bluuebunny/crossref_metadata_2025 huggingface dataset:
Recent decline in the use of invasive neurocritical care monitoring for traumatic brain injury: A case report
Authors: Ghaly Ramsis F. , Haroutanian Armen , Khamooshi Parnia , Patricoski Jessica , Candido Kenneth D. , Knezevic Nebojsa Nick
Published: April 2020

Background:

In this article, we discuss the dramatic decline in the utilization of invasive cranial monitoring of patients with traumatic brain injury (TBI).

Case Description:

A 52-year-old male presented with a severe TBI following a motor vehicle accident. The initial computed tomography scan showed a subdural hematoma, and the patient underwent a craniotomy. However, preoperatively, intraoperatively, and postoperatively, the critical care team never utilized invasive cranial monitoring. Therefore, when the patient expired several weeks later due to multiorgan failure, his death was in part attributed to the neurocritical care specialists’ failure to employ invasive cranial monitoring techniques.

Conclusion:

Evidence-based and defensive medicine, cost containment, and a lack of leadership have contributed to neurocritical care specialists’ increased failure to utilize invasive hemodynamic and neurological monitoring for TBI.
Single-stage clipping with bifrontal and bilateral frontotemporal craniotomies for subarachnoid hemorrhage with multiple cerebral aneurysms using Sugita head holding system: A case report
Authors: Katsuki Masahito , Wada Naomichi , Yamamoto Yasunaga
Published: April 2020

Background:

Subarachnoid hemorrhage with multiple aneurysms is very challenging because it is difficult to identify the ruptured aneurysm. We could not identify the ruptured aneurysm preoperatively, so we decided to treat all of the aneurysms as a single-stage surgery.

Case Description:

A 79-year-old woman was diagnosed with subarachnoid hemorrhage with multiple cerebral aneurysms at the right distal anterior cerebral artery, left middle cerebral artery, and right internal carotid artery- posterior communicating artery bifurcation. We could not identify the ruptured aneurysm preoperatively. We fixed her head using the Sugita head holding system (Mizuho Co., Ltd., Tokyo) and performed clipping for each aneurysm with bifrontal craniotomy and bilateral frontotemporal craniotomy as a single-stage operation. The last aneurysm seemed ruptured, and clipping for all the aneurysms was successful. She was discharged with a good postoperative course. The Sugita head holding system allowed turning the head of the patient toward the right and left with single fixation, leading to this single-stage operation.

Conclusion:

Several methods for identifying a ruptured aneurysm from multiple aneurysms have been reported, but under limited medical resources, this procedure would be one of the treatment strategies.
Interhemispheric transcallosal transforaminal approach for decompression of a giant superior cerebellar artery thrombosed aneurysm: Three-dimensional operative video
Authors: Serrato-Avila Juan Leonardo , Da Costa Marcos Devanir Silva , Frudit Michel Eli , Carrasco-Hernandez Juan Pablo , Alejandro Sebastián Aníbal , Chaddad-Neto Feres
Published: April 2020

Background:

Giant brain aneurysms account for approximately 5% of all intracranial aneurysms, often presenting with intraluminal thrombosis that causes a mass effect in surrounding neural structures. Although its exact growing mechanism remains unknown, they have to be treated. Despite the most recent advances in neurosurgical fields, the best treatment modality remains unknown and surgery of giant superior cerebellar artery (SCA) aneurysms still is a challenge even for the most experienced neurosurgeons, due to their deep location, surrounding perforating vessels, and intraluminal thrombosis.

Case Description:

In this video, we present the case of a 65-year-old woman with progressive hemiparesis and paresis of low cranial nerves. The symptoms were caused by a giant aneurysm located in the origin of the SCA. Despite endovascular embolization of the aneurysm and placement of a flow diverter stent, the aneurysm increased in size causing symptoms progression. In that scenario, we decided to perform a microsurgical decompression of the aneurysm thrombus and coagulation of the vasa vasorum, to reduce the mass effect and prevent the aneurysm from keep growing.

