bluuebunny/crossref_metadata_2025 huggingface dataset:
Preparasi Serbuk Guguran Daun Jati Kering (Tectona grandis) dan Aplikasinya sebagai Adsorben Metilen Biru dengan Sistem Batch
Authors: Hikmawati Dwi Ima
Published: August 2019

Pengembangan adsorben untuk mengatasi permasalahan lingkungan merupakan inovasi yang terus dilakukan oleh para peneliti. Dalam penelitian ini, guguran daun jati (Tectona grandis) kering berhasil disiapkan sebagai adsorben zat warna metilen biru dalam larutan air. Guguran daun jati disiapkan menjadi serbuk dan dicuci menggunakan air kran dan aquadest hingga menghasilkan filtrat tidak berwarna. Pengeringan serbuk daun jati yang telah dicuci dilakukan pada suhu 67 °C selama 12 jam. Sifat adsorpsi material dipelajari melalui sistem batch pada suhu dan pH ambient. Parameter operasional yang diberikan untuk mengevaluasi kinerja adsorben adalah variasi waktu kontak, rasio massa adsorben:volume larutan MB, dan konsentrasi metilen biru awal. Pengadukan pada proses adsorpsi menggunakan magnetic stirrer dengan kecepatan 800 rpm. Persentase adsorpsi MB memberikan hasil sebesar 98,56% dengan rasio massa adsorben:volume larutan adalah 1 g: 35 mL selama 30 menit waktu kontak. Hal ini menunjukkan bahwa guguran daun jati kering memiliki potensi yang bagus dan perlu untuk dikembangkan sebagai adsorben yang mudah dan efektif.
Optimization Entrepreneurship Learning Through Contextual Teaching And Learning (CTL) Approach among High School Bussiness Student.
Authors: Hartatik Sri
Published: August 2019

Symptoms decrease learning motivation among students in Entrepreneurship Education evocative writer to immediately undertake innovative action in the process of study with learning approach called Contextual teaching and Learning (CTL).This Approach create with blend of learning materials to life experienced every single day, so that the learning process was meaningful. Application of CTL approach is based on the following aspects: Constructiv, Inquiry, Finding Information, Community Learning, Modeling, Reflection and Actual assessment.¬ Answering the question of Entrepreneurship Learning How to optimize efforts through CTL approach, it is done by taking a Class Action Research. Research subjects was undergraduate business class student of SMK Negeri Pasirian, Indonesian district. This research through three cycles for each cycle is done in three times face to face with the stages: Planning, Implementing, Observing and Reflection. At the end of the activity for each cycle the result is determined by describing the results of observation and learning outcomes. The result was significant that the Learning Process Approach CTL capable of increasing the Learning outcome of the studenst, so that they are motivated to continue learning for the sake of next study achievement.
The Rationale of Rationalization
Authors: Veit Walter , Dewhurst Joe , Dolega Krzysztof , Jones Max , Stanley Shaun , Frankish Keith , Dennett Daniel C.
Published: August 2019

Fiery Cushman argues that “[r]ationalization is designed not to accurately infer unconscious mental states, but to construct new ones; it is not a discovery, but a fiction”. While we agree in broad strokes with the characterization of rationalization as a ‘useful fiction’, we think that Cushman’s claim remains ambiguous in two crucial respects: (i) the reality of beliefs and desires, i.e. the fictional status of folk psychological entities, and (ii) the degree to which they should be understood as useful and representative. Our aim here is to clarify both points and illuminate how rationalization could be understood as a useful fiction. In doing so, we aim to explicate the Rationale of Rationalization.
Identity-Specific Motivation: How Distinct Identities Direct Self-Regulation across Distinct Situations
Authors: Browman Alexander S. , Destin Mesmin , Molden Daniel C.
Published: August 2019

Research on self-regulation has traditionally emphasized that people’s thoughts and actions are guided by either (a) domain-general motivations that emerge from a cumulative history of life experiences, or (b) situation-specific motivations that emerge in immediate response to the incentives present in a particular context. However, more recent studies have illustrated the importance of understanding the interplay between such domain-general and situation-specific motivations across the types of contexts people regularly encounter. The present research, therefore, expands existing perspectives on self-regulation by investigating how people’s identities—the internalized roles, relationships, and social group member- ships that define who they are—systemically guide when and how different domain-general motivations are activated within specific types of situations. Using the motivational framework described by regulatory focus theory (Higgins, 1997), Studies 1 and 2 demonstrate that people indeed have distinct, identity-specific motivations that uniquely influence their current self-regulation when such identities are active. Studies 3–5 then begin to explore how identity-specific motivations are situated within people’s larger self-concept. Studies 3a and 3b demonstrate that the less compatible people’s specific identities, the more distinct are the motivations connected to those identities. Studies 4–5 then provide some initial, suggestive evidence that identity-specific motivations are not a separate, superordinate feature of people’s identities that then alter how they pursue any subordinate, identity-relevant traits, but instead that such motivations emerge from the cumulative motivational significance of the subordinate traits to which the identities themselves become attached. Implications for understanding the role of the self- concept in self-regulation are discussed.
Contextual influences on the perception of pregnant women who use drugs: Information about women’s childhood trauma history reduces punitive attitudes
Authors: Delker Brianna C , Van Scoyoc Amanda , Noll Laura K.
Published: August 2019

