bluuebunny/crossref_metadata_2025_split huggingface dataset:
Growing Trade, But Slowing Unitized Short Sea Shipping: Analysing Finland and Germany
Authors: Hilmola Olli-Pekka , Tolli Andres 
Published: March 2019

Abstract
In this research is being analyzed trade relationship and unitized maritime cargo between Germany and Finland. Focus in longitudinal analysis (2001-2017) is on maritime transport, and particularly within the development of different Finnish sea ports in unitized German cargo handling. Trade has been significantly growing over the decades and is on record highs in the most recent year (2017). Germany has also become largest trade partner of Finland. However, after 2003 trade bas been on growing deficit path, and is currently more than one billion deficits for Finland. Rather surprisingly, unitized cargo flows are not growing as much as trade suggests. Still best years are from time before Global Financial Crisis (GFC). Some sea ports in Southwest of Finland have been on clear declining path, while largest sea ports could be considered as somehow sustaining in volumes. Growth is on some smaller and mid-sized sea ports, which have direct regional need for German trade. Hinterland transports through Baltic States must have taken share of direct maritime transports from Finnish sea ports.
The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems
Authors: Stoica Raluca , Stefan Veronica 
Published: March 2019

Abstract
The implementation of up-to-date technologies in the accounting system of modern entities is a topical subject, by the desire of enterprises to align themselves with the current of international globalization but also by the requirements imposed by the science and practice to join the accounting main issues in the field. The accounting technique evolved with the technological innovations, related to each evolutionary period of the human society. The paper aims to identifying the factors that influenced the whole process of the development of information technologies in the financial-accounting field; identifying the main issues related to the technological interaction in accounting and, in this context, identifying the tools and technological supports in the evolution of the accounting technique, from the empirical forms of accounting to the present day, in the age of globalization, amid the continuous need for normalization and standardization of accounting procedures, especially applicable to the consolidation of financial results.
Nowadays, the most used digital technology in computerized accounting and management is Cloud-Computing ERP solutions, a form of digital accounting that will represent the critical mass of accounting information system in the near future, and this paper will present and discuss such solutions.
Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE
Authors: Ivan Oana Raluca 
Published: March 2019

Abstract
Integrated Reporting (IR), the latest approach in corporate reporting, is one of the most discussed topics of the past several years. Recently, companies and companies have realized that the former business model, which was based only on profit-taking without regard to employees, the environment and society, needs to be revised and should take into account wider objectives than financial ones. Therefore, current societies adopt a pluralistic approach and aim to include in their concerns stakeholders’ needs, sustainability, business ethics and transparency. From the aforementioned aspects derives the research question of the present study, aiming in this way to determine the degree of adoption of the integrated reporting of the Romanian companies listed on the Bucharest Stock Exchange, as well as the analysis of the corporate governance reporting degree of the companies included in the study. The results show us the current state of the art for this issue.
Expanding Labour’s Horizons: Union Organizing and Strategic Change in Canada
Authors: Yates Charlotte AB 
Published: March 2019

How can unions arrest membership decline in an increasingly chilly climate? Unions across Canada have arrived at a common answer to this question; unions need to organize the unorganized, in particular reaching out to women, youth and people of colour. After a brief discussion of who is being organized by unions, this article turns to a discussion of innovations in union organizing strategies, including the virtue of rank and file activists and the B.C. Organizing Institute. The next challenge for unions is to keep newly organized workers as members. This depends on adequate representation of these members’ interests and opportunities for their participation in union affairs. The paper critically evaluates union efforts at reform of internal structures and collective bargaining practices. While organizing alone cannot secure the future of unions, it is a critical part of the process of the renewal of labour power. Comment les syndicats peuvent-ils freiner la diminution de leurs membres dans un climat qui leur est de plus en plus défavorable? Les syndicats du Canada entier ont trouvé une réponse commune à cette question : les syndicats doivent syndicaliser les personnes qui ne sont pas syndiquées, s’adressant particulièrement aux femmes, aux jeunes et aux personnes de couleur. Après avoir traité brièvement des personnes que recrutent actuellement les syndicats, cet article passe à un examen des stratégies innovatrices de recrutement syndical, y compris l’implication des militantes et militants de la base et l’institut du recrutement de la C-B. Le défi suivant que les syndicats doivent relever consiste à garder les membres nouvellement recrutés. Leur capacité d’y arriver dépend de l’adéquation de leur défense des intérêts de ces membres et des occasions qu’ils leur donnent de participer aux affaires syndicales. L’article comprend un examen critique des efforts faits par les syndicats pour réformer leurs structures internes et leurs pratiques de négociation collective. Le recrutement ne suffit pas à assurer l’avenir de syndicats, mais il est un élément critique du processus de renouvellement de leur pouvoir.
A New Look at Shorter Hours of Work in the Communications, Energy and Paperworkers Union
Authors: White Julie 
Published: March 2019