Conclusion:

Through an extensive description of the surgical anatomy, we illustrate an interhemispheric transcallosal transforaminal approach, with the removal of anterior thalamic tubercle to widely expose the aneurysm dome. The surgery was successfully performed, and the patient symptoms improved. The patient signed the Institutional Consent Form, which allows the use of her images and videos for any type of medical publications in conferences and/or scientific articles.
Probing the Electronic Structure of Spectator Oxo Ligands by 17O NMR Spectroscopy
Authors: Gordon Christopher P. , Copéret Christophe
Published: April 2020

Spectator oxo ligands are ubiquitous in catalysis, in particular in olefin epoxidation and olefin metathesis. Here we use computationally derived 17O NMR parameters to probe the electronic structure of spectator oxo ligands in these two reactions. We show that 17O
NMR parameters allow to distinguish between doubly-bonded and triply-bonded oxo ligands, giving detailed insights into the frontier molecular orbitals involved in the metaloxo bonds along the reaction pathway. On the one hand, our study shows that in olefin epoxidation catalysed by methyltrioxorhenium
(MTO), the oxo ligand significantly changes its bonding mode upon formation of the oxygen-transferring Re-oxo-bisperoxo-species, changing its nature from a doubly bonded to a triply bonded oxo ligand. On the other hand, only minor changes in the binding mode are found along the olefin metathesis
reaction pathway with Mo- and W-based oxo-alkylidene species, in which the oxo ligand behaves as a triply bonded ligand throughout the reaction. This finding contrasts earlier studies that proposed that the change of binding mode of the oxo ligand was key to metallacyclobutane formation.
Learning (from) the Electron Density: Transferability, Conformational and Chemical Diversity
Authors: Fabrizio Alberto , Briling Ksenia , Grisafi Andrea , Corminboeuf Clémence
Published: April 2020

Machine-learning in quantum chemistry is currently booming, with reported applications spanning all molecular properties from simple atomization energies to complex mathematical objects such as the many-body wavefunction. Due to its central role in density functional theory, the electron
density is a particularly compelling target for non-linear regression. Nevertheless, the scalability and the transferability of the existing machine-learning models of ?(r) are limited by its complex rotational symmetries. Recently, in collaboration with Ceriotti and coworkers, we combined
an efficient electron density decomposition scheme with a local regression framework based on symmetry-adapted Gaussian process regression able to accurately describe the covariance of the electron density spherical tensor components. The learning exercise is performed on local environments,
allowing high transferability and linear-scaling of the prediction with respect to the number of atoms. Here, we review the main characteristics of the model and show its predictive power in a series of applications. The scalability and transferability of the trained model are demonstrated
through the prediction of the electron density of Ubiquitin.
The Generated Databases (GDBs) as a Source of 3D-shaped Building Blocks for Use in Medicinal Chemistry and Drug Discovery
Authors: Meier Kris , Bühlmann Sven , Arús-Pous Josep , Reymond Jean-Louis
Published: April 2020

Drug discovery is in constant need of new molecules to develop drugs addressing unmet medical needs. To assess the chemical space available for drug design, our group investigates the generated databases (GDBs) listing all possible organic molecules up to a defined size, the largest
of which is GDB-17 featuring 166.4 billion molecules up to 17 non-hydrogen atoms. While known drugs and bioactive compounds are mostly aromatic and planar, the GDBs contain a plethora of non-aromatic 3D-shaped molecules, which are very useful for drug discovery since they generally have more
desirable absorption, distribution, metabolism, excretion and toxicity (ADMET) properties. Here we review GDB enumeration methods and the selection and synthesis of GDB molecules as modulators of ion channels. We summarize the constitution of GDB subsets focusing on fragments (FDB17), medicinal
chemistry (GDBMedChem) and ChEMBL-like molecules (GDBChEMBL), and the ring system database GDB4c as a rich source of novel 3D-shaped chiral molecules containing quaternary centers, such as the recently reported trinorbornane.
Metal-Salen-based Probes for the Selective Detection of Phosphates via a Disassembly Approach
Authors: Yadav Prerna , Zelder Felix
Published: April 2020

