bluuebunny/crossref_metadata_2025_split huggingface dataset:
3.3. Impact of merger and acquisition decisions on company revenue (based on materials of PJSC JSOС “Bashneft”)
Authors: Судакова Е.В. 
Published: September 2020

Статья посвящена вопросам использования финансовой отчетности для принятия решений, касающихся слияний и поглощений, на примере Акционерной нефтяной компании «Башнефть». Проведен анализ показателей отчетности компании по российским стандартам бухгалтерского учета и международным стандартам финансовой отчетности. В результате исследования подтверждено наличие корреляционной связи между показателями, показана динамика роста выручки компании после поглощения.
В условиях зависимости нефтегазового рынка от колебаний валютного курса финансовая отчетность является важной базой для принятия решений о слиянии и поглощении. Значительная часть выручки формируется за счет продажи нефти на экспорт и зависит от валютного курса. Процесс поглощения подразумевает укрупнение бизнеса и капитала компании. Наблюдается рост выручки компании в результате принятия решения о слиянии и поглощении. Вопрос влияния сделок по слиянию и поглощению на выручку компании становится актуальным.
The article is devoted to the use of financial statements for making decisions regarding mergers and acquisitions on the example of PJSC JSOС «Bashneft». The analysis of indicators of the company reporting under RAP and IFRS was carried out. The study confirmed the correlation between the indicators. The dynamics of the company's revenue growth after takeover is shown.
8.2. Prospects for the use of a comprehensive assessment of the resource potential of medical organizations
Authors: Бударин С.С. , Эльбек Ю.В. 
Published: September 2020

Статья посвящена рассмотрению методики комплексной оценки ресурсного потенциала медицинских организаций, оказывающих населению первичную медико-санитарную помощь. Предложена система показателей оценки эффективности использования ресурсного потенциала по трем направлениям – экономичность, продуктивность, результативность, – сформированная с использованием элементов методологии аудита эффективности. На основании данных медицинских организаций государственной системы здравоохранения г. Москвы, выбранных для исследования, рассчитана комплексная оценка их ресурсного потенциала.
The article is devoted to the method of complex assessment of the resource potential of medical organizations that provide primary health care to the population. A system of indicators for evaluating the effectiveness of resource potential use in three areas: Efficiency, Productivity, and Effectiveness, formed using elements of the efficiency audit methodology. A comprehensive assessment of their resource potential is calculated, based on the data of medical organizations of the Moscow state health system selected for the study.
Anteon hubeni a new species from Ecuador (Hymenoptera: Dryinidae)
Authors: Olmi Massimo , Contarini Mario , Capradossi Leonardo , Guglielmino Adalgisa 
Published: September 2020

Anteon is a speciose genus widespread in all zoogeographical regions, except Antarctica.
A new species, Anteon hubeni sp. n., is described below from Ecuador, Pichincha Province. The new species is similar to Anteon oliveirai Olmi, known from Brazil, Minas Gerais. The main difference between these two species concerns the sculpture of the frons: in A. oliveirai, the frons shows two lateral keels around the orbits directed towards the antennal toruli, whereas in A. hubeni, these keels are not present. The key to the Neotropical species of Anteon is modified to include the new species.
POLISHED CERAMICS OF YUTANOVSKY BURIAL GROUND OF THE
SALTOVO-MAYATSK CULTURE (CHRONOLOGY MATTERS)
Authors: Суханов У.В. 
Published: September 2020

Цель этой статьи – показать возможности историко-культурного подхо-
да к анализу форм глиняных сосудов для уточнения относительной хронологии салтово-
маяцких комплексов на примере конкретного погребального памятника. На основании
данных о массовых традициях создания формы сосудов в этой статье предложены ори-
ентировочные общие хронологические рамки Ютановского могильника, а также его вну-
тренняя хронология. Эти результаты находят подтверждение независимыми данными.
The aim of the article is to describe possibilities of historical-cultural approach to the clay vessels shape study for
the clarifi cation of the relative chronology of the Saltovo-Mayatsk objects. Based on data on the mass traditions of creating
the shape of vessels, this article proposes an approximate general chronological framework of the Yutanovsky burial
ground, as well as its internal chronology. The results are confi rmed by independent data.
UPPER DZHULAT / TATARTUP – MEDIEVAL
METROPOLIS OSSETIA-ALANIA REPUBLIC
Authors: Чшиев В.Т. 
Published: September 2020

