bluuebunny/crossref_metadata_2025_split huggingface dataset:
Algunas implicaciones que tiene el uso de la contabilidad creativa en la aplicación de los principios de prudencia y continuidad en la elaboración y revelación de información financiera
Authors: García Valencia Juan David , Lopera Castro Karen Melissa 
Published: January 2023

Se realiza una aproximación a algunas implicaciones que tiene el uso de la contabilidad creativa en la aplicación de los principios de Prudencia y Continuidad en la elaboración y revelación de información financiera. Se efectúa esta investigación apelando a los antecedentes literarios y las entrevistas a expertos contables sobre los PCGA y la contabilidad creativa; de ello deriva su enfoque histórico, conceptual y analítico, conducente a constituir un aporte teórico sobre el tema para la profesión contable. Los resultados obtenidos, muestran que las prácticas de contabilidad creativa afectan de manera negativa tanto la elaboración como la revelación de información financiera a la luz de estos dos principios e implica, en primera medida, que gran parte de los autores contables le confieran tintes negativos enmarcados en la ilegalidad y falta de ética a esta práctica informal. La implicación pragmática del uso de la contabilidad creativa compromete la Continuidad, que puede verse interrumpida al no mostrar tendencias negativas, y en la obsolescencia de la aplicación del principio de Prudencia a causa de que prevalecen escenarios económicos deseados en vez de los reales.
La contabilidad al servicio de la sociedad, una memoria deformada
Authors: Rivera Arbeláez Natalia Andrea 
Published: January 2023

La contabilidad, durante la historia, se establece en función a las necesidades de la sociedad, evidenciando desarrollos contables teóricos y prácticos importantes que definen esta ciencia. A pesar de esto, en la academia no ha sido posible establecer una definición consensuada clara de las funciones y los objetivos de la contabilidad; no obstante, en la práctica se ha reducido y deformado el conocimiento contable a la orden de intereses capitalistas particulares dejando de lado la tradición de la responsabilidad social de la contabilidad mantenida por largo tiempo, se enmarca, en esta lógica, la necesidad de conceptualizar acerca de la función social de la contabilidad. Para tal fin, la comprensión e interpretación del conocimiento histórico y el devenir contable permiten el acercamiento profundo a las relaciones de la contabilidad y la evaluación de su función y posición en la historia del mundo y la sociedad predominante actual, que permita concluir acerca del sentidosocial de la contabilidad con fundamentos teórico-históricos que ayuden, además, a plantearnos los cambios deseados o necesarios para esta campo de conocimiento.
A Privacy by Design Methodology Application in Telecom Domain
Authors: Arfaoui Siham , BELMEKKI Abdelhamid , MEZRIOUI Abdellatif 
Published: January 2023

Telecommunication has been considerably developed over the last decades, notably through optical fiber submarine cables and wireless connections offering voice and data wide range services. Telecommunication infrastructures are the necessary backbone that make possible any voice and data exchange. Unfortunately, these infrastructures are still suffering from various vulnerabilities and continue to be target of specific cyber-attacks. Some of these attacks could lead to service deniability, integrity and privacy loss. Against this fact, it’s also established that telecom service providers, as the owner of this infrastructure,can have access to huge data, even personal data related to customer and to their employees. Basically, this personal data is related directly to the customer’s and employee’s identity, geolocation, interest areas and contact circle, etc., when it comes to the use of this personal data, the privacy concerns become a big challenge for telecom service providers due to heavy impact that can induce. Given the personal data protection criticality in telecom domain, privacy by design PbD should be incorporate. Then, this article aims to apply in telecom service providers ISPM methodology "Information System Privacy Methodology" which focuses on PbD implementation in enterprises architecture, specifically in information systems taking into account all technical and organizational aspects.
Terrorist act: quality of criminal law
Authors: Rarog A. I. 
Published: January 2023

One of the means of countering terrorism is criminal law, and the eff tiveness of this counteraction depends, among other things, on the quality of the criminal law norm on a terrorist act. First of all, responsibility for a terrorist act is unreasonably equated with responsibility for the threat of its commission. It is necessary to separate the terrorist act and the threat of its commission according to different norms and establish different penalties for them.The evaluative sign of “significant property damage” in the CC RF is defined differently in the compositions of various crimes or is not defined at all. He does not express an increased degree of public danger of a terrorist act and cannot characterize its objective side either as a potential (Part 1 of Article 205 of the Criminal Code) or as a real (paragraph “b” of Part 2 of Article 205 of the Criminal Code) consequence of this crime. It is advisable to replace it with signs such as catastrophes and major accidents.
Влияние глобальных переходов на формирование образа будущего в массовом сознании россиян
Authors: Насриддинов Темур Геннадьевич 
Published: January 2023

