bluuebunny/crossref_metadata_2025 huggingface dataset:
Information quality, homophily, and risk propensity: Consumer responses to online hotel reviews
Authors: Kusumasondjaja Sony
Published: October 2015

Searching through online review sites becomes an alternative for consumers to obtain product information. The efficiency and effectiveness in finding quality information on the online review sites contributes to the popularity of online review sites among consumers at the moment. There are some previous studies discussing consumer trust on hotels being reviewed on online review sites, but the roles of information quality, homophily, and consumer risk propensity as antecedents of trust and online purchase intention are still questionable. The purpose of this study is to investigate how information quality, homophily, and consumer risk propensity affect consumer trust on hotels being reviewed on online review sites and on intention to make a reservation. A survey involving 430 young travelers from 16 countries was conducted in popular tourist destination. Results confirm that information quality influences consumers’ trust on hotel being reviewed and intention to make reservation. Moreover, consumer online trust is also found to affect intention to make reservation.
The exploration of professionalism understanding of accounting educators?
Authors: Ibrahim Melinda , Ludigdo Unti , Irianto Gugus
Published: October 2015

This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestari, one of the private universities in the Province of Gorontalo. The paradigm employed in this study is the interpretative paradigm in which Husserl’s Transcendental Phenomenology is applied to the approach. Based on the result of the study, there are three dimensions of professionalism found, namely professionalism as academic responsibility, professionalism as social responsibility, and professionalism as spiritual responsibility. Professionalism as academic responsibility is the initial dimension which is seen in the implementation of three services of university, the balance of rights and obligations, the observance of rules, and commitments. Professionalism as social responsibility is the second dimension which is committed in the trust and exemplary attitudes. Professionalism as spiritual responsibility is the highest dimension materialized in the faith in which work is considered as worship.
ANALISIS EFISIENSI DAN EFEKTIVITAS PROSES PERENCANAAN DAN PENGANGGARAN DAERAH
Authors: Sopanah Sopanah
Published: October 2015

The purpose of this research is to describe the process consistency and the result of planning and budgeting in Malang City. Besides that it also formulates the recommendation for increasing participative effectiveness and planning process eficiency, budgeting and transparenq). Based on the document of development planning which has been elaborated earlier and the result of survey and inferential researcher analysis, i, appears that there are sotne inconsistencies in planning process and budgeting in the area of Malang City. Budgeting planning process of the area are said to be effective when all are related to the specified program priority, the intention can be reached in timely mean and matched with regulation. Based on the result of survey to 50 respondents, they said that inconsistencies have occurred. These are due to the goods that are not totally related to the regulation (product punished). It is also due to the time of doing the budgeting process. From 6 steps in budgeting planning process, they are in consistency. It is found that budgeting planning process in Malang City is not yet effective. Meanwhile, budgeting planning process of the area are said to be eficient if some of the proposals from Musrenbang (the conformity of planning and developrnent) are accommodated in APBD. It can be generalized that very few proposals are agreed due to the limited budget.
PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG GO PUBLIC DI BEI
Authors: Setyaningrum Rina Moestika , Sari Aprillia Yunita
Published: October 2015

The increasing business development has created the higher economic growth so that it can also affect the degree of competition in the business world. For that reason, there have been some efforts conducted by the business policy makers such as business people and investors to develop their business optimally. They also intend to make their business more effective and efficient not to mention by the manufacturing companies that have been going public. This paper attempts to prove empirically the effect of information asymmetry and the size of companies towards profit management. The financial statements by the food and beverages in manufacturing companies listed at Indonesia Stock Exchange (ISE) are used as the population. They are in the period between 2005 and 2008 with eleven companies. Purposive sampling is used for gathering the data and linear regression is also used for data analysis. It is concluded that the information asymmetry contributes to the profit management approximated by discretionary accruals. In addition, the size of the companies contributes to the lowering profit management approximated by discretionary accruals as well
RANCANGAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE EOQ STUDI KASUS PADA PERUSAHAAN ROKOK KETAPANG JAYA TANGGULANGIN SIDOARJO
Authors: Imelda Patricia , Irwandi Soni Agus
Published: October 2015

In the procurement of raw material inventory, the company can not be separated from the design, control, and processing of raw materials that cover many functions: purchasing function, irregularities or warehousing, production and accounting administration. EOQ method can be applied in the company of Ketapang Jaya to manage the inventory of raw materials. Besides that, it also enables them control their inventory in the optimum volume and efficiency. Therefore, this paper tries to find out the way of how companies implement the draft inventory of raw materials when using the EOQ method to improve cost efficiency. It is also expected to be able to measure and find out the inventory of raw materials by using the EOQ method as a means to improve the cost efficiency of raw materials at Tobacco Company of Ketapang Jaya. The methodology used in this research is interviews, observation, and documents (secondary data). Beside, it also conducts a descriptive analysis both qualitatively and quantitatively by comparing the EOQ method and traditional methods. It can be conducted that using the EOQ method, it can increase the productivity optimally and efficiently for the use of raw materials.
TELAAH PEMANFAATAN SOFTWARE AKUNTANSI OLEH USAHA KECIL DAN MENENGAH
Authors: Kurniawan Rizky , Diptyana Pepie
Published: October 2015

