bluuebunny/crossref_metadata_2025_split huggingface dataset:
BUSINESS VALUE CREATED BY MANAGEMENT ACCOUNTING
Authors: Daraban Marius Costin 
Published: November 2018

Porter stated in his value chain concept that business support activities are contributing to the value creation process of a business organization. In the “classical view” business support activities are considered as indirect productive and not having a clear and direct contribution to the business organization value chain. The information age has enabled and leveraged business support activities to become decisive contributors to the value creation process of any business. Can this value contribution be somehow determined or quantified? Management accounting is a classical business support activity that contributes to the business organization value chain. Through usage of value management and value driven performance indicators, the value contribution can be determined and quantified. The present paper is highlighting one possible alternative to determine the value contribution by using indicators like economic value added and economic profit. The value-based approach is putting indirect productive business activities into a new position, the one of a clear and important business value creator that cannot be ignored in the 21st century, a century driven by data, a nd information and knowledge that can sustain a decisive sustainable competitive advantage.
COST SAVING STRATEGY FOR POST OFFICE
Authors: Dutková Silvia 
Published: November 2018

The paper displays a system optimization strategy that leads to cost savings for a particular post office. It involves the queuing theory used as a tool to optimize system of incoming customers passing through service areas in order to satisfy their need Using characteristics of the system, it is possible to determine the number of service compartments that are serving during the opening time so that the system is able to manage a number of incoming customers while waiting time remains acceptable for customers. The cost savings from optimizing the number of service compartments mainly relate to the wages of post office employees. By optimizing the number of working compartments according to the intensity of arriving customers, the study depicts the number of compartments needed to fulfill customer service at given time interval. Using this method, a manager can also optimize the working schedule of the employees operating in the post office compartments. The aim of this paper is to analyze the queuing system of the Bytca post office in Slovak and useknowledge from the analysis to optimize the number of compartments and thus reduce the operating costs of the post office.
IDENTIFICATION OF THE REQUIREMENTS OF CUSTOMERS OF THE POSTAL COMPANY ON THE SPATIAL AVAILABILITY OF ACCESS AND CONTACT POINTS OF THE PUBLIC POSTAL NETWORK
Authors: Hoštáková Dominika 
Published: November 2018

In today's globalized world, in the light of evolving electronic communications and alternative delivery methods, there is a decline in submitted consignments. Despite this fact, postal communications still play a significant role in distribution services. In order try to solve this problem, it is essential to identify the causes and the factors of postal market that affect a decline in submitted consignments. The goal of the article is to identify factors that influence the selection of a particular post office based on the customer requirements. To identify these factors, we conducted primary marketing research. Space availability as a major criterion is used for evaluation of the impact of the development of postal infrastructure on the economic level. Determining the criteria of spatial availability preferred by customers and their subsequent alignment with the statutory requirements can not only lead to an increase in the quality of the universal postal service but also to an increase in demand for postal services at certain post offices.
THE EVALUATION OF THE EXPEDIENCY’S DEVELOPMENT AND SUPPORT OF SMALL INNOVATIVE ENTREPRENEURSHIP IN RUSSIA
Authors: Litvinova Anzhela , Paleev Denis 
Published: November 2018

This article analyzes the situation of innovative approaches to building business processes and interaction between universities, the government, and representatives of the business environment. A methodology is proposed by the authors for calculating the feasibility of government support for small innovative enterprises (SIEs) as independent small business entities organized at higher educational institutions of the Russian Federation, the activities of which are aimed at research, development, implementation, and commercialization.The importance and role of small innovative entrepreneurship in the economy of the country and large cities is becoming the main world trend. Russia is trying to match its innovation strategy in small business, but the success is, unfortunately, still negligible. On the part of the government, millions of rubles are allocated to support small innovative entrepreneurship, as well as the construction of technology parks, the creation of business incubators, technological laboratories, and platforms being organized at universities in order to ensure the implementation of innovative projects. In accordance with the Federal Law of the Russian Federation No. 217-FL of August 2, 2009, universities were able to register small innovative enterprises on their territory as independent small businesses in the sphere of innovative development, whose activities are focused mainly on the commercialization of intellectual property objects and their active promotion in the market.Nevertheless, the implementation of new technologies and know-how is associated with greater risks of SIEs and needs a methodical approach to assess the appropriateness of providing government support to such enterprises. We are going to consider and calculate the indicator of the feasibility of government support for a small innovative enterprise in the amount of 50 million rubles for a period of five years for its development and will prove the increase in the efficiency of the enterprise and the possibilities for its development through the government support mechanisms for innovations.
VICTIMS OF HUMAN TRAFFICKING IN THE SYSTEM OF SUPPORT AND PROTECTION IN SLOVAKIA
Authors: Horáková Magdaléna , Pavlíková Barbara 
Published: November 2018