В статье освещаются памятники культурного наследия средневеко-
вого аланского города Верхний Джулат / Татартуп.
The article highlights the cultural heritage of medieval Alanian town of Upper Dzhulat/Tatartot.
Caráter Interpretativo e Retrospectivo da LC n. 160/2017
Authors: Gasperin Carlos Eduardo 
Published: September 2020

O presente trabalho apresenta argumentos em defesa do caráter interpretativo e retrospectivo do art. 9º da LC 160/2017, o qual passa a considerar indiscriminadamente todos os incentivos fiscais de ICMS como sendo subvenções para investimento, desde que cumpridos os requisitos contábeis postos no art. 30 da Lei 12973/2014. Assim sendo, conclui-se pela possibilidade de aplicação desse novel entendimento a todos os contribuintes que davam tratamento contábil e fiscal diverso aos incentivos de ICMS recebidos – estejam eles ou não litigando -, desde que convalidados os benefí­cios fiscais de ICMS nos moldes previstos na LC 160/2017, com possí­veis impactos no IRPJ e na CSLL de exercí­cios anteriores.

Palavras-chave: ICMS – Incentivos - Subvenção para investimento – LC 160/2017 - IRPJ
Pregnancy outcomes amongst adolescents/young adults at tertiary-care hospital in low-middle-income country: ten-year retrospective record-review
Authors: Azra Amerjee  , Dur-e-Shahwar  , Sana Sheikh  , Iffat Ahmed  , Nuruddin Mohammed  , Ifrah Ali Baig  , Raima Hashmi  
Published: September 2020

Abstract
Objective: Adolescent pregnancies are known to be associated with adverse outcomes. Our objective was to compare pregnancy outcomes amongst adolescents (young adolescents YA: 15-17 years; older adolescents OA: 18-19 years) and young adults (20 to 25 years)
Methods: Study was conducted at Aga Khan University Hospital, Karachi. Ten-year retrospective record review was done through convenience sampling. Data was collected on predesigned proforma. Participants were 396 primiparous adolescents (15-19 years) with singleton low-risk pregnancy. Reference-group included 410 primiparous, low-risk, young adults. Pregnancies complicated with preexisting diabetes mellitus, chronic hypertension, renal disorders or cardiac diseases were excluded. Maternal /neonatal outcomes were compared amongst groups.
Results: Out of 806 charts reviewed, 75 (9.3%) were YA, 321 (39.8%) were OA and 410 (50.9%) were 20-25 years old young adults. Most of the un-booked cases were in young adolescents; 17 (22.7% YA), 41 (12.8% OA) and 33 (8.0% reference -group) (p-value 0.001). This group also booked at a later gestational age; YA (19.6±10.4 weeks), OA (17.2±9.3 weeks) and controls (15.5n±8.8 weeks) (p-value 0.002). Gestational age at delivery was not significantly different among the groups. Adolescents had a decreased likelihood of cesarean section with youngest group having 29% less chance of cesarean delivery (OR 95% CI 0.41, 0.2) compared to women of 20-25 years of age. Difference in maternal/neonatal outcomes remained insignificant between groups at univariate and multivariate analysis.
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Tinjauan Ekonomi Islam Terhadap Tradisi Matteseng Pada Masyarakat Tani Desa Mattunreng Tellue Kecamatan Sinjai Tengah
Authors: Permata Srianti 
Published: September 2020

Penelitian ini bertujuan untuk mengetahui: a) tinjauan ekonomi Islam terhadap sistem tradisi matesseng pada masyarakat tani di Desa Mattureng Tellue Kecamatan Sinjai Tengah, b) Apa kelebihan dan kekurangan tradisi matteseng pada masyarakat tani di Desa Mattureng Tellue Kecamatan Sinjai Tengah. Jenis penelitian ini adalah termasuk penelitian kualitatif dengan pendekatan fenomologis yang melibatkan masyarakat yang menerapkan sistem tradisi matteseng di Desa Mattunreng Tellue. Teknik pengumpulan data yang digunakan dalam penelitian ini berupa wawancara dan dokumentasi. Instrument penelitian yang dilakukan dalam penelitian ini adalah lembar wawancara dan lembar dokumentasi. Teknik analisa data yang digunakan dalam penelitian ini adalah reduksi data, penyajian data, pengambilan keputusan atau verifikasi. Hasil penelitian menunjukkan bahwa: a) Di dalam Islam sistem tradisi matesseng diperbolehan asalkan menerapkan prinsip-prinsip ekononomi Islam seperti prinsip tauhid atau persaudaraan, prinsip kerja, prinsip pendistribusian kekayaan, dan prinsip keseimbangan terjadi. Dan didalam sistem tradisi matesseng pada masyarakat Desa Mattunreng Tellue maka prinsip-prinsip tersebut terjadi; b) Dalam Islam sistem tradisi matteseng dibolehkan karena memiliki kelebihan-kelebihan seperti menerapkan kepercayaan, tolong menolong dan saling menguntungkan dimana pemilik dan penggarap sama-sama menguntungkan walaupun nilai hasil dan nilai jual yang diperoleh masih kecil. Akan tetapi dalam sistem tradisi matteseng memiliki kelemahan yaitu tidak dibuatkannya perjanjian tertulis. Perlunya dibuatkannya perjanjian tertulis untuk menghindari terjadinya konflik yang menyebabkan hubungan kekerabatan keluarga menjadi renggang. Dan jika suatu saat nanti jika sistem mattaseng masih berlanjut pada anak cucu, mereka sudah mengetahui siapa pemilik dan siapa yang menggarap berdasarkan atas isi perjanjian yang dibuat oleh orang tua mereka sebelumnya.
PENDEKATAN LOCATION QUESTION,SHIFT SHARE DAN TIPOLOGI KLASSEN TERHADAP POTENSI SEKTOR EKONOMI DI KABUPATEN BONE
Authors: Sahiruddin  
Published: September 2020