It has been noted that high transaction frequency has occurred in Small and Medium Enterprises (SMEs). It is also not easy for them to record the transactions. Previous studies show that utilization of accounting software in SMEs is required for increasing both timely and accurately in financial statement. This study aims to determine the factors that affect SEMs’ accounting software selection. The data were collected from 45 SMEs in Surabaya and Sidoarjo and then they were tested using logistic regression. It is expected to explore whether price, performance, stability, flexibility,  implementing, customization and vendor support in utilization through three groups of time range of decision: nowadays, next five years and next ten years. Despite, this research has failed to support the hypotheses. It was found that modified Microsoft excel is an accounting application which is, in fact, mostly used by SMEs. Accounting software utilization is used for supporting operation  function, but not for strategic function. It is assumed, however, that this study has limited respondents. Therefore, further research should get more respondents and propose more robust predictor of decision for f using accounting software.
ANALISIS PERBEDAAN KUALITAS LABA DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH ADANYA KOMITE PADA BANK-BANK GO PUBLIC DI INDONESIA
Authors: Widjaja Fendi Permana , El Maghviroh Rovila
Published: October 2015

Quality of earnings and firm value are the factors found to be interesting for the researchrecently. This study aims to determine differences in earnings quality and firm value beforeand after the committee audit. It is initially motivated by the different research resultsconducted y previous researchers. Yet, up to now, there isn’t any research that examinessuch factors in the banking industries by comparing the time series. In this research,earnings quality is measured using changes in total accruals and the ratio of quality ofincome, while the company’s value is measured using price to book value and Tobin’s Q.The samples are publicly traded banks in Indonesia, with the total of 12 companies. Thesample is taken by means of purposive sampling method. The period observed in this study isthree years before and after the audit. The result of the calculation of earnings quality(changes TA and the ratio of quality of income) and corporate value (price to book value andTobin’s Q) showed little effect of audit committee on earnings quality and company valuewhich is indicated by statistical test that there isn’t difference of quality earnings and valueof companies before and after the committee audit. This shows that within three years of thecommittee audit cannot perform their duties optimally
PANDANGAN PEMILIK BADAN USAHA ISLAM TERHADAP AKUNTABILITAS DAN MORALITAS
Authors: Permatasari Nurhidayah Chairany , Uswati Dewi Nurul Hasanah
Published: October 2015

In this accounting, it is aimed at providing economic information that is used as one basis fordecision making. Many academics and practitioners tend to ignore that accounting is also amedia for accountability. It is shown from the widespread practice of earnings managementin various economic entities. Islamic accounting is considered a new discourse in the scienceof stating the consistency of accounting for accounting purposes as a media ofaccountability. Such condition enables this researcher to conduct research in deep analysison the view of the owner of a Islamic business entity for the aspects of accountability andmorality. This research is a qualitative research using phenomenological approach which isto examine the awareness of one's perspective about things. This study used a simplequalitative analysis of the process of data reduction, data display, and conclusion drawing.Views of the owner of a business entity towards accountability and morality of Islam are fair.It is also the fact that they do not regard the abuse of trust and responsibility is a naturalthing. It is assumed that accountability and morality are important and they should beimplemented. With a view from the respondents, it is believed that Islamic accounting isproved to be a suitable alternative for solving the problem of accountability and morality ofconventional accounting
PENGUJIAN EMPIRIS ATAS AUDIT DELAY PADA PERUSAHAAN PERBANKAN GO PUBLIC DI BEI JAKARTA TAHUN 2005-2009
Authors: Wulansari Anike , . Supriyati
Published: October 2015

It is noted that the delay of any information will attract some negative reaction because it would be useless. The objective of this study is to analyze the influence  of profitability, profit and loss, auditor opinion, public accountant size, auditor previous opinion, going concern and company size towards the audit delay in banking companies that have been listed in Jakarta Stock Exchange, Indonesia in 2005 until 2009. This research used census method on the companies that have been listed in Jakarta Stock Exchange. The analysis of hypothesis is using Multiple Regressions. Prior to hypothesis test, normality of the data test was done using kolmogorof-Smirnov test. The result of multiple regression model shows that audit delay was influenced by profitability and auditor previous opinion, with the  significance at 10%. Yet, profit and loss, public accountant size, auditor opinion, company size and going concern were not significant factors. Based on such results, it is recommended that the auditor should increase the effectiveness and efficiency of his audit performance and, for all existing studies; they should contribute to the current  literature on Auditing.
ANALISIS FAKTOR ATAS PENGAMBILAN KEPUTUSAN MAHASISWA UNTUK MEMILIH JURUSAN AKUNTANSI DI STIE PERBANAS SURABAYA
Authors: Risnawati Erlita
Published: October 2015

