Elements Influencing Coopetitive Modes in a Cross-Border Value Chain

Looking for expansion of value chain activities abroad competitor’s offer to cooperate in particular activities can strengthen or damage the company business. The managers have to choose in which activities it is more beneficial to cooperate and where to compete with a competitor. The modern managerial science calls the phenomenon coopetition and choice between cooperation and coopetition in activities is called a mode. Both have been proved in many previous studies; however, it is still questionable how to handle coopetition in a better way for the company. Thus, the current study contributes to the topic from three points: explanation of the decision about coopetition through the elements, coopetitive modes distribution in value chain activities and coopetition in international activities. In other words, the study aims to identify elements that stay behind a decision of coopetition and its modes in upstream and downstream activities in cross-border value chain. Preliminary assumptions about the elements were gathered through the existing theories applied for coopetition, viz. the business network approach, game theory and the transaction cost approach. The cases of Russian companies are in focus of the empirical study. Then the case studies done in qualitative manner through interviews and were conducted to investigate the elements from real business situations. Later the elements were grouped according to coopetitive modes and theoretical approaches. Then the findings were compared with the preliminary assumptions from the theory. The findings uncovered diversified nature of elements. Some elements could be explained by more than one theoretical approach. Other elements affected more than one coopetitive mode. However, due to fusion of theoretical approaches most of the elements found in the case studies were identified and explained presenting comprehensive and versatile picture of coopetitive relationships in value chain activities. The paper sheds light on why coopetition emerges in cross-border value and how and why coopetitive modes are distributed between upstream and downstream activities. For managers it has the main application helping to understand not only own reasons for coopetition but intentions of competitor before embedment in the relationships.fi=Opinnäytetyö kokotekstinä PDF-muodossa.|en=Thesis fulltext in PDF format.|sv=Lärdomsprov tillgängligt som fulltext i PDF-format

ДОСЛІДЖЕННЯ ПРИЧИННО-НАСЛІДКОВОГО ЗВ`ЯЗКУ ФІНАНСОВОЇ ГРАМОТНОСТІ З ПОКАЗНИКАМИ ФІНАНСОВОГО ТА СОЦІАЛЬНОГО СЕКТОРІВ

In a situation where the growing likelihood of financial sector crises in both individual countries and globally, the issue of fragility of financial institutions as a result of significant credit, accumulation of "toxic" loans is becoming increasingly important. And low level of financial literacy of the population also plays an important role.Low financial literacy of the population has many consequences, including: excessive credit, lack of proper responsibility for their own financial decisions, etc. All this, as a result, has an impact on the personal financial status, and even on the spread of poverty.A significant contribution to the development of the theory, methodology and practical issues of financial literacy development has been made by the following famous scientists: A. Lusardi, O.Mitchell; A.Hasler; A. Meir, Y. Mugerman, O. Sade; V. R. Maarten, others.At the same time, there are not enough scientific papers that highlight the peculiarities of influencing the level of financial literacy on the development of the financial and social sectors.In this research, the task of checking hypotheses about the existence of a relationship between the level of financial literacy and the indicators of financial and social sectors development is set. The article deals with the relationship between the level of financial literacy and the indicators of the development of financial and social sectors according to the data of the EU-28 and countries of the world as a whole. The results are: as financial literacy grows, the borrowers less often take money from a private informal lender and from a family or friends and more frequently - from a financial institution; there is an inverse interrelation between the level of financial literacy among adults and the NPL (nonperforming loans); also, for the EU-28 countries, the direct interrelation between the severely materially deprived people (% of total population) and the NPL level has been confirmed.The problem of raising the level of financial literacy should be a public priority in countries with high rates of "bad" loans, with widespread poverty.В условиях возрастающей  вероятности кризисов финансового сектора как в отдельных странах, так и в мировом масштабе, все большую важность приобретает вопрос хрупкости финансовых институтов вследствие значительной закредитованности, накопления «токсичных» кредитов. И не последнюю роль в этом играет низкий уровень финансовой грамотности населения, среди последствий которого: чрезмерная закредитованность, отсутствие должной ответственности за принятые собственные финансовые решения и др. Все это в результате влияет на состояние личных финансов, а также - на распространение бедности.Значительный вклад в развитие теории, методологии и практических вопросов развития финансовой грамотности сделали такие известные ученые: А. Лусарди, А. Митчелл; А.Хаслер; А.Меир, Ю. Мугерман, А. Сад, В. Г. Маартен, другие.В то же время, недостаточно научных работ, освещающих особенности влияния уровня финансовой грамотности на развитие финансового и социального секторов.В этом исследовании постановлена задача проверки трех гипотез о связи между уровнем финансовой грамотности и показателями развития финансового и социального секторов. В статье рассмотрены указанная взаимосвязь на основе данных по EU-28 и стран мира в целом. Результаты: поскольку финансовая грамотность растет, заемщики реже занимают деньги у частного неформального кредитора, от семьи или друзей, а чаще – в  финансовом учреждении; существует обратная взаимосвязь между уровнем финансовой грамотности среди взрослых и уровнем неработающих кредитов (NPL); также для стран ЕС-28 существует прямая статистически подтверждена связь между количеством людей в нищете (в % от общей численности населения) и уровнем неработающих кредитов.Проблема повышения уровня финансовой грамотности должна стать государственным приоритетом в странах с высокими показателями «плохих» кредитов, распространенной бедностью.В умовах, коли зросла ймовірність криз фінансового сектору як в окремих країнах, так і у світовому масштабі,  все більшої важливості набуває питання крихкості фінансових інститутів внаслідок значної закредитованості, накопичення «токсичних» кредитів.І не останню роль в цьому грає низький рівень фінансової грамотності населення, серед наслідків якого: надмірна закредитованість, відсутність належної відповідальності за прийняті власні фінансові рішення  та ін. Все це в результаті має вплив на стан особистих фінансів, і навіть -  на поширення бідності.Значний внесок у розвиток теорії, методології та практичних питань розвитку фінансової грамотності зробили такі відомі вчені: А. Лусарді, О. Мітчелл; А.Хаслер; А.Меїр, Ю. Мугерман, О. Сад; В. Р. Маартен, інші.У той же час, недостатньо наукових праць, які висвітлюють особливості впливу рівня фінансової грамотності на розвиток фінансового та соціального секторів.У цьому дослідженні встановлено завдання перевірки трьох гіпотез про існування зв'язку між рівнем фінансової грамотності та показниками розвитку фінансового та соціального секторів. У статті розглянуто зазначений взаємозв`язок за даними EU-28 та країн світу в цілому. Результати: оскільки фінансова грамотність зростає, позичальники рідше позичають гроші з приватного неформального кредитора, від родини або друзів, а частіше - від фінансової установи; існує зворотний взаємозв'язок між рівнем фінансової грамотності серед дорослих та рівнем непрацюючих кредитів (NPL); також для країн ЄС-28 існує прямий статистично підтверджений зв'язок між кількістю людей у злиднях (у % від загальної чисельності населення) та рівнем непрацюючих кредитів.Проблема підвищення рівня фінансової грамотності повинна стати державним пріоритетом в країнах з високими показниками «поганих» кредитів, з поширеною бідністю