Penelitian ini bertujuan untuk mengetahui sektor ekonomi yang menjadi sektor basis dan non basis, perubahan atau pergeseran sektor perekonomian, serta mengetahui klasifikasi pertumbuhan sektor perekonomian Kabupaten Bone. Populasi dalam penelitian adalah data PDRB Kabupaten Bone dan Provinsi Sulawesi Selatan tahun 2011-2015, yang sekaligus sebagai sampel. Pengumpulan data dilakukan dengan teknik Dokumentasi dan wawancara. Analisis data yang digunakan adalah dengan menggunakan Analisis Location Qoutient (LQ), Shift Share dan Tipologi Klassen. Hasil analisis penelitian menunjukkan bahwa Location Quotient sektor Pertanian, Kehutanan, dan Perikanan, Pengadaan Listrik dan Gas, Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial, merupakan sektor basis. Analisis Shift Share (SS) menunjukkan bahwa sektor yang merupakan sektor kompetitif adalah sektor Pertanian, Kehutanan, dan Perikanan, Pertambangan dan Penggalian, Pengadaan Listrik dan Gas, Perdagangan Besar dan Eceran; Reparasi Mobil dan Sepeda Motor, Transportasi dan Pergudangan, Penyediaan Akomodasi dan Makan Minum, Jasa Keuangan dan Asuransi, Jasa Perusahaan, Jasa Pendidikan dan Jasa Kesehatan dan Kegiatan Sosial. Sedangkan analisis Tipology Klassen (TK) menunjukkan sektor yang maju dan tumbuh pesat adalah Pertanian, Kehutanan, dan Perikanan. Hasil analisis per sektor berdasarkan ketiga alat analisis menunjukkan bahwa sektor yang merupakan sektor unggulan di Kabupaten Bone dengan kriteria sektor maju dan tumbuh pesat, sektor basis dan kompetitif adalah sektor pertanian, kehutanan dan Perikanan.
PRAKTEK JUAL BELI MAPPAJE PADA MASYARAKAT DI DESA BARUGA RIATTANG DALAM PANDANGAN ISLAM
Authors: Nurwahida  , Reskiani  , Sukiman  
Published: September 2020

Jenis penelitian ini adalah penelitian lapangan (field research). Penelitian ini menggunakan pendekatan normatif, yaitu bertolak ukur pada hukum Islam. Adapun sumber data penelitian ini, yaitu terdiri dari data primer dan data sekunder. Data primer adalah data yng diperoleh dari pemerintah Desa Baruga Riattang, warga dan tokoh masyarakat. Data sekunder yaitu data pelengkap berupa buku, jurnal dan pustaka lain yang berkaitan dengan penelitian ini. Metode pengumpulan data yang digunakan adalah riset kepustakaan baik dari buku maupun dari hasil penelitian, dan riset lapangan seperti observasi, wawancara (interview) dan dokumentasi. Setelah semua data yang diperlukan terkumpul, maka data tersebut kemudian dinalisis dan disimpulkan. Berdasarkan hasil penelitian yang telah dilakukan oleh penulis, maka dapat disimpulkan bahwa praktik mappaje’ yang dilakukan oleh masyarakat Islam di Desa Baruga Riattang Kecamatan Bulukumpa Kabupaten Bulukumba telah sesuai dengan hukum Islam karena rukun dan syarat dalam akad mappaje’ telah terpenuhi dan sesuai dengan syariat Islam, barang yang dijadikan objek jual beli pun sudah jelas kelayakannya untuk dipetik atau dipanen.
POTENSI PERBANKAN SYARIAH DI KABUPATEN SINJAI
Authors: Permata Srianti , Heri Irawan  , Firdayana  , Rezky Nurfatimah  , Mul Handayanti  
Published: September 2020

