bluuebunny/crossref_metadata_2025_split huggingface dataset:
Peculiarities of enterprise equity and equity accounting
Authors: Vaičiulytė Ieva , Rudžionienė Kristina 
Published: July 2019

From the fundamental accounting equation becomes the evidence that equity is one of the most significant indicator of enterprise state. So the process of enterprise equity formation that should be not only legally based but also economically reasoned is definitely relevant aspect in accounting. Both the reform of public sector and complex and hard to prognosticate conditions in private sector also laws of free market that promote to respond operative to external factors require complex and comprehensive equity accounting researches.
The aim of this article – compare peculiarities of different enterprise equity accounting (closed share holding company, state enterprise, state budget institution).
Tasks that have been set to reach the aim: 1) scrutinize requirements for share holding company, state enterprise, state budget institution of their equity accounting; 2) compare their peculiarities of equity accounting: structure of equity, similarities and differences between 3rd class of a chart of accounts.
After the research becomes the evidence that equity accounting of closed share holding company is strictly regulated by laws and standards while equity accounting of state enterprise and budget institution is almost unregulated. The most specific structure of equity is in state budget institution. Whereas the structure of equity in state enterprise is closer to the structure of equity in closed share holding company. Consequently in a number of cases requirements for state enterprise of their equity accounting might become closer to requirements for closed share holding company, for example, requirements for shareholders equity, formation of reserves. In this way the stringency of regulation for closed share holding company would be taken to regulate state enterprise equity accounting. However, closed share hold company has specificities that might not be adjusted in state enterprise, for example, requirements for share premium, reserve for own shares because the activity of state enterprise is not intended to reach for profit. After the comparison of the 3rd class of a chart of accounts becomes the evidence that closed share holding company and state enterprise have many similarities. However, closed share holding company has far and away more sub accounts to register equity and changes of equity.
PLATONISMO E CRISTIANISMO: IRRECONCIABILIDADE RADICAL OU ELEMENTOS COMUNS?
Authors: Santos Bento Silva 
Published: July 2019

Neste artigo, o autor aborda as afirmações de Heinrich Dórrie em favor da não-conciliação radical entre a filosofia grega - especialmente o platonismo - e o cristianismo. Após expor os pontos centrais da tese de Dórrie, o autor critica a sua argumentação, no intuito de tomar evidente que o platonismo, longe de ser uma “ficção” apologética, ofereceu aos Pais da Igreja os instrumentos conceituais para entender o credo cristão. Tais instrumentos conceituais estão profundamente ligados aos elementos centrais da ontologia da filosofia de Platão.
PENGARUH PENERAPAN TIPE STAD DAN GAYA BELAJAR TERHADAP HASIL BELAJAR KOGNITIF SISWA DALAM BIDANG STUDI PAI MATERI MENELADANI KEMULIAAN DAN KEJUJURAN PARA RASUL ALLAH (PENELITIAN QUASI EKSPERIMEN DI SMPN 1 SUKATANI KELAS VIII TAHUN PELAJARAN 2017/2018)
Authors: Maryani Teni 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pelaksanaan pembelajaran PAI materi Meneladani Kemuliaan dan Kejujuran para Rasul Allah dengan menggunakan pembelajaran tipe STAD dan pembelajaran konvensional, perbedaan hasil belajar kognitif siswa antara siswa yang menggunakan tipe STAD dengan siswa yang menggunakan pembelajaran konvensional, perbedaan hasil belajar kognitifsiswa yang memiliki gaya belajar visual, auditorial dan kinestetik dan pengaruh penerapan tipe STAD dan gaya belajar terhadap hasil belajar kognitif siswa. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian quasy eksperimen dengan faktorial 2x3. Hasil penelitian menunjukkan: 1) pembelajaran yang menitik beratkan kerjasama antar siswa dengan menggunakan kelompok-kelompok kecil sedangkan pembelajaran konvensional yaitu proses pembelajaran yang lebih banyak didominasi gurunya sebagai pentransfer ilmu, 2) hasil belajar kognitif siswa yang menggunakan pembelajaran tipe STAD lebih tinggi dibanding dengan siswa yang menggunakan pembelajaran konvensional, 3) tidak terdapat perbedaan yang signifikan hasil belajar kognitif siswa yang memiliki gaya belajar visual, auditorial dan kinestetik, dan 4) terdapat pengaruh penerapan tipe STAD dan gaya belajar terhadap hasilbelajar kognitif siswa dalam bidang studi PAI.
Regeneration of Haploid Plantlet through Anther Culture of Chrysanthemum (<i>Dendranthema grandiflorum</i>)
Authors: KHANDAKAR MD Rayhanul Kabir , YU Jie , MIN Sun-Kyung , WON Mi-Kyoung , CHOI Hyun Gu , PARK Ha-Seung , CHOI Jong-Jin , CHAE Soo-Cheon , JUNG Ji-Youn , LEE Kyu-Min , KIM Tae-Sung , PARK Yong-Jin 
Published: July 2019

