sosyal ağ kullanımı uyum sürecini tamamlamış ve
oldukça yüksek penetrasyon oranlarına ulaşmış günümüzdeki önemli olgulardandır.
Bu ağların ortaya çıktığı günden itibaren en önemli kitlesini öğrenciler
oluşturmaktadır. Sosyal ağların kullanım devamlılığında da çeşitli araştırmalar
oldukça geniş bir çerçevede gerçekleştirilmektedir. Üniversite öğrencilerinin
sosyal ağ kullanımında sosyal kazanımlar, kendini gerçekleştirme ve aidiyet
hissi boyutlarını ele alan bu araştırma kapsamında Orta Anadolu’da eğitim gören
557 üniversite öğrencisinden veri toplanmıştır. Gerçekleştirilmiş olan bu
betimsel çalışmada anket tekniği kullanılmıştır. Katılımcıların yukarıda
belirtilen üç boyuta ilişkin genel değerlendirmelerinin yanında cinsiyet, yaş
ve eğitim gördükleri alanlara yönelik karşılaştırmalar yapmak amacıyla da veriler
toplanmıştır. Sosyal kazanımlar, kendini gerçekleştirme ve aidiyet hissi
boyutlarında elde edilen yanıtlar cinsiyet, yaş ve eğitim alanına göre analiz
edilmiştir. Sonuçlara göre sosyal kazanımlar en yüksek ortalamaya sahipken bunu
kendini gerçekleştirme ve daha sonrasında aidiyet hissi izlemektedir. Ayrıca sosyal kazanımlar, kendini
gerçekleştirme ve aidiyet hissi boyutlarında cinsiyet ve yaş açısından anlamlı
bir farklılık bulunmamıştır. Eğitim aldıkları alan açısından ise anlamlı
farklılık bulunmuştur. Üç boyutta da sosyal bilimler öğrencileri anlamlı bir
şekilde daha yüksek puanlar vermişlerdir.
Sosyal Medyadaki Kültürel Kimliklerin Dönüşümü Odaklı “Blogger Anne” Kimliklerinin İncelenmesi
Authors: YARDIM Gözde 
Published: June 2020

Bu araştırmanın konusu, sosyal medyadaki kültürel dönüşüm odaklı ‘blogger anne’ kimliklerinin incelenmesidir. Bu konu çerçevesinde anne kimliği ile blog ortamında bulunan ve kendini ‘blogger anne’ olarak tanımlayan 8 kullanıcıyla derinlemesine görüşme yapılmıştır. Görüşmeler betimsel analiz yöntemi ile incelenmiştir. Görüşmenin yanı sıra 27 blog sitesinin her birinin son 7 paylaşımı içerik analizi yöntemi ile analiz edilmiştir. Yapılan analizler sonucunda, katılımcıların blog ortamında annelik kimliklerini nasıl sundukları ve kültürel anlamda annelik kimliğindeki dönüşümler ortaya konulmuştur. Bunun sonucunda sosyal medya aracılığı ile geleneksel annelik kimliğinde çözülmeler olduğu ancak toplumun geleneksel kültürel alt yapısının anne kimliği üzerinde etkisinin devam ettiği söylenebilir. Sosyal ağ ortamlarından biri olan bloglar, kullanıcıların annelik sunumlarını sergilemede tercih ettikleri yeni iletişim ortamları olarak karşımıza çıkmaktadır.Bu makale için 30-06-2021 tarihinde bir düzeltme yayınlandı. https://dergipark.org.tr/tr/pub/akil/issue/62608/953030
„Otwieramy uczniom oczy”. Innowacyjne działania dydaktyczne
Authors: Kiwacka Agata , Letkiewicz-Zamora Joanna 
Published: June 2020

The article consists of two parts: the first one includes the introduction to art therapy theory, the second one indicates the possibilities of its application in youth education. Agata Kiwacka and Joanna Letkiewicz‑Zamora — with over 20 years of experience in teaching the Polish language, they both work in integration classes in the Middle School No. 1 with Integration Departments in Bytom. They are also special educators in typhlopedagogy and art therapy. They have been using elements of art therapy during Polish classes. They want to expand their work, so they wrote their own programme, which was deployed in the integration classes in the middle school. They share their experiences from the past four years. They are continuously improving, so that the work they have taken on, would continue to give even more to the young people. They help the pupils get to know and accept themselves. They want the pupils to be aware of their worth, open-minded, and creative. So that in the future, they can become “different people.” This change in the young people is happening right in front of their eyes.
Comparing the Efficacy of Paracetamol, Diclofenac, and Ketorolac on Post-Appendectomy Outcomes in Children and Adolescents
Authors: Alshaeer Majeed N. , M. Anwer Zinah 
Published: June 2020

