bluuebunny/crossref_metadata_2025_split huggingface dataset:
Оцінка перспективності інтродукції троянд селекції Девіда Остіна до умов Правобережного Лісостепу України
Authors: Дениско Ірина 
Published: December 2022

Мета. Теоретичне й експериментальне обґрунтування інтродукції троянд селекції Девіда Остіна до природно-кліматичних умов Правобережного Лісостепу України. Методи. Біометричні, порівняльно-морфологічні, статистичні. Результати. Проаналізовано показники життєздатності, росту, розвитку (зимо-, морозо-, посухостійкість, комплексна стійкість проти збудників хвороб і шкідників), та ознаки декоративності (збереження габітусу, цвітіння, забарвлення, форма квіток і т. д.) троянд 18 сортів селекції Девіда Остіна, що належать до груп English Old Rose Hybrids, Leander Hybrids та Leander Hybrids. Дослідження проводили протягом 2015–2021 рр. на інтродукційних та колекційних ділянках НДП «Софіївка». Оцінювання перспективності інтродукції показало, що 50% досліджених сортів отримали суму балів 41–43 з 50 можливих, і є цілком перспективними для інтродукції в умови Правобережного Лісостепу України. Інші 50% сортів мали суму балів від 35 до 40 і можуть вважатися перспективними. Середнє значення суми балів було близьким в усіх трьох груп сортів і становило 39,0–40,2 балів. Акліматизаційне число для троянд 50% досліджених сортів становило 80–85 балів зі 100 можливих, що означає добру адаптацію рослин в умовах Правобережного Лісостепу України. У решти сортів цей показник був від 65 до 75 балів, що означає задовільну адаптацію цих рослин. Середнє значення акліматизаційного числа становило 73,8 балів для English Old Rose Hybrids, 78,0 балів для English Musk Hybrids і 80,0 балів для Leander Hybrids. Підсумкова оцінка декоративності англійських троянд селекції Девіда Остіна становила 81–89 балів зі ста можливих. Середнє значення цього показника було близьким в усіх трьох груп сортів і становило 85,3–85,6 балів, а отже всі ці сорти виявили високу декоративність. Висновки. Садові троянди селекції Девіда Остіна, вирощені у природно-кліматичних умовах Правобережного Лісостепу України, добре адаптувалися в районі інтродукції й заслуговують на подальше впровадження у виробництво.
Сезонна динаміка вмісту фотосинтетичних пігментів у листках декоративних форм Berberis thunbergii DC. в умовах посушливого Степу України
Authors: Коршиков Іван , Сушинська Ніна 
Published: December 2022

Мета. Аналіз сезонної динаміки вмісту й співвідношення фотосинтетичних пігментів у листках різнозабарвленних декоративних форм барбарису Тунберга (Berberis thunbergii DC.) в умовах посушливого Степу України. Методи. Об’єктом досліджень були B. thunbergii та його декоративні форми з різним забарвленням листків ('Red Rocket', 'Superba', 'Bagatelle', 'Golden Ring', 'Harleguin', 'Pow Wow', 'Bananza Gold', 'Aurea'), що росли в колекції ботанічного саду Херсонського державного університету. Вміст хлорофілу a і b та суми каротиноїдів вивчали у 2017–21 рр. в листках однорічних та дворічних пагонів, які щороку збирали для аналізів щомісячно, починаючи з травня по жовтень. Для визначення вмісту пігментів використовували стандартну методику (Wellburn, 1994). Вимірювання проводили за допомогою спектрофотометра СФ-2000 за довжини хвилі 665 і 649 мкм — для хлорофілів a і b та 480 мкм — для каротиноїдів. Статистичний аналіз виконували в програмі МС Excel 2007. Результати. Впродовж травня–жовтня досліджено сезонну динаміку вмісту фотосинтетичних пігментів у листках декоративних форм B. thunbergii. У зелено- та пурпуроволистих форм максимуми вмісту хлорофілу та каротиноїдів здебільшого припадали на першу половину вегетації, а у жовтолистих форм — на осінні місяці. Пурпурово- та жовтолисті форми практично в усі періоди спостережень у більшості випадків поступалися зеленолистій формі за вмістом хлорофілу. З середини літа починалося зниження вмісту хлорофілу b у пурпурово- та зеленолистих форм. У листках дворічних пагонів у більшості варіантів експерименту вміст хлорофілу і каротиноїдів був суттєво вищим, ніж в однорічних листках. Максимальні значення співвідношення хлорофіл a/b та хлорофіл/каротиноїди зафіксовано в більшості форм у середині вегетації. Дефіцит вологи в ґрунті й повітрі, високі температури призводили до зниження вмісту хлорофілу та каротиноїдів, починаючи з середини вегетації, що можна розглядати як наслідки впливу довготривалої посухи. Висновки. З’ясовані особливості сезонної динаміки вмісту фотосинтетичних пігментів у листках різнокольорових декоративних форм B. thunbergii засвідчують, що їхній пігментний апарат формоспецифічно адаптується до посушливих умов Степу з надмірно високими плюсовими температурами. Оскільки хлорофіл асоційований у світлозбиральних комплексах, зменшення його вмісту в листках рослин в екстремальних умовах посухи може призводити до зниження фотосинтетичної фіксації CO2 й пригнічення росту рослин.
Temporal decision making: it is all about context
Authors: Baykan Cemre , Shi Zhuanghua 
Published: December 2022