Punitive attitudes and consequences (e.g., incarceration) for prenatal illicit drug use persist in the United States despite evidence that these policies are ineffective and even harmful to women and children. For instance, the threat of these consequences can deter women from seeking healthcare, prenatal care, and drug treatment. Punitive responses may persist due to pejorative public perceptions of pregnant women who use illicit drugs. Although there is evidence that contextual information about prenatal drug use (e.g., drug type) can change such perceptions, other contextual influences are unknown. This experimental study tested whether receiving contextual information about a pregnant woman who uses drugs (specifically, her childhood trauma history) reduces punitive and increases supportive attitudes toward the woman. In a vignette-based 2(pregnancy status: pregnant/not pregnant) x 2(history of childhood trauma: interpersonal/non-interpersonal) between-subjects design, young adult university participants (N=461) were randomly assigned to read a vignette about a woman who uses methamphetamine. Punitive attitudes were significantly reduced by information that the pregnant woman had a history of childhood trauma, especially interpersonal (versus non-interpersonal) trauma (ηp2=.115). Supportive attitudes were not impacted (ηp2=.005). Information about the pregnant woman’s trauma history predicted less agreement with incarcerating her, only indirectly, through less punitive attitudes (R2=.21). Reductions in punitive attitudes were on the order of 1.5-2 points on 5-point self-report scales and controlled for participant gender and political conservatism. Results have practical implications for interdisciplinary work aimed at unlocking greater support for policies that help pregnant women make safe, informed decisions with dignity and access to healthcare.
Perceived Exertion and Performance Modulation: Effects of Caffeine Ingestion and Subject Expectation
Authors: Azevedo Paulo Henrique Silva Marques , de Oliveira Matheus Guidugli , Tanaka Kelvin , Pereira Paulo Eduardo , Esteves Gilmar , Tenan Matthew
Published: August 2019

It is well established that caffeine has ergogenic effects on endurance exercise performance. This evidence often comes from well-designed studies in which subjects receive either caffeine or placebo in double-blind, randomized and counterbalanced order. Here, we propose a new methodology which aims to estimate the effects of participant expectancy of ergogenic or anti-ergogenic effects on performance. Sixteen (16) participants performed three (3) 30-minute running tests after being told they would be provided with either a harmful treatment (lactic acid), a beneficial treatment (caffeine) or a placebo. In each blinded case, subjects were given caffeine. The velocity and RPE during the time trial were examined in light of the participant’s expectancy before and after the endurance event using Bayesian multilevel models. For pre-exercise expectancy, there is a 92% probability that caffeine expectation decreases RPE (posterior median±SD -0.65±0.36) and a 79% probability that lactic acid expectation increases RPE (posterior median±SD 0.58±0.47) with expectations for placebo and ‘not sure’ falling in between (posterior median±SD: -0.37±0.32 and -0.22±0.37, respectively). In general, our interventions suggest an 81% probability that caffeine lowers RPE. However, there was no effect of caffeine supplementation on running velocity (median±SD 0.04±0.08 km.h-1). We concluded that when a participant believed they are under a potentially positive treatment, their RPE decreased but if they believed themselves to be under a harmful treatment, their RPE increased, regardless of the actual positive intervention; neither caffeine nor the expectancy of a particular intervention improved actual performance as measured by running velocity in a 30-minute period.
Conflicting Diagnosis of a Palatal Lesion: A Case Report of Necrotizing Sialometaplasia
Authors: Jenzer Andrew C. , Arnold James P. , Smith Christopher J. , Jackson Keith D.
Published: August 2019

Necrotizing sialometaplasia (NS) is a rare condition which can be easily confused with malignancy. Its presentation initially parallels mucoepidermoid carcinoma or squamous cell carcinoma, however, NS is a benign, self-limiting inflammatory disease of the mucus-secreting minor salivary glands. NS is thought to be caused by trauma which induces vascular ischemia of these minor salivary glands. Diagnosing NS continues to be difficult, and clinical history remains one of the pillars of ruling out cancer. This report details a case of NS in a 37-year-old male who presented to the Womack Army Medical Center Oral and Maxillofacial Surgery Clinic with an exophytic mass in his right-hand palate. He had a history of recent trauma induced to the area via incision and drainage to address what was believed to be a palatal space infection. Later, an incisional biopsy was performed after the exophytic mass persisted. The initial local pathology report favored low-grade mucoepidermoid carcinoma, but after review by the Joint Pathology Center at Walter Reed Military Medical Center, the consensus diagnosis was established as NS. The patient returned to the clinic five weeks later with the exophytic mass no longer present and the biopsy site healing well.
PERFORMANCE-BASED BUDGETING AS SURVEILLANCE FOR THE ACCOUNTABILITY OF LOCAL GOVERNMENTS
Authors: Mujennah Mujennah , Artinah Budi , Safriansyah Safriansyah
Published: August 2019

Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence on performance accountability of government agencies. Budget planning, performance evaluation, control environment, risk assessment, information and communication has no effect on. performance accountability of local government
Chondrocytes Proliferation of Patients with Cartilage Lesions in Their Own Body for Use in Cartilage Tissue Engineering: Hypotheses on aNew Approach for the Proliferation of Autologous Chondrocytes
Authors: Abpeikar Zahra , Soleimannejad Mostafa , Alizadeh Akram
Published: August 2019

