bluuebunny/crossref_metadata_2025_split huggingface dataset:
ENFLASYON ORTAMINDA MUHASEBE UYGULAMASI AÇISINDAN  YENİLEME FONU AMORTİSMAN GİDERİ MAHSUP İLİŞKİSİ
Authors: KAÇAR Yusuf 
Published: February 2019

Bu çalışmanın amacı işletmelerin enflasyonun yükseldiği dönemlerde ayrılmış olan yenileme fonlarının yeni maddi duran varlık edinmede yetersiz kalmaları sonuçlarını incelemektir. Vergi mevzuatımızda yer alan çeşitli düzenlemeler ile işletme içi yatırımlar teşvik edilmeye çalışılmıştır. Yenileme fonu Vergi Usul Kanununa göre gerekli şartlar yerine getirilirse ayrılabilir. Yenileme fonu ayırabilmek için satılan duran varlığın yenilenmesinin işin mahiyetine göre zorunlu bulunması gerekir.Muhasebe uyguyaması açısından maddi duran varlıkların satışından doğan kar, dönem sonunda, "690. DÖNEM KARI VEYA ZARARI HESABI"na aktarılacaktır. Bu hesaba kaydedilen kar, yeni edinilecek maddi duran varlıkların yenileme giderlerini karşılamak için kullanılabilecektir. Bu nedenle bilançonun pasifinde öz kaynaklar grubunda yer alan "549. ÖZEL FONLAR HESABI"na kayıt edilebilecektir. Yenileme Fonu, bu hesabın yardımcı hesabıdır.

Türkiye Muhasebe Standardı-8'in 35. maddesinde belirtildiği üzere; duran varlık satış gelirlerinin düzenlenecek bilanço ve gelir tablosu dipnotlannda belirtilmesi gerekmektedir. Enflasyonun işletmelerin mali tabloları üzerindeki etkisinin giderilmesi için yasal bir zorunluluk olarak veya İsteğe bağlı olarak Türkiye Muhasebe Standardı "TMS-2: Yüksek Enflasyon Dönemlerinde Finansal Raporlama"nın uygulanması sağlanmalıdır.
AKTIVITAS GURU DALAM PEMBELAJARAN MENGGUNAKAN INKUIRI TERBIMBING PADA MATERI EKOSISTEM DI KELAS X–E MAN 2 MODEL BANJARMASIN
Authors: Ulimaz Almira 
Published: February 2019

Based on the results of preliminary observations in MAN 2 Model Banjarmasin in the X-E class of the midterm test, there were 52% of students who had not yet reached the School Minimum Completion Criteria (KKM), where the KKM in this school was 75. The researcher chose this school as the object of research because generally learning is still teacher-centered, so students become less active in the process of teaching and learning activities (KBM), and learning has never been carried out using guided inquiry. To maximize teaching and learning activities that will impact on the increase in students learning outcomes which are expected to be above the KKM, teacher activities should be improved first. Therefore this research was carried out which aims to increase the activity of teachers in learning using guided inquiry in ecosystem material. This study is a Classroom Action Research (CAR) designed in 2 learning cycles, where each cycle consists of 2 meetings. The research subjects were students of class X-E MAN 2 Model Banjarmasin academic year2013/2014. The techniques of collecting data used were observation and questionnaire. The data obtained were analyzed qualitatively and quantitatively. The results of the study show that teacher activities can be improved by using a guided inquiry learning model.
Study of spatial-time inhomogeneity of serrated plastic flow Al-Mg alloy: using DIC-technique
Authors: Tretyakova T. V. , Wildemann V. E. 
Published: February 2019

The aim of the present paper is the investigation of temporal instabilities and spatial localization due to the Lüders behavior, the Portevin–Le Chatelier effect and the shoulder or necking effect during uniaxial tension tests of aluminum-magnesium alloy. This paper presents the brief description of the test procedure and experimental results of carrying out research by the combined use of a servo-hydraulic biaxial test system Instron 8850 and a non-contact 3-D digital image correlation measurement system Vic-3D. The digital image correlation is a highly effective computer-vision-based technique, which provides estimation of the displacement and strain fields on specimen surface by matching the reference subsets in the undeformed image (before loading) with the target subsets in the deformed images (captured during test). The evolution of inhomogeneous axial strain and axial strain rate fields has been illustrated for each stage of material’s deformation. To estimate the kinematics of serrated or jerky flow due to the strain bands propagation, the strain versus time curves and strain diagrams are given here. The experimental results show the recurrence in the strain distribution leveling along the specimen gauge. The changing between the macroscopic localization of the plastic flow, namely the running of the Lüders and PLC bands and the recovery of strain field homogeneity, has been observed.
La morbimortalidad de recién nacidos atendidos en hospitales del austro ecuatoriano
Authors: Cruz Gavilánez Mayra Teresa , Cruz Gavilanes Yolanda De la Nube , Martínez Santander Carlos José 
Published: February 2019