In any organization, decision making is considered very crucial. Decision making should be based on the information that is considered important as well. This research attempts to analyze the decision-making factors such as the image, interests, collective decision, and the availability of employment in the accounting department towards the decision for choosing STIE Perbanas Surabaya. This study is also expected to provide some information as the input for all parties who are interested in this crucial problem. The sample used was taken from the students of accounting department in STIE Perbanas Surabaya batch 2011. The questionnaires were distributed to them and then 435 copies of them were analyzed by means firstly factor analysis. Based on the analysis, it was found that the factors such as image factors, interests, collective decision, and the availability of employment decisions were proved to have effects on the accounting majors in STIE Perbanas Surabaya. It was also found new variables namely service and facilities.
INVESTIGASI EMPAT FAKTOR KONTINGENSI SEBAGAI VARIABEL MODERATING TERHADAP PARTISIPASI PEMAKAI DAN KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI
Authors: Kusumastuti Meirina Cherta , Iwandi Soni Agus
Published: October 2015

User participation in information system development is an important factor affecting thesuccess of a system. User satisfaction is one of the successful developments of informationsystems. This study aims to provide empirical evidence about the effect of user participationon user satisfaction in the development of information systems and prove that the complexityof the task, system complexity, user influence and user-developer communicationmoderate the influence of user participation on user satisfaction in information systemsdevelopment. Sampling technique used judgment sampling. The samples were staffs whowere involved in the development of information systems at the national bank in the regionof Surabaya and consisting of 75 respondents. The method that used in this study was asimple linear regression to test the effect of participation in the use of user satisfaction ininformation systems development, while the absolute value of the difference test to examinethe effect of moderating variables. The results showed that the participation of users significantlyaffect user satisfaction in information systems development, the influence of usersand complexity of the task moderate the influence of user participation on user satisfactionin information system development, system complexity and user-developer communicationmoderate the influence of user participation on user satisfaction in development of informationsystems.
DAMPAK BEBERAPA FAKTOR TERHADAP KEAHLIAN AUDIT (AN EMPIRIC STUDY AT REGISTERED PUBLIC ACCOUNTING OFFICER IN SURABAYA)
Authors: Hastuti Sri
Published: October 2015

Public accounting profession developed a long with the difference of importance of internalinformation user and external information user. The company’s management needs service ofthe third people that is Independent Auditor in other that responsibility to the external partycan be trusted, where as the company external party needs service at the third party to getbelieve that the income statement which served by company management can be trust as thebasic of decisions interpretation which is taken by them. Belong to the position, so the auditoris demanded to be able to maintain the belief from client and the others audited IncomeStatement’s users. This belief must be always improve and supported by the audit’s competence.Audit’s competence which is had by the auditor is related with the knowledge he had,the knowledge can be got from the formal education and enhanced thought exercising andexperiences in audit practice. Based on the background, the goal of this research is to determinethat education, experience, and practicing of public accounting influenced toward theaudit’s competence. The determining of sample in this research is using simple random samplingtechnical. The number of sample which is used in this research is 40 public accountingwho work at Registered Public Accounting Officer in Surabaya. The source of data which isgot from the questioner spread and then analyzed using double linier regression and examinedusing F test and t test. Based on the double linier regression analysis, it can be concludedthat education, experience and practicing of public accounting are influenced towardthe audit’s competence stimulatingly. Where as partially only the education of public accountingwhich is influence toward to audit’s competence.
THE PREDICTIVE POWER OF EARNINGS AND CASH FLOWS (TESTING AT THE EVERY STAGE OF COMPANY’S LIFE CYCLE)
Authors: Kusuma Wardhani Dyah Ayu , Spica Almilia Luciana
Published: October 2015

Earnings and cash flow are the two important factors in the company’s life cycle. The researchobjective of this study is to determine the effect of earnings, overall cash flow, andcomponents of earnings on future cash flows of manufacturing companies listed on the IndonesiaStock Exchange at the every stage of company’s lifecycle cycle. The sample used consistsof 99 manufacturing companies listed on Indonesia Stock Exchange (IDX). Secondarydata on the company’s financial statement was taken from the period 2006 to 2010 and thesewere obtained from ICMD (Indonesia Capital Market Directory) and IDX. A data analysistechnique for testing the research problems is linear regression analysis. The results showearnings, overall cash flow, and cash flow components have significant predictive power forfuture earnings and cash flows.
THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION
Authors: Novten van Harling Marthlin , Supriyati Supriyati , Djuwari Djuwari
Published: October 2015