To observe the possibility of producing haploid plants of Chrysanthemum, anthers of three Korean cultivars â€˜Yes Morningâ€™, â€˜Hi-Mayaâ€™, and pot cultivar â€˜Peace Pinkâ€™ were cultured. Callus induction among cultivars differed little, but equally good results were obtained with the basal MS medium supplemented with 1 mg/L of 2,4-D, 2 mg/L of BA, 250 mg/L of casein hydrolysate, 45 g/L of sucrose; solidified by 2.75 g/L gelrite. A pretreatment of anthers in media at 4 Â°C for 48h enhanced the callus induction. Calli were allowed to differentiate on basal MS medium supplemented with 2 mg/L of BA, 0.1 mg/L of NAA, 30 g/L of sucrose; solidified by 2.75 g/L gelrite. Shoot formation from calli in that media slightly differed among cultivars. Multiple shoots elongated from calli were shifted to basal MS medium supplemented with 0.1 mg/L of NAA, 30 g/L of sucrose; solidified by 3 g/L gelrite for rooting. The plantlets with sufficient roots thus obtained were acclimatized and transferred to the soil. Fifty regenerated plantlets from each cultivar were randomly selected for ploidy observation by chromosome counting and haploid plantlet was detected for the garden cultivar â€˜Yes morningâ€™.
A CRÔNICA E A CIDADE DE CAMPOS RIBEIRO
Authors: CAREPA Alcione Do Nascimento , NUNES Paulo Martins 
Published: July 2019

crônica é uma modalidade literária que permite ao leitor identificar marcas de fatos históricos diante da história narrada. É neste gênero que o autor consegue mostrar fatos reais usando a escrita literária. O que permite que essa narrativa não envelheça. A crônica Moral e Cívica, de De Campos Ribeiro tem essas características que a transformam em um texto documental guardando por muitos anos e que retrata a imagem da cidade de Belém desde o início do século XX até meados da década de 65. Este estudo leva em consideração o fato de De Campos Ribeiro ter sido jornalista, participado efetivamente do Modernismo paraense junto com outros intelectuais da mesma época. Homens esses que na maioria moraram na periferia, pretos, pobres e autodidatas. Estes homens idealizaram a Academia do Peixe-Frito, nome dado aos encontros informais desses pensadores, fato que compõe esta análise. Tal estudo tenta explicar o cotidiano vivido por De Campos Ribeiro no texto, o que resultou em uma representação da cidade de Belém por meio do imaginário e do fato pensado por ele e contado em forma de narrativa no livro de autoria de De Campos Ribeiro “Gostosa Belém de Outrora”. Obra que demonstra vasta sensibilidade de observação do autor diante da cidade, dos moradores e dos problemas urbanosvivenciados pelos belenenses nas primeiras décadas do século XX.
O FENÔMENO DAS FESTAS DE APARELHAGEM: EXPERIÊNCIAS, GREGARISMOS E CONTRADIÇÕES
Authors: Faro de Lima Andrey , Chagas Junior Edgar Monteiro 
Published: July 2019

