bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Job Instability terhadap Kinerja dengan Variabel Mediator Stres Kerja Karyawan Bank di Surabaya
Authors: Halimah Siti , Nugrohoseno Dwiarko 
Published: September 2018

Since 2008 financial crisis, many banking service personnel have not only lost their confidence, but serious day by day. To promote efficiency and have also caused unemployment rates to be more performance, some enterprises have taken the steps of reorganizing their enterprises, merging. and even laying off their employeesto reduces manpower cost Therefore, employment relationship between the staff and organization become more unstable and forecast with dificulty This research purpose are D to determine influence of job instabiliry toward job performance banking services personnel in Surabaya, 2) to determine influence of Job instability toward job stress banking services personnel in Surabaya, 3) to determine influence of job stress toward job performance banking serices personnel in Surabaya. The sample in this study is banking services personnel of bank rating based on assets February 2010 in Surabaya is consisted of 50 respondents. Sample decision used survey method. Data analysis technique used Partial Least Square (PLS) by software SMART PLS and SPSS 13.0 From the results of the analysis note that 1) there is significant influence between Job instability with job performance and has negative influence, 2) there is significant influence between Job instability with job stress and has positive influence, 3) there is significant influence between job stress with job performance and has negative influence
Accounting Development in the System of Transition to the New Standards of Financial Security of a Commercial Bank
Authors: Lukyanov A. V. 
Published: September 2018

The article describes the features of the evolution theory in the system of statistical accounting of commercial bank’s financial security. Based on the analysis of the globalization processes the necessity was justified to plan at any level of financial control system macroeconomic factors of (or threats to) security of the financial state of the object. In the work there were used the methods of graphical data modeling of economic processes and their algorithms. This made it possible to integrate in the study not only literary analysis and the regulatory framework analysis, but also to expand the scope of the study to statistically significant indicators on the basis of the analysis of the fundamental accounting methodology and perspective accounting methodology in the system of transition to the new commercial bank financial security standards. The article examines the existing approaches to understanding the essence of financial security and shows their weaknesses. The article offers to use static and active approaches to the interpretation of the concept of financial security and shows the duality of standards of its evaluation which are operating in the state. This provided us with an opportunity to identify the scientific gap in the accounting system for banks with basic (or internal) license and show the prospects of its neutralizing by accounting methods. The author has proved the need to implement forecasting tools in the current system of accounting of the financial security of the Bank. The author developed a matrix of compliance to the regulations and scientifically-practical methods for controlling commercial bank financial security as part of adapting to the international practice. So, there was the comparative analysis of the core performance indicators characterizing the financial security mainly associated with the functioning of the financial sector of the national economy and it also showed the gaps existing in the Russian Federation system as the basis for further development of the simplified system of statistical accounting of financial security for the banks in the Russian Federation.
Some Aspects of Organizing Strategic Management Accounting in Crisis Management
Authors: Bukhoriev S. M. 
Published: September 2018

At the present stage of social development economic entities face various problems that threaten not only their stability in the market, but also their survival. Such problems can take many forms, ranging from financial scandals and setbacks to epidemics, natural disasters, clashes between employees and even terrorist attacks. These problems are beyond companies’ control, but when if necessary they can respond to changes in the external and internal environment. This is the case when such changes, even conditionally, fit into the strategy of their operation, and the information about such changes is submitted for making strategic management decisions in a timely manner. Strategic management accounting is a key to the readiness of a company to address the challenges of tomorrow. Strategic management accounting of today is more than merely a block of information designed for long-term planning. Strategic management accounting is primarily organizational activity which examines the environment of a company. The information collected is used to analyze the possible strategic alternatives and coordinate actions to implement them. Crisis management today is a consequence of various crisis phenomena that arise both in the external and internal environment of the company.Crisis management involves the strengthening of the company’s ability to respond to various forms of crisis flexibly and quickly. The purpose of organizational crisis management is to make timely decisions based on strategic management accounting information.
Controversial Aspects of the Internal Control Concept
Authors: Bоdуako A. V. 
Published: September 2018