The possibility of using powdered sea - buckthorn in the development of bakery products with antioxidant properties

ArticleThe article examines ways of increasing the antioxidant capacity of bakery products (referred to here as BP) by adding powdered peel, powdered seeds, and powdered marc produced from sea - buckthorn berries. Three different versions of BP were developed with the maximum addition of the following powders: from the peel (3%), from the marc (5%) with a sugar content of 14.5%; and from seeds (5%) with a sugar content of 5%, and with a potato flake content of 5%. BPs with the addition of sea - buckthorn powders were bake d at two temperature regimes: 200°C and 220 °C. The content of phenolic compounds, flavonoids, and ascorbic acid were determined for the sea - buckthorn powder, for the crust of BP, and in BP crumbs. The antioxidant activity of BP was determined by the use o f two methods: by chemiluminescence, and by their reaction to the DPPH - radical. Cyclic amides (lactams) were determined in BP crusts and crumbs with the use of the IR spectroscopy method. The AOA of powdered sea buckthorn depended upon the volume of phenol ic compounds and ascorbic acid in them: peel > marc > seeds. The antioxidant properties of BPs decreased in the following order and were aligned the following way: BP with marc > BP with peel > BP with seeds. They displayed higher AOA levels than was calcu lated in theoretical tests, depending upon the volume of powders in the recipe. An increase of the baking temperature led to a loss of phenolic compounds and vitamin C, as well as to the formation of poly lactams. BP baked at the temperature regime of 200 °C displayed the greatest AOA levels

The possibility of using microwaves to obtain extracts from berry press residues and jelly products with bioactive characteristics

The paper explores the possibility of development a microwave technology for obtaining water extracts from berry press residues (wild bilberries and cranberries as the objects) and jelly products based on them, which will allow using the waste of freshly squeezed juices in business, such as restaurants and catering services. The antioxidant activity (DPPH and FRAP methods), content of phenolic compounds, flavonoids, anthocyanins, ascorbic acid were determined in berries and in berry press residues. The antioxidant activity of bilberry press residues was due to anthocyanins, and the activity of cranberry press residues was due to flavonoids. Using the microwave oven (magnetron power 800 W, frequency 2,450 MHz), water extracts were obtained in the ratio: for cranberries 1.5:10, for bilberries 1:10. The antioxidant activity of extracts depended on the type of berries and was greater in extracts from bilberry press residues. Extracts of bilberries and cranberries and their compositions (sugar-free and sugaradded) with gelatin as a gelling agent were used to produce the jelly products. Combining bilberry and cranberry extracts (70:30) with gelatin makes it possible to obtain jelly products without sugar. Heating of the ready recipe mixture after preliminary swelling of gelatin and without swelling of gelatin was carried out in the microwave oven. The antioxidant activity of jelly products was higher when using bilberry extracts than cranberries. An increase in the antioxidant activity of the extracts led to a slowdown in structure formation, but increased the plasticity of the products