Con el fin de identificar las patologías más recurrentes en los recién nacidos (RN) las cuales son causantes de enfermedades e inclusive la muerte se realizó un estudio en tres hospitales públicos del austro ecuatoriano, el mismo que sirvió para tener conocimiento sobre la importancia de una buena atención prenatal y oportuna durante el parto. El objetivo principal fue determinar y realizar un estudio cuantitativo de las patologías que afectan a los recién nacidos atendidos en los hospitales del Cantón Cañar, Azogues y Cuenca, además, tiene implicaciones de carácter psicosocial y estadístico ya que la población neonatal de nuestro país, se ve afectada a diario y de esta manera el índice de mortalidad como morbilidad se incrementa en las cifras estadísticas todo esto acarreando preocupación en la sociedad en general, los puntos importantes dentro de salud es que debe existir el cero por ciento de muertes tanto maternas como neonatales.
Por lo que se requirió intervenir para identificar estas cifras mediante la recopilación de datos en cada uno de las instancias hospitalarias; de esta manera se encontraron porcentajes similares en dichos hospitales de las patologías que afectan el proceso de salud en un neonato
GENDER DIVISION OF LABOUR AND POLYGAMY
Authors: Aisyah Siti 
Published: February 2019

The Indonesian patriarchal culture and gender inequality is reflected in state policies, regulations and laws. As a pluralistic country comprising of different ethnic groups with specific cultures and traditions, Indonesia has four formal religions: Islam, Christianity, Hindu and Buddhism. Because of this, Indonesian law reflects cultural and religious diversity, including customary law or Adat law, the Marriage Law of 1974 as well as civil and criminal law. Two serious concerns of Marriage Law of 1974 are in relation to gender division of labour and polygamy which undermine Indonesian Muslim women. This paper discusses such an issue to allow women to get equaliry before the law and highlights its contribution to domestic violence.There are two contradictory stipulations with respect to the Marriage Law of 1974: equality in marriage and gender division of labour within marriage. On the one hand, Article 31 (1) and Article 3 3 clearly state that there is no difference between husband and wife with respect to their basic rights such as love; respect, or fidelity. On the other hand, both of these Articles are contradicted with other articles which differentiate between a husband's and wife's responsibilities. For example, Article 31 (3) and Article 34 stipulate a clear division between the roles of husbands and wives within marriage. This has become a reference point for Indonesian views in determining gender relations in marriage.Marriage Law of 1974 still which supports gender division of labour between wife and husband should be revised by providing a clear statement that these roles are conditional. This means that husbands can be domestic carers including taking care of children if they have no jobs, while wives can be finacial providers or the head of household if they are capable to do so. In this context, gender roles can be exchanged and are not strictly for a certain gender.
IMPROVING THE UNDERSTANDING OF CONTENT ON READING FOR TOEFL THROUGH YOUTUBE VIDEOS
Authors: Sumardiono Luqman Al Hakim, 
Published: February 2019

The study aims at describing the use of video based on global view on education in reading for TOEFL lesson to improve the students’ reading skill and to internalize the values of mental revolution for the students of English education program at Universitas Slamet Riyadi. The research method is a collaborative action research. There are four phases in conducting the research: planning, action, observation, reflection, and revising the plan. The subject of the research is 2nd and 4th semester students of English education program at Universitas Slamet Riyadi, however in this article,the writers intend to describe the findings on reading for TOEFL lesson (4th semester). The techniques in collecting the data are observation, questionnaire, and document analysis. Meanwhile, the techniques in analyzing the data are qualitative and quantitative analyses. The qualitative data analysis consists of data data reduction, data display, and drawing conclusion. And the quantitative data analysis is through mean score in every cycle. Research findings show that in the reading for TOEFL lesson, the mean score for pre-test was 38.7. It was improved become 72.5 in the 1st cycle. Finally, in the 2nd cycle, the meanscore was 73.2. Meanwhile, another finding in terms of internalizing the values of mental revolution was that the students are able to find and conceive the values found in the videos and the texts, such as professionalism, creativity, working together, and nationalism values. Key words: Collaborative Action Research, Reading for TOEFL, Mental Revolution.
UPAYA MENINGKATKAN KOMPETENSI PEDAGOGIK GURU SDN 1 PASAR BANGGI DALAM MENINGKATKAN MOTIVASI BELAJAR PESERTA DIDIK DI SEMESTER I TAHUN PELAJARAN 2018/2019 MELALUI SUPERVISI AKADEMIK TEKNIK KUNJUNGAN KELAS
Authors: Wijayanti Maria Aris 
Published: February 2019