This paper argues that we need to look again at hours of work. One out of every five Canadians is working more than 40 hours a week as their regular hours, while one out of ten work over 50 hours. On top of this, overtime is excessive - paid overtime alone is the equivalent of 225,000 full-time jobs. A major study by the CEP in the pulp and paper industry has shown that overtime may be more expensive than hiring additional workers and that workers are willing to reduce overtime in order to save or create jobs. On reducing regular hours of work, the CEP has found that additional days away from work, once negotiated and experienced, are extremely popular. While more time off is about job creation, better health and safety and improving family and social life, it opposes the lean and mean approach of business corporations. Cet article soutient que nous devons repenser les heures de travail. Un Canadien ou une Canadienne sur cinq a une semaine de travail normale de plus de 40 heures et un ou une sur dix travaille plus de 50 heures par semaine. Qui plus est, les heures supplémentaires sont excessives. Les heures supplémentaires rémunérées comptent, à elles seules, pour l’équivalent de 225 000 emplois à plein temps. Un importante étude réalisée par le SCEP dans l’industrie papetière a révélé qu’il peut être plus coûteux de faire effectuer des heures supplémentaires que d’engager des employés ou employées additionnels et que les gens sont disposés à réduire leurs heures supplémentaires afin de maintenir ou de créer des emplois. Le SCEP a constaté que les personnes ayant consenti à réduire leurs heures normales de travail apprécient grandement leurs journées libres supplémentaires. L’augmentation du temps libre est destinée à créer des emplois, à accroître la santé et la sécurité et améliorer la vie familiale et sociale, mais elle s’oppose au régime minceur des entreprises.
Public Exclusion, Under Funding and the Intensification of Work: Universities and the Erosion of Democracy in Ontario
Authors: Healy Teresa 
Published: March 2019

As public anxiety over access to education increases, public-sector workers are directly able to perceive the extent to which exclusion, rather than public- access, now characterizes post-secondary education in an era of privatization. This paper will address some of the recent experiences of university workers who are members of the Canadian Union of Public Employees (CUPE). Here we shall identify three issues facing workers in the sector including: i) the privatization of universities through government policy shifts, ii) the employer-led reorganization of work, and iii) university workers’ campaigns to resist and transform these conditions. For public sector workers, decreasing access to social programs, under funding and the intensification of work are very clearly linked. As the restructured state brings public services more fully into the market and increasingly under the direct control of a global capitalist class, democratic rights are eroded. Still, this privatization dynamic is not uni-directional. Public sector workers and their community allies have been part of the history of state restructuring through their conscious acts of resistance, collective bargaining strategies, militancy and coalition-building. À mesure qu’augmente l’inquiétude du public au sujet de l’éducation, le personnel du secteur public est en mesure de constater directement que l’exclusion, plutôt que l’accès du public, caractérise l’éducation postsecondaire en ces temps de privatisation. L’article traite de certaines des expériences récentes de membres du personnel universitaire qui font partie du Syndicat canadien de la fonction publique (SCFP). Il porte plus précisément sur trois problèmes du personnel du secteur public : i) la privatisation des universités à la faveur de la modification des politiques gouvernementales, ii) la réorganisation du travail dirigée par l’employeur, et iii) les campagnes des travailleurs et travailleuses universitaires visant à résister et à transformer ces conditions. Pour le personnel du secteur public, la diminution de l’accès aux programmes sociaux, l’insuffisance du financement et l’intensification du travail sont nettement liées. À mesure que la restructuration de l’État met des services publics sur le marché privé et les place directement sous le contrôle d’une classe capitaliste mondiale, les droits démocratiques s’affaiblissent. La dynamique de la privatisation n’est cependant pas unidirectionnelle. Le personnel du secteur public et ses alliés communautaires ont participé à la restructuration de l’État par leur résistance réfléchie, leurs stratégies de négociation collective, leur militantisme et l’établissement de coalitions.
How CUPE 3903 Struck and Won
Authors: Kuhling Clarice 
Published: March 2019