Un vent parisien souffle sur Helsinki : les influences françaises dans la musique finlandaise au début du xxe siècle

L’article est consacré à un sujet assez peu étudié, les relations musicales entre la Finlande et la France au tournant des xixe‑xxe siècles. Il est construit à la manière d’une suite, combinant différents thèmes : la réception de la musique de Sibelius par Pascal Dusapin, le reflet des images nationales en musique, les éléments français de la musique de Sibelius, l’art finlandais à Paris et l’art français à Helsinki. Le lien entre ces parties est assuré par la thèse centrale défendue par l’auteur : à l’époque considérée, l’art français n’était pas pour les Finlandais un objet d’imitation, mais une expérience musicale et artistique étrangère.The article is devoted to a very rarely studied subject in Russia: the musical relationship between France and Finland during the nineteenth and beginning of the twentieth Century. The plan of the article follows the principle of the « suite » in which every section has its own « subject »: the reception of Sibelius's music by Pascal Dusapin, the image of national stereotypes, the French elements found in Sibelius’s music, the Finnish Art in Paris and French Art in Helsinki. All these different parts are linked by the author’s own position: during the concerned period, French Art was of interest for the Finnish people not to be imitated but to serve as in international artistic and musical experience

The impact of plant powders on acrylamide content in bakery products

ArticleThis work is devoted to studying acrylamide (ACR) formation and the changes in its levels display during the storage in bakery products (BP) made of wheat flour enriched with plant powders (in the optimal amounts established earlier): blueberry – 3%; pine nut – 6%; rowan – 5%; sea buckthorn – 5%. BP were baked at two temperatures – 220 and 200 °C. ACR level was determined with the use of ‘Kapel 105 M’ capillary electrophoresis system in various BP parts (crust, sub-crust layer, crumb) 3 and 24 hours after baking. ACR formation differed in different BP layers. All plant powders slowed down its formation in the crust and the sub-crust layer. The process was influenced by formation of heterocyclic compounds (lactams) as a result of the Maillard reaction. In the crumb, ACR formation depended on the type of the used plant powder. In BP cooked with blueberry and rowan powders, the ACR level decreased, while in BP cooked with sea buckthorn and pine nut powders, it increased in comparison with other layers. Lowering the baking temperature helped to decrease acrylamide formation by 15–20% in the crumb and by 25–35% in the crust. After storing BP for 24 hours, a decrease in the ACR level was found, mainly in the crust and crumb. The intake of ACR in the human body of 70 kg when used with 100 g of BP enriched with plant powders will come to 0.16–0.2 μg. Lowering the baking temperature will decrease ACR level by 3–6%

GAYA BELAJAR DAN KOMPETENSI DITINJAU DARI TINGKAT JABATAN

At present the increasingly rapid business world requires a competent manager. The PDAM is a public sector company that is used as the right object of research for investigating how employees learn and develop in an effort to become competent managers. This research aims to analyze differences in learning styles and competencies of managers and non-managers of PDAM Delta Tirta Sidoarjo.This research is a type of comparative research using a quantitative approach with sampling techniques using purposive sampling. A total of 51 employees participated in this study, including 24 managers and 27 non-managers. Statistical analysis used in this research is Multivariate Analysis of Variance (MANOVA) with the assistance software SPSS 20.0. The results of this study indicate that there are differences in learning styles and competencies of managers and non-managers

PENGARUH METODE PEMBELAJARAN PICTORIAL RIDDLE BERBASIS MIND MAPPING TERHADAP KEMAMPUAN BERPIKIR KREATIF DAN SIKAP KREATIF PESERTA DIDIK KELAS X PADA MATA PELAJARAN BIOLOGI DI SMAN 7 BANDAR LAMPUNG