<p>Образ будущего представляет собой важнейшую составляющую общей картины мира, мировоззрения. Образ будущего существенно влияет на восприятие настоящего, на принимаемые решения и выстраивание жизненных стратегий. Он задает логику развития, формирует нарратив, то самое аксиологическое ядро общественного сознания, без которого не существует идеологии. И в этом аспекте образ будущего отражает, даже выражает ту самую идеологию, отсутствие которой можно провозгласить, но нельзя осуществить.</p><p>Рассмотрены основные подходы к анализу формирования образа будущего как ключевого концепта общественного сознания, концентрирующего в себе доминирующие в обществе представления о перспективах его развития.</p><p>Раскрыта структура и иерархия базовых социально-политических ценностей, представленных в российском общественном сознании, рассмотрены межпоколенческие ценностные различия, взаимосвязь идеологии, мировоззрения и образа будущего, основные тренды социокультурных изменений, детерминирующих формирование образа будущего и его трансформацию.</p><p>Обозначен спектр вопросов, возникающих в связи с трансформацией структуры и смыслового наполнения социокультурных норм и ценностей в связи с глубинными изменениями в рамках трех «глобальных переходов»: климатического, демографического и цифрового.</p>
Информационная социология: предмет и задачи нового направления социологических исследований
Authors: Колин Константин Константинович 
Published: January 2023

<p>Рассмотрены проблемы формирования нового направления развития социологии, которое необходимо для комплексного изучения тенденций, закономерностей и проблем жизнедеятельности современного общества, обусловленных развитием информационно-технологической революции. Определена структура предметной области информационной социологии, которая должна стать важной частью перспективного развития социологической науки. Показано, что современные попытки изучения этих проблем в рамках более узких специализированных научных дисциплин являются фрагментарными и не позволяют получить достаточно целостного представления о закономерностях, проблемах и социальных последствиях глобальной информатизации общества. Адекватное понимание этих закономерностей и проблем является необходимым условием для обеспечения устойчивого и безопасного развития современного общества. Рассмотрены основные проблемы, вызовы и угрозы для человека и общества в период становления информационной цивилизации и показано, что главной угрозой здесь является деградация самого человека. Признаки этой новой глобальной угрозы уже проявляются в последние годы, и для противодействия ей необходимо комплексное изучение информационной природы самого человека. Это стимулирует формирование нового направления в антропологии — информационной антропологии.</p>
PENGARUH MODEL PBL DENGAN PENDEKATAN STEM TERHADAP KOMPETENSI KOGNITIF PESERTA DIDIK PADA MATERI SISTEM PENCERNAAN KELAS XI DI SMA/MA
Authors: Ardiansyah Heru , Riswanda Jhon , Armanda Fahmy 
Published: January 2023

The learning model with an approach that can be used to achieve cognitive success is by using the PBL model with the STEM approach. This study aims to determine the effect of the PBL model with the STEM approach on the cognitive competence of students in the digestive system material for class XI in SMA / MA. This research was conducted from January to February 2021. The method in this study was a real-time experiment or pre-experimental one group pre-test - post-test design. Pre - experimental one group pre-test - post-test design. The population in this study were students of class XI. The sample in the study consisted of 18 students who were an experimental class taken using test techniques. The test technique here is an objective test, namely multiple choice and essays or questions about this technique will be carried out before and after the research (pretest and posttest). The data in this study were obtained from a number of quantitative data, namely the cognitive aspects obtained from the pre-test and post-test scores. After the data has been obtained, the next step is to analyze the data. This can be seen from the results of the t-test used to calculate the hypothesis and test the level of effectiveness. The results showed that the PBL model with the STEM approach showed differences in the cognitive competences of students. This can be proven by the 2 tailed significance value is 0.000, which is less than 0.05, which means that H0 is rejected and Ha is accepted. Data analysis techniques can be proven by the results of the N-gain test value. This can be proven by the difference between the pre-test and post-test results of the experimental class, namely 46.5 - 65.3 = 33.67%. Conclusion. That the PBL learning model with the STEM approach has an effect on the results of students' cognitive competencies is acceptable. This can be proven by the normality, homogeneity, t-test and N-gain test. The effect of the application of PBL model learning with the STEM approach is a moderate criterion.
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Implementasi Kegiatan Alokasi Sumber Daya di Indonesia Perspektif Ekonomi Islam
Authors: Hesthria Nur 
Published: January 2023