Abstract
urgent surgical intervention and appendectomy until now represent standard treatment for uncomplicated cases of appendicitis. Nausea, vomiting and pain after surgery are the most frequent issues facing patients and affecting patient quality of life and responsible for many cases of readmission after surgery. Ketorolac and diclofenac represent the most commonly prescribed non-steroidal anti-inflammatory used in postoperative setting and they cause many side effects as gastrointestinal, kidney and cardiac adverse effect in addition to increased risk of bleeding. Paracetamol is currently among the most frequently prescribed medication worldwide and it can be used safely for all age groups. This study aimed to compare the analgesic efficacy and safety of paracetamol, diclofenac, and ketorolac when used after appendectomy and to assess their efficacy regarding nausea and vomiting in children and adolescents. A randomized, single-blinded, comparative, observational prospective clinical study was carried out on patients diagnosed with acute appendicitis and assigned for emergent appendectomy between October 2018 to May 2019 in Al- Zahraa Teaching Hospital in Al-Najaf province, Iraq.120 patients were randomly distributed into three groups who received diclofenac sodium suppositories (2mg/kg), IV Paracetamol )15mg/ kg every 6 hr.(, and IV Ketorolac )0.5mg/ kg( immediately after surgery. All patients were observed for pain, nausea and vomiting and bleeding. Patients received ketorolac had a high percentage of the decrease in pain score between 30 and 60 min. after surgery, while paracetamol was the next and diclofenac sodium was the last. Regarding nausea and vomiting after surgery, ketorolac had higher percentage of the decrease in nausea, vomiting score during first day after surgery followed by diclofenac and paracetamol respectively. The present study also showed that there is no significant difference between groups regarding bleeding after surgery. It is concluded that ketorolac has higher analgesic efficacy compared with paracetamol and diclofenac with no risk of nausea and vomiting and bleeding when used after appendectomy.
Keywords: Postoperative pain, Ketorolac, Diclofenac, Paracetamol, Appendectomy.
Synthesis and Preliminary Biological Activity Evaluation of New N- Substituted Phthalimide Derivatives
Authors: Sahib Halah A. , H. Mohammed Mohammed 
Published: June 2020

A
A new series of bases of Schiff (H2-H4) derived from phthalic anhydrideweresynthesized. These Schiff bases were prepared by the reaction of different amines (tyrosine methyl ester, phenylalanine methyl ester, and isoniazid) with the phthalimide derived aldehyde with the aid of glacial acetic acid or triethylamine ascatalysts. All the synthesized compounds were characterized by (FT-IR and 1HNMR) analyses and were in vitro evaluated for their antimicrobial activity against six various kinds of microorganisms. All the synthesized compounds had been screened for their antimicrobial activity against two Gram-positive bacteria “Staph. Aureus, and Bacillus subtilis”, two Gram-negative bacteria “Escherichia coli, and Klebsiella pneumoniae”, and two fungi species “Candida tropicalis and Candida albicans” using concentrations of 62.5, 125 and 250 µg\mLof derivative in dimethyl sulfoxide(DMSO). All the synthesized compounds showed no activity at all against Gram-positive bacteria, for Gram-negative bacteria and fungi they showed moderate or no activity except compound H1revealedhigh antifungal activityagainstCandida tropicalisat concentrations 125 and 250 µg\ mL.
Keywords: Schiff base, phthalic anhydride, antimicrobial.
Recruiting on SMART-principles
Authors: Pryvalova Nataliia 
Published: June 2020

The relevance of the research topic due to socio-economic transformations in the Ukrainian economy and, as a result of particular importance for any enterprise is the problem of selection of qualified personnel. On the Ukrainian labor market has undergone significant changes: if earlier the problem was the job search by the worker, today the main problem was the search for a qualified employee by the company. Statement of the problem. New opportunities associated with rekrutinga and improvement of it principles given the SMART technology and to make certain conclusions. Analysis of recent researches and publications. Problems of personnel management, recruitment and selection of personnel, recruiting is dedicated to the work of such scientists-economists as A. Matusevich, T. Butynski, I. Zhilyaeva, E. Zotova, S. Kulakov, V. Kopeikin, V. Lysak, E. Orlova, V. Semenyak, A. Trunov and others. Highlighting unexplored aspects of the problem. In the operation and development of recruitment remains unanswered question about approaches to recruiting principles that justifies its relevance. Statement of the problem, purpose of the study. The purpose of this article is to study the nature of recruitment and its principles, given the SMART. Method or methodology of the study. The study used General scientific methods: dialectic, system-structural analysis and synthesis, generalization. The main material (the results). The article explores the nature of recruitment and the factors that influence it. It reveals the importance of recruiting for enterprise clients. Define the concept of «SMART» and its essence. It is proved that a modernized approach to recruiting, in modern conditions should be based on SMART principles, which takes into account the time factor, the needs of the enterprise client and his requirements to the potential candidate (employee) and the result (performance), which is expected from him. Recommended by the author recruiting at SMART-principles consists of specific, measurable, achievable, relevant and limited in time principles. The scope of the results. The findings and results of this paper can be used in educational and scientific process of economic faculties of higher educational institutions. However, the results can be used for recruiting, selection and hiring clients as well as business leaders, senior managers. Conclusions according to the article. On the basis of the study of the nature of recruitment and its principles, given the technology of SMART, the result of scientific work is that recruting SMART-principles contributes to a more accurate understanding of customer needs and a full view of the field of activity of the enterprise client as well as the ability to find clients and competent to work with them.
Social security of Ukraine: summary, problems and ways of ensuring
Authors: Varnalii Zakharii , Bilyk Rostislav , Khmelevskiy Mykola 
Published: June 2020