The purposes of this reasearch are 1) describing the efforts of increasing the elementary school 1 Pasar Banggi teachers pedagogic competence in order to increase the students learning motivation at the first semester of 2018/2019 academic year by class visitation technique of academic supervision and 2) analysing the increase of increasing the elementary school 1 Pasar Banggi teachers pedagogic competence in order to increase the students learning motivation at the first semester of 2018/2019 academic year by class visitation technique of academic supervision. The type of this research is School Action Research (SAR). The action of this research is class visitation. The place of this research is the elementary school 1 Pasar Banggi, Subdistrict of Rembang, Regency of Rembang. The time of this research is the early first semester of 2018/2019 academic year. The subjects of this research are the class teachers (CT) and the subject teachers (ST) in the elementary school 1 Pasar Banggi, Subdistrict of Rembang, Regency of Rembang, consist of six CT and three ST. The technique of collecting data is using nontest technique. The tools of collecting data are using the sheets of observation and documentation. The data of this research is including teachers pedagogic competence in order to increase the students learning motivation. The data of this research are qualitative and quantitative. The technique of analizing data is decriptive comparation. The procedure of this research is using Cycle Model, consist of four steps: planning, action, observation and reflection. The results of this research are 1) the efforts of increasing the elementary school 1 Pasar Banggi teachers pedagogic competence in order to increase the students learning motivation at the first semester of 2018/2019 academic year by class visitation technique of academic supervision are focussing on the coaching, 2) the efforts of increasing the elementary school 1 Pasar Banggi teachers pedagogic competence in order to increase the students learning motivation at the first semester of 2018/2019 academic year by class visitation technique of academic supervision are individually and participative and 3) the elementary school 1 Pasar Banggi teachers pedagogic competence in order to increase the students learning motivation at the first semester of 2018/2019 academic year by class visitation technique of academic supervision increased and included very high (A) category. Key words: Pedagogic, Teacher, Learning Motivation, Academic Supervision
Tunç Çağı Seramiklerinin Desenleri Işığında Nahcivan’dan Orhun’a Prototürk Damga ve İşaretleri
Authors: HALİLOV Toğrul 
Published: February 2019

Azerbaycan arkeolojisinde
özel bir yer tutan güncel konulardan
birini Nahçivan'ın Tunç
Çağı bulunan seramiklerin süsleme özelliğini oluşturmaktadır. Makalede
Nahçivan'ın Tunç Çağı yerleşimlerinde bulunan, seramiklerin üzerindeki
desenlerin anlamı ve yayılma alanı araştırılmıştır. Yapılan bilimsel araştırma
sonucunda belli oluyor ki, bu çağa ait seramiklerin süslenmesinde geometrik, zoomorf, bitki, antropomorfik v.b
desenler kullanılmıştır. Onlar basit ve karmaşık kompozisiyonludur. Resimlerin
yayılma alanı Azerbaycan'ın yanısıra
dünyanın çeşitli yerleşim alanlarında
yaygın görülmektedir. Nahçivan toprağının Tunç Çağı seramikleri üzerindeki desenlerin
süsleme özelliği konusunda yapılan
araştırmalar sırasında insanların dini-ideolojik-görüşleri, hayatıyla bağlılık
oluşturduğu, simge, damga gibi kullanıldığı görülmektedir. Süslemede
kulanılan desenler daha çok Prototürk kültürünün yay]ın olduğu yerlerde
rastlanmaktadır.
Influences of mean top height definition and sampling method on errors of estimates in New Zealand’s forest plantations
Authors: Mason Euan G 
Published: February 2019

