Apakah pendapatan asli daerah (PAD) mendorong ketimpangan distribusi pendapatan di Yogyakarta?

Paradigm Development is a process in development to achieve a change. Inequality of income distribution is a problem that is quite a severe concern in all regions and developed and developing countries. This proves that Yogyakarta Province still has a relatively high level of inequality in income distribution. Problems in income distribution inequality can be influenced by various factors, such as Regional Original Income to income distribution inequality in 5 Regencies/Cities in Yogyakarta Province for the 2010-2020 period. This study uses secondary data with panel data analysis method with a period of 2010-2020, using the Fixed Effect Model approach. This analysis shows that Regional Original Income has a positive and significant influence on the inequality of income distribution in 5 regencies/cities in Yogyakarta Province.

Between tragedy, romance, comedy and satire: narratives of axiological progress in public relations

PurposeOver recent years, public relations (PR) research has diversified in themes and theories. As a result, PR presents itself today as a multi-paradigmatic discipline with competing ideas of progress that mainly circle around questions of ontology and epistemology, i.e. around defining appropriate object and knowledge in PR research.Design/methodology/approachThis conceptual article highlights a third crucial question underlying the debate drawing on a narrative approach: The question of axiology, hence, the normative question how PR research shall develop to contribute to societal progress.FindingsThe article presents a model, which describes how normative visions of progress in different PR paradigms – functional, co-creational, social-reflective and critical-cultural – manifest in each distinct combinations of four narrative plots – tragedy, romance, comedy and satire.Originality/valueThese findings complement the current debate on disciplinary progress in PR research by fostering reflection and debate on paradigm development and cross-paradigmatic tensions and exchange from an explicit axiological perspective.

Global Values — The Basis for the Life Support Paradigm Development

The article is devoted to the study of the accounting paradigm, which is based on global values, priorities of companiesstakeholders and individuals. To comprehend the task, the key values of the global community aimed at its sustainable development are identified and compared with a similar resource of companies and individuals. In the recent years, the significant economic, technological, social and environmental changes have a significant impact on the revision of life priorities at all levels: person — company — global community. The dramatic transformation of global life values that took place in 2020 (and is still ongoing) under the influence of the COVID‑19 pandemic has profoundly and seriously affected the entire life support system of physical and economic entities. All this together determined the need to develop a new value-oriented foundation for building an accounting paradigm. In the course of the study, the authors used methods and techniques of comparative, logical and expert analysis. The authors studied a chronology of the emergence of modern accounting models which is based of generalization of the works of modern scientists in this field. The main purpose of the study was to substantiate the global initial grounds for constructing an accounting paradigm based on a common value characteristic of life support for interested users and economic entities in conditions of uncertainty as well as risks and new opportunities associated with environmental and social changes. Thus, its results caused the justification of the commonality and interdependence of the life activity of an individual, company and society; the necessity and possibility of developing a new value-based view of life support for the accounting sphere. The proposed methods are aimed to improve the life quality in general. They are recommended for the accounting and reporting theory development, as well as to be a basis for improving the quality of the information space of the economy and society.

Intellectual theory of value: substantiation and formulation

The object of research is the role of the intellectual capital and knowledge in modern economics and value creation process. Therefore, taking into account the intellectual component of value due to the transformation of the society’s productive forces structure in the transition to a post-industrial economic system, there was proven the necessity of rethinking the existing theories of value. Based on the classic politeconomists, neoclassics and institutionalists groundwork analysis, there was defined the economic essence of the intellectual capital. This essence consisted in the people’s capacity, using the personal factor of production, rather part of it – the knowledge and intellect, to produce objectified factors. Also, there was justified the place of an intellectual capital in a system of productive forces – its feature of simultaneous affiliation to an immaterial (as a form of individual development), as far as to a material (applied knowledge) spheres. Due to active modern automation and robotics in manufacturing, labour as a factor of production is gradually replaced by knowledge: personal and ones materialized in the means of production. Thus, there are grounds for the assumption that namely knowledge, not labour, that is present in all spheres of social production, but rather, more accurately, the productive part of knowledge – an intellectual capital is the source of the value of goods in a post-industrial (neoindustrial) economic system. Modern economy has inherent significant share the intellectual component that participates in generating the innovative goods as the new value. Therefore, based on the above stated, the «intellectual theory of value» was formulated, which defines directions for the intellectual economics paradigm development in future.