Polyoxophosphates are ubiquitous in nature and play important roles in biological systems and in the environment. Pyrophosphate (PPi), an important member of this family, is produced in over 200 biochemical reactions and is a marker in clinical diagnosis. In addition to its endogenous
role, PPi alias E450 is currently used as preservative, emulsifier or taste intensifier in foodstuff. Despite this widespread occurrence and biological importance, it is rather surprising that robust chemical systems that detect selectively and sensitively PPi in challenging matrices are still
lacking. This mini review focuses on metal-salen complexes as reaction-based fluorescent sensors for the selective detection of PPi and other phosphates. The mode of detection is based on a novel disassembly approach in which the metal ion is sequestered by the target analyte from the complex
and the metal-free ligand hydrolyses spontaneously into its fluorescent subunits. Optimizations of the probe and applications for PPi detection in cells and foodstuff are described.
Two-dimensional Material Membranes for Gas Separation
Authors: Dakhchoune Mostapha
Published: April 2020

Two-dimensional (2D) materials with atom- or few-atoms-thick layers have emerged as building-blocks in the synthesis of the next-generation membrane-based separations. Generally, 2D material-based membranes display high permeation and high selectivity due to their unique structure composed
of nanopores and nanochannels with extremely short transport pathways. In this review, the latest advances and ground-breaking research studies on 2D nanosheets for gas separation are highlighted with a focus on the different strategies in synthesizing 2D nanosheets, their assembly into thin
membranes and the type of transport mechanism taking place in such membranes.
Spectroscopy of Highly Excited States of the Hydrogen Atom
Authors: Scheidegger Simon , Merkt Frédéric
Published: April 2020

In this contribution, we describe the status of the development of a precision-spectroscopic experiment aimed at measuring transitions to states of high principal quantum number n of the hydrogen atom (H). These states form series (called Rydberg series) which converge for
n ? ? to the ionization threshold of H. The ionization energy of H can thus be determined directly by measuring the frequencies of transitions to high-n states and extrapolating the Rydberg series to n ? ?.
Voltammetric Tracing of Al(III) Using Supramolecular Metal-Polyphenolic Nanofilms Obtained via Electrochemically Assisted Self-Assembly
Authors: Krywko-Cendrowska A.
Published: April 2020

Supramolecular metal-polyphenolic thin sensor films represent a unique class of composite materials. Their properties and sensitivity can be easily modified via controlled self-assembly of their molecular components. Among the different assembly methods, electrochemically triggered
processes are extremely powerful because they allow spatial confinement of the film buildup via an electrical stimuli-controlled process. In this article, an approach to employ the electrochemically assisted self-assembly of a multicomponent supramolecular film based on a naturally
occurring polyphenol, tannic acid (TA), is featured. Here, the capacity of polyphenolic compounds to form complexes with metal ions, as well as to act both as reducing agents and stabilizers in colloidal synthesis of metal nanoparticles (NPs) is utilized. The electrochemically triggered self-assembly
can be coupled with the ion – printing method, in which the targeted metal ion, in this case Al(III), is incorporated into the film during the synthesis and chemically removed afterwards. This procedure results in a template-like structure of the film with openings ready to bind the
same metal ion from the probed solution, thus significantly improving the selectivity of the sensor formed and enhancing its applicability for sensing of toxic metal ions in complex aqueous solutions, such as physiological fluids.
Child Drawing: A Projective Tool for Dental Anxiety Assessment
Authors: Ankita Yadav  , Shalini Garg  , Ankita Srivastava  , Anil Gupta  , Shikha Dogra  , Sakshi Joshi
Published: April 2020