SummaryIs there sufficient evidence to make a decision, or has enough time passed to justify making a decision? According to Ofir and Landau (2022, Current Biology: CB, 32[18], 4093–4100.e6), these two questions are closely related: brain activity measured by EEG at the offset of stimulus presentation predicts the behavioral temporal decision, being influenced by the current context, and reflecting the relative distance to a decision threshold which is also context dependent.
Modal semantic universals optimize the simplicity/informativeness trade-off
Authors: Imel Nathaniel , Steinert-Threlkeld Shane 
Published: December 2022

The meanings expressed by the world’s languages have been argued to support efficient communication. Evidence for this hypothesis has drawn on cross-linguistic analyses of vocabulary in semantic domains of both content words (e.g. kinship terms (Kemp & Regier 2012); color terms (Regier, Kay & Khetarpal 2007; Zaslavsky, Kemp, Regier & Tishby 2018)) and function words (e.g.quantifiers(Steinert-Threlkeld2021); indefinite pronouns(Deni ́c, Steinert-Threlkeld & Szymanik 2022)) approaching the hypothesis concretely in terms of a trade-off between simplicity and informativeness. We apply the analysis to modals (e.g. can, ought, might). Two proposed universals in this domain from Nauze (2008) and Vander Klok (2013) are used for generating many artificial languages with varying degrees of quasi-naturalness as a proxy for natural data. A computational experiment shows that most of the optimal solutions to the trade-off problem are predicted by Vander Klok; meanwhile, as languages more robustly satisfy Nauze’s universal, they also become more optimal. This suggests that efficient communication is a leading explanation for constraints on modal semantic variation.
Universal force from exhaustification: Farsi hame -i DPs
Authors: Moghiseh Esmail , Alonso-Ovalle Luis 
Published: December 2022

Polarity items have been analyzed as existential DPs that introduce into the semantic derivation two types of alternatives: domain alternatives (corresponding to possible restrictions of the domain of quantification) and scalar alternatives (corresponding to stronger quantificational forces.) This approach has led to the development of a typology of polarity items that is based on the types of alternatives that these items introduce (Chierchia 2013). What are the possible dimensions of variation? Bar-Lev & Margulis (2014) argue that the Hebrew determiner kol introduces domain, but not scalar alternatives. This paper shows that a class of Farsi DPs, which we call ‘hame -i DPs’, do too.
Pengaruh NPL, LDR, BOPO dan Nim Terhadap Roa Pada PT. Bank Mandiri (Persero) Tbk Tahun 2013-2021
Authors: Ramadanti Fifi , Setyowati Eni 
Published: December 2022

Penelitian ini bertujuan untuk menguji besarnya pengaruh variabel Non Performing Loan (NPL), Loan to Depoite Ratio (LDR), Beban Operasional pada Pendapatan Operasional (BOPO) dan Net Interest Margin (NIM) terhadap Return On Assets (ROA) PT. Bank Mandiri (Persero) Tbk yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2021. Penelitian ini menggunakan pendekatan kuantitatif dan desain penelitian menggunakan analisis regresi linier berganda dengan bantuan program Eviews 10. Hasil penelitian menunjukkan bahwa variabel NPL, LDR, BOPO dan NIM secara simultan berpengaruh terhadap ROA. Berdasarkan hasil uji t dapat disimpulkan bahwa secara parsial variabel NPL dan LDR tidak berpengaruh signifikan terhadap ROA, sedangkan variabel BOPO dan NIM berpengaruh signifikan terhadap ROA. Hasil perhitungan koefisien determinasi menunjukkan pengaruh yang diberikan oleh variabel independen terhadap variabel dependen sebesar 95,54% sedangkan sisanya 4,46% dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini.
Pengaruh Brand Image, Social Media Instagram dan Beuaty Influencer Terhadap Keputusan Pembelian Produk Ms Glow di Kabupaten Lamongan
Authors: DJ Yunni Rusmawati , Sustyorini Emalia Nova 
Published: December 2022