Osteoarthritis is one of the most common chronic diseases, which have involved 250 million people around the world. One of the challenges in the field of cartilage tissue engineering is to provide an adequate source of chondrocytes to prevent changes in gene expression profile as a result of multiple passages.We hypothesized that by creating a low invasive lesion by scalpel or shear laser in the outer ear cartilage and stimulation of wound healing process, hyperplasia occurs and will provide an appropriate number of autologous chondrocytes for extraction and use in articular cartilage tissue engineering. Also, due to the effect of platelet-rich plasma and biomechanical forces in stimulating and accelerating of the repair process, these two factors can be used to achieve more desirable results.We describe a new approach to proliferate chondrocytes in the body. To evaluate this idea, various techniques of gene expression at the level of RNA or protein and animal experiments for histological studies can be used. Also, flowcytometry technique can be used to determine the cell viability and counting them.The use of autologous cell sources with minimal changes in gene expression profile can be promising in tissue engineering products. [GMJ.2019;8:e1483]
Editorial
Authors: Welch Penny , Wright Susan
Published: August 2019

In this issue of Learning and Teaching: The International Journal of Higher Education in the Social Sciences, academics from Denmark, Chile, the United States and the United Kingdom analyse capacity-building projects between European and African universities, the experiences of mobile academics returning to their home country, the role of tutors on international interdisciplinary MA programmes, the contemporary relevance of classical and medieval approaches to education and levels of information literacy among undergraduates.
Mechanisms of the natural defenses of hosts to infection
Authors: Bukharin O. V.
Published: August 2019

The relationship of humans and microbes is an eternal topic. Do microbes bring any benefits or only harm? As years pass, new microbiological technologies appear, new facts regarding the coexistence of microbes and human are discovered, and new understanding of our life together with microbes is achieved. The mechanisms of the host’s natural defenses from infection are considered in this article, with three participants of this chain examined in particular: the hypothalamic-pituitary system, oxytocin, and microbiota. Outwardly, these structures are independent of each other: the central switchboard that provides the universal regulation of our behavior, decision-making, and health is the human brain. It regulates the work of the main vital organs through the production of the neurohormone oxytocin, and it was recently discovered that intestinal microflora (microbiota) participates in this regulation. Thus, the loop is closed, and the question arises: do microbes really control us? Let us examine this more closely.
Novosibirsk state university – a new type of university
Authors: Fedoruk M. P. , Yakovleva O. E.
Published: August 2019

The article reviews the history of the founding of Novosibirsk State University in the context of the first years of Akademgorodok in Novosibirsk, the largest scientific center in the eastern part of Russia. It describes the logic of the formation of a system for training researchers: physic and mathematic School – University – institutes of the Siberian Branch of the Russian Academy of Sciences. The main characteristics of the principle "education through research" are presented along with the current status of the University and plans for the future.
The founder of russian physiology
To the 190th anniversary of the birth of Ivan M. Sechenov
Authors: Nozdrachev A. D. , Paltsev M. A.
Published: August 2019

This essay on the outstanding Russian educator, natural scientist, and physiologist Ivan M. Sechenov, the founder of the Russian physiological school, is being published for the 190th anniversary of his birth. It reviews the major parts of the scientific and pedagogical activity of Sechenov’s work on his life path. His scientific achievements involved a wide range of physiological problems, including respiratory, metabolic, and neuromuscular physiology. Sechenov’s greatest contributions were made in the study of the central nervous system, where he made the fundamental discoveries that form the basis of the study of all forms of brain activity. His scientific achievements received worldwide appreciation and laid the foundation for neurophysiology, neuroendocrinology, narcology, biophysics, comparative and evolutionary physiology, and the use of natural science in psychology. His name has been immortalized in the hearts and minds of many.
A.A. Shakhmatov. Selected correspondence. In 3 vol. Vol. 1: correspondence with f.F. Fortunatov, V.N. Peretz, and V.M. Istrin.
Authors: Nikitin O. V.
Published: August 2019

V.G. Vovina-Lebedeva (Ed.), Compiled by V.G. Vovina-Lebedeva, E.N. Gruzdeva, and A.E. Zhukov

Saint Petersburg: Dmitry Bulanin, 2018. 944 P.
PENGARUH PERPUTARAN MODAL KERJA, KEBIJAKAN DEVIDEN DAN RASIO HUTANG TERHADAP NILAI PERUSAHAANDENGAN PROFITABILITAS SEBAGAI VARIABELINTERVENING
Authors: Carolina Debi
Published: August 2019

This study discusses the effect of working capital turnover, dividend policyand debt ratio to the value of the company to profitability as an interveningvariable (study on property and real estate companies listed on the IndonesiaStock Exchange) periode 2010-2015. The independent variable used wasworking capital turnover, dividen policy, debt ratio, profitability (return onequity) as intervening variable and dependent variable was the value ofcompany (price earning ratio). The sampling method use was purposivesampling with a sample of 8 companies. Data collection techniques wasdocumentation technique. The analysis methods of this study used theclassical assumption test and path analysis test.From the research that has been done, it can be seen that there was asignificant effect of working capital turnover, and debt ratio of debt as partiallyto profitability, and there was no significant effect of dividend policy aspartially to profitability. There was simultaneous effectf working capitalturnover, dividend policy, and debt ratio to profitability. There was significanteffect of working capital turnover as partially to the value of company, andthere was no significant effect of debt ratio and profitability as partially to thevalue of company. And There was simultaneously effect of working capitalturnover, debt ratio and profitability to the value on property and real estatecompanies listed on Indonesia Stock Exchange. Profitability couldn’t beintervening for independent variable to the value of company. The mostdominant factor affected the value of the company at property and real estatecompanies listed on the Indonesia Stock Exchange is working capitalturnover.
SIKAP DAN PERSEPSI KONSUMEN TERHADAP KEPUTUSANPEMBELIAN ONLINE DI SUNGAI LILINMUSI BANYUASIN
Authors: Juairiah Juairiah , Busono Genot Agung , Fadeli Deni
Published: August 2019