Introduction: Studies aimed at supporting or protecting victims of human trafficking are rare, although this is a current issue with global overlap. The aim of this work is to identify the specifics of the victims who use the services of organizations under the Program for Support and Protection of Victims of Human Trafficking in Slovakia.Methods: This research study was conducted using the method of content analysis of interviews with workers of organizations providing services under the Program for Support and Protection of Victims of Human Trafficking in Slovakia and documents issued by the Ministry of the Interior of the Slovak Republic (MoI SR) in 2010-2017.Results: 210 victims of human trafficking included in the Program for Support and Protection of Victims of Human Trafficking were identified in the monitored period - 111 women and 99 men. From the perspective of origin, the area of the Eastern Slovakia was most prevalent. The demographic environment (village, district town, municipal city) did not play a significant role. The most common purpose of human trafficking was sexual exploitation and forced labour. There is no systematic approach in addressing the issue.Conclusion: The creation of a pilot field social work program for victims of human trafficking using case management would help take into account the specificities of human trafficking victims. The program would allow for coordinating the services that might provide a solution to the problem of a trafficked person At the same time, by using case management, we can prevent the provision of the same services to the client by several organizations and increase the likelihood of a successful solution to the client´s situation and work efficiency.
MANIFESTATION OF DIVERGENCE AS A SPECIFIC FEATURE OF THINKING
Authors: Ivanova Veselina , Temnikova Maria 
Published: November 2018

INTRODUCTION: The question of intellect and its development is an important topic for contemporary pedagogy science. The approach to education from this point of view gives a better idea regarding its social-cultural and psycho-pedagogy dimensions.AIM: The research study systematized and presented theoretical concepts as well as certain practical aspects based on the specifics of developing education through the process of solving mathematical tasks.METHODS: To achieve the aim the following methods were used: analysis of the content; pedagogical observation; pedagogical experiment; method for determining the standard for success and level of correlation. FINDINGS AND RESULTS: The results received from the theoretical and the experimental work demonstrated that a divergence occurs through the process of solving mathematical tasks both as a conceptual foundation for the development of skills and a pre-requisite for assuring the so called “I-inclusion” of the student.CONCLUSIОNS: The result of the research in the theoretical, methodological and practical aspects are focused on integration with the intellectual development of children and school students.
DEVELOPMENT OF SPECIFIC MATHEMATICAL COMPETENCES FOR PLANE FIGURES IN THE EDUCATION IN MATHEMATICS FOR GRADES 1 - 4
Authors: Temnikova Maria 
Published: November 2018

INТRODUCTION: The development of specific mathematical competences from the competency cluster “Plane figures” is one of the important factors for achieving effective education in mathematics in primary school.PURPOSE OF STUDY: The purpose of this article is the presentation of the competences concept and especially the concept of the objective specific mathematical competences as well as the options for their development in and through education in mathematics in Grades 1-4. METHODS: During the experimental work the researchers performed qualitative and quantitative study of the topics presented above. The following methods were applied: a didactical experiment, observation, test, content analysis, and a mathematical-statistical method for data processing.RESULTS: As a result of the experimental work it was determined that the percentage of fourth graders who failed to solve a geometry text task decreased from 49.61% to 9.32%. The percentage of those students who failed to draw a circle with a given radius and an angle according to a given grade decreased from 38.95% to 8.17%. Additionally, the percentage of the students who correctly solved a geometry text tasks increased from 15.2% to 23.1%. The difference in the results is proven to be of statistical significance. CONCLUSIONS: Owing to the applied methodology system of work where productive strategies, methods and approaches were used, the specific mathematical competences from the competency cluster “Plane figures” were developed in their completeness in primary school students.
Local news in a digital world: Stand up and start up, instead of copy and paste
Authors: Brouwers Bart 
Published: November 2018