The purpose of this research is to know the Brand Image, Beuaty Influencer and Social Media Instagram have an influence on purchasing decisions. Consumers who want to buy and use MS Glow products in Lamongan are the population in this study. Sampling using nonprobability sampling technique by taking a sample of 100 respondents. This research is a quantitative research. Based on the results of the t test, Brand Image states that it has a positive and significant effect on purchasing decisions, while there is no positive and significant effect on Beuaty Influencers onSocial Media Instagrampurchasing decisions ,, has a positive and significant effect. Meanwhile, when tested with the N test, the F Brand Image, Beuaty Influencer and Social Media Instagram simultaneously had a positive and significant effect on purchasing decisions.
Pengaruh Shopping Lifestyle Dan Fashion Involvement Terhadap Impulse Buying (Studi Kasus Pada Konsumen Toko Mantan Karyawan Kota Bengkulu)
Authors: Yulinda Ade Tiara , Rahmawati Rike , Sahputra Heldi 
Published: December 2022

The advance of this modern era is triggered the increasing of fashion trends, which make the need for goods and services in the fashion sector is more increasing and vary. The problem faced, business people are required to provide a variety of fashion that is taste of consumers. By paying attention to shopping lifestyle and fashion involvement business people can attract consumers to do impulse buying. This study aims to analyze the effect of shopping lifestyle and fashion involvement on impulse buying consumers of Mantan Karyawan shop’s in Bengkulu city. The research used a quantitative with associative quantitative approach. Sampling of this research used purposive sampling technique with sample of 150 responden. Data was collected through multiple linier regression by using SPSS 24 tool. The results of research showed that there was an effect shopping lifestyle and fashion involvement on impulse buying. The coefficient of determination, which can be seen of R square = 0.786. This showed that shopping lifestyle and fashion involvement affect impulse buying by 78.6 %, while the remaining 21.4% can be explained by other variabels not included in this study. Other, data also showed the effect of shopping lifestyle and fashion involvement on impulse buying, this can be seen from the results of t_count, which was greater that t_table, this can be concluded that Ha is accepted and H0 is rejected. Partially and simultaneously, this study sum up that shopping lifestyle and fashion involvement affect the impulse buying consumers of Mantan Karyawan shops in Bengkulu City.
Pengaruh Ukuran Perusahaan Dan Tax Avoidance Terhadap Manajemen Laba Perusahaan Manufaktur Di Bursa Efek Indonesia
Authors: Taufiq Eindye 
Published: December 2022

ABSTRAK
Penelitian ini dilakukan untuk menguji pengaruh ukuran perusahaan dan penghindaran pajak terhadap manajemen laba. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia menjadi subjek penelitian ini dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh negatif yang signifikan dan tax avoidance memiliki pengaruh positif tidak signifikan terhadap praktik manajemen laba. Penelitian ini menyarankan agar investor menganalisis laporan keuangan untuk menentukan apakah laporan keuangan tersebut merepresentasikan manajemen laba untuk menghindari keputusan investasi yang bias dan tidak tepat. Pemerintah secara aktif memperbaiki regulasi yang membatasi praktik penghindaran pajak perusahaan.
Kata Kunci: ukuran perusahaan, tax avoidance, manajemen laba
ABSTRACT
The purpose of this study was to investigate how tax avoidance and firm size affect earnings management. Purposive sampling was used to choose the manufacturing enterprises that were listed on the Indonesia Stock Exchange as research subjects. The findings revealed that tax avoidance had a positive and insignificant effect on earnings management techniques, whereas firm size had a significant negative effect. In order to avoid making biased and unwise investment decisions, this study advises investors to examine financial statements to identify whether they indicate earnings management. The government is actively enhancing the laws that prohibit corporate tax evasion.
Key words: tax evasion, earnings management, company size
Faktor - Faktor yang Mempengaruhi perilaku Wajib Pajak Menggunakan E-filling Dengan Pendekatan Metode UTAUT
Authors: Marsidi Marsidi , Ginting Herman , Supawanhar Supawanhar 
Published: December 2022