This study aims to determine whether the quality attributes affect the quality of the audit clientsatisfaction. The primary data were taken through questionnaires using non probabilitysampling with convenience sample technique. The sample being processed consists of 37 respondentsthat financial managers of companies already involved in services, trades and industries.The statistical analysis is OLS (Ordinary Least Square) using SPSS version 17.0.The results of this study concluded that audit quality attributes are formed by the attributes ofexperience in audit, understanding industry customer to respond to the needs of the clientcomplying with common rules, the attitude of care, strong commitment to quality, audit firm,leadership participation doing work field properly, the participation of the audit committee,high ethical and not easily to believe simultaneously and partially are not influential significantlytoward the customer satisfaction. In this case, such finding is in terms of significancelevel each of audit quality has significance level above 0.05 or 5 percent.
FACTORS AFFECTING WILLINGNESS TO PAY TAXES ON INDIVIDUAL TAXPAYERS AT PRATAMA SURABAYA TEGALSARI TAX OFFICE
Authors: Setyonugroho Hariyadi , Sardjono Bayu
Published: October 2015

Tax is one of the country’s largest revenues and it also constitutes a form of self-reliance infinancing the construction of a nation. The willingness of taxpayers in tax payments is importantin tax collection. Therefore, when there is a lack of willingness to pay taxes, it will result inthe indirect taxes which can be felt by the taxpayers. It is because the public have never knownthe existing concrete reward of money spent for paying the tax. This research uses several hypothesesto determine the effects of the variables in this study. The samples are individual taxpayerswho are listed on Pratama Surabaya Tegalsari Tax Office and have a Taxpayer IdentificationNumber as well as making payment on the Pratama Surabaya Tegalsari Tax Office.Linear regression analysis is used to test the research hypotheses. The result shows that theawareness of paying taxes has no effect on the willingness to pay taxes, while the knowledgeand understanding of tax rules, a good perception of the effectiveness of the taxation system,and service quality affects the willingness to pay taxes.
Financial performance difference analysis of Mandiri Islamic Bank by using sharia value added and income statement approach on 2007-2011 period
Authors: Eka Prasetya Octa
Published: October 2015

This study tries to analyze the difference of financial performance of Islamic banks byusing income statement approach and value added approach based on financial ratio.The financial ratio which is used consists of ROA, ROE, and the ratio between thetotal net income by earning assets, NPM, and BOPO. The data for analysis weretaken from PT. Bank Syariah Mandiri Indonesia. Thus, the population of this researchis the financial report of PT. Bank Syariah Mandiri; while the sample of this researchwas the financial report year 2007- 2009 for each approaches that are Income StatementApproach and Value Added Approach. The means of analysis to prove the hypothesisof this research is an independent sample t-test. It shows that the averagefinancial ratio (ROA, ROE, net profit ratio of productive assets, and NPM). There aresignificant differences between the Income Statement Approach and Value AddedApproach, while the BOPO ratio between the Income Statement Approach and ValueAdded Approach has no difference. Yet, when viewed in the overall level of profitability,it shows that there are significant differences between the Income Statement Approachand Value Added Approach.
The effect of intellectual capital on stock price and company value in manufacturing companies listed in Indonesia Stock Exchange 2008-2012 with size and leverage as moderating variables
Authors: Suhermin Aprilina
Published: October 2015

The intense competition in business world has prompted some companies to perform a variety of innovation in order to give the best value. Many companies have change the mindset of the management to  knowledge-based business that becomes essential aspect in increasing the capital. The main purpose of this study is to examine the effect of intellectual capital on the stock price and the value of the company by doing moderation on the variables of size and leverage. Measurement of intellectual capital is using Value Added Intellectual Coefficient (VAIC). The stock price is measured based on the closing price and the company value is measured by using Tobins Q. The population of this study is the manufacturing companies listed on the Indonesia Stock Exchange. These results indicate that (1) intellectual capital can give a positive effect on the stock price (2) size and leverage are not moderating variables on the relationship between intellectual capital and stock price (3) intellectual capital does not have any effect on company value (4) size and leverage are not moderating variables on dealings with the value of the company's intellectual capital.
A study on the zakat and infaq or sodaqoh accounting application under SFAS 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya
Authors: Wasila Siti , Shonhadji Nanang
Published: October 2015

This study aims to evaluate the reporting and the application of zakat accounting and its effectiveness under the Statements of Financial Accounting Standard (SFAS) No. 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya. This study used the method of primary and secondary data. The primary data were obtained through indepth interviews regarding the accounting and financial reporting of the foundation. The result shows that the accounting which is based on Islamic Syari’ah has a great impact on the humanitarian aspects of the accounting of zakat and infaq or  sodaqoh. Thus, the accounting of zakat and infaq or sodaqoh stimulates the individual behavior across the environment to be always transformational. The accountability established within the organization includes physical, moral and spiritual aspects. The physical aspect of this research is the financial statements while the moral and spiritual aspectsare the realization of organizational accountability to God by trying to run its activities based on syari’ah. For further studies, the researchers should not only focus on one basic course, but also on the basis of social funds in Al-Falah foundation Surabaya as the house of sodaqoh, wallet for the poor, etc. that has also adopted SFAS No. 109 in its financial statements. Beside, the information should be in the long term in order to get effective and efficient information for a better result.
Model documentation of assessment and nursing diagnosis in the practice of nursing care management for nursing students
Authors: Hidayat A. Aziz Alimul , Kes M.
Published: October 2015