The logic of the paper is based on defining the key aspects of internal control notion as a phenomenon in modern management process. The article considers the issues of applying Article 19 “Internal control” of the Federal Act 402 taking into consideration the progress in microelectronics, information technology and telecommunications and their relation to control. It also discusses the important aspects of “The Conceptual Framework of Risk Management in Organizations” related to the issues of internal control as a wider notion of risk management. It is also noted that this document doesn’t cancel “The Conceptual Framework of Internal Control” but include it as an integrant part.The author draws the attention to the modern transformation of methodological views on internal control organization particularly to the shift of emphasis with regard to identification and elimination of risks. Nowadays it is believed that the management task is to make decisions about the level of uncertainty which the organization is prepared to accept seeking to increase value for stakeholders.The author concludes that the system of internal corporate control (SICC) is a multilevel process, the subjects of which are all company’s management bodies, departments, divisions and their employees whose activity is related to risks able to influence the company’s goals achievement including such an important goal as reliable presentation of company’s activity results in financial and other types of reporting.The article contains the proposals on the content of risk-oriented internal corporate control. Sustainability of an enterprise is based on getting right economic strategy which means that the goals should be set in a way that ensures the optimal balance between the technological development and growth (scaling) of the company, its profitability and risks along with thrift and efficient use of resources available.
Detective Audit: Methodology for Assessing the Business Reliability of a Small and Medium-Sized Business Entity
Authors: Krioni A. E. 
Published: September 2018

The method of private investigations is probably the most appropriate basis for the implementation of independent external control of commercial enterprises. Indeed, if we ignore the analysis of accounting documents that are perhaps the main and only source of financial activity history for the audited company, the remaining problem of forecasting business risk remains the search for unobvious, hidden from the public eyes factors of economic life of the company. In modern crisis conditions such analysis is difficult and requires new approaches for external control.Aims and objectives. The purpose of the work is to develop methodological provisions for the detective form of the layout of the auditing. The offered method is steady in demand among customers of detectives as it opens new opportunities for the honest business executives. This need for the interaction with the private investigation arises from the uncertainty of clients in the auditing opinion, which is one of the consequence of the direct dependence of the external auditor on the audited organization. A detective, on the contrary, is completely independent and free to collect, analyze any information that has to do with the actual financial and economic activities of the company.Methodology. The legal and institutional framework, the instant breakdown of technical equipment area and financial documentation, the interaction and separation of powers controls — these and about sixty more other most important factors are considered in the article, as essential qualitative characteristics affecting the current assessment of the financial and economic activity of the enterprise or firm.Results. The place of the detective auditing in the theory and practice of the auditor activity is specified. External and internal factors that exert a significant influence on the economic and financial activities of the organization are singled out. As a tool for its implementation, the method of factor analysis is proposed. Application area. The results of the research can be applied to the development of external auditing theory and practice.Conclusions. In the conditions of business opacity, detective auditing is a means of choosing future and reliable counterparties for the auditor’s clients.
Due Diligence as the Tool for the Reliability of the Counterparty
Authors: Bakulina A. A. , Tikhon V. I. 
Published: September 2018

Doing business involves entering into contractual relations not only with the clients, whose business reputation and financial capabilities have been tested for years, but also with the suppliers, vendors and lessors. Quite frequently there are lucrative offers from previously unknown companies, or sometimes there might be a need for transactions of purchase and sale of real estate, stocks or other assets on the open market, the suppliers and contractors often get changed. In order to form the most complete picture of partners and contractors from the point of view of the financial reliability aspect as well as the assessment of the prospects for further cooperation, the due diligence procedure is organized.The relevance of the researched theme will provide an opportunity to protect the organization from fraud on the part of the partners and contractors, which will contribute not only to the reduction of the financial risks of the company, but also to the increase in economic security of the organization as a whole.The authors have covered the acute aspects of the organizational process of due diligence in various economic entities. The methods of the research were as follows: the method of analogies, grouping method, analysis, synthesis, comparison, systematic and logical approaches. The sources of information were: the legal framework and the annual reports of the international companies.
Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity
Authors: Vysotskaya A. B. 
Published: September 2018