Wajib pajak adalah kewajiban orang pribadi atau badan pelaporan pajak. Di Indonesia seiring dengan tuntutan pemerintah dalam hal kewajiban kepemilikan NPWP bagi wajib pajak perorangan, terjadi peningkatan jumlah wajib pajak perorangan yang sangat signifikan. Banyaknya wajib pajak sehingga ditjen pajak berinisiatif meluncurkan layanan pajak secara elektronik dan online yaitu e-filling. Namun kenyataan masih banyak masyarakat mimilih untuk laporan pajak secara manual ketimbang menggunakan e-filling karena pengetahuan menggunakan teknologi masih minim dan masyarakat berpikir lebih rumit menggunakan e-filling serta masyarakat merasa takut menggunakan elektronik karena takut data yang mereka input disalahgunakan oleh pihak yang tidak bertanggungjawab. Sehingga hal demikian mempengaruhi minat masyarakat terhadap pengguna e-filling. Tujuan penelitian ini adalah untuk mengetahui proyeksi potensi penerimaan Pajak Bumi dan Bangunan (PBB) di Kota Bengkulu tahun 2014-2016. Penelitian ini dilakukan pada perilaku wajib pajak. Metode yang dilakukan yaitu kuantitatif. Metode kuantitatif merupakan metode yang berlandasan pada filsafat posiivisme yang digunakan untuk meneliti pada populasi atau sampel. Data yang digunakan yaitu data primer. Teknik pengambilan sampel dilakukan secara random. Pengumpulan data dilakukan dengan penyebaran kuisioner. Teknik analisis data menggunakan bantuan aplikasi SPSS. Berdasarkan hasil analisis diketahui bahwa gender, usia, pengalaman, kesukarelaan yang memoderasi hubungan ekspektasi kinerja, ekspektasi usaha, hubungan pengaruh sosial, hubungan kondisi-kondisi pemfasilitasi terhadap niat keperilakuan secara simultan adalah positif atau berpengaruh pada perilaku wajib pajak pengguna e-felling. Sedangkan pengalaman, usia, yang memoderasi hubungan pengaruh sosial, kondisi-kondisi pemfasilitasi terhadap niat keperilakuan, perilaku pengguna secara simultan adalah negatif atau tidak berpengaruh pada perilaku wajib pajak pengguna e-felling.
Analisis Strategi Marketing Digital Pada Bumdes Lestari Jaya Desa Sindang Jaya Kabupaten Rejang Lebong
Authors: Hanilla Siti , Prawitasari Andriyani , Handayani Sri 
Published: December 2022

This research is to analyze the use of digital marketing strategies implemented at BUMDes Lestari Jaya and analyze the factors that hinder the development of BUMDes Lestari Jaya online stores and analyze the proposed appropriate marketing strategies to optimize the reach of BUMDes Lastari Jaya Digital Marketing.
This analysis process is carried out on Digital Marketing activities that have been carried out by BUMDes Lestari jaya using SWOT Analysis. Data This research was obtained from the results of several previous studies, interview results and questionnaire results distributed to 60 respondents consisting of Consumers and Social Media Folowers of BUMdes Lestari Jaya as a source of information for improving the digital Marketing Strategy of BUMDes Lestari Jaya. From the results of the SWOT analysis obtained : Strenght : a. It has abundant raw materials, b. The quality of the poduk is quite good, c. There are several variants of palm sugar products as an option for consumers, d.Dapay receives orders in large quantities, e.The potential of partners as reselers is very large. Weakness: a. Digital Marketing Strategy is not yet on Target, b. In managing the Digital Marketing Strategy has not been professional and consistent, c. Opportunities for resellers have not been opened, d. Limited human resources in managing social media as promotional advice. Opportunity: a.The scope of the Digital Market is very wide, b.The opportunity for cooperation with resellers is still very wide open, c.The need for brown sugar is very much. Threts : a.Fierce competition with similar products, b.Price competition with products from other regions
Analisis Sikap Wirausaha Terhadap Perubahan Status Sosial Ekonomi Dimasa Pandemi Covid-19: Sebuah Tinjauan Pustaka
Authors: Sinring Kasman 
Published: December 2022