Penelitian ini bertujuan untuk mengetahui secara mendalam tentang perkembangan Bank Syariah dalam tatanan perbankan khususnya di kabupaten Sinjai dan nasional umumnya di Indonesia Adapun jenis penelitian ini adalah Jenis penelitian meliputi kombinasi antara penelitian pustaka (library research) dan penelitian lapangan (field research. Pendekatan penelitian yang digunakan meliputi pendekatan teologis normatif, yuridis dan sosiologis. Dengan sumber data yang terbagi menjadi dua yaitu sumber data sekunder didapatkan dari nasabah dan pemerintah pihak terkait dan sumber data primer di dapatkan dari berbagai literatur yang relevan dengan pembahasan penelitian. Hasil penelitian menunjukkan bahwa: mayoritas Masyarakat Kabupaten Sinjai yang menjadi nasabah Bank Umum Konvensional mengetahui adanya praktek riba dalam perbankan konvensional. Namun tetap saja mereka melakukan transaksi di Bank umum konvensional yang ada di Kabupaten Sinjai, Di sebabkan karna belum adanya Bank Syariah di kabupaten Sinjai yang mengharamkan Praktek Riba dan menjalankan prinsip sistem Mudharabah, musyarakah, murabahah, dan ijarah dalam penerapan sistemnya,selanjutnya presepsi masyarakat terhadap isu pendirian bank syariah di kabupaten Sinjai mendapatkan respon yang positif dari Masyarakat terhadap pendirian Bank Syariah oleh pemerintah terkait di Kabupaten Sinjai.
Physico-chemical and mechanical thermo-rheological characterization of three varieties of triticale starches
Authors: Correa-Pacheco Zormy Nacary , González-Fuentes P.A. , Tramón-Pregnan C.L. , Solorzano-Ojeda S.C. , Zúñiga-Quintana A. , Sabino Gutiérrez M.A. , Jiménez-Pérez J.L. 
Published: September 2020

Nowadays, starch is an excellent biodegradable option instead of synthetic polymers, to avoid contamination. In this work, triticale starch from three varieties (Faraón, Peteroa and Aguacero) was isolated and the physico-chemical and thermo-rheological properties were evaluated. Also, mechanical properties of thermoplastic films using this starch were assessed. From the physico-chemical analysis it was found that the moisture, protein and lipids contents were slightly different among starches. Amylose value was similar. Thermo-rheological behavior measured by Mixolab® revealed that initial water uptake was higher for Faraón variety due to the grain morphology observed by Scanning Electron Microscopy (SEM). Values for gelatinization temperature obtained were 82.2 °C for Faraón starch, followed by Peteroa (72.0 °C) and finally Aguacero (65.6 °C). From the mechanical properties, Faraón thermoplastic starch (TPS) films showed the highest value of Young’s modulus (1.90 ± 1.09 MPa) for the composition 50/25/25 (starch/glycerol/water). The highest elongation at break (64.77 ± 14.14 %) was obtained for Peteroa composition 50/35/15 (starch/glycerol/water). Then, triticale mainly used to feed animals more than for human consumption, could be good alternative for preparing biodegradable films with potential applications in agriculture and food packaging.
GENDER INFLUENCE ON THE LEVEL OF DISCRIMINATION AND STIGMATIZATION OF PEOPLE LIVING WITH HIV/ AIDS IN GARISSA COUNTY
Authors: Abdirahman Osman S. , Onyango Dr. Sarah , Walekhwa Dr. Charles 
Published: September 2020