INTRODUCTION: Assessment of child’s anxiety is important in order to determine the success of dental treatment. Drawing, a nonverbal, self-report, projective and non-invasive technique may prove be helpful and needs to be explored in order to access anxiety in children requiring dental treatment.AIM: To investigate the applicability of children’s drawings as an indicator to measure their level of anxiety.MATERIALS & METHOD: A cross-sectional study was conducted in a total of hundred children between age group of 4-6 years. Children were asked to draw dental operatory on A4 sheet and colour it with basic set of 12 colours. The drawing was scored using Child Drawing: Hospital (projective scale) scale and the results were compared with pulse oximeter readings (physiological parameter) and Venham Picture Test scorings.RESULTS: Child Drawing: Hospital scale scoring had a positive correlation with pulse oximeter reading (involuntary) (p-value = 0.125) and a negative correlation with Venham picture test (p-value = 0.140).CONCLUSION: Drawing may be statistically significant projective tool significant to assess child anxiety in dental setting.
Tobacco Usage among Dental Interns in Panchkula, Haryana, India
Authors: Amarpreet Kaur  , Amandeep Chopra  , Satpreet Singh  , Harkirat Kaur Aulakh  , Vimmie Gill  , Achyutha Valli Rallapali
Published: April 2020

BACKGROUND: Tobacco use is one of the major preventable reasons for death. Despite this, its prevalence is increasing among dental students. For the purpose of advocacy of planning tobacco control and interventions, data on prevalence of tobacco usage is needed. AIM: To assess prevalence of tobacco usage among dental interns of district Panchkula, Haryana, India. MATERIAL AND METHODS: A cross-sectional study was conducted from July-September 2019 among dental interns of Panchkula using a self-administered questionnaire. Data based on demographic factors, smoking habits, and associated risk factors was collected. Descriptive analysis for demographic variables and smoking habits were analyzed using the SPSS 24.0 software. RESULT: The prevalence of current tobacco use was 29.54% (22.2% males and 6.8% females). Male interns were significantly more likely than female interns to be current cigarette smokers. On probing the cause of smoking, a majority of participants cited friends and stress as the main cause for smoking. The proportion of regular smokers whose parents smoke was more significant compared to occasional smokers. CONCLUSION: The prevalence of tobacco usage among dental interns is more in males as compared to females so dental interns need to be trained regarding anti-tobacco counselling.
Plan de Continuidad del Negocio para las Empresas de Telecomunicaciones
Authors:   Ministerio de Relaciones Exteriores y Movilidad Humana, Salazar Espinoza Leonisa Omara , Quinapallo García Cleotilde María ,   Universidad Laica Vicente Rocafuerte
Published: April 2020

El constante incremento de la competencia dentro del mercado empresarial conjuntamente con la globalización y otros factores determinantes han llevado a que las empresas formulen planes estratégicos para poder mantenerse y ofrecer productos y/o servicios con altos niveles de calidad y que estos reflejen sus procesos administrativos, de producción y operativos; por tal motivo las empresas deben mantener sus planes en constante revisión para conseguir los estándares de calidad deseados.
Rekognisi Publik Pengguna Pelayanan Akuntan Terhadap Tingkat Moralitas Akuntan Publik
Authors: Ramdani Muhammad Reza , Lestari Ismi Ayu
Published: April 2020

This study aims to determine the public Recognition of public accountant service users to the level of Morality of public accountants. Where the public users of public accounting services or the users of financial statements consists of internal parties represented by directors or managers of companies go public and external parties represented by investors and creditors who are respectively securities firms and conventional banks in the city of Makassar. The research method used descriptive qualitative approach through the process of observation and spreading questionnaire (questionnaire). Primary data obtained through the distribution of questionnaires to respondents public users of public accounting services. The rate of return of questionnaires was 95.3% or 41 questionnaires from 43 questionnaires distributed. The result of the research shows that public perception of public accountant service user to integrity of public accountant either show positive value or most give answer agree on questionnaire sheet. So this research concludes that public perception of public accountant service user to integrity level of public accountant in Makassar city is positive or still in high level of integrity.
Studi Keperilakuan Wajib Pajak Orang Pribadi Usahawan Terhadap Kepatuhan Perpajakan
Authors: Maithy Sifera Patricia , Sutrisno Sutrisno , Hariadi Bambang
Published: April 2020