The essence and content of social security are revealed, the systematic problems and ways of providing social security of Ukraine in the conditions of globalization and European integration are investigated, the analysis of the generalities of factors of social security of Ukraine at the current stage of state development is made. It is substantiated that the social security of the state, in the narrow sense, is the degree (level) of protection of national interests of the population in the social sphere from internal and external threats, and social security of the state, in the broad sense, is a state of development of the state for which the state is able to protect from internal and external threats and to ensure a decent and quality social standard of living of the population, regardless of age, gender, income level, to promote the full development of human capital. It is determined that the social challenges of Ukraine's security have intensified, especially in the areas of population reproduction and labor potential, functioning of the social sphere and labor market, income and employment of the population. It is substantiated that these challenges lead to deterioration of working conditions and decrease of material well-being, depopulation and aging of the nation, spread of poverty and disintegration of financial position of citizens, decrease of social protection of the population, increase of dissatisfaction with the life and social policy of the authorities.It is proved that the state policy in the field of convergence of the social security system of Ukraine and the EU, in particular with regard to regulation of migration processes, should be aimed at achieving the goal of systematic development of human capital and implemented in the following areas: ensuring demographic security, modernization of the health care system, restoration of the quality system education, preservation of cultural values, becoming a competitive labor market, improving housing affordability, building social infrastructure, systemic social insurance population.
Hypothesis of the law of material satisfaction and its perception by human
Authors: Vorobiyenko Petro 
Published: June 2020

The research topic is aimed at solving the problem of achieving the stable development of society, so it is relevant. The problem is that, according to the existing axiom of the economy, the material needs of a man are limitless. Thus, this axiom justifies and stimulates the pursuit of enrichment, which is achieved even by breaking laws. An insatiable effort to be financially successful has led to inequalities between people and countries. In spite of all the efforts, inequality is increasing rapidly. The question is, what pleasure does a person enjoy in achieving material goals? The study of human satisfaction with material benefits has been widely reported in the literature, however, a mathematical model of human satisfaction with material goods and a unit of satisfaction has not been developed. The absence of a mathematical model makes it impossible to find out the regularities of this phenomenon - human satisfaction in the process of obtaining material goods. The paper hypothesizes that the law of human satisfaction with material goods is expressed by a logarithmic function, which is shifted along the abscissa axis so that at zero abscissa the function equals zero. A unit of satisfaction, called comfort, has been introduced. The feeling of satisfaction is expressed as the first derivative of the logarithmic function. It is known that this function approaches zero as the argument grows. The introduction of the human satisfaction law from material goods in the form of a mathematical model gives grounds to make fundamental conclusions. Since the increase in satisfaction with the increase in material goods is slowing down, and the feeling of satisfaction in general approaches zero, it is not necessary to follow the basic axiom of the economy of a capitalist society and spend exertion to satisfy material needs, especially since the feelings of it will become zero. Scientific research proves that a person is able to absorb new ideas, able to learn and apply the acquired knowledge in everyday life. This gives confidence that due to the qualitative motivational implementation of the proposed law, people will realize it as a personal life strategy, and the development of society will become more stable.
Modern concepts of budget decentralization
Authors: Volenko Valeriia 
Published: June 2020