Covid-19 pandemic has become a massive crisis not only in health sector because it has an impact on all sides of life so that it has became the attention of countries in the world today. Covid-19 is a virus that has never been detected before in humans caused by Sars-CoV-2 virus. This pandemic has forced the Indonesian government to implement social restrictions to prevent the increasing number of Covid-19 patients. This has resulted in the disruption of several activities in various fields, especially in the economic sector as well as business actors, both macro and micro. The study carried out in the preparation of the results of this study refers to 8 most recent articles in 2020-2021 which discuss the problems that are currently happening, related to entrepreneurial attitudes towards the decline in socio-economic status using Systematic Literature Review method. The review process of these 8 articles is classified into 2 sub-topic groups. Based on the studies, the results show that entrepreneurial attitudes in responding to the decline in socioeconomic status during the Covid-19 pandemic need to be emphasized by making business adjustments such as adjusting the type of product and market will and also having to be technologically proficient by using various digital platforms such as e-commerce of online application.
Concepts and signs of the national security law of Ukraine
Authors: BOGUZKI P. 
Published: December 2022

The article deals with the question of determining the law of national security in the system of law of Ukraine. The signs of the national security law as a complex branch are presented, the characteristics of objects and subjects of the national security law are described, the content of legal relations in the sphere of national security is determined. Attention is paid to the functions and principles of the national security law. It is established that the national security law forms the systemic integrity of legal norms through the action of the legal regime in relation to the achievement of the goal - safe living conditions of a person, the existence of society and the state. The national security law consolidates the norms of the Constitution and legislation on national security, as well as the norms of administrative, military, environmental, information, etc. branches of law directly related to the provision of national security. The most stable relationship is the law of national security and military law. The national security law, having the features of a complex branch of law, is considered empirically and ontologically relevant as industry of legislation, as a branch of legal science, and as an educational discipline.
Internet of Things (IoT): regulation of the provision of services by robots with artificial intelligence
Authors: BARANOV O. 
Published: December 2022

The article examines the theoretical and legal framework for regulating the provision of services and works using the technologies of the Internet of Things with artificial intelligence with and without direct human participation. As a typical example, a goods ordering and delivery system is considered. New categories are proposed – “direct, mediated and hybrid legal relations” for analysing the legal models of goods ordering and delivery system with IoT with artificial intelligence. The features of the legal models of deterministic and robust social management adequately describing IoT systems with artificial intelligence are investigated. The functional analogy of the “behaviour” of systems of IoT with artificial intelligence and traditional subjects of law when performing certain types of activities is shown. A new theoretical construction of the category “legal fiction” is justified on the basis of the proposed term “legal dogma”. The content of legal fiction has been proposed and justified: the system of Internet of Things with artificial intelligence is considered a subject of law, as a “representative” in the understanding of civil legal relations.
Security of information privacy: types and schemes of fraud in the field of electronic information interaction
Authors: BRYZHKO V. 
Published: December 2022

Modern types and schemes of fraudulent activities, in particular theft of card data, in the field of use of electronic computing machines, systems, as well as computer and telecommunication networks, are considered and summarized. The norms are given, which determine the legal consequences of violating the current legislation in connection with the fraudulent theft of personal data and information about a person. Formulated proposals for improving the legislation.
Social and legal protection of personnel of the security and defense sector of Ukraine in modern conditions
Authors: STRELBIZKA L. , STRELBIZKYI M. 
Published: December 2022

The article examines the main directions of ensuring social and legal protection of the personnel of the security and defense sector of Ukraine in modern conditions. Among such directions, a special place is occupied by the identification and elimination of the causes that lead to the sharp stratification of society during the transition to martial law in the conditions of the market economy; taking timely measures to counter demographic crisis processes; creation of an effective system of social protection of a person, protection and restoration of their physical and spiritual health, etc. Guarantees of social and legal protection have a direct impact on the motivation, morale and fighting capacity of the personnel of the security and defense sector of Ukraine, especially in the conditions of martial law. Legal acts regulating social and legal protection, its state and ways of improvement are analyzed. These problems are considered from the standpoint of social and personnel security, which play an important role in the comprehensive provision of national security of Ukraine. This approach made it possible to correctly identify significant threats and risks in the specified area, to avoid a social and personnel disaster. The characteristics of these new scientific categories, their connection with social and personnel policy in the state are given. The experience of foreign countries of the European Union and the North Atlantic Bloc, gained from the above-mentioned issues, is presented.