Model documentation of assessment and nursing diagnosis in the practice of nursing care management is an integration model in nursing care records, especially records nursing assessment and diagnosis in one format. This model can reduce the duration of the recording in nursing care, and make it easier for students to understand the nursing diagnosis, so that nursing interventions more effective. The purpose of this paper was to describes the form integration documentation of nursing assessment and diagnosis of nursing in nursing care management for nursing students. This literature review was done by searching the following search engine: Pubmed, Midline, EBSCO, and Google Scholar. Data in the synthesis from nursing diagnoses of NANDA-I were incorporated into the of nursing assessment form using Gordon’s functional health pattern. Types of articles included: original research, and literature review. This review of article includes 1) introduction 2) form of nursing assessment documentation 3) implementation of nursing diagnosis documentation 4) the implementation strategy documentation of assessment and nursing diagnosis 5) recommendation for nursing education 6) conclusion.
Serum vitamin D and anti- mullerian hormone levels in Iraqi infertile women at Baghdad city
Authors: Rasheed Omar , Ali Noor , Abdulrasul Enaas
Published: October 2015

Background: Reproductive failure is a significant public health concern. Although relatively little is known about factors affecting fertility, a growing body of literature suggests that environmental & lifestyle factors play an important role. Recent studies suggest that vitamin D may play a role in human reproduction. Exact mechanisms whereby vitamin D may participate in the regulation of reproductive physiology remains far from clear.Objective: To validate the potential of vitamin D as a biomarker for prediction of female infertility and to study the correlation between vitamin D and Anti- Mullerian hormone.Methods: A case- control study was conducted at Department of Chemistry and Biochemistry, College of Medicine, Al- Nahrain University, Al- Kadhmiya, Baghdad, Iraq from June 2013 till July 2014. Seventy three subjects were enrolled in this study. Thirty five primary infertile women with mean age (25.4Â± 4.91 years), and thirty eight age- matched apparently healthy women as controls with mean age (27.3Â±3.72 years). Fasting blood samples were collected in the morning at 8:00 am from all participants. Vitamin D was measured by high-performance liquid chromatography technique and Anti- Mullerian hormone was measured by enzyme- linked immunosorbent assay.Results: Vitamin D levels was significantly decreased in the infertile women group compared with fertile control group (35.38Â±5.83 ng/ mL) versus (49.99Â±12.90 ng/ mL) respectively. Vitamin D correlated significantly (r = +0.86; p â‰¤ 0.05) with anti-mullerian hormone and anti- mullerian hormone shows a significant negative correlation with body mass index (r = -0.78; p â‰¤ 0.05).Conclusion: A novel relationship was found between circulating Anti- Mullerian hormone and vitamin D in plasma samples of infertile women.
Monitoring regional competitiveness using the BSC method: A case of the Czech national tourism organisation
Authors: Palatková Monika , Hrubcová Gabriela
Published: October 2015

The paper focuses on the adaption of the theoretical models of the regional tourism competitiveness to the conditions of the Czech Republic. The authors of this study analyze a newly emerged theoretical model of regional competitiveness monitoring with respect to the current data availability. The ultimate aim is to specify a proposal for the Czech national tourism organization (CzechTourism) in terms of practical usage and monitoring of the competitiveness model. The principal question is how and why to monitor the competitiveness of a tourist destination at the regional and national levels in the Czech Republic. The next step of the project is the conducting of the research, testing of the model and the implementation.
Evaluation of Land Consolidation Process by Rural Stakeholders
Authors: Podhrázská Jana , Vaishar Antonín , Toman František , Knotek Jaroslav , Ševelová Miloslava , Stonawská Kateřina , Vasylchenko Alona , Karásek Petr
Published: October 2015

The paper is focused on the current status of land consolidation in Czechia. The survey is based on a questionnaire distributed electronically to municipalities and related subjects (agricultural organizations, farmers) in areas where the land consolidation has been completed, is in progress, or is under preparation. Small farmers and municipality representatives perceive the land consolidation as a measure facilitating permeability of the landscape and protection from erosion and/or from flooding. Land consolidation is important for companies in clarification of the land ownerships and as a remedy for the landscape needs. About half of the respondents believe that the measures have rather brought benefits, whereas 41% of respondents mainly highlight problems. The negative side of the land consolidation is mostly seen in the time delays and demanding administration; agribusinesses also point out complications with land management. Nevertheless, 75% of small farmers and municipalities and 62% of agribusinesses are interested in land consolidation. The main differences between small farmers and large companies consist in their attitude to reduction of the acreage of large plots and their division by common facilities.
Homotopy properties of differential modules with simplicial F∞-faces and D∞-differential modules
Authors: Lapin Sergey V.
Published: October 2015

The notion of a differential module with simplicial
Performance Study of a Thermally Double Coupled Multi-Tubular Reactor by Considering the Effect of Flow Type Patterns
Authors: Abbasi Mohsen , Farniaei Mehdi , Kabiri Sedigheh , Rahimpour Mohammad Reza , Abbasi Saeid
Published: October 2015