Penelitian ini bertujuan untuk mengetahui penerapan ekonomi Islam pada kegiatan produksi, konsumsi dan distribusi. Metode penelitian yang digunakan kualitatif deskriptif dengan pendekatan studi kepustakaan. Hasil penelitian menunjukkan bahwa produksi yang dilakukan dalam perspektif ekonomi Islam ialah dapat membuat barang dan jasa dengan jalan yang adil dan tidak mengarah pada kerusakan. Konsumsi dalam perspektif Islam yakni bukan hanya untuk memenuhi kebutuhan sendiri melainkan dapat memberi manfaat pada orang yang membutuhkan dalam mempertahankan kelangsungan hidup. Distribusi dalam perspektif Islam memberikan makna bahwa pendistribusian barang dan jasa dapat bersikap adil, menjauhi riba, masyir dan gharar. Ekonomi syariah diharapkan dapat diimplementasikan di Indonesia dengan menguatkan kontrol pada pelaku ekonomi khususnya pemerintah. Prinsip syariah dapat diterapkan pada kegiataan ekonomi baik produksi, konsumsi dan distribusi yang berlandaskan prinsip keadilan, kebersihan, kemurahan hati serta tidak menumpuk harta (bantuan) sehingga jauh dari masyir, gharar dan riba.
The Correlation Between Students’ Vocabulary Mastery and Writing Descriptive Text Ability of the Eight Grade Students in SMP Negeri 40 Palembang
Authors: M Jenny Elvinna , Atmanegara Yunani , Putri Natalia 
Published: January 2023

The purposes were to find out the correlation between students’ vocabulary mastery and writing descriptive text and the contribution of vocabulary mastery on writing ability. The population of the study was all of the 8th grade students in SMP Negeri 40 Palembang. In choosing the sample, purposive sampling was used that involved 134 students. The data were collected by using vocabulary mastery and writing descriptive text ability tests. The data were analyzed by using Pearson Product Moment to investigate the correlation between both variables and regression analysis. The results showed that the coefficient of r-value was 0.557. The category of correlation between vocabulary mastery and writing ability showed a moderate correlation. It was found that there was significant correlation between students’ vocabulary mastery and writing descriptive text ability of the eighth grade students in SMP Negeri 40 Palembang. There was also contribution of vocabulary mastery to writing descriptive text ability of the eighth grade students as much 31%.
MAKNA SIMBOL KESUBURAN DALAM MITOS DEWI SRI DAN DEWI LAKSMI: KAJIAN SASTRA BANDINGAN
Authors: Ardhani Orinta , Rusman Wafa Nabila , Susanto Dwi 
Published: January 2023

<p>Penelitian ini dilakukan untuk mengetahui makna simbol kesuburan yang melekat pada sosok Dewi Sri dari Jawa dan Dewi Lakshmi dari India. Penelitian ini bersifat kualitatif dengan mengedepankan kualitas data. Objek kajian dalam penelitian ini adalah cerita rakyat Dewi Sri dan Dewi Lakshmi beserta struktur pembangunnya. Data yang digunakan berupa tata naratif dan gagasan yang muncul dalam teks. Teknik interpretasi data dilakukan dengan langkah-langkah. Pertama, pembacaan atas tata teks naratif untuk menemukan unsur-unsur intrinsik maupun ekstrinsik pada cerita rakyat. Kedua, menganalisis unsur-unsur intrinsik dan ekstrinsik berdasarkan teori struktural genetik Lucien Goldmann. Ketiga, menelusuri makna dari simbol kesuburan yang melekat pada sosok Dewi Sri dan Dewi Lakshmi melalui hasil pembacaan tata teks naratif. Hasil penelitian menunjukkan bahwa Dewi Sri merupakan lambang kesuburan dalam sektor pertanian, karena dari jasadnya tumbuh beragam tanaman pertanian. Sedangkan kesuburan yang melekat pada Dewi Lakshmi dikaitkan dengan perannya sebagai ibu alam semesta yang memberi kehidupan dan memeliharanya termasuk dalam pangan dan reproduksi. </p>
CAMPUR KODE PADA TAYANGAN YOUTUBE WAWANCARA NAJWA SHIHAB DENGAN MAUDY AYUNDA
Authors: Anggraini Nessa Aqila 
Published: January 2023