Background: A study was undertaken of 51 stand inventories to compare two alternative mean top height (MTH) calculation methods prevalent in New Zealand, and to evaluate the consequences of creating height versus diameter at breast height (H-D) curves at a stand-level during inventories as opposed to fitting H-D curves at a plot-level.
Methods: The dataset was separated into two groups; one with plots having less than 6 heights measured and one with more than 5 heights measured. MTH was calculated using all possible combinations of the two calculation methods and with H-D curves either at a stand-level or a plot-level. Graphs were prepared to compare the 4 alternative MTH estimation techniques for all plots. In addition standard deviations of MTH between plots were calculated within stands, and then these were compared for different MTH calculation methods using interleaved histograms and with a mixed effects analysis of variance.
Results: Results showed that the two MTH calculation methods were almost identical so long as H-D curves were fitted at a plot-level, but they differed substantially when curves were fitted at a stand-level. In addition, fitting H-D curves at a stand-level reduced independence of samples, resulting in substantial decreases in estimated standard deviations in MTH within samples, thereby artificially reducing confidence intervals around sample estimates.
Conclusions: Inventory estimates of MTH were found to depend on calculation method, and so a standard definition is required. In addition, H-D curves fitted at a stand level undermined the assumption that sampling units were independent, and thereby reduced estimated variation between plots by up to 69%, depending on MTH calculation method. Forest inventory procedures in New Zealand’s forest plantations should be redesigned to enable accurate definition of confidence intervals around sample estimates, and to facilitate the use of inventories for estimating variation in productivity across landscapes.
KAMU YÖNETİMİNDE ŞEFFAFLIK VE HESAP VEREBİLİRLİĞİN TOPLUMSAL ALGISI: BİR ALAN ARAŞTIRMASI
Authors: YAZICI Sinan 
Published: February 2019

Yeni kamu yönetimi anlayışı; kamu hizmetlerinin özel sektör anlayışı ve uygulamaları ile
sunumunun esas alındığı, daha az bürokrasinin yer aldığı, etkin, verimli, hesap verebilir bir
yönetim anlayışıdır. Küresel bağlamda kamu yönetimi anlayışındaki bu değişim, kuşkusuz Türk
Kamu Yönetimi ve kamu hizmetlerinin sunulmasındaki anlayışa yansımıştır. 1983 yılında Turgut
Özal Hükümeti ile başlayan yeni kamu yönetimi anlayışına yönelik reform ve yasal
düzenlemeler, 2003 yılında kamu yönetiminde yeniden yapılanmayı esas alan Kamu Yönetimi
Temel Kanunu Tasarısı ile hız kazanmıştır. Yeni kamu yönetimi anlayışı içerisinde yer alan iyi
yönetişim, Türk Kamu Yönetimi tarafından da benimsenmiş, Türk Kamu Yönetiminin şeffaf,
hesap verebilir, katılımcı, cevap verebilir, hukukun üstünlüğünün esas alındığı, etkin, eşitliğe
öne veren ve stratejik vizyon sahibi bir yapıya dönüştürülmesini hedeflemiştir.
Bu araştırmada; Türk Kamu Yönetiminde iyi yönetişim ilkelerinden şeffaflık ve hesap
verebilirliğin uygulanmasının, toplumsal algısının ölçülmesi amaçlanmıştır. Bu amaç
doğrultusunda 48 ile genelinde 1004 kişiye anket uygulanmış ve araştırmanın birincil verileri
toplanmıştır. Araştırma sürecinde toplanan veriler SPSS. 22.0 İstatistik Paket Programı yardımı
ile analiz edilmiştir. Verilerin analizi sonucunda, araştırmaya katılan örneklem grubunun şeffaflık
ve hesap verebilirlik algılarının genel olarak düşük düzeyde olduğu belirlenmiştir. Ancak ulaşılan
sonuçlar katılımcıların kamu yönetiminde şeffaflık ve hesap verebilirlik algılarının negatif yönde
olduğunu, diğer bir ifade ile kamu kurum ve kuruluşlarının her anlamda şeffaf olmadığı ve kamu
yönetiminde hesap verebilirliğin ön planda olmadığını göstermektedir. Verilerin analizi
sonucunda ulaşılan bulgular doğrultusunda; Türk Kamu Yönetiminde şeffaflık ve hesap
verebilirliğin yeterince olmadığı, bu doğrultuda yapılan yasal düzenlemelerin uygulamaya
geçirilemediği veya henüz tam anlamıyla uygulanamadığı sonucuna ulaşılmıştır.
Supernova Neutrino Process of Li and B Revisited
Authors: Kusakabe Motohiko , Cheoun Myung-Ki , Kim K. S. , Hashimoto Masa-aki , Ono Masaomi , Nomoto Ken’ichi , Suzuki Toshio , Kajino Toshitaka , Mathews Grant J. 
Published: February 2019