In this study, a steady-state heterogeneous one-dimensional model predicts the performance of a thermally double coupled auto-thermal multi-tubular reactor for simultaneous production of hydrogen, benzene, methanol and dimethyether (DME) in an economical approach for both co- and counter- current modes of operation. Reversed flow of cyclohexane has been considered for the counter-current flow regime. The simulation results for co- and counter-current modes have been investigated and compared with corresponding predictions for conventional methanol reactor and traditional coupled methanol reactor. In addition, various operating parameters along the reactor have been studied. The simulation results present that methanol yield in co- and counter- current modes are reached to 0.3735 and 0.3363 in a thermally double coupled reactor, respectively. Also, results for counter-current mode show a superior performance in hydrogen and benzene production. Finally, the results of simulation illustrate that the coupling of these reactions could be beneficial.
Evaluation of Viscosity of Non-Newtonian Liquid Foods with a Flow Tube Instrument
Authors: Yoshida Masanori , Igarashi Hitoshi , Iwasaki Kento , Fuse Sayaka , Togashi Aya
Published: October 2015

In a flow tube instrument modeled after a structurally simple and easy-to-use bubble viscometer, bubble ascent and liquid flow were examined to evaluate the physically defined viscosity of non-Newtonian liquid foods. For Newtonian and non-Newtonian test liquids, a dimensionless expression between the friction coefficient and Reynolds number, which was derived through analysis as an annular flow of liquid around bubble, indicated that the flow in the instrument was laminar. Prediction organized based on the empirical relation was advanced for evaluation of the non-Newtonian viscosity. The flow tube instrument was expected to be applicable to the conditions in drinking and eating, from a viewpoint of the characteristic shear rate ranging from 10 to 100 s−1.
Effect of Encapsulated Bitter Orange Peel Extract and BHT on the Quality of Common Carp Fillet during Refrigerated Storage
Authors: Hasani Omid , Javadian Seyed Rohollah
Published: October 2015

The aim of the present study was to evaluate antioxidative activities of the encapsulated and unencapsulated bitter orange peel extract on the shelf-life of the common carp fillets during 16 days of refrigerated storage. Common carp fillets were treated with bitter orange peel extract (0.5 and 1% w/w), liposomal encapsulated bitter orange peel extract (0.5 and 1% w/w) and beta-hydroxytoluene (BHT, 100 and 200 ppm); their quality changes in terms of total volatile basic nitrogen (TVB-N), free fatty acid (FFA) peroxide value (PV), thiobarbituric acid (TBA) and sensory characteristics were investigated. Results showed that the encapsulated and pure extract and BHT could reduce chemical deterioration and lipid oxidation in the fillets compared to the control, as reflected with lower TVBN, FFA, PV and TBA values. Furthermore, common carp fillets treated with high concentration (1%) of the encapsulated bitter orange peel extract showed the lowest amount of lipid oxidation during the storage period compared with the others without any undesirable changes in sensorial attributes.
Rice: Parboiling and Milling Properties
Authors: Mir Shabir Ahmad , Bosco Sowriappan John Don , Shah Manzoor Ahmad , Mir Mohammad Maqbool , Ganai Shaiq Ahmad
Published: October 2015

Parboiling is a hydrothermal processing technique during rice has to pass through many stages which alter the physicochemical properties and nutritional profile of grain. Different parboiling techniques have been developed for preparation and industrialization of rice. During parboiling process, starch granules are gelatinized and retrograded as a result various changes occur in rice kernel, which affects its quality parameters. Parboiling has marked influence on organoleptic properties, improved the strength and nutritional profile of grain. Parboiling treatment principally brings the characteristic change in rice grain such as milling, cooking, storage and eating qualities. Milling is an important unit operation for removing the husk and bran from the rough rice. Milling significantly affects the cooking and nutritional properties of rice. The important parameters focussed during milling are the head rice yield and kernel hardness. Milling technology is therefore geared to obtain maximum outturn of milled rice and to reduce breakage.
A Hierarchy of Lattice Soliton Equations Associated with a New Discrete Eigenvalue Problem and Darboux Transformations
Authors: Zhang Ning , Xia Tiecheng
Published: October 2015

By considering a new discrete isospectral eigenvalue problem, a hierarchy of integrable positive and negative lattice models is derived. It is shown that they correspond to positive and negative power expansions of Lax operators with respect to the spectral parameter, respectively. And the equation in the resulting hierarchy is integrable in Liouville sense. Further, a Darboux transformation is established for the typical equations by using gauge transformations of Lax pairs, from which the exact solutions are given.
Single Pulse Calibration of Magnetic Field Sensors Using Mobile 43 kJ Facility
Authors: Grainys Audrius , Novickij Jurij , Stankevič Tomaš , Stankevič Voitech , Novickij Vitalij , Žurauskienė Nerija
Published: October 2015