Abstract
For legacy media companies, the digital world seemed to be the perfect place for scalable initiatives in local journalism. But up until now, the scalability nut hasn’t been thoroughly cracked. Media companies have tried to copy the old habits and paste them into a new digital world, without asking themselves what problem – and whose problem – they were going to solve. The profession needs to realize that scaling isn’t something that comes automatically with the digital world, but has to be derived from the value proposition of the news product itself. To really internally reinvent the local news in an online world, it has to stand up and start up all over again, before it can scale up and – finally – stay up again.
Talking about games: Gamers’ digital communication spaces as the object of study
Authors: Sanz-Martos Sandra , Martínez-Martínez Silvia , Creus Amalia 
Published: November 2018

Abstract
In the digital environment, gaming is one of the activities that has generated the greatest number of fans. What is more, gaming becomes a topic of conversation between gamers/users, who leverage the potential of different communication platforms to research, collaborate, share tips and even boast of their achievements. This article seeks to describe and analyse how these gamers’ communication environments work, on the basis of the inherent characteristics of communities of interest, learners and practice. Through examination of the activities on gaming forums for two highly popular massively multiplayer online games – League of Legends and Minecraft – and the exchange of comments between viewers of leading Spanish YouTubers like RevenantL0L and Vegetta777, we analyse users’ behaviour, the amount and content of messages and compare the structures and workings of the two environments.
The board game designer: An approach
Authors: Catalán Villanueva Antonio 
Published: November 2018

Abstract
Games as a structured activity need authors who create them. Throughout history, the figure of the author has been unknown for different reasons. In ancient times, games were owned by the society as a whole; the birth of the printing press saw printers becoming publishers, illustrators and authors at the same time, while in the Industrial Age games were owned by manufacturers. This has changed recently. We started to realize about games’ authorship through hobby games and eurogames, and finally modern games brought the author to the forefront of game creation in the twenty-first century. This article aims to shed some light on the role of board game authors, starting with a short historical approach on their role, and will hopefully serve as a basis for further research.
The Kinetics of Calcium Oxide Catalyzed Esterification of Glycerol with Free Fatty Acids Using Pseudo-homogeneous Model Approach
Authors: Megawati Megawati , Hartanto Dhoni , Widyastuti Catur Rini , Saras Wati Diyah , Nurhayati Eny 
Published: November 2018

Abstract This research aims to study the reaction kinetics of esterification reaction of glycerol with free fatty acid (FFA) using calcium oxide catalyst to produce mono-diacylglycerol (MDAG) using pseudo-homogeneous approach. The effects of time and temperature on the reaction conversion were investigated simultaneously. The FFA used was from the waste of cocoa production process, while the solid catalyst used was calcium oxide from eggshell ash. The results show that the cocoa based FFA was composed of palmitic acid (49.24%), methyl stearate (1.05%), oleic acid (25.39%), and stearic acid (24.32%). The calcium oxide content in the eggshell ash was 60% w/w. At all temperatures studied (60, 70, and 80oC), as the reaction time increased, the conversion increased sharply in the first 5 minute followed by a gradual raise to an almost constant value after 20 minutes (0.844; 0.845; and 0.854, respectively). Pseudo-homogeneous second order model can describe the reaction kinetics satisfactorily. The reaction constants (k) at 60, 70, and 80oC were 0.00384, 0.003401, and 0.003518 (L/mole.minute), respectively. The effects of temperature on reaction rate obey the Arrhenius’ equation with collision factor (A) is 0.2659 (L/mole.minute) and activation energy (Ea) is 3544 J/mol. Keywords: calcium oxide; free fatty acid; glycerol; pseudo-homogeneous approach
Recovery Logam Cu (II) dan Cr(VI) dari Limbah Cair Elektroplating Menggunakan Polymer Inclusion Membrane (PIM)
Authors: Djunaidi Muhammad Cholid 
Published: November 2018