The formulation of the problem in this research is whether the influence ofconsumer perceptions and attitudes toward online purchasing decisions inSungai Lilin District Musi Banyuasin. The purpose of this study is todetermine the influence of consumer perceptions and attitudes toward onlinepurchasing decisions in Sungai Lilin District Musi Banyuasin. The method inthis research is using assosiatif method, assosiatif method that is researchproblem problem which is stated relationship two variable or more. Thelocation of this research is in Sungai Lilin District Musi Banyuasin. Thepopulation in this study is the community in Sungai Lilin District MusiBanyuasin. The sample in this research is 100 respondents by using clustersampling method, that is sampling based on wide area or geographicallocation and sampling randomly. The data required in this study using primarydata. The method of data collection is questionnaire. The data obtained wereanalyzed using multiple linear regression technique. The test results provethat the variables of perception and consumer attitudes together significantlyinfluence simultaneously to the purchase decision variables. Hypothesistesting partially proves that, consumer attitudes have a significant effect onpurchasing decisions. While the perception has no significant effect onpurchasing decisions.
The simulation of a linear accelerator using Monte Carlo method with EGSnrc Program
Authors: Duong Tai Thanh , Hoang Tuan Duc , Luong Oanh Thi , Truong Loan Thi Hong , Nguyen Son Dong
Published: August 2019

The Monte Carlo method is considered to be the most accurate algorithm for dose calculation in radiotherapy. Linear accelerator accurate simulation is required as a prior condition for Monte Carlo dose calculation algorithm. In this study, the 6 MV photon beams from a Siemens Primus Linear Accelerator (LINAC) M5497 at the Dong Nai General Hospital was modelled by using EGSnrc. The BEAMnrc và DOSXYZnrc user code were used for simulation the head of LINAC and the dose distribution in water phantom. The percentage depth dose (PDD) and beam profiles (OCR) were calculated and then compared with the measured ones in order to evaluate the simulation accuracy. Excellent agreement was found between simulations and measurements with an average difference of 1.26 % for PDD, less than 2 % for OCR. In addition, the gamma evaluation method for simulation was also performed using an in-house Matlab code. The percentage gamma passing rate was 100% for PDD and 98.5 % for OCR with 3 % dose difference and 3 mm distance to agreement as acceptance criteria. The result showed that we had successfully simulated LINAC with excellent agreement.
Role of the shape deformation in 12C + 12C fusion at sub-Coulomb energies
Authors: Le Chien Hoang , Bui Anh Viet , Thach Vy Nguyen Ha
Published: August 2019

The fusion cross section of 12C+12C system at the energies of astrophysical interest is calculated in the framework of barrier penetration model taking into account the deformed shape of interacting nuclei. In particular, the quadrupole surface deformation of both projectile and target nuclei has been included during the fusion process. The real and imaginary parts of nucleus-nucleus interactions performed using the Woods-Saxon square and Woods-Saxon functions, respectively have been carefully tested by 12C-12C elastic scattering data analysis before employed to evaluate the astrophysical S factors (the fusion cross sections). The optical model results of elastic angular distributions are consistent with the experimental data. Within the barrier penetration model, the real part of the obtained optical potential gives a good description of the non-resonant astrophysical S factor. It turns out that the taking into account of quadrupole deformation of 12C nuclei increases the astrophysical S factor at energies below Coulomb barrier.
Design calculation and simulation of the Fano-like guided-mode resonances in the visible spectrum range based on the interference of the two in-plane waves
Authors: Nguyen An Van , Ngo Minh Quang
Published: August 2019

This paper presented the design, calculation and simulation of the Fano-like guidedmode resonances (GMRs) in the visible spectrum range based on the interference of the two in-plane waves oscillate towards the opposite directions with a phase difference in two-dimensional photonic crystal slabs (2D-PhCs). Narrowing linewidth or enhancing Q-factor of the GMR in 2D-PhC slab was based on the innovative PhC lattice, which was formed by introducing an additional cylinder or rectangular in each unit cell to enhance the light confinement in the waveguide slab. As such the induced Fano-like GMRs’ Q-factor was significantly increased about two orders of magnitude compared to the traditional PhC without additional cylinder or rectangular. The Finite-Difference Time-Domain (FDTD) method was used to determine the reflection spectra and simulated optical characteristics of the GMRs. The simulated spectra had Fano forms and were fitted to the theoretical model to determine precisely the resonant characteristics such as Qfactor and asymmetric factor (q-factor). The results showed that the resonant spectrum, optical properties, and characteristics influenced the shape and size of the addition elements. As a result, the innovative 2D-PhC slab excited Fano-like GMRs in this work would find fascinating applications in efficient free-space optic devices.
Establishing vulnerability indicators to inundation in the context of the climate change
Authors: Le Tuan Ngoc , Le Phi Thi Yen , Nguyen Bang Van
Published: August 2019

Flooding is a concern phenomenon, especially in the context of climate change (CC) and sea level rise. This work aimed to establish indicators used to assess vulnerability (V) due to inundation on the basis of considering the exposure (E), sensitivity (S) and adaptive capacity (AC) of a system. By literature review, data analysis, and expert methods, 33 indicators for assessing vulnerability due to inundation were established, including 4 E, 11 S (divided into 4 groups: society, economic, environment, and land use), and 18 AC indicators (divided into 4 groups: human, financial, infrastructure, and society). This work resulted in an important basis for comprehensive evaluation of vulnerability due to inundation in the context of CC and proposing suitable solutions.
Geochemical characteristics of Chu Lai body granitoids in Nui Thanh, Quang Nam
Authors: Vu Hao Thi , Pham Hieu Trung
Published: August 2019