Actuality of the theme of the research. Ukraine's European integration process involves a series of reforms, one of which is budget decentralization. It must ensure the financial autonomy and capacity of local communities in accordance with European standards. The statement of the problem. Carrying out budgetary decentralization reform requires a detailed study of the concept's origins to understand its essence, as well as to compare it with financial and fiscal decentralization. The analysis of the last researches and the publications. Scientists such as M. Bell, V. Bodrov, J. Buchanan, R. Gatti, M. Derkach, R. Musgrave, W. Oates, P. Samuelson, and C. Tiebout, R. Fisman and others have devoted their scientific works to the issues of theoretical substantiation of the provisions of fiscal decentralization. The statement of the purpose the research. The main purpose of the article is to analyze the conceptual provisions of budget, fiscal and financial decentralization and their correlation. Research method or methodology. The research methods that are used in the article include comparative analysis, generalizations, grouping, comparisons, etc. The results of the work. The article deals with the process of becoming a concept of "fiscal decentralization". It is compared with the concept of "financial decentralization", and it is proved that they are synonymous. The concept of "budget decentralization" is considered and its relation with the concept of fiscal and financial decentralization is determined. The advantages and disadvantages of budget decentralization are identified. Conclusions. Thus, the results of the studying show that the concepts of fiscal and financial decentralization are synonymous. Instead, budget decentralization is a component of fiscal decentralization. One of the problems of introducing budget decentralization is the ability of local authorities to abuse their own position, to commit corruption. That’s why, it is necessary to establish state financial control at the local level.
Karaganov V. S. Leontief – is there a misunderstanding of Leontief’s model?
Authors: Kalinkova Sabrina 
Published: June 2020

Relevance of research topic: Cross-sectoral balance is a tool with unique qualities for analyzing and designing economic development. The evolution of economic systems also affects the very balance and attitude of researchers to it. Formulation of the problem: For this reason, the opinion of one of the famous economists – Prof. Karaganov regarding the basic assumptions of Leontief's model is of interest. These are the baseline indicators examined with the model whose nature is not subject to change. The purpose of this study is to substantiate the inconsistency of criticism of Leontief's cross-sectoral balance model by Professor Sergei Karaganov. Method or methodology for conducting research. Scientific literature analysis method and the method of comparison were used. Presentation of the main material (results of work). At the very beginning of the article by Prof. Karaganov an incorrect presentation of the structure of the model of Leontief is made. The balance of inter-branch connections simultaneously reflects each of the branches in a dual role – a producer of production and a supplier of own manufactured products for other industries to meet their production needs. Prof. Karaganov demonstrates a clear lack of knowledge of the balance of cross-sectoral links (input-output model) by misrepresenting each of the branches of a national economic system. According to him, the branches of the national economy are divided into producing and consuming industries. It is beyond the view of Prof. Karaganov that in the balance of inter-sectoral links, the industries are not divided into producing and consuming products. At each point in time, each industry is represented both in its role as a producer of production and in its role as a recipient of production from other industries in connection with the production of its own production. Conclusions according to the article. At present, Leontiev's model is used solely from its analytical capabilities. And the main reason for this is the presence of many methodological and informational problems. But it is particularly important to make it clear that these problems, existing outside and independently of the model, do not make the model itself wrong or inadequate to use. The circumstances presented by Prof. Sergey Karaganov are just some of the examples of misunderstanding the capabilities of the model, leading it to impute problems that do not actually exist.
Over 10 years of Bulgarian membership in EU: evaluation of bulgarian experience and conclusions about Ukraine
Authors: Katrandjiev Hristo , Kaniskov Vasil 
Published: June 2020

Relevance of research topic. More than 10 years after Bulgaria's accession to the EU, there has been considerable “euroscepticism” among Bulgarian citizens. The study of attitudes towards Bulgarian membership in EU as well as the reasons determining these attitudes could be useful not only for Bulgaria but also for countries that are going to join the EU, including Ukraine. Setting the task, the purpose of the study: to clarify the public attitudes (in Bulgaria) towards the Bulgarian membership in European Union and to outline useful guidelines and conclusions that could help Ukrainian representatives in the process of negotiating (for joining EU). Method or methodology for conducting research. Stratified quota sample based on major socio-demographic attributes, face-to-face standardized interview in respondents’ homes. Results of work. The report analyzes the advantages as well as the challenges that Bulgarian people face more than 10 years later after joining European Union (EU). The analysis is based on the attitudes of Bulgarian citizens. Data is gathered by representative samples on the territory of Bulgaria. The authors try to make a logical parallel between Bulgaria and Ukraine and to formulate conclusions and practical guidelines that could help Ukraine to take better decisions in the process of negotiations for joining EU. Conclusions according to the article. Obviously, ten years is not enough time for the Bulgaria's full integration into the EU. However, there is a very high degree of unanimity that EU-future is the most optimistic scenario for Bulgaria. The following lines outline some important reasons for possible "euroscepticism" concerning Ukraine's future EU membership: nationalist movements and parties, fundamental differences of cultural values, the different nature of academic and educational systems, the unwillingness or inability to break the language barrier, non-adaptability of Ukraine's production technologies with those of developed European countries, the striking discrepancy between types of agricultural produce, different types/technology of agricultural production, predatory use of the country's raw material base, ecological degradation, double standards of products.