The paper examines the interconnection between matrix modeling and accounting informational systems (AIS) and highlights the role of these systems in the true and fair reporting of economic activities. The author shows that such systems make it possible to present the functional fragments of knowledge in information modeling systems and gives a definition of the accounting information systems in the context of modern economic development. The article focuses on designing a concept of a knowledge-based economy and identifying the role of accounting in this process. It shows the accounting system reliability depends on such information system which would make it possible to fully report the data about business activity of an entity. Information technology has crucially changed this very important area of accounting. Modern accounting is more dynamic and influential in making economic decisions. That is why the understanding of accounting science and its influence on accounting processes is changing. This in turn imposes new requirements on professional education and training of accountants. It is evident that the period of data input is now significantly shorter, starting with processing banking information and invoices. Thus the practice of accounting is impossible in its conventional form which calls for the fundamental change of thinking in many areas of accounting.The article discusses the state of national accounting system and its compliance with the international accounting practices under conditions of globalization. The author gives the arguments on how to assess the accounting process adequacy by means of situational matrix modeling (HMM) in the structure of the accounting information system.
Representações e práticas sociais de juventudes no espaço geográfico
Authors: Bomfim Natanael Reis 
Published: September 2018

Nas últimas décadas, os debates sobre educação na contemporaneidade surgem como um fenômeno o qual os olhares se voltam na esperança de transformação social diante das problemáticas emergentes globais e locais, tais como: diversidade etnico-racial, questões ambientais, territorializaçao, desterritorializaçao, crises identitárias, entre outras. Por outro lado, sua relação com a discussão sobre o protagonismo juvenil têm se pautado na perspectiva do sentimento e participação dos mesmos em relação à comunidade local. Assim, por meio dos resultados de pesquisa do GIPRES[1], sobre a compreensão de jovens/alunos sobre o processo de percepção socioespacial do Subúrbio Ferroviário de Salvador/BA, buscamos nesse artigo teórico refletir sobre as práticas sociais de jovens no espaço geográfico. Para tal, fez-se necessário aproximar as ideias de Serge Moscovici, sobre a natureza, abordagens, funções das representações e práticas sociais articuladas com as concepções de espaço social de Lefebvre (2006 ; 20150 e espaço vivido de Bomfim (2009). Nesse movimento, ancoramos nas considerações finaisas a concepção sociológica de juventudes com a a nossa ideia de base conceitual dos S : Saberes e Práticas Socioeducativas Sustentáveis, Juventudes e Espaços Socioeducativos no/para o Subúrbio.

[1] O Grupo Interdisciplinar de Pesquisa em Representações, Educação e Sociedade Sustentável busca ampliar sua participação no DEDC I, bem como nos Programas de Pós–Graduação GESTEC e PPGEduC. O GIPRES é um espaço de discussão, pesquisa e sistematização do conhecimento sobre a Teoria e Método das Representações Sociais e Espaciais aplicados à Educação sob a égide da interdisciplinaridade.
Marketing on the Exchange of Language Courses: A study on the Dimensions of the Image
Authors: Victer Pedro Paulo , Souki Gustavo Quiroga , Da Silva Rejane Santana , Reis Viviane Costa 
Published: September 2018

The present study sought to describe the image that potential customers, current customers and former customers have regarding the exchange of language courses, based on three (cognitive, symbolic and emotional) of the four dimensions of the classification proposed by De Toni, Milan and Schuler (2004, 2005). To do so, it was opted for using the qualitative method, by means of 45 in-depth interviews with such groups of customers. During the interviews, the technique of drawings construction was used, which had the purpose to illustrate the content of the interviews. Furthermore, the information obtained was analyzed through the technique of content analysis for thematic units. The results show that the cognitive dimension can be classified into three broad categories: (a) the reasons that lead people to make language courses exchanges; (b) Sources of information and groups of influence on the decision for language courses exchange; and (c) the criteria used for the choice of countries of destination for language courses exchange. Whereas in the symbolic dimension, the following categories were obtained: a) Growth and personal maturity; (b) social status; c) Adventure, fun and challenge; d) identity, freedom and independence; (e) new and different experiences. Finally, the emotional dimension can be divided into the following categories: a) Emotions and positive expectations; (b) negative emotions and frustration of expectations; (c) Resources for the management of emotions; d) emotions related to the mechanism of sacrifice-reward.
Hip Hop (Lirica del Rap) y Subjetividad Política
Authors: Ravelo Reisner de Jesús 
Published: September 2018