Durante os anos 2000,uma profusão de eventos festivos itinerantes marcados pela presença e atuação de suntuosos aparatos eletrônicos, sonoros e visuais, notadamente,interpunhase ao cotidiano citadino de Belém do Pará. Eram as festas de aparelhagem, expressões que há muito já faziam parte do universo de práticas das camadas populares da capital e região, mas que, naquele momento, adquiriram notória visibilidade e projeção, tanto pela atenção despendida por muitos segmentos midiáticos, quanto pelo modo como passou a atrair novos entusiastas provenientes dos mais diferentes domínios. Publicamente, as festas de aparelhagem passaram a ser apresentadas como fenômeno pujante, dinâmico que, embora periférico, cada vez mais vinha invadindo ou conquistando os redutos da elite local. Neste trabalho, dedicamos-nos à construção de perspectivas mais microssociológicas em torno deste fenômeno, a partir das percepções, concepções e articulações do público entusiasta e dos sujeitos que representam as aparelhagens. Conforme se observou, a notória visibilidade experimentada pelas festas de aparelhagem implicou o surgimento de novasassimetrias, hierarquizações e descontinuidades simbólicas e sociais decorrentes do modo como segmentos diversos vivenciaram este fenômeno, o que engendrou articulações, navegabilidades, configurações e territorialidades, características por parte de tais segmentos. As festas de aparelhagem, neste sentido, em seus desdobramentos, encerravam fronteiras que ao mesmo tempo,aproximavam e separavam domínios.
Clinical Features of Comorbid Cluster and Premorbidly Manifestations in Patients with High Vascular Risk in the Middle Age Category with the Presence of Multifocal Atherosclerosis
Authors: Khasanov A. Кh. , Bakirov B. A. , Davletshin R. A. , Nurmukhametova R. A. , Kudlay D. A. 
Published: July 2019

Objective: to study clinical and cluster features of cardiovascular burdening taking into account the comorbid polymorbid background in patients of middle age (45–60 years) with the presence of multifocal atherosclerosis (MFA).Materials and methods. Patients were examined in the Regional Vascular Center of Ufa (RVCU). Depending on the predominant localization of lesions in the vascular bed patients were divided into 3 clusters by the method of hierarchical analysis of categorical variables according to the clinical manifestation of atherosclerotic lesions of the heart, brain and lower limb arteries confirmed by coronary angiography, ultrasound Doppleroscopy of main arteries of the head and lower extremities. Ninety-six patients had predominant lesions in the heart (1st cluster), 96 – in carotid arteries (2nd cluster), and 96 patients had ischemia of lower extremities (3rd cluster). Examination during hospitalization in RVCU included when indicated echocardiography, magnetic resonance imaging of the chest and abdomen, ultrasound studies of abdomen, kidney, and pelvis.Results. According to data obtained the following conditions were most often observed in different combinations and with varying degrees of severity of clinical manifestation.Claster 1. Clinical manifestation of atherosclerotic heart disease mainly due to stage III hypertension, history of myocardial infarction were combined with pneumonia, chronic obstructive pulmonary disease with the outcome in pneumosclerosis and emphysema, as well as the presence of cholecysto-cardial syndrome, chronic gastritis, chronic cholecysto-pancreatitis, abdominal ischemic syndrome, rheumatoid arthritis, diabetes mellitus, and chronic pyelonephritis.Claster 2. Hemodynamically significant lesions of brachiocephalic arteries mainly with acute ischemic disturbance of cerebral circulation were combined with bronchial asthma, (the development of which was associated with prolonged persistent eosinophilic inflammation), worsening of chronic kidney disease with urolithiasis, angionephropathy and iron deficiency anemia, as well as the presence of dorsopathy associated with stenotic atherosclerosis of brain vessels.Claster 3.Hemodynamic ischemia with clinical manifestation of vascular lesions of lower extremities was accompanied by type 2 diabetes, chronic cholecysto-pancreatitis, erosive and ulcerative lesions in the stomach and duodenum, polyosteoarthrosis, abdominal-ischemic syndrome. Type 2 diabetes prevailed in patients with occlusion of right posterior tibial artery and trophic ulcer of the right foot.Conclusion. Interdependence of comorbid and polymorbid background and cardiovascular burdening changes their clinical picture and course, increases number of complications and their severity.
Le fait divers à l'épreuve de la littérature : Ivan Jablonka rend justice à Laëtitia
Authors: Hubert Marie-Claude 
Published: July 2019