Masalah yang terjadi di lapangan ialah pada proses pembelajaran belum memfasilitasi peserta didik untuk memberdayakan kemampuan berpikir kreatif dan sikap kreatif dari peserta didik. Pembelajaran yang terjadi di kelas masih bersifat teacher centered. Tujuan pada penelitian ini adalah 1) untuk mengetahui pengaruh metode pictorial riddle berbasis mind mapping terhadap kemampuan berpikir kreatif dan sikap kreatif peserta didik, 2) untuk mengetahui seberapa besar kontribusi metode pictorial riddle berbasis mind mapping terhadap kemampuan berpikir kreatif dan sikap kreatif peserta didik. Jenis penelitian ini adalah penelitian kuantitatif dengan metode quasi experimental design. Desain eksperimen ini menggunakan The Matching Pretest Posttest Control Group. Penelitian ini dilakukan di SMA Negeri 7 Bandar Lampung pada kelas X. Sampel penelitian dipilih secara acak kelompok yang terdiri dari dua kelas yakni kelas eksperimen (X IPA 6) dan kelas kontrol (X IPA 7) . Teknik pengambilan data menggunakan tes, dokumentasi, angket. Berdasarkan hasil penelitian menunjukkan bahwa rata-rata nilai pretest kemampuan berpikir kreatif dan sikap kreatif peserta didik pada kelas eksperimen adalah 59.7 dan 40,3, postestnya 80.2 dan 82,9. Sedangkan untuk kelas kontrol nilai pretest 59 dan 41,3, postestnya 73 dan 68,1. Hasil uji t-independent menunjukkan bahwa nilai Sig.(2-tailed) 0,00 < α (0,05), maka H0 ditolak dan H1 diterima., sehingga dapat disimpulkan bahwa terdapat pengaruh yang signifikan dari pengaruh metode pembelajaran Pictorial Riddle bebasis Mind Mapping terhadap kemampuan berpikir kreatif dan sikap kreatif peserta didik pada materi keanekaragaman hayati Indonesia Tahun Pelajaran 2017/2018. Berdasarkan uji korelasi linear kelas eksperimen metode pembelajaran Pictorial Riddle bebasis Mind Mapping terhadap kemampuan berpikir kreatif berkontribusi sebesar 50% dan pada sikap kreatif hanya berkontribusi sebesar 2%. Jadi metode pembelajaran Pictorial Riddle bebasis Mind Mapping berpengaruh terhadap kemampuan berpikir kreatif dan sikap kreatif peserta didik kelas X SMA Negeri 7 Bandar Lampung

Pengaruh Penerapan Standar Akuntansi Pemerintahan dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Tegal

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Standar Akuntansi Pemerintah dan kompetensi akuntansi terhadap kualitas laporan keuangan pemerintah daerah di Kota Tegal. Data penelitian dikumpulkan dengan metode angket (kuesioner) yang berisikan pertanyaan terstruktur. Teknik pengambilan sampel yaitu dengan menggunakan sampel jenuh, menggunakan seluruh anggota populasi sebagai sampel dan responden pada penelitian ini sejumlah 40 responden yang terdiri dari 20 Kepala Dinas/Badan OPD di Kota Tegal dan 20 Auditor Inspektorat Kota Tegal. Tahapan analisis data dalam penelitian ini meliputi uji validitas dan reliabilitas, statistic deskriptif, uji asumsi klasik, uji analisis regresi linear berganda, uji Goodness of Fit, uji koefisien determinasi, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial, penerapan SAP berpengaruh positif terhadap kualitas laporan keuangan pemerintah. Kompetensi akuntansi tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah

Scorzonera sensu lato (Asteraceae, Cichorieae) – taxonomic reassessment in the light of new molecular phylogenetic and carpological analyses

Scorzonera comprises 180–190 species and belongs to the subtribe Scorzonerinae. Its circumscription has long been the subject of debate and available molecular phylogenetic analyses affirmed the polyphyly of Scorzonera in its wide sense. We provide a re-evaluation of Scorzonera and other related genera, based on carpological (including anatomical) and extended molecular phylogenetic analyses. We present, for the first time, a comprehensive sampling, including Scorzonera in its widest sense and all other genera recognised in the Scorzonerinae. We conducted phylogenetic analyses using Maximum Parsimony, Maximum Likelihood and Bayesian analyses, based on sequences of the nuclear ribosomal ITS and of two plastid markers (partial rbcL and matK) and Maximum Parsimony for reconstructing the carpological character states at ancestral nodes. Achene characters, especially related to pericarp anatomy, such as general topography of the tissue types, disposition of the mechanical tissue and direction of its fibres, presence or absence of air cavities, provide, in certain cases, support for the phylogenetic lineages revealed. Confirming the polyphyly of Scorzonera, we propose a revised classification of the subtribe, accepting the genera Scorzonera (including four major clades: Scorzonera s. str., S. purpurea, S. albicaulis and Podospermum), Gelasia, Lipschitzia gen. nov. (for the Scorzonera divaricata clade), Pseudopodospermum, Pterachaenia (also including Scorzonera codringtonii), Ramaliella gen. nov. (for the S. polyclada clade) and Takhtajaniantha. A key to the revised genera and a characterisation of the genera and major clades are provided