En este artículo de revisión se tiene como objetivo examinar los problemas, disciplinas, metodologías, categorías y preguntas de las investigaciones sobre el Hip Hop. Los problemas cardinales abordados por las investigaciones son, género, ciudadanía, comunicación, educación, cultura y paz, la cuestión de las culturas juveniles constituye el eje articulador. Las perspectivas disciplinares son, antropológica, lingüística, sociológica y educativa. El enfoque investigativo dominante es el cualitativo y las perspectivas metodológicas de mayor uso son la descriptiva interpretativa y las narrativas. Las principales categorías indagadas por los autores son: cultura; comunicación; joven e identidad; educación, resistencia y conflicto. Las preguntas que formulan los investigadores se ubican en cinco campos, interacción cultural, jóvenes, poética e interacción, género, resistencia y conflicto.
Factores de riesgo y consecuencias de la violencia de género en Colombia
Authors: Molina Giraldo Estefania 
Published: September 2018

Artículo de revisión centrado en los factores de riesgo y las consecuencias de la violencia de género. Se revisaron y estudiaron 55 artículos producto de investigación bajo la técnica de análisis de contenido. Los resultados arrojaron factores de riesgo sociales, culturales y vinculares como consumo de alcohol, sustancias alucinógenas, desempleo, dificultades laborales, celos, conflictos de pareja, naturalización de la violencia e influencia de construcciones sociales en función del género, entre otros. En cuanto a las consecuencias se analizaron las dimensiones física, psicológica y psicosocial. Se reservó un lugar aparte para las secuelas en mujeres embarazadas. Algunas de las consecuencias más nombradas fueron lesiones físicas, vergüenza, culpa, trastorno de estrés postraumático, aborto espontaneo, repetición del ciclo de violencia y muerte.
Capacidad intelectual en niños, niñas y adolescentes diagnosticados con TDAH
Authors: Gómez Tabares Anyerson Stiths , Hidalgo Pescador Claudia Tatiana , Grajales Montoya Lorena 
Published: September 2018

Objetivo: describir las capacidades cognitivas en términos del coeficiente intelectual en niños y adolescentes diagnosticados con TDAH. Metodología: Es una investigación de tipo cuantitativo, diseño no experimental de tipo transversal. Alcance descriptivo. La muestra fue de tipo no probabilístico, compuesta por 27 niños y adolescentes diagnosticados con TDAH con edades entre los 7 a 13 años, pertenecientes a tres colegios de Manizales: Nuevo Gimnasio, Liceo Infantil niños 2000 y la Institución Educativa Andrés Bello. Instrumentos: se aplicó la escala estandarizada abreviada de Conners para padres y docentes como criterio de corroboración e inclusión de la muestra. Se aplicó el Test Breve de Inteligencia de Kaufman (K-BIT). Resultados: en relación al CI general de la población evaluada, el 66.6% se encuentra por encima de la media, mientras que el 33.7% está por debajo de la media
Karakteristik wanita dengan perdarahan uterus abnormal di poli kandungan Rumah Sakit Angkatan Laut dr Ramelan Surabaya tahun 2016
Authors: WARDANI RISKA AULIA 
Published: September 2018