Nombreux sont les romanciers à s’intéresser au fait divers. Ivan Jablonka s’empare de l’assas­sinat brutal de Laëtitia Perrais et mène l’enquête. Tout d’abord, il s’agit de reconstituer l’histoire violente de la jeune femme. Ensuite, l’auteur montre que pour comprendre les conditions d’existence de cette dernière, il faut questionner la condition des enfants placés par l’Assistance publique et les violences faites aux femmes. Cet article vise à rendre compte de cette double enquête dont l’objectif est de rendre justice à Laëtitia. Many novelists are interested in news items. Ivan Jablonka takes the brutal assassination of Laëtitia Perrais as the starting point for a literary investigation. First of all, he reconstructs the young woman’s violent past. Then, the author shows that in order to understand the conditions of Laëtitia's existence, we must question the living conditions of children growing up in public care and violence against women. The purpose of this article is to report on this double investigation whose objective is to bring justice to Laëtitia.
Attention et implication dans les représentations littéraires du monde agricole
Authors: Ferrer-Gleize Nina 
Published: July 2019

Par l’étude comparée de la trilogie Dans leur travail de John Berger et de la Trilogie des rives d’Emmanuelle Pagano, cet article entreprend de penser la relation entre « attention » et « impli­­cation », dans une écriture attachée aux représentations du monde agricole et de la nature. L’enquête, la recherche, la documentation sont autant de procédés qui permettent de faire communauté, rassemblant l’auteur, les lecteurs et les protagonistes du récit. Une poétique de la veille, de l’astreinte se développe, à mettre en regard aux pratiques actuelles du terrain, en anthropologie notamment. With a comparative study of John Berger’s trilogy Dans leur travail and Emmanuelle Pagano’s Trilogie des rives, this paper aims to reflect on the link between ‘attention’ and ‘implication’ in a writing that is attached to agrarian and natural representations. Investigation, research and documentation are tools to create a community that gathers the author, readers and the characters of the story. A poetic of a developing vigil and on-call duty are to be balanced with actual practices within the field, especially within anthropology.
Affordances de la liste : à quoi la lecture de liste engage-t-elle son lecteur ?
Authors: Turin Gaspard 
Published: July 2019

La notion d’affordance, héritée de la psychologie gestaltiste et en particulier de James J. Gib­son, consiste à prêter à un objet une qualité de suggestion de sa propre utilisation. Peu ou pas utilisée en littérature, elle l’est parfois néanmoins pour rendre compte de certains tropismes de lecture par les spécialistes du design de l’information et de la rédactologie (Kava­nagh et al.). Je postulerai, en suivant ces auteurs, que l’affordance tex­tuelle présente un caractère opératoire lorsqu’elle est associée à certaines formes inhabi­tuelles au sein de textes narratifs, en particulier la liste. Par la suite, il s'agira d’observer que la forme de liste mani­feste une affordance qui lui est propre, que l’on qualifiera de sélective, due à son caractère graphique particulier, puis à sa qualité de ductilité qui la rend manipu­lable. En comparaison avec une affordance littéraire postulée comme intégrative (c’est-à-dire impliquant une lec­ture non cursive et appelant le choix, la hiérarchisation active du lecteur), il apparaît que la ren­contre entre les pratiques de lecture de liste et de littérature tend à les opposer. Dès lors je tenterai de montrer que l’affordance de la liste littéraire consiste à suggé­rer sa propre utilisa­tion : de la continuer ou de la réduire, en somme de la manipuler, d’en subir la contami­nation. Ainsi la liste produit-elle une implication particulière, de l’écriture à la lecture et, surtout, de la lecture à l’écriture. The notion of affordance, inherited from Gestalt psychology and in particular from James J. Gibson, consists in lending an object a quality of suggestion of its own use. Little used in literature, it is sometimes nonetheless applied to certain tropisms of reading by specialists in information design and redactology (Kavanagh et al. 2016). I postulate, following these authors, that textual affordance has an operational character when it is associated with certain unusual forms within narrative texts, in particular the list. Subsequently, it will be observed that the list has an affordance of its own, which will be described as selective, due first to its particular graphic character, then to its quality of ductility that makes it manipulable. In comparison with a literary affordance postulated as integrative (i.e. involving a non-cursive reading and calling for a choice, an active prioritization of the reader), it appears that the encounter between the practices of list reading and literature tends to oppose them. From then on I will try to show that the affordance of the literary list consists in suggesting its own use: to continue it, to reduce it or generally to manipulate it, to undergo its contamination. Thus the list produces a particular implication, from writing to reading and, above all, from reading to writing.
A study on the digital citizenship level of preservice teachers according to diverse variables
Authors: Soykan Fatih , Keser Hafize 
Published: July 2019