<p>Fenomenanya, saat ini makin banyak kanal youtube yang memuat konten wawancara dengan tuturan yang mencampurkan unsur bahasa lain ke dalam bahasa Indonesia. Tujuan penelitian ini adalah untuk mengidentifikasi tipe dan alasan terjadinya campur kode pada video youtube dengan konten wawancara Najwa Shihab dan Maudy Ayunda. Maudy Ayunda adalah sosok artis dan influencer muda yang sangat pintar serta memiliki image positif di kalangan generasi muda tanah air. Penelitian dilakukan dengan pendekatan analisis isi. Yang menjadi sumber data adalah tuturan Najwa Shihab dan Maudy Ayunda yang di dalamnya terjadi campur kode. Pengumpulan data dilakukan dengan analisis dokumen. Teori<em> </em>campur kode yang digunakan adalah teori Pieter Musyken (2000) dan Hoffmann (2014). Dari analisis data ditemukan 62 campur kode bahasa Inggris dalam bahasa Indonesia dan yang paling sering muncul adalah tipe alternasi (52%). Ada 5 dari 7 alasan campur kode yaitu membicarakan suatu topik, mengutip pernyataan, menunjukkan empati terhadap sesuatu, mengulang untuk klarifikasi, dan mengklarifikasi maksud mitra tutur. </p>
ANALISIS WACANA KRITIS OMNIBUS LAW DI MEDIA MASSA ONLINE SERTA PEMANFAATANNYA DALAM PEMBELAJARAN BAHASA INDONESIA DI SMA
Authors: Setyaningsih Dwi , Setiawan Budhi , Hastuti Sri 
Published: January 2023

<p>Penelitian ini dilatarbelakangi oleh permasalahan keberimbangan dan keberpihakan media, serta peralihan kurikululum 2013 ke kurikulum merdeka belajar. Itu membuat peneliti mengarahkan penelitian ini pada analisis struktur mikro, meso, dan makro teks. Kemudian hasil analisisnya direlevansikan dengan materi ajar artikel di Sekolah Menengah Atas (SMA). Penelitian ini bertujuan untuk mendeskripsikan dan menjelaskan representasi <em>omnibus law </em>di <em>Suaramerdekasolo.com</em> dan <em>Solopos.com</em>, proses penyajian berita, serta relevansinya sebagai materi ajar artikel berita di SMA. Metode yang digunakan adalah metode kualitatif paradigma kritis Analisis Wacana Kritis (AWK) Norman Fairclough dikombinasikan dengan analisis framing Pan dan Kosicki. Hasil penelitian ditemukan: 1)<em> </em>representasi <em>omnibus law </em>menunjukkan citra negatif; 2) citra tersebut dipengaruhi oleh: a) sikap pekerja media dalam mengonstruksi fakta; b) penggunaan situasi konflik pengesahan sebagai dasar pemberitaan; c) orientasi institusi pada kepentingan ekonomi; d) kondisi sosiokultural, hampir setengah penduduk Indonesia bekerja sebagai buruh/karyawan dengan kondisi sosial ekonomi yang belum merata, ketimpangan sosial ekonomi yang cukup tinggi, dan kekhawatiran publik atas pendegradasian hak-hak dan kesejahteraan buruh/pekerja; 3) representasi dan proses penyajian berita relevan sebagai materi ajar menulis artikel berita di SMA karena sesuai dengan Kompetensi Inti dan Kompetensi Dasar serta sesuai dengan kebutuhan siswa terhadap materi ajar yang baik, memuat pemahaman konteks dan memuat pemodelan teks.</p><p><strong> </strong></p>
EFFECT OF TWO-STAGE FUEL COMBUSTION IN DIESEL CYLINDER ON ITS INDICATOR INDICATORS
Authors: Prokhorenko A. , Kravchenko S. , Solodky E. , Shelestov M. 
Published: January 2023