On October 26, 2000 approximately 2200 members of Canadian Union of Public Employees (CUPE) Local 3903 went on strike united under the slogan "Strike To Win". Seventy-eight days later CUPE 3903 celebrated a victory with profound implications for the post-secondary educational system and broader labour movement. The significance of the strike victory, however, lies not merely in what was attained in concrete terms, but also in the way the strike was carried out. Drawing upon the principles, practice and strategies of democracy, solidarity, and militancy, we struggled for change in ways which developed and expanded our capacities for self-activity and self-organization. In the process we gained a better understanding not only of the world around us but of our abilities to change that world, expanding the horizons of what we thought was possible. Le 26 octobre 2000, environ 2 200 membres de la section locale 3903 du Syndicat canadien de la fonction publique (SCFP), employés d’université York à Toronto, se sont mis en grève sous le slogan « faire la grève pour gagner ». Soixante-huit jours plus tard, la section locale 3903 a célébré une victoire qui a de profondes répercussions sur le système d’enseignement postsecondaire et le mouvement syndical. Toutefois, l’importance de cette grève a trait non seulement aux gains concrets obtenus mais aussi à la façon dont la grève a été menée. En nous fondant sur les principes, les pratiques et les stratégies de la démocratie, de la solidarité et du militantisme, nous avons lutté pour provoquer un changement par des moyens qui ont accru nos capacités d’agir et de nous organiser. Cela nous a permis de mieux comprendre non seulement le monde qui nous entoure mais encore nos capacités de changer ce monde, élargissant ainsi l’horizon de ce que nous pensions possible.
Training for Labour’s Professionals
Authors: Nesbit Tom 
Published: March 2019

This article addresses an issue arising from a comparative study of the nature of education and training for Canadian full-time union staff and officials. The specific question is how can education for union officials address both the social and the servicing demands placed on them? The article locates the discussion about such training within the contexts of existing approaches to labour education and current debates about the revitalization of the labour movement. It concludes with a call for more systematic discussion of these issues and further analysis of different programmatic training models. Cet article porte sur une question découlant d’une étude comparative de la nature de l’éducation et de la formation données aux dirigeants et dirigeantes et membres du personnel à plein temps des syndicats au Canada. La question est celle de savoir comment l’on peut voir à ce que la formation donnée à ces « cadres » syndicaux leur permette de répondre aux exigences sociales et de prestation de services qui leur sont imposées. L’article place cette formation dans le contexte des approches actuelles d’éducation syndicale et du débat au sujet de la revitalisation du mouvement syndical. Il se termine par un appel à un examen plus méthodique de ces questions et à une analyse plus poussée de différents modèles de programmes de formation.
Issues of  Hedge  Accounting  in IFRS  in Consolidated  financial  Statement
Authors: Kuzmin A. Yu. 
Published: March 2019

In consolidated accounting the reflection of the financial results of the valuation and the accounting processes can present a challenge. That requires the development of special procedures of the joint accounting of financial results of the hedging that are consistent with the provisions of IFRS.There is a typical situation, characterized by the following components: internal hedging operations initiated by subsidiaries to the parent company create open positions with different parameters for the parent company; maternal unit of the company responsible for the management of financial risks at the general group level, in order to eliminate the negative consequences of the changes of conditions for the groups in the market, can hedge transactions by buying a single forward contract with significantly different from intra-group transactions parameters.The need to develop special procedures of joint financial hedging results, consistent with the provisions of certain IFRS standards has been proven in the article. Within the limits of tasks there have been designed and documented evaluation procedures for joint accounts for hedge accounting fair value and cash flow hedging contracts groups formed as a purely financial articles, and non-financial articles. With a view to the practical implementation of the evaluation procedures there have been proposed the methods of assessment of corresponding objects of accounting as well as the aspects of hedge effectiveness criteria have been investigated.
Liquidity  Risks  in  the Context  of  Sustainable  Development of  a Commercial  Company
Authors: Sidorova S. A. 
Published: March 2019

The influence of liquidity risks on the sustainable development of a company is analyzed in the article. Herewith, the stages of financial strategy integration and sustainable development strategy are singled out. The first stage presupposes the maintenance of current financial sustainability. The second stage concerns long term financial sustainability. At the third stage we propose to consider the category of financial sustainability in the context of sustainable development in the process of value creation of the business. In doing so, we suggest considering the maintenance of financial sustainability as a complex notion in accordance with the demands of the main stakeholders including the satisfaction of the business owners. On each stage of the financial strategy integration we single out certain liquidity risks. In doing so, we describe the interconnection between the liquidity risks and the sustainable development of an economic entity with help of the category of financial sustainability. We suggest an analytical instrument which enables us to analyse the influence of liquidity risks on the sustainable development of an economic entity on each stage of financial strategy and sustainable development strategy integration. The methods suggested in the article are based on quality and quantity estimates. When working out the analytical instrument we took into consideration the fact that the appearance of liquidity risks is explained by investments in sustainable development of a commercial organization as well as by neglect of investments in different types of sustainability. The quality method was worked out on the basis of the criteria of sustainable development in accordance with the GOST (All-Union State Standard) ISO 26000–2012 and GRI. The analysis methods we suggest to measure the influence of liquidity risks on the sustainable development of a commercial organization are complementary to the existent methods of estimating and managing risks, known as the ERM methodology. Moreover, the methods we suggest in the article follow the concept of the ERM methodology, which is based on the assumption that risks do not only constitute a threat to the continuity of economic activity but also to the opportunity of further development with effective risk management. The analytical instrument in question is presented in an aggregative form therefore can be used by outside users of financial reports.
Numerical Verification of Affine Systems with up to a Billion Dimensions
Authors: Bak Stanley , Tran Hoang-Dung , Johnson Taylor T. 
Published: March 2019