Telah dilakukan penelitian tentang recovery logam Cu(II) dan Cr(VI) dari limbah cair elektroplating menggunakan Polymer Inclusion Membrane (PIM). [NA1] PIM memiliki kestabilan yang tinggi untuk mengatasi kelemahan ketidakstabilan membran cair. Membran PIM diletakkan diantara dua fasa yaitu fasa umpan sebagai sumber logam Cu (II) dari limbah elektroplating dengan pH 3 dan fasa penerima adalah larutan HNO3 denganpH 1 dan pH 4,4 di fasa umpan serta pH 6,3 di fasa penerima dengan NaCl 2 N untuk logam Cr(VI). Efisiensi recovery diketahui dengan menentukan kadar Cu (II) dan Cr(VI) dalam fasa umpan dan penerima menggunakan AAS, sedangkan karakterisasi membran menggunakan FTIR, SEM dan spektroskopi UV. Membran PIM yang dihasilkan memiliki sifat: tipis, bening, jernih dan lentur. Dari hasil AAS diperoleh persentase transpor PIM yang dilakukan dengan pengadukan selama 24 jam menunjukkan bahwa persentase transpor logam Cu (II) yang paling tinggi dari fasa umpan sebesar 83,41% dan transpor pada fasa penerima sebesar 72,56%. Sementara prsentase transpor Cr(VI) optimal yaitu 97,8% dari fasa umpan serta 76,5 % di fasa penerima. Hasil karakterisasi membran menggunakan spektroskopi FTIR dan UV menunjukkan bahwa membran PIM cukup stabil. Sedangkan hasil SEM menunjukkan tidak terdapat pori dalam membran sehingga transpor yang terjadi secara difusi melalui perantara senyawa pembawa Research on Cu (II) and Cr(VI) metal recovery from electroplating wastewater using a Polymer Membrane Inclusion (PIM was conduct. PIM has a high stability to overcome the distability of liquid membrane. PIM membrane was placed between two phases, namely phase feed as a source of Cu(II) from electroplating wastewater with pH 3 and receiver phase was HNO3 solution with a pH of 1 while a system with pH 4,4 in feed phase and 6.3 in receiver phase (2N NaCl) was used for recoveried Cr(VI) from electroplating. The efficiency of recovery was known by determine the concentration of Cu (II) and Cr(VI) in feed phase and receiver using AAS, whereas the membrane was characterized using FTIR, SEM and UV spectroscopy. The resulting PIM membrane had properties: a thin, transparent, clear and supple. From the results was obtained that the percentage of transport of Cu (II) at the highest performance from the feed phase was 83.41% and transport at the receiving phase was 72.56%. While the highest transport of Cr(VI) from feed phase by 97,8 % and in receiving phase was 76,5 %. Results membrane characterization using FTIR and UV spectroscopy showed that the PIM membrane was quite stable. While the results of SEM showed that no pores in the membrane so that the diffusion transport occurs through intermediary carrier compound.
Synthesis of Matrix Si-K-HAs Gel from Geothermal Sludge and Peat
Authors: Muljani Srie , Wahyudi Bambang Wahyudi , Suprihatin S , Sumada Ketut 
Published: November 2018