Chu Lai body granitoid typically had the gneiss structure. Petrography inclueded biotite and two-mica granitogneiss. The rock consisted of quartz (25 – 30%), plagioclase (28 – 30%), akaline feldspar (30 – 32%), biotite (7 – 8%) and musscovite (3 – 5%). Accessory minerals were zircone, apatite, garnet, etc. Geochemical characteristics were typically high SiO2 (73.89 – 74.38 wt%); high total amount of alkali (Na2O + K2O ̴ 8.28 – 8.89%). Aluminous saturation indexs - ASI (Al2O3/CaO + Na2O + K2O) are more than 1. They have enrichment of the lipthophile elements with high Cs, Rb and Pb indexs; negative anomalies were Nb, Ta and strong Eu, specially. Eu/Eu* values were very low (0.041 – 0.056). The petrographic and geochemical charecteristics showed that Chu Lai rocks were S-granite, formed during the collision tectonic between Indochina and South China block in the early Paleozoic.
TINJAUAN PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 PADA CV SAGA RETAILINDO SORONG
Authors: Muda Markus
Published: August 2019

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat. Salah satu jenis pajak yang memberikan kontribusi terhadap penerimaan pajak adalah pajak penghasilan (PPh) yang diperoleh dari penghasilan wajib pajak orang pribadi, badan dan bentuk usaha tetap (BUT). Penelitian ini dilakukan pada CV Saga Retailindo Sorong. Tujuan dari penelitian ini adalah untuk mengetahui apakah perhitungan dan pemotongan Pajak Penghasilan Pasal 21 yang dilakukan CV Saga Retailindo Sorong telah mengacu pada Peraturan Perpajakan yang berlaku di Indonesia. Latar belakang penelitian ini adalah bahwa pemotongan Pajak Penghasilan Pasal 21 akan mengurangi penghasilan yang diterima karyawan CV Saga Retailindo Sorong. Metode analisis yang digunakan dalam penelitian ini adalah metode kualitatif dan kuantitatif. Dalam penelitian ini penulis menguji dan membandingkan antara perhitungan Pajak Penghasilan Pasal 21 yang telah dilakukan perusahaan apakah telah sesuai dengan Peraturan Perpajakan yang berlaku. Berdasarkan hasil penelitian perhitungan dan pemotongan Pajak Penghasilan Pasal 21 yang telah dilakukan oleh perusahaan belum mengacu pada peraturan perpajakan yang berlaku pada tahun 2014 dan 2015. Dalam melakukan perhitungan biaya jabatan perusahaan belum mengacu pada PER-32/PJ/2015 Pasal 10 ayat (3) a. Penerapan untuk kedepannya disarankan perusahaan benar-benar menerapkan peraturan perpajakan yang berlaku dan meningkatkan kepatuhan terhadap peraturan perpajakan dan terus memperhatikan informasi terbaru yang berkaitan dengan perubahan-perubahan yang diberlakukan oleh Menteri Keuangan maupun Direktorat Jenderal Pajak guna menghindari masalah serta pelanggaran-pelanggaran.
ANALISA PERAMALAN PENJUALAN PRODUK SUSU KENTAL MANIS CARNATION PADA CV PANGAN MAKMUR IRJA SORONG
Authors: Wijayanti Menik
Published: August 2019

Tujuan dari penelitian ini adalah membandingkan anggaran penjualan yang di buat perusahaan dengan anggaran penjualan berdasarkan metode jumlah kuadrat terkecil. Hasil penelitian menunjukkan adanya kenaikan jumlah penjualan produk susu kental manis carnation lebih meningkat sebesar 56.756 karton dari perhitungan penjualan yang di buat oleh manajemen perusahaan yaitu sebesar 55.611 karton. Berdasarkan hasil analisis korelasi menunjukkan adanya pengaruh yang sangat kuat dari penjualan produk susu kental manis carnation dengan menggunakan metode kuadrat terkecil karena nilai korelasi (R) = 0,915 atau 92% dengan pernyataan koefisien korelasi jika nilai korelasi >0,70 maka hubungan korelasi tersebut sangat kuat. Manajemen perusahaan perlu menggunakan metode kuadrat terkecil dalam membuat ramalan penjualan karena metode ini sangat teliti mendeskripsikan angka-angka dalam perhitungan dan dapat mencegah adanya kesalahan dalam pengisian data, membuat data semakin akurat serta dapat mempersingkat waktu untuk menghitung trend penjualan yang sudah ditentukan.
ANALISIS PELAKSANAAN ANGGARAN FLEKSIBEL SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA ES ABADI SORONG
Authors: Wijayanti Menik
Published: August 2019