Transition to Metamodernism: Anthropology of Space

The article presents the evolution of views on the state of contemporary culture in the framework of postmodern and metamodern concepts. The relevance of this study is associated with the formation of a new attitude to visuality in the metamodern concept. The proposed approach demonstrates a new principle of working with the phenomenon of visualization, both in terms of detail and generalization. The author explores the concept of a loft-style in the context of general trends in visual practices during the transition from the postmodern culture to the metamodern one. The analysis of the loft aesthetics makes it possible to see the development of postmodernism as a common worldview paradigm of the late twentieth century. In turn, changes in the loft-style technique become markers of the transition to the metamodern. The loft object demonstrates the layering of senses and meanings, historical eras and aesthetic preferences. The loft style reflects the influence of aesthetic, technical and communicative preferences on the formation of a specific human-environment paradigm. A comparison of the loft-style and the collage art practices allows to make definite conclusions as to the post-modern art space practice and its implementation in an urban concept. This appears as a single process of the postmodern paradigm development realized on a different scale. The loft and art collage techniques of the last quarter of the 20th century served as the basis for the metamodern technology of constructing the historicity (authenticity) of the environment. At the same time, an important moment of space is the entourage of authenticity, combined with cutting-edge urban technology. Metamodern understands the visual image as a phenomenon of consciousness, inscribed in the complex system of interactions, where physicality, sociality, psychology, and other anthropological projections are viewed as conditions, not as the means of expressing meanings. The article proposes the original approach to the phenomenon of visualization: visual image is presented as a result of the formation of a complex semiotic system which reflects the experience of the multi-level spatial environment.

A feature-based network analysis and fMRI meta-analysis of the task structure underlying prosocial decision-making reveals three distinct clusters: cooperation, equity, and altruism

Tasks that measure correlates of prosocial decision-making share one common feature: agents can make choices that increase the welfare of a beneficiary. However, prosocial decisions vary widely as a function of other task features. The diverse ways that prosociality is defined and the heterogeneity of prosocial decisions have created challenges for interpreting findings across studies and identifying their neural correlates. To overcome these challenges, the present study aimed to organize the prosocial decision-making task-space of neuroimaging studies. We conducted a systematic search for studies in which participants made decisions to increase the welfare of others during fMRI. We identified shared and distinct features of these tasks and employed an unsupervised graph-based approach to assess how various forms of prosocial decision-making are related in terms of their low-level components (e.g., task features like potential cost to the agent or potential for reciprocity). We uncovered three clusters of prosocial decisions: cooperation, equity, and altruism. This feature-based representation of the task structure was supported by results of a neuroimaging meta-analysis that each category of prosocial decisions recruited diverging neural systems. Results clarify some of the existing heterogeneity in how prosociality is conceptualized and generate insight for future research and task paradigm development.

Analisis Pembiayaan pada Program Kesehatan Ibu dan Anak Melalui Metode Health Account di Kabupaten Jember

AbstrakKesehatan Ibu dan Anak (KIA) merupakan permasalahan kesehatan yang belum tuntas di Indonesia. Ibu dan anak adalah anggota keluarga yang perlu mendapatkan perhatian serta prioritas dalam usaha penyelenggaran kesehatan. Tahun 2012 terdapat enam provinsi yang menjadi fokus pemerintah dalam mengatasi permasalahan kematian ibu yang salah satunya Jawa Timur. Kabupaten Jember menjadi salah satu Kabupaten di Jawa Timur yang masih mengalami permasalahan KIA. Penambahan anggaran dalam upaya peningkatan kesehatan ibu dan anak belum berjalan secara optimal di Kabupaten Jember. Oleh karena itu, perlu dilakukan penelitian dengan pendekatan Health Account terkait KIA di Kabupaten Jember. Jenis penelitian yang digunakan adalah penelitian deskriptif. Unit analisis pada penelitian ini adalah intitusi yang melakukan kegiatan langsung maupun tidak langsung terhadap program KIA pada tahun 2018 dengan fokus anggaran yang berada pada tingkat daerah. Hasil penelitian menunjukkan pola belanja pada setiap program kesehatan banyak digunakan untuk belanja investasi dan anggaran banyak diprioritaskan untuk belanja investasi pada kegiatan tidak langsung. Saran yang diberikan adalah pemerintah Kabupaten Jember menyusun kebijakan yang diarahkan pada pembangunan berparadigma sehat dan membangun sistem informasi manajemen keuangan daerah yang terintegrasi, dan juga harus membuat payung hukum untuk melembagakan pelaksanaan Health Account ditingkat daerah.Abstract Maternal and Child Health (MCH) is unresolved health problems in Indonesia. Mother and child are family members who need attention and priority in delivery of health. In 2012, there were six provinces that were focus of government in resolve problems of maternal mortality, one of them was East Java. Jember District is one of district in East Java that is still having problems with MCH. The addition of the budget in increasing maternal and child health has not been running optimally in Jember. Therefore, it is necessary to research with Health Account approach related to MCH in Jember District. This type of research was descriptive research. The unit of analysis in this research was the institution that carried out direct or indirect activities on the MCH program in 2018 with an appropriate budget focus at the regional level. The results of research showed that expenditure patterns on every program were widely used for investment expenditure and the budget was prioritized for investment expenditure in indirect activities. The advice given is that Jember District Government develops policies directed at healthy paradigm development and builds an integrated financial management information system, and must also create a legal protection to institutionalize implementation of Health Accounts at distrcit level.