Purpose: The purpose of the study was to establish whether gender influences the level of discrimination and stigmatization of people living with HIV/ AIDS in Garissa County.Methodology: The target population of the study was all the patients with HIV and AIDS attending The Comprehensive care Centre at Garissa Provincial General Hospital in Garissa County. There are approximately 2000 people actively on ARVs attending the facility. A sample of 200 respondents was selected using random sampling from the listed list of all patients in the hospitals. The study used primary data. Data collection methods included: questionnaires and interview guide. Data was analyzed quantitatively and qualitatively. Information was sorted, coded and input into the statistical package for social sciences (SPSS) for production of graphs, tables, descriptive statistics and inferential statistics. Results were presented by use of tables and charts.Results: Based on the findings, the study concluded that gender does not influence stigmatization and discrimination levels. Stigmatization and discrimination occurred to anyone irrespective of their gender. The study concluded that gender is not statistically significant in explaining stigmatization and discrimination of people living with HIV in Garissa County.Unique contribution to theory, practice and policy: Based on the findings, the study recommends that health drives and campaigns should be conducted in order to raise the knowledge levels on how HIV can be spread.
CLASS RELATIONS INFLUENCE ON THE LEVEL OF DISCRIMINATION AND STIGMATIZATION OF PEOPLE LIVING WITH HIV/ AIDS IN GARISSA COUNTY
Authors: Abdirahman Osman S. , Onyango Dr. Sarah , Walekhwa Dr. Charles 
Published: September 2020

Purpose: The purpose of the study was to establish whether class relations influences the level of discrimination and stigmatization of people living with HIV/ AIDS in Garissa County.Methodology: The target population of the study was all the patients with HIV and AIDS attending The Comprehensive care Centre at Garissa Provincial General Hospital in Garissa County. There are approximately 2000 people actively on ARVs attending the facility. A sample of 200 respondents was selected using random sampling from the listed list of all patients in the hospitals. The study used primary data. Data collection methods included: questionnaires and interview guide. Data was analyzed quantitatively and qualitatively. Information was sorted, coded and input into the statistical package for social sciences (SPSS) for production of graphs, tables, descriptive statistics and inferential statistics. Results were presented by use of tables and charts.Results: Based on the findings, the study concluded that class relations influenced the level of stigmatization and discrimination. Specifically, the level of income influenced stigmatization and discrimination levels. People with high levels of income experienced less of stigmatization and discrimination compared to those with low levels of income. The study also concluded that the level of income is statistically significant in explaining stigmatization and discrimination of people living with HIV in Garissa County.Unique contribution to theory, practice and policy: Based on the findings, the study recommends that civic education and guidance and counseling would be of great importance in helping to iron out the wrong perceptions about HIV/AIDs. In addition, it would assist to reduce the levels of stigmatization and discrimination.
The Constitution of India
Authors: Thiruvengadam Arun K 
Published: September 2020

This book provides an overview of the content and functioning of the Indian Constitution, with an emphasis on the broader socio-political context. It focuses on the overarching principles and the main institutions of constitutional governance that the world’s longest written constitution inaugurated in 1950. The nine chapters of the book deal with specific aspects of the Indian constitutional tradition as it has evolved across seven decades of India’s existence as an independent nation. Beginning with the pre-history of the Constitution and its making, the book moves onto an examination of the structural features and actual operation of the Constitution’s principal governance institutions. These include the executive and the parliament, the institutions of federalism and local government, and the judiciary. An unusual feature of Indian constitutionalism that is highlighted here is the role played by technocratic institutions such as the Election Commission, the Comptroller and Auditor General, and a set of new regulatory institutions, most of which were created during the 1990s. A considerable portion of the book evaluates issues relating to constitutional rights, directive principles and the constitutional regulation of multiple forms of identity in India. The important issue of constitutional change in India is approached from an atypical perspective.
The book employs a narrative form to describe the twists, turns and challenges confronted across nearly seven decades of the working of the constitutional order. It departs from conventional Indian constitutional scholarship in placing less emphasis on constitutional doctrine (as evolved in judicial decisions delivered by the High Courts and the Supreme Court). Instead, the book turns the spotlight on the political bargains and extra-legal developments that have influenced constitutional evolution.
Written in accessible prose that avoids undue legal jargon, the book aims at a general audience that is interested in understanding the complex yet fascinating challenges posed by constitutionalism in India. Its unconventional approach to some classic issues will stimulate the more seasoned student of constitutional law and politics.
Voorbij het polderen in de slimme stad
Authors: Engelbert Jiska 
Published: September 2020

Beyond ‘poldering’ in the smart city
Steering on public values in Dutch smart cities, let alone their regulation, is complicated. This article situates this difficulty in the vested interests that Dutch local authorities have in public-private smart city projects, and in the fact that public values are narrowly defined in relation to the technology; not in relation to a vision for the city in which its communities thrive. A way out of this deadlock, the article proposes, is to understand smart cities in the Netherlands beyond the typically Dutch consensus politics (the ‘polder’) and, instead, as part of a broader (urban) governance tendency to push urban technologies through the recital of fixed urban problems and public values. Consequently, state regulation of the (Dutch) smart city should principally enable (local) public and political involvement in defining urban problems and urban dreams, and thus in deciding the public values that are at stake.