This study aims to examine the taxpayer compliance behavior of individuals on all tax obligations. Factors affecting taxpayer compliance behavior of individual taxpayers in this study are attitudes toward taxes, subjective norms, control of perceptive behavior, tax knowledge, and intention to obey. This research is the development of tax compliance model from previous research. The sample of this research is 160 individual taxpayer individual entrepreneur category registered in KPP Pratama Palangka Raya. Data collection was done by survey method. Data is processed using SmartPLS. The results of this study obtained empirical evidence that attitudes on taxes, subjective norms, perceptual behavior control, tax knowledge, and intention to obediently affect taxpayer compliance personal taxpayer. This research also supports the theory of planned behavior and social learning theory.
Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi
Authors: Mentari Theresia , Irianto Gugus , Rosidi Rosidi
Published: April 2020

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.
Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Untuk Menggunakan E-Filing
Authors: Saefudin Saefudin , Jayanto Prabowo Yudo
Published: April 2020

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi kemudahan wajib pajak untuk menggunakan E-Filing. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang tercatat sebagai pegawai di Badan Kepegawaian Daerah Kabupaten Semarang. Pengambilan sampel menggunakan teknik sampling jenuh sebanyak 42 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis partial least square dengan program SmartPLS Versi 3.0. Hasil penelitian menunjukkan bahwa variabel persepsi kegunaan, persepsi kemudahan, dan kesiapan teknologi informasi berpengaruh terhadap kemudahan untuk menggunakan E-filing, sedangkan variabel keamanan dan kerahasiaan, kerumitan, serta faktor sosial tidak berpengaruh terhadap kemudahan untuk menggunakan E-filing. Simpulan dalam penelitian ini bahwa variabel persepsi kegunaan, persepsi kemudahan, dan kesiapan teknologi informasi berpengaruh terhadap kemudahan untuk menggunakan E-filing, sedangkan variabel keamanan dan kerahasiaan, kerumitan, serta faktor sosial tidak berpengaruh terhadap kemudahan untuk menggunakan E-filing karena sistem e-filing dirasa masih sukar untuk digunakan dan masih kurangnya sosialisasi tentang menggunakan sistem e-filing.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak ( Studi Kasus pada Wajib Pajak Orang Pribadi dan Badan di Wilayah Kota Jambi
Authors: Putra Wirmie Eka , Kusuma Indra Lila , Dewi Maya Widyana
Published: April 2020

This study aims to examine the effect of tax amnesty, knowledge of taxation, tax services and tax sanctions on taxpayer compliance. The sampling technique that will be used in this study is purposive sampling technique. Primary data is collected by distributing questionnaires. The research sample was 45 respondents of individual and body taxpayers found in Jambi City Region. Data analysis techniques in this study are descriptive statistics and multiple regression analysis. The software used for data processing is SPSS version 21 for Windows. The results of testing the hypothesis are as follows. Simultaneously, tax amnesty, knowledge of taxation, tax authorities and tax sanctions affect taxpayer compliance. Partially, tax amnesty, knowledge of taxation on taxation sanctions has an effect on taxpayer compliance and service of tax authorities has no effect.
Sistem Elektronik Nomor Faktur (e-Nofa) Dan Penerbitan Faktur Pajak Fiktif
Authors: Amri Amri , Prihandini Wiwiek
Published: April 2020

Penelitian ini bertujuan mengevaluasi penerapan Sistem Elektronik Penomoran Faktur Pajak (e-Nofa). Desain penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan penjelasan secara deskriptif. Metode pengumpulan data dilakukan dengan wawancara, yang kemudian dinarasikan dalam bentuk naskah. Dalam penelitian ini menggunakan 7 informan yang berasal dari dua staf pelaksana kantor pelayanan pajak (KPP), dua konsultan pajak mewakili kepentingan publik, satu Pengusaha Kena Pajak (PKP), dan dua pejabat direktorat jenderal pajak. Berdasarkan pendapat para informan, Aplikasi e-Nofa sudah dirasakan manfaatnya, pekerjaan admistrasi faktur pajak (FP) menjadi lebih mudah, cepat, dan aman, sudah tidak ditemukan lagi faktur pajak fiktif dan ganda. Namun fakta yang dikemukakan oleh direktorat jenderal pajak (DJP) faktur pajak fiktif yang berasal dari transaksi manipulatif masih terjadi. Aplikasi e-Nofa tidak mampu mengindikasi adanya faktur pajak fiktif yang berasal dari transaksi manipulatif. Pihak DJP menyampaikan bahwa e-Nofa memang tidak dirancang untuk mengatasi transaksi yang bersifat manipulatif. Hambatan pada aplikasi e-nofa terletak pada ketergantungan pada jaringan internet yang stabil, spesifikasi komputer PKP tidak sesuai dengan standar e-Nofa, dan pendelegasian jabatan didalam perusahaan. Rekomendasi, mengembangkan aplikasi e-Nofa, pemeliharaan sistem, jaringan internat, dan peningkatan sumberdaya manusia
PERLAKUAN INSTRUMEN KEUANGAN BERDASARKAN SAK KONVERGENSI IFRS
Authors: Astuti Elly , Sulistyowati Nur Wahyuning
Published: April 2020