In this work we present a mobile 43 kJ pulsed magnetic field facility for single pulse calibration of magnetic field sensors. The magnetic field generator is capable of generating magnetic fields up to 40 T with pulse durations in the range of 0.3-2 ms. The high power crowbar circuit is used for the reverse voltage protection and pulse shaping purposes. The structure, the development challenges and the implemented solutions to improve the facility for the calibration of the magnetic field sensors are overviewed. The experimental data of the application of the proposed generator for the calibration of manganite magnetic field sensors are presented.
Crystal structure of (2-(benzoyl)phenolato-κ2O,O′)-trans-dichlorido -cis- bis(methoxido) niobium(V), C15H15Cl2NbO4
Authors: Herbst Leandra , Visser Hendrik G. , Roodt Andreas , Steyn Maryke , Loganathan Nagarajan
Published: October 2015

C15H15Cl2NbO4, monoclinic, P21/n (no. 14), a = 16.623(4) Å, b = 6.855(2) Å, c = 16.690(4) Å, β = 114.238(8)°, V = 1734.2 Å3, Z = 4, Rgt(F) = 0.0404, wRref(F2) = 0.111, T = 100 K.
Female corporality: The body-self of mothers and daughters in relation to the family
Authors: Kochan-Wójcik Marta
Published: October 2015

The general aim of our study was to verify the corporality relationships between mothers and daughters within the family context. One hundred and thirty women participated in the research (65 mother-daughter couples), with the following methods being used: Body-Self Questionnaire (Olga Sakson-Obada, 2009); Polish adaptation of FACES-IV (Margasiński, 2009); pictorial scale measuring perception of closeness in self - body and mother - daughter relationships (Aron, Aron & Smollan, 1992). We found that family systems with problems are facilitated by disorders of body-self strength in both mothers and daughters. Mothers who have difficulties with physical states regulating co-established problematic family systems, and daughters who come from a family perceived by them as enmeshed will tend to develop disorders with body-self strength. Women dissatisfied with their bodies perceive them as more detached from themselves. The discussion touches upon an analysis of body- -self in mothers who create problematic family systems and in daughters coming from families perceived by themselves as disordered. Also factors that foster the development of strong body-self have been pointed out.
Why insight in psychotherapy does not always lead to behaviour change?
Authors: Kuncewicz Dariusz , Lachowicz-Tabaczek Kinga , Załuski Jacek
Published: October 2015

The purpose of this review was to come closer to answering the question why insight gained in psychotherapy does not necessarily lead to a change in patient’s behaviour. The review of literature on the subject of insight allowed us to distinguish two types of insight: “more intellectual than emotional” (I-e) and “more emotional than intellectual” (E-i). In addition, we differentiated E-i insight with a component of negative emotions (aversive) and with a component of positive emotions (corrective). We assumed that each type of insight would motivate the patient to change their behaviour in a different way. The I-e insight makes it easier for the patient to achieve concrete adaptive goals, the E-i aversive insight discourages them from attaining maladaptive goals, while the E-i corrective insight encourages them to form and follow adaptive goals. We also analysed the influence on behaviour change of some other factors, co-occurring with insight: the therapeutic relationship, the actions of the patient and his narrative motivation. Insight does not always lead to a change in behaviour because: 1) the type of the insight does not match the type of patient’s motivation; 2) insight occurs in the context of a weak therapeutic relationship or is not reinforced by the patient’s actions; 3) insight is not a key factor of change, but rather its effect or indicator.
İNTERNET BANKACILIĞI E-HİZMET KALİTESİNİN KULLANICILAR TARAFINDAN DEĞERLENDİRİLMESİ : KUVEYT TÜRK ÖRNEĞİ
Authors: İşler Ali Ulvi
Published: October 2015

Ülke ekonomilerinde hizmet sektörlerinin payının giderek artması, hizmetlerde de kalite değerlendirme çalışmalarının yapılması ihtiyacını doğurmuştur. 1990’larda başlayan internet bankacılığının hem bankalara hem de müşterilere birçok avantaj sunması, bu kanalın giderek gelişmesini sağlamış ve birçok bankacılık hizmeti internet bankacılığı ile yapılır hale gelmiştir. Bu nedenle, bankacılık sektöründe önemli bir dağıtım kanalı haline gelen ve kullanımı giderek artan internet bankacılığı kanalı üzerinde hizmet kalitesi çalışmalarının yapılması ihtiyacı doğmuştur.  Bu çalışma ile kullanıcıların internet bankacılığı e-hizmet kalitesi konusundaki düşünceleri ölçülmeye çalışılmıştır. Uygulama çalışması ise, Kuveyt Türk Katılım Bankası internet bankacılığı kullanıcıları üzerinde yapılmıştır. Araştırma sonuçları bankanın sunduğu elektronik bankacılık hizmetinin kullanıcıları tarafından nasıl algılandığını göstermesinin yanı sıra, kullanıcıların bu hizmetlerden neler beklediğini de ortaya koymaktadır.
NUP50 is necessary for the survival of primordial germ cells in mouse embryos
Authors: Park Eunsook , Lee Bobae , Clurman Bruce E , Lee Keesook
Published: October 2015