Tujuan penelitian ini adalah untuk mengetahui anggaran biaya produksi yang dikeluarkan oleh perusahaan ES Abadi Sorong untuk menganalisis pelaksanaan anggaran fleksibel sebagai alat pengendalian biaya produksi pada ES Abadi Kota Sorong. Metode yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan membandingkan anggaran statis dan fleksibel serta melakukan perhitungan anggaran dan realisasi biaya produksi. Berdasarkan hasil analisis bahwa dalam menyusun anggaran biaya produksi khususnya pada ES Abadi di Kota Sorong dengan menggunakan anggaran statis didasari pada tingkat aktivitas 331.500.000,00 tetapi yang terjadi (realisasi) sebesar 289.000.000,00. Hal ini dianggap tidak menguntungkan karena realisasi tidak sesuai dengan target, hal ini disebabkan karena adanya keterlambatan teknis, kerusakan mesin, pembahasan suplai bahan baku, sehingga mempengaruhi total biaya produksi. Dari hasil analisis varians biaya produksi dalam penyusunan anggaran biaya bahan baku langsung, yang menunjukkan bahwa penerapan anggaran belum dilakukan secara efisien, hal ini disebabkan karena kurang tepatnya pengendalian biaya bahan baku langsung khusnya pada ES Abadi. Kemudian untuk varians anggaran biaya tenaga kerja langsung terdapat selish yang unfavorable, hal ini disebabkan karena tidak efektifnya pelaksanaan anggaran biaya tenaga kerja langsung sebagai alat pengendalian.
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA DAN KINERJA PADA CV. PUTRA PAPUA SEJAHTERA
Authors: Pasulu Margareta
Published: August 2019

Tujuan penelitian ini adalah untuk menjelaskan rencana fungsi anggaran proyek sebagai alat pengendalian dan kinerja untuk membentuk pengendalian dalam manajemen perusahaan. Data diperoleh langsung dari perusahaan CV. Putra Papua Sejahtera menganalisis dengan menggunakan metode analisis varians. Data yang diperoleh berupa anggaran dan realisasi serta wawancara langsung seputar fungsi anggaran dan bentuk pengendalian dan kinerja perusahaan. Hasil penelitian ini menunjukkan bahwa fungsi rencana anggaran biaya belum berfungsi dengan baik sebagai alat pengendalian biaya karena masih terdapat adanya varian yang tidak menguntungkan perusahaan. Namun secara keseluruhan varian yang tidak menguntungkan ini lebih kecil disbanding varian yang menguntungkan. Adanya varian yang tidak menguntungkan menjadi tanggung jawab bagian perencanaan, bagian operasional dan pengendalian, dan bagiankeuangan.
HEMATOLOGICAL MODULATION IN REGULAR PRACTICE OF YOGA
Authors: Goyal Deepak , Agarwal Sadhana
Published: August 2019

Background: A significant effect of yoga has been noticed in decreasing the blood glucose level, the heart rate, and systolic and diastolic blood pressure. Blood contains predominantly three types of blood cells including red blood cells (RBC), white blood cells (WBC) and Platelets.

Methods- The study was carried out 100 volunteers. Study group comprised 50 male and 50 female healthy subjects of 18-20 years. Hematological parameters like total RBC Count, total W.B.C Count, hemoglobin content/dl and total Platelet count were determined by Improved Version of automated hematology auto-analyzer. For this Hemogram study, 5 ml of blood was collected in EDTA Vial under aseptic precautions.

Results: Regular practice of yoga for 3 months significantly improved the R.B.C., W.B.C., Platelet count and Hb content.

Conclusion- We concluded that regular practice of yoga for promotes trafficking of the stem cells from bone marrow and improve hematological parameters in anemia.

Keywords: Yoga, hematological parameters, Regular.
C REACTIVE PROTEIN IN DIFFENTIAL DIAGNOSIS OF PLEURAL EFFUSION
Authors: Kar Kaushik , Sinha Satwika , Dasgupta Anindya
Published: August 2019

Present study has included 95 Pleural Effusion patients. Pleural fluid were collected from them and classified as Transudate and Exudate according to the standard criteria. Pleural Fluid C-Reactive Protein (CRP) concentrations indicated towards diagnosis and severity of exudates. CRP in pleural fluid is a helpful tool in diagnosis and monitoring of pleural effusion patients.

Keywords: Pleural effusion, Exudate, CRP
TO ASSESS THE ADVERSE EFFECT PROFILE OF SECOND LINE DRUG IN TB PATIENTS
Authors: Chourasia Dr. Kshitiz , Girendrae Dr. Kumar , Patel Dr. Vinod , Khare Dr. Mudra
Published: August 2019

Background: A retrospective and prospective study including LPA /AFB CULTURE proven cases of MDR TB. Data will be collected from the patient attending the OPD & IPD in the Dept. of Respiratory Medicine Index Medical College, Indore.

Result: Out of 226 patients, 183 patients continue on treatment and 8 patients get cure and 12 patients dead and 12 patients defaulted the treatment.

Out of 226 patients, the present study shows that Gastrointestinal side effects are the most common 42.5%. 12 patients have renal toxicity and 8 patients have Arthalgia and 6 patients have cutaneous reactions and 14 patients developed hepatitis and 7 patients have some psychiatric illenss and 7 patients developed hearing defect.

Conclusion: Overall, these findings emphasize the importance of continuing the systematic surveillance of M. tuberculosis isolates to monitor the trends of drug resistance in different patient categories as well as its association with  HIV across the country to timely modify and strengthen the national programs in order to prevent the emergence of MDR-TB strains and avert the threat of XDR-TB.

Keywords: Profile, second Line Drug & TB.
FOOD AND LIVING HABITS OF DIABETIC PATIENTS TYPE 2 MONITORED TO DEPARTMENTAL HOSPITAL CENTER (CHD) ATACORA (BENIN).
Authors: Konfo Christian Tétédé Rodrigue
Published: August 2019

Rapid urbanization and the globalization of the food market have led to changes in nutritional behavior and the way of life of populations, including developing countries such as Benin, with the consequent emergence of various pathologies such as diabetes type 2.