The synthesis of matrix silica-potassium-humic acid gel (Si-K-HAs) has been performed successfully by gradual extraction and acidification method. The extraction was carried out in two stages: 1) extraction of humic substances from peat prepared by potassium hydroxide to produce potassium humate (K-HAS) solution, 2) extraction silica from geothermal sludge using K-HAs solution to produce Si-K-HAs solution. Acidification of Si-K-HAs solution prepared by citric acid (1-3N) to produce matrix gel of Si-K-HAs. The Si-K-HAs matrix gel products are characterized by Fourier Transform InfraRed (FTIR), X-ray fluroscence (XRF), and Brunauer–Emmett–Teller (BET) analysis. The acidification process was carried out in neutral to acid (pH 3-7) conditions and the results showed that at neutral pH no Si-K-HAs gel formed. IR spectra confirmed the presence of humic acid in the gel product, whereas XRF analysis confirmed the presence of potassium (K) and silica (SiO2) in the gel product. The molar ratio of SiO2:K2O in the product is 0.9 - 0.3 in the pH range of 3-5. Si-K-HAs powder can be used as soil fertilizer especially for soils that lack silica, humic, and potassium nutrients or for future application development. Keywords: gradual extraction; geothermal sludge; matrix gel; humic substance
Silence / Signification Degree Zero: Walter Benjamin’s Anti-Aesthetic of the Body
Authors: Rauch Malte Fabian 
Published: November 2018

Abstract
This essay examines Walter Benjamin’s opposition against traditional aesthetics and his development of an alternative, a decidedly anti-aesthetic approach. More specifically, it focuses on how Benjamin launches a frontal attack on Idealist aesthetics in the theory of ancient tragedy expounded in the Trauerspiel book and how he develops his own alternative conception in critical delineation from it. Closely examining his engagement with Nietzsche, Hölderlin, Hegel, and Solger, the essay shows how Benjamin’s entire theory is construed as a pointed response to a long and complex discourse on tragedy. Through a reconstruction of these debates, it becomes evident that the core of Benjamin’s critique concerns the relation between universal and singular in Idealist aesthetics, spelled out in a theory of reconciliation that is directly tied to the themes of fate and sacrifice. Against this background, the essay then analyzes – drawing both on Benjamin’s reception of Franz Rosenzweig as well as the work of Giorgio Agamben – Benjamin’s notion of silence as a retreat from language and meaning, as an immersion into the body. Instead of offering an image of reconciliation, tragedy, for Benjamin, then appears as the site where bodily singularity and impotentiality fragments the totality of signification, where meaning is disrupted and reduced to degree zero.
Vernacular Cosmopolitanism in Anglophone World Literatures: Comparative Histories of Literary Worlding
Authors: Neumann Birgit 
Published: November 2018

Abstract
The article explores the concept and practice of world literature from the perspective of postcolonial Anglophone literature. To account for the agency of literature and to move beyond the old centre/periphery model, the contribution focuses on literary acts of worldmaking rather than on the circulation of literature across the globe. It is argued that Anglophone world literature thrives on a poetics that bind diverse literary histories, languages, and distinct creative practices into patterns of exchange and thus exposes the constitutive exteriority within European (literary) histories. The use of the vernacular is identified as a central element of world literature’s poetics, staging a conflictual interplay between transcultural relationality and the formative impact of locality. As the vernacular binds the global and the local into loops of relation, it also offers an opportunity to consider the classification of “language as a language” (Young 1209). A reading of Sam Selvon’s The Lonely Londoners (1956) provides insights into literary ways of worldmaking, showing how the poetics of Anglophone world literature shuttles among several places to create a vernacular cosmopolitanism (Bhabha). Finally, the article examines how an understanding of world literature as a polycentric network emerging from different literary traditions changes our practice of comparative literary history.
Die Iberische Halbinsel im frühen Mittelalter: Ausgangspunkt für interkulturelle Kontakte zwischen den Ottonen und den andalusischen Muslimen
Authors: Classen Albrecht 
Published: November 2018

Abstract
In light of two new strands of research, this study’s focus on the contacts between the world of the Iberian Peninsula in the premodern world, and the interest in Christian-Muslim relations globally, brings together two related texts from the early Middle Ages that illustrate a significant proximity between both cultures. Hrotsvit von Gandersheim’s “Pelagius” and the contemporary vita of the abbot Johannes of Gorze demonstrate that 10th-century Christian audiences north of the Alps were considerably informed about the situation in the Iberian Peninsula and made significant efforts to learn about the political and religious conditions there. Together, the literary account and the biographical narrative confirm a much more open exchange between both worlds than has previously been assumed.