Nucleoporin 50 kDa (NUP50), a component of the nuclear pore complex, is highly expressed in male germ cells, but its role in germ cells is largely unknown. In this study, we analyzed the expression and function of NUP50 during the embryonic development of germ cells using NUP50-deficient mice. NUP50 was expressed in germ cells of both sexes at embryonic day 15.5 (E15.5), E13.5, and E12.5. In addition, NUP50 expression was also detected in primordial germ cells (PGCs) migrating into the genital ridges at E9.5. The gonads ofNup50−/−embryos of both sexes contained few PGCs at both E11.5 and E12.5 and no developing germ cells at E15.5. The migratory PGCs inNup50−/−embryos at E9.5 showed increased apoptosis but a normal rate of proliferation, resulting in the progressive loss of germ cells at later stages. Taken together, these results suggest that NUP50 plays an essential role in the survival of PGCs during embryonic development.
Flora from the restingas of Santa Isabel Biological Reserve, northern coast of Sergipe state, Brazil
Authors: Oliveira Eduardo Vinícius Da Silva , Ferreira Sobrinho Elânia Dos Santos , Landim Myrna Friederichs
Published: October 2015

The current study presents a list of angiosperm species collected in restinga areas of Santa Isabel Biological Reserve, in the northern coast of Sergipe state. We gathered a preliminary floristic list using herbarium records, and subsequently supplemented it by performing new field samplings. The results showed considerable richness and comprised 260 species, 184 genera and 78 families. Forty-seven out of the 260 species are new records to Sergipe restingas. Fabaceae (28 species), Cyperaceae (21 species) and Rubiaceae and Poaceae (12 species) were the most representative families. Rhynchospora Vahl (six species), Polygala L. (five species) and Byrsonima Rich.ex Kunth, Cuphea P.Browne, Cyperus L. and Utricularia L. (four pecies) were the most speciose genera. The herbs were the most frequent habit (122 species or 47% of the total).
Rapid survey of ichthyofauna from rivers and streams of coastal hydrographic regions of Santa Catarina state, Brazil
Authors: Abrahão Vitor Pimenta , Claro-García Alexander , Souza-Shibatta Lenice , Shibatta Oscar Akio
Published: October 2015

The lack of knowledge on the distribution and taxonomy of ichthyofauna from coastal Atlantic Rainforest of Santa Catarina state, Brazil, is noteworthy. This study presents a rapid but comprehensive survey of fish species from the coastal hydrographic regions of Santa Catarina. The samples were conducted in October 2012, in 19 sampling sites of five hydrographic regions, using sieves, seine nets, and throw nets. A total of 1,878 individuals belonging to 51 species distributed in 16 families are reported; four freshwater fish species represent distribution novelties for the region. The families Characidae and Loricariidae were predominant, mainly due to the abundance of Astyanax sp., Mimagoniates microlepis, Epactionotus itaimbezinho, and Pareiorhaphis stomias. Therefore, this study provides important contributions to the knowledge of the freshwater fishes from the studied area.
Effects of cold water immersion on variables of balance in healthy subjects with open and closed eyes
Authors: Tano Simone Sayomi , Fernandes Karen Barros Parron , Moser Auristela Duarte Lima , Pires-Oliveira Deise Aparecida de Almeida , Gil Andre Wilson Oliveira , Oliveira Rodrigo Franco de
Published: October 2015

AbstractIntroduction Cryotherapy is the use of cold as therapeutic approach. Although often used, its impact on the postural balance is not well-known.Objectives To analyze the effects of cold water immersion in the postural balance on single-leg balance in healthy subjects through the variables of center-of-pressure, velocity anteroposterior and medial-lateral oscillations, comparing conditions open and closed eyes in the moments before, immediately, 20 and 40 minutes after cold water immersion.Material and methods Cross-sectional study with 30 male subjects, cold water immersion at 5 °C during 15 minutes assessed in a force platform, protocol of 3 trials of 30 seconds each with 10 seconds of rest, the average of the 3 trials was used for analysis. The software GraphPad Prisma 5.0 was used for statistical analysis, with the ANOVA test for repeated measures and comparisons with test of Friedman and post-test of Dunn.Results It was observed improvement of the balance by the results of the following variables: in the condition Open Eyes (OE) it was observed significant difference only in the velocity anteroposterior (AP) in the moment before immersion when compared to the 40-minute moment. Significant differences were observed in the condition Closed Eyes (CE) in the following comparisons: in the Center-of-Pressure (COP) only at the immediate moment when compared to the 40-minute moment; in the velocity AP in the moment before when compared to the 40-minute moment, in the immediate moment when compared to the 20-minute and 40-minute moments; and in the medial-lateral velocity (Vel-ML) in two comparisons: in the moment before immersion when compared to the 20-minute and 40-minute moments after cryotherapy. Results show safety in performing activities after cryotherapy.Conclusion Improvement of the postural balance after cold water immersion on the predetermined conditions of this study.