The aim of this study was to study the food profile and lifestyle of type 2 diabetic patients followed by CHD-Atacora from Natitingou, Benin.It was a cross-sectional study with a descriptive and analytical purpose. Sociodemographic, biometric and dietary information were collected on the basis of a pre-established and validated questionnaire.

A total of 204 type 2 diabetic patients were enrolled in the study. The mean age of the subjects was 56 ± 12 years with female predominance (sex-ratio = 1.5). The Wama, Bariba and Ditamari ethnic groups accounted for 43% of the sample. Almost 75% have a level of education less than or equal to secondary school. The main comorbidities were abdominal obesity (90%) and high blood pressure (48%). About 70% of the subjects reported that they regularly engage in physical activity, including walking (60%). Cereal-based foods (maize, rice, millet and sorghum) and vegetable sauces largely dominate the food consumed by the subjects (90%).

Food habits including cereal-based foods, mainly maize seem to have a definite impact on the management of the disease. Educational attainment would also be a key factor to consider as higher educated individuals appear to be more aware of the influence of food habits and lifestyle on diabetes management.
Chemical Characteristic of 'Chao teri' As Traditional Fermentation Product
Authors: Syahriati Mr , Laga Amran , Thahir Mulyati M. , Zaraswati Dwyana Dan
Published: August 2019

‘Chao teri” is a traditional fermented fish product of South Sulawesi as produced from the fermentation process of fish-carbohydrate-salt. It has characteristic like pasta, light-brown, distinctive and unique flavor, slightly acidic and salty taste. It is generally consumed by the local community as a complement dish or used as a flavor enhancer. This research aimed to analyze the chemical components of traditional ‘Chao teri” includes pH, total lactic acid, protein and amino acid profile. These chemical components were very contributes to the formation of flavor for traditional ‘Chao teri”. The results of research are expected to be a reference for the industry to develop ‘Chao teri”products into seasonings. Chemical characteristics of traditional ‘Chao teri” after 2 weeks fermentation obtained pH 6.35, lactic acid 1.20% and protein 21.15%. The analysis of amino acids indicated that traditional ‘Chao teri” contains complete essential and non-essential amino acids. The type of dominant amino acid found in traditional ‘Chao teri”are glutamic acid, leucine, aspartic acid and lysine.
La lucha contra el cohecho en el comercio internacional. La responsabilidad de los directivos y el compliance
Authors: Ballestero Fernando
Published: August 2019

La práctica del cohecho para conseguir contratos, licitaciones o ventajas en operaciones de comercio internacional ha dejado de ser considerado como algo inevitable e incluso tolerado en ciertos mercados y países. Desde la firma del Convenio Anticorrupción de la OCDE en 1999, los 44 países signatarios han impulsado cambios legislativos, así como una cooperación internacional creciente, haciendo que el cohecho haya dejado de ser impune. Las denuncias aumentan y salen a la luz pública, y los riesgos para las empresas que las practican y para sus directivos, se elevan, incluido los riesgos penales. Tener establecido un sistema de compliance en la empresa, que detecte los casos posibles de soborno y proteja sus denuncias, es un eximente importante de responsabilidad penal para los directivos, al tiempo que ayuda a una mejora de la gestión y a que la empresa sea percibida como responsable con el entorno y los principios éticos que la sociedad valora.
El retail en España, cada vez menos interior, cada vez más digital
Authors: Servicios y Comercio Digital Subdirección General de Comercio Internacional de
Published: August 2019

En este artículo analizaré el sector de distribución comercial minorista en España, en el que la penetración del segmento online se halla en sus inicios, aunque la progresión es acelerada. Más allá de los datos macroeconómicos se dibuja una actividad con potencial de transformación de la economía y la sociedad. La velocidad de incorporación del cambio tecnológico por parte de las empresas es determinante para, en primera instancia, sobrevivir en el mercado digital; y en definitiva alcanzar la excelencia que permita competir en el largo plazo con los grandes operadores globales. Corresponde a los poderes públicos diseñar el marco de acompañamiento y facilitación que contribuya a la competitividad del sector al tiempo que se preservan y garantizan los objetivos legítimos de política general.
MORFOMETRIA DO RELEVO DA BACIA HIDROGRÁFICA DO CÓRREGO MOEDA, TRÊS LAGOAS/MS
Authors: Medeiros Rafael Brugnolli , Pinto André Luiz , São Miguel Angélica Estigarribia , Gomes Weslen Manari
Published: August 2019

Os processos de degradação em bacias hidrográficas estabelecem graves dificuldades em escala mundial, com implicações ambientais, sociais e econômicas expressivas, sendo necessárias pesquisas que analisem as características do relevo que acabam influenciando diretamente nos processos erosivos, permitindo uma melhor gestão das práticas desenvolvidas nas bacias hidrográficas. O objetivo dessa pesquisa é avaliar a energia potencial erosiva do relevo, por meio da interação da declividade, dissecação horizontal e vertical da Bacia Hidrográfica do Córrego Moeda - BHCM, Três Lagoas/MS. Foram realizados mapeamentos em ambiente SIG, bem como, demarcados onze pontos ao longo da bacia. Com os resultados obtidos, apontou-se um relevo plano a suave, com declives de 0 a 6%, já oferecendo limitações de ocupação rural, necessitando de ações de controle erosivo. O comprimento das vertentes apontaram a maior presença das classes de 100 a 500 metros (horizontal) e das classes de 0 a 50 metros (vertical). Com isso, apresentou-se como maior classe, a Energia Potencial Erosiva do Relevo Fraca, ficando disposta ao longo da BHCM. De maneira geral, o mapeamento ofereceu informações capazes de confirmar a influência das declividades sobre o potencial erosivo, pois seus índices ficaram mais elevados nos locais onde os declives são mais acentuados, não ocorrendo da mesma forma com as dissecações.
CARACTERIZAÇÃO DOS SOLOS DE PARTE DOS MUNICÍPIOS DE MARABÁ PAULISTA-SP E PRESIDENTE EPITÁCIO-SP
Authors: Fushimi Melina , Nunes João Osvaldo Rodrigues , Castoldi Robson Chacon
Published: August 2019