Affine systems reachability is the basis of many verification methods. With further computation, methods exist to reason about richer models with inputs, nonlinear differential equations, and hybrid dynamics. As such, the scalability of affine systems verification is a prerequisite to scalable analysis for more complex systems. In this paper, we improve the scalability of affine systems verification, in terms of the number of dimensions (variables) in the system.The reachable states of affine systems can be written in terms of the matrix exponential, and safety checking can be performed at specific time steps with linear programming. Unfortunately, for large systems with many state variables, this direct approach requires an intractable amount of memory while using an intractable amount of computation time. We overcome these challenges by combining several methods that leverage common problem structure. Memory is reduced by exploiting initial states that are not full-dimensional and safety properties (outputs) over a few linear projections of the state variables. Computation time is saved by using numerical simulations to compute only projections of the matrix exponential relevant for the verification problem. Since large systems often have sparse dynamics, we use Krylov-subspace simulation approaches based on the Arnoldi or Lanczos iterations. Our method produces accurate counter-examples when properties are violated and, in the extreme case with sufficient problem structure, can analyze a system with one billion real-valued state variables.
SMART CACAO DRYER BERBASIS HYBRID SEBAGAI ALAT PENGERING BIJI KAKAO PADA KELOMPOK TANI TUMBUH SUBUR
Authors: Zamzami Zamzami , Faresta Rangga Alif , Agustina Sindi Nopita , Septiawan Adi , Karisma Alan Maulana 
Published: March 2019

ABSTRACT

Lembah Sampage village, has cacao potential carried out by Tumbuh Subur farmer Group. The data from International Cacao Organizations (ICO) approximates cacao production in the world in 2017 will achieve 4,50 millions tons. Besides, cacao consumption will achieve 4,51 millions tons, so there will be deficit production approximately 10 thousands tons for a year. Cacao optimization is being such a challenge for this farmer group. Drainage problem has dominated in some farmer groups. Weather and climate change often disturb their productivity. Hence, they need dryer tool to solve their problems. Therefore, research is done to stake out prototype of the dryer tool based on hybrid by using electric energy and sun's rays, which is called Smart Cacao Dryer. This research is supposed to create dryer tool which is able to use without considering weather and climate change but it creates cacao seeds which is appropriate to Indonesia national standard. Methods used are designing, assembling, examining, socializing, mentoring, and evaluating the tool. Cacao seeds result dried by using smart cacao dryer showed the same result as Indonesia National standard. The increase of product efficiency showed by the kg on 3-4 day for 4 hours with 400 persentage with 93,5 reduction time.

Keywords: smart cacao dryer, cacao seeds, Tanah Subur Farmer group.

ABSTRAK

Desa Lembah Sempage memilki potensi kakao yang dikelola oleh Kelompok Tani Tumbuh Subur. Data International Cacao Organization (ICCO) memperkirakan produksi kakao dunia pada tahun 2017 akan mencapai 4,50 juta ton, sementara konsumsi akan mencapai 4,51 juta ton, sehingga akan terjadi defisit produksi sekitar 10 ribu ton per tahun. Pengoptimalan kakao menjadi tantangan tersendiri bagi kelompok tani Tumbuh Subur, permasalahan pengeringan masih mendominasi di sebagian kelompok tani, perubahan cuaca, iklim sering menghambat produktivitas mereka. Sehingga dibutuhkan sebuah alat pengeringan yang mampu menyelesaikan permasalahan tersebut. Untuk itu dilakukan penelitian untuk merancang prototipe alat pengering kakao berbasis hybrid, dengan penggunaan energy listrik dan sinar matahari yang diberi nama Smart Cacao Dryer. Penelitian ini bertujuan menghasilkan alat pengering yang mampu digunakan tanpa memperhatikan perubahan cuaca, iklim namun memiliki kualitas biji kakao yang sesuai dengan Standar Nasional Indonesia. Metode yang digunakan yaitu perancangan alat, perakitan alat, pengujian, sosialisasi, mentoring dan evaluasi.. Hasil biji kakao yang dikeringkan dengan menggunakan alat Smart Cacao Dryer menunjukan hasil yang sama dengan Standar Nasional Indonesia. Peningkatan efisiensi produk di tunjukkan dengan adanya peningkatan kapasitas produksi dari 4 kg selama 3-4 hari menjadi 1 6 kg selama 4 jam dengan persentase 400% dengan pengurangan waktu 93,5%.

Kata Kunci : Smart Cacao Dryer, Biji Kakao, Kelompok Tani Tumbuh Subur,