<p><strong>Latar Belakang</strong> : Perdarahan Uterus Abnormal (PUA) merupakan salah satu penyebab perdarahan abnormal pervaginam pada masa reproduksi wanita. PUA dapat disebabkan oleh berbagai faktor yaitu dapat berupa kelainan struktural maupun non struktural. FIGO mengklasifikasikan 9 penyebab PUA disusun sesuai dengan akronim ‘PALM-COEIN’.</p><p><strong>Metode</strong> : Desain penelitian deskriptif retrospektif dan pengambilan sampel dengan teknik purposive sampling. Sumber data yang digunakan merupakan data sekunder yang berasal dari rekam medis pasien yang telah didiagnosa dengan PUA.</p><p><strong>Hasil</strong> : Terdapat 82 kasus PUA dengan distribusi terbanyak pada kelompok usia 41-50 tahun (48,8%). Kasus PUA terbanyak dengan agama Islam (90,3%), pendidikan terakhir diploma dan sarjana (46,3%), pekerjaan sebagai pegawai negeri yang mencakup PNS, TNI, dan Polri (41,5%), tinggal di kota Surabaya (74,4%), telah menikah (80,5%), Indeks Massa Tubuh normal (65,8%), dan paritas multipara (56,1%). Penyebab terbanyak yang diklasifikasikan dalam PALM-COEIN ialah <em>ovulatory disfunction</em> (37,8%) dan penatalaksaan dengan medikamentosa (73,1%).</p><p><strong>Kesimpulan</strong> : Dari 82 kasus PUA di poli kandungan RUMKITAL Dr. Ramelan Surabaya pada tahun 2016 ditemukan terbanyak pada kelompok usia 41-50 tahun, beragama Islam, pendidikan terakhir diploma dan sarjana, pekerjaan Pegawai Negeri, tinggal di Kota Surabaya, telah menikah, IMT normal, paritas multipara, penyebab PUA <em>ovulatory disfunction</em>, dan penatalaksanaan medikamentosa.</p><p><strong>Kata Kunci : </strong>Karakteristik, Perdarahan Uterus Abnormal, Sosiodemografi, Klasifikasi PALM-COEIN.</p>
Pengaruh Profilaksis Ekstrak Ubi Jalar Ungu (Ipomoea batatas L.) terhadap Kadar Malondialdehida Hepar Tikus Putih (Rattus norvegicus) Jantan Galur Wistar yang Diinduksi Karagenan
Authors: DINANTI BRILIAN , HANDAJANI FITRI 
Published: September 2018

<p>Liver is an organ with complex metabolism. When the liver is inflamed, cellular immunity will defend against inflammatory agents by stimulating immune cells to produce reactive oxygen species (ROS). Excessive ROS accumulation cause oxydative stress with increased liver malondialdehyde (MDA) level. Some researches showed that purple sweet potato contain flavonoids (anthocyanins) that functioned as antioxydants. This study aimed to show the prophylactic effect of purple sweet potato extract to the liver MDA level of male Wistar rats induced by carrageenan.</p><p>This study used post-only control group method using 18 male Wistar rats divided into 3 groups: group of rats without treatment, group of rats induced by 0,1 ml of 1% carrageenan by intraplantar injection on day-8, and group of rats given with 872 mg/kgBW of purple sweet potato extract for 7 days and induced by 0,1 ml of 1% carrageenan. In the end of the study, the liver MDA levels were measured by Thio-Barbituric Acid method on each groups.</p><p>The results of One-Way ANOVA test showed there was no significant difference (p = 0,290) between group of rats without treatment (<em>x̅</em>= 207,50) and group of rats induced by carrageenan (<em>x̅</em>=233,17). Then, there is no significant difference (p = 0.978) between group of rats induced by carrageenan and group of rats given with prophylactic purple sweet potato extract and induced by carrageenan (<em>x̅</em>= 232,50).</p><p>The conclusion of this study is giving intraplantar injection of carrageenan can increase liver MDA level insignificantly and giving prophylactic purple sweet potato extract has an effect to decrease the liver MDA level of rats induced by carragenan insignificantly because it contains anthocyanins as antioxidants.</p><p> </p><strong>Keywords: </strong>Liver, <em>Ipomoea batatas</em> L., Malondialdehyde, Anthocyanins