The use of two-stage fuel injection into the diesel cylinder is an effective means of reducing the noise of its operation and reducing emissions of nitrogen oxides with exhaust gases. In this work, a computational-experimental study is based on a method in which part of the experimental indicator is replaced by the results of its numerical synthesis, performed using mathematical modeling of processes in the engine cylinder. The research was carried out on an experimental single-cylinder engine Ch8.8/8.2, equipped with a high-pressure fuel supply system. The mathematical model of working processes in the cylinder of the experimental engine is developed and identified. When studying the effect of two-stage combustion on the indicator process of the engine, the parameters that determine the law of fuel combustion, i.e. the angles of the beginning of the injection of the main and pilot portions of fuel changed.
It is shown that the value of the indicator efficiency of the cycle is almost independent of the introduction and advancement at the angle of rotation of the crankshaft of the moment of pre-combustion at a constant ignition moment of the main portion of the fuel. However, reducing the starting angle of the pilot fuel injection leads to an increase in the maximum pressure of the cycle pz and the maximum rate of pressure rise, as a consequence of increasing engine noise.
It is proved that it is possible to start the ignition of the main portion of the fuel without a significant decrease in the average indicator pressure and with a decrease in the values of pz and dr/dφmax when creating pre-combustion of fuel by 20 degrees turning the crankshaft to the main. The rational angle of advance of the injection of the pilot portion of fuel is 10 ... 12 deg. turning the crankshaft to inject the main portion. The obtained results show that the proposed measures - the introduction of pre-combustion 10… 25% of the cycle feed - can reduce the noise level of the engine while maintaining the level of the average indicator pressure and reduce the maximum cycle pressure.
FUZZY ESTIMATION PROCEDURE OF THE CONCENTRATION OF THE COMPONENTS OF A SULFURIC ACID PICKLING SOLUTION
Authors: Ilyunin O. , Кhodak M. , Yurchenko O. , Sapeha O. 
Published: January 2023

The article is devoted to the issue of determining the level of concentration of individual components of working solutions. The relevance of the topic lies in the fact that some impurities in solutions (for example, when pickling steel) cannot be measured automatically, which reduces the efficiency of the process and increases the load on the solution regeneration section. Also, impurities are hazardous waste for the environment and humans.
The development of a method for the operational control of the composition of the pickling solution components in pickling baths is the main task of the work. A detailed substantiation of the choice of the mathematical apparatus of the method is given. The process of fuzzy identification of the composition of the components is carried out by the number of pixels with certain digital color RGB codes from digital images of the control doses of the solution. A set of technical means for providing the method for practical implementation in the technological process is described. A prototype of a graphical user interface (GUI) for the proposed method for identifying the composition of technological liquid solutions, developed in the Processing 3.0 integrated environment using applications from the Open Source Computer Vision Library, is presented.
A technique for extracting experimental data for filling the base of a fuzzy classifier with model reference points is proposed. Its essence lies in simultaneous measurements of the concentration of the components of the pickling solution by classical methods of titration and dry residues and the proposed method with a step equal to the regulated accuracy. The results of approbation of the proposed method are presented.
The presented technique for obtaining a fuzzy classifier can be used to develop IT tools for the operational control of the composition of various liquid solutions with opaque colored components and color identification of defects in various flat surfaces, provided that they are color distinguishable and determine the boundaries of RGB - intervals for assessing the color of individual component (defects).
Kyai NU’s Patrons as an Agent of Social Change and Environmental Marine Conservation: A Case Study in Paciran Lamongan
Authors: Rozuli Ahmad Imron , Yasin Muhamad , Kholish Moh. Anas , Dalle Abd. Rahman Ambo’ 
Published: January 2023

This article aims to examine the patrons of NU’s Kyai as an agent of social change, as well as environmental conservation in the coastal communities of Lamongan through a green fatwa on the prohibition of destructive fishing. The research method used in this study is qualitative descriptive research with techniques for collecting indepth interview data, participant observation, and FGD, as well as documentation. The results of this article research study show that NU’s Kyai plays a significant role in carrying out social changes in the Lamongan coastal community. The role of social change in NU and environmental conservation is expressed through green fatwas on the preservation of marine ecosystems by banning destructive fishing gear. NU’s Kyai who are considered authoritative patrons of the Lamongan coastal community base their social construction on priority jurisprudence considerations, namely by prioritizing general and long-term benefits, rather than special benefits and benefits that are short-term. According to the NU’s Kyai, preserving marine ecosystems by prohibiting destructive fishing gear is a general and long-term benefit that must be prioritized, rather than the welfare of a handful of fishing vessels with destructive tools.