The purpose of this study is to identify and examine the digital citizenship levels of preservice teachers according to diverse variables. The sample of the study consists of students at AtatÃ¼rk Education Faculty of Near East University (n=345). Likert-type â€œdigital citizenship scaleâ€ with 7 dimensions and 64 items which was developed by KocadaÄŸ (2012) and a personal information survey consisting of 8 questions which was developed by the researchers were used as data collection tools. Digital citizenship level of preservice teachers and their sub-dimensions such as digital communication and literacy, digital ethics and law, digital access, digital rights and responsibilities, digital health, digital safety, digital commerce and data obtained from diverse variables in personal information survey were examined. According to the obtained findings, it was observed that digital citizenship level of preservice teachers varied between good and very good. At the end of the study, it has been understood that as the history of using digital tools of preservice teachers increases, so does their digital citizenship level; in addition, those with better economic means have higher access to digital tools and more knowledge and experience on digital shopping.
Keywords: digital citizenship; preservice teachers; digital literacy; digital environments; digital native
Message from the Editor
Authors: Ozcan Deniz 
Published: July 2019

Dear Readers,
It is the great honor for us to publish Volume 8, Issue 3 of Contemporary Educational Researches Journal (CERJ). The journal welcomes original empirical investigations and comprehensive literature review articles focusing on educational issues. The journal is an international peer-refereed journal that promotes the researches in the field of contemporary teaching and learning approaches and theories.
A total number of fifteen (15) manuscripts were submitted for this issue and each paper has been subjected to double-blind peer review process by the reviewers specialized in the related field. At the end of the review process, a total number of five (5) high quality research papers were selected and accepted for publication.
Aim of this issue is to give the researchers an opportunity to share the results of their academic studies. There are different research topics discussed in the articles.
The topics of the next issue will be different. You can make sure that we will be trying to serve you with our journal with a rich knowledge in which different kinds of topics are discussed in 2018 Volume.
I would like to present many thanks to all the contributors who helped to publish this issue.
Best regards,
ANALISIS PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PEMBIAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Sinaga Febriani Florentin 
Published: July 2019

This study aims to analyze the effect of debt policy, dividend policy, and company growth on company value, with profitability as the intervening variable, in the finance companies listed on the Indonesia Stock Exchange (IDX). The population of this study was all finance companies listed on IDX for the period of 2015 and 2016. The purposive sampling method was used in this study with the sample consisted of 12 finance companies. Data used were financial data sourced from the website of IDX. Data were analyzed using path analysis with two equations, i.e., the factors affecting company value and the factors affecting company profitability. Results of the study showed that debt policy, dividend policy, company growth, and profitability have no significant effect on company value. This study also found that debt policy and company growth have no significant effect on profitability, while dividend policy significantly affects profitability.
Keywords : Debt policy, dividend policy, company growth, profitability