No atual momento histórico, diante das transformações aceleradas das paisagens urbanas e rurais, em que as dinâmicas da sociedade se inter-relacionam com as dinâmicas da natureza, a questão ambiental, onde se incluem os estudos sobre solos, assume relevância crescente em vários campos do conhecimento, sobretudo, na Geografia. Dessa forma, o objetivo principal do presente artigo foi caracterizar os solos de parte dos municípios de Marabá Paulista-SP e Presidente Epitácio-SP e relacioná-los com os principais compartimentos do relevo (topos, vertentes e fundos de vales) e usos da terra. Com base no referencial teórico e nos trabalhos de campo, com o levantamento de pontos de observação dos solos e caracterização de quatro perfis pedológicos (Pontos 1, 2, 3 e 4), além da elaboração do esboço simplificado das principais classes de solos na escala 1:50.000, foi possível identificar solos desenvolvidos (associação Latossolos), solos rasos a desenvolvidos (associação Argissolos), solos rasos (associação Neossolos) e solos hidromórficos (associação Planossolos e Gleissolos). Enfim, vale ressaltar a importância dos estudos sobre solos na região do Extremo Oeste Paulista, os quais podem subsidiar trabalhos posteriores, como vulnerabilidade ou fragilidade à erosão, fertilidade e contaminação dos solos. Dessa forma, os aspectos pedológicos são constituintes e interagem com os demais fenômenos que compõem o espaço geográfico.
REVISÃO E APORTES SOBRE A GEOGRAFIA DO ENVELHECIMENTO
Authors: Nóbrega Pedro Ricardo da Cunha
Published: August 2019

As contribuições da ciência geográfica para o estudo do envelhecimento não são recentes, entretanto a maioria dos trabalhos que contemplam o tema está restrita a um conjunto de análises voltadas à compreensão da dinâmica da população e à caracterização da velhice como uma etapa da vida cristalizada na forma de pirâmides etárias. Algumas frentes de pesquisa identificam estudos sobre o movimento populacional e o envelhecimento, notadamente os estudos sobre migrações. Neste contexto, apresenta-se a geografia anglo-saxônica como a matriz histórica dos trabalhos realizados à luz da geografia do envelhecimento, tendo a Europa como berço das reflexões, mas indicando também os Estados Unidos e a Austrália como lugares de aportes fundamentais para esta discussão. Além de resgatar as origens destes estudos, o artigo em tela tem por objetivo indicar uma atualização necessária para a abordagem da velhice e do envelhecimento no contexto geográfico, ajudando a entender a potencialidade dos estudos da geografia do envelhecimento. Como resultado destas reflexões, indica-se um diálogo entre a geografia e a gerontologia social a fim de entender as necessidades reais dos velhos em função do processo de produção e reprodução do espaço. A vida cotidiana se apresenta como uma frente rica de observações, pesquisas e reflexões sobre o sentido da compreensão geográfica do envelhecimento.
ASPECTOS ECONÔMICOS E SOCIAIS DA RECICLAGEM: UM ESTUDO APLICADO EM UMA COOPERATIVA DE CATADORES EM VITÓRIA DA CONQUISTA-BA
Authors: Santos Adma Viana , Pires Elson Luciano Silva
Published: August 2019

Diante da complexidade que perpassa a problemática dos resíduos na atualidade, a reciclagem tem adquirido ampla notoriedade e se apresentado como uma das principais questões no âmbito das discussões socioambientais; a argumentação é que são numerosos os benefícios advindos da atividade recicladora. A despeito disso, a constatação é de que grande quantidade de resíduos gerados ainda não dispõe de uma destinação e tratamento correto na maioria dos municípios brasileiros. Assim, o objetivo dessa pesquisa foi o de analisar o processo de reciclagem enquanto base de uma cadeia produtiva lucrativa considerando-se, principalmente, os aspectos econômicos e sociais. Ademais, foram explanadas algumas dentre as principais discussões referentes à geração e destino dos resíduos sólidos urbanos, bem como às formas de atuação e funções dos diversos atores sociais envolvidos nesse circuito espacial produtivo. Para o desenvolvimento dos objetivos propostos e seguindo a orientação teórica, a pesquisa empírica foi desenvolvida com a realização de entrevistas e aplicação de questionários aos 54 cooperados da Cooperativa Recicla Conquista (na cidade de Vitória da Conquista/BA), aos representantes do poder público municipal, e aos principais compradores (atravessadores) dos materiais dessa cooperativa, com um mapeamento das rotas e destino da produção e comercialização dos recicláveis. A pesquisa demonstra que a reciclagem se efetiva principalmente enquanto uma medida economicamente viável, fato que se sobrepõe aos aspectos ambiental e social; contudo, identificou-se que os catadores, apesar de se encontrarem na base desse processo lucrativo, são os menos beneficiados e se constituem no elo precarizado e mais frágil dessa complexa trama de relações.