Abstract
We reinvestigate effects of neutrino oscillations on the production of 7Li and 11B in core-collapse supernovae (SNe). During the propagation of neutrinos from the proto–neutron star, their flavors change, and the neutrino reaction rates for spallation of 12C and 4He are affected. In this work, corrected neutrino spallation cross sections for 4He and 12C are adopted. Initial abundances involving heavy s-nuclei and other physical conditions are derived in a new calculation of the SN 1987A progenitor in which the effects of the progenitor metallicity are included. A dependence of the SN nucleosynthesis and final yields of 7Li and 11B on the neutrino mass hierarchy are shown in several stellar locations. In the normal hierarchy case, the charged-current (CC) reaction rates of

are enhanced, and yields of proton-rich nuclei, along with 7Be and 11C, are increased. In the inverted hierarchy case, the CC reaction rates of

are enhanced, and yields of neutron-rich nuclei, along with 7Li and 11B, are increased. We find that variation of the metallicity modifies the yields of 7Li, 7Be, 11B, and 11C. This effect is caused by changes in the neutron abundance during SN nucleosynthesis. Therefore, accurate calculations of Li and B production in SNe should take into account the metallicity of progenitor stars.
Tidal Disruption Events: The Role of Stellar Spin
Authors: Golightly Elen C. A. , Coughlin Eric R. , Nixon C. J. 
Published: February 2019

Abstract
The tidal force from a supermassive black hole can rip apart a star that passes close enough in what is known as a Tidal Disruption Event (TDE). Typically, half of the destroyed star remains bound to the black hole and falls back on highly eccentric orbits, forming an accretion flow that powers a luminous flare. In this paper, we use analytical and numerical calculations to explore the effect of stellar rotation on the fallback rate of material. We find that slowly spinning stars (Ω* ≲ 0.01Ωbreakup) provide only a small perturbation to fallback rates found in the non-spinning case. However, when the star spins faster, there can be significant effects. If the star is spinning retrograde with respect to its orbit, the tidal force from the black hole has to spin down the star first before disrupting it, causing delayed and sometimes only partial disruption events. However, if the star is spinning prograde, this works with the tidal force and the material falls back sooner and with a higher peak rate. We examine the power-law index of the fallback curves, finding that in all cases the fallback rate overshoots the canonical t
−5/3 rate briefly after the peak, with the depth of the overshoot dependent on the stellar spin. We also find that, in general, the late time evolution is slightly flatter than the canonical t
−5/3 rate. We therefore conclude that considering the spin of the star may be important in modeling observed TDE light curves.
IQ-Collaboratory 1.1: The Star-forming Sequence of Simulated Central Galaxies
Authors: Hahn ChangHoon , Starkenburg Tjitske K. , Choi Ena , Davé Romeel , Dickey Claire M. , Geha Marla C. , Genel Shy , Hayward Christopher C. , Maller Ariyeh H. , Mandyam Nityasri , Pandya Viraj , Popping Gergö , Rafieferantsoa Mika , Somerville Rachel S. , Tinker Jeremy L. 
Published: February 2019

Abstract
A tightly correlated star formation rate (SFR)–stellar mass relation of star-forming galaxies, or star-forming sequence (SFS), is a key feature in galaxy property-space that is predicted by modern galaxy formation models. We present a flexible data-driven approach for identifying this SFS over a wide range of SFRs and stellar masses using Gaussian mixture modeling (GMM). Using this method, we present a consistent comparison of the z = 0 SFSs of central galaxies in the Illustris, Evolution and Assembly of GaLaxies and their Environment, and Mufasa hydrodynamic simulations and the Santa Cruz semianalytic model (SC-SAM), alongside data from the Sloan Digital Sky Survey. We find, surprisingly, that the amplitude of the SFS varies by up to ∼0.7 dex (factor of ∼5) among the simulations with power-law slopes ranging from 0.7 to 1.2. In addition to the SFS, our GMM method also identifies subcomponents in the SFR–stellar mass plane corresponding to starburst, transitioning, and quiescent subpopulations. The hydrodynamic simulations are similarly dominated by SFS and quiescent subpopulations unlike the SC-SAM, which predicts substantial fractions of transitioning and starburst galaxies at stellar masses above and below

, respectively. All of the simulations also produce an abundance of low mass quiescent central galaxies in apparent tension with observations. These results illustrate that, even among models that well reproduce many observables of the galaxy population, the z = 0 SFS and other subpopulations still show marked differences that can provide strong constraints on galaxy formation models.