Tujuan penelitian ini untuk mengungkapkan implementasi SAK berbasis IFRS dalam komponen instrument keuangan. Pendekatan yang dilakukan dengan anlsisis deskriptif kualitatif untuk memperbandingan regulasi dengan laporan keuangan perusahaan. Penelitian ini hanya melibatkan satu perusahaan perbankan yaitu bank BTN. Pemilihan Bank BTN karena karakteristik khususnya yang memberikan pinjaman untuk Kredit perumahan Rakyat dengan waktu jatuh tempo yang sangat lama sehingga dimungkinkan perlakuan instrument keuangannya mengalami perbedaan. Hasil analisis menunjukkan bahwa Bank BTN telah mematuhi semua regulasi SAK berbasis IFRS yang berkaitan dengan instrument keuangan. Hal ini dimungkinkan karena proses adaptsi IFRS yang dilakukan oleh IAI secara bertahap sehingga pihak perbankan dapat menerapkanya secara berkesinambungan guna meningkatkan kualitas informasi akuntansi yang disajikan. Penelitian ini diharapkan mampu memberikan masukan bagi regulator dan badan penyusun standar mengenai pengembangan regulasi mengenai instrument keuangan sehingga dapat menghasilkan informasi yang relevan bagi proses pengambilan keputusan ekonomik berbagai pihak.
Analisis Peraturan Pemerintah Nomor 23 Tahun 2018: Sudut Pandang Pelaku UMKM
Authors: Prakosa Prima Bayu , Hidayatulloh Amir
Published: April 2020

This research was conducted to determine the effectiveness of final tax enforcement for MSME entrepreneurs in terms of tax collection principles and to find out the obstacles faxed by MSME entrepreneurs in implementing the final tax. This research is a qualitative study. The analysis of the determination of final income tax base on government regulation number 23 in 2018 provides an explanation of the phenomenon of imposing final tax on MSME. Data collection techniques used were interviews, which given to nine Batik MSME in the special regional of Yogyakarta. The next activity is analyzing by linking the real conditions with particular review that used as a review that is used as reference and guide in conducting a study. Base on the analysis, it was found that the majority of taxpayer (nine batik MSME) said that MSME left injustice, lack of legal certainty, lack of efficiency, and lack of pleasure in paying taxes. Obstacles in implementing government regulation number 23 in 2018 include the existence of government policies related to taxation when in a state of loss makes MSME difficult, the payment system that e-billing makes it is difficult for some MSME because the resource person does not master the internet and computerization, legal certainly is unclear and the existence of problem related to financial statements that have not been properly arranged.
Analisis Modal Intelektual Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Kinerja Perusahaan Sebagai Variabel Antara
Authors: Kurniawan Bayu Aji , Muslichah Muslichah
Published: April 2020

This study examines the effect of intellectual capital and firm size on firm value with the company's financial performance as an intervening variable.. The sample used in this study is a food and beverage company that is listed on the Indonesia Stock Exchange (IDX) it the period 2014-2018. Data obtained by 65 samples. Data of this study is analyzed using path analysis. The results show that intellectual capital and firm size had a positive effect oncompany performance and firm value, and company performance mediate the effect of intellectual capital and firm size on firm value.
Faktor-faktor yang Berpengaruh Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan
Authors: Ma'ruf M. Hasan , Supatminingsih Sri
Published: April 2020

Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, tingkat pemahaman pajak, pelaksanaan sanksi dan kualitas pelayanan terhadap kepatuhan pajak dalam membayar pajjak bumi dan banunan (PBB). Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling untuk 100 wajib pajak bumi di Sukoharjo yang memenuhi kriteria. Data yang digunakan adalah data primer melalui kuesioner, yang berisi jawaban responden. Analisis data dalam penelitian ini menggunakan analisis deskriptif dan analisis regresi linier berganda. Hasil dari penelitian ini, pertama: kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan, kedua: tingkat pemahaman berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan, ketiga: pelaksanaan sanksi berpengaruh positif terhadap kepatuhan wajib bumi dan bangunan, yang keempat: kualitas layanan berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan. Hasil penelitian menunjukkan juga bahwa kesadaran wajib pajak, sanksi pajak, pemahaman pajak, dan kualitas layanan secara simultan berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan.
Kemungkinan Penerapan Sistem Informasi Akuntansi Atas Aktivitas Penjualan Pada UMKM
Authors: Atmojo Singgih Tiwut
Published: April 2020

The purpose of this study is to find out how Accounting Information Systems are applied to UMKM and how to apply Accounting Information Systems that are effective for UMKM. The form of research is a case study research with data collection techniques using observation, interviews and documentation. The results showed that UMKM had not yet implemented an effective and accurate system. The conclusions of this study are: 1. The control applied is still not effective, 2. The existence of negative findings: a. The absence of accurate records, b. Lack of control in the production and warehouse. There are no financial report. The advice given is that UMKM should improve the system that was previously implemented, the owners of UMKM carry out supervision that authorizes the segregation of duties for each employee, in order to avoid fraud.
Peran Pendidikan Kewirausahaan Dan Love Of Money Terhadap Intensi Berwirausaha Pada Mahasiswa Akuntansi
Authors: Astungkara Agni , Widayanti Rochmi
Published: April 2020

The pattern of accounting education at the university level is often direct the student to fulfill positions at established companies or institutions. The competencies held by accounting graduates should also be directed to support a country's economy through its role in the field of entrepreneurship. It cannot be denied, entrepreneurship is one of the pillars of the country's economy. Therefore entrepreneurial behavior must always be encouraged, one of them through entrepreneurship education. This study will examine the role of entrepreneurship education and the Love of Money towards the intention to entrepreneurship in accounting students. The results showed that entrepreneurship education independently has not been able to encourage intentions for entrepreneurship, but students with high levels of Love of Money have an influence on entrepreneurial intentions. The sample in this study were 70 accounting students at one of the private university in Surakarta. Through this research the university is expected to be able to encourage accounting students to become entrepreneurs, as well as to package the patterns of activities to be more effective and efficient.

Keywords: accounting student, entrepreneurship, love of money, entrepreneurship education, entrepreneurship intention, love of money.
Pengaruh Partisipasi Penyusunan Pajak Penghasilan Badan Yang Terutang Terhadap Kinerja Bagian PPh Badan Dengan Koreksi Fiskal Sebagai Penentu Kebijakan
Authors: Adi Bayu , Miradji Moh Afrizal
Published: April 2020

According to Hidayat (2013) in terms of financial statements, there are many contradictions within the company and the many interests that exist within the company in preparing financial statements to prepare their taxes to be compiled as Corporate Tax Income Tax reports (Article 25 Income Tax) many conflicts in preparing corporate tax reports, starting from income tax article 21 to income tax article 25 of the profit / loss statement, so that the tax return can be reported as a corporate taxpayer, then in this case before reporting and avoiding tax errors, a fiscal correction is needed to carry out tax preparation. According to Agustina (2007) states that in the preparation of taxes it is necessary to have coordination from various parties who use interests in the use of company finances due to future policy determinants.From this research it is found that in the process of preparing corporate tax many companies do not correct fiscal financial reports, many accounts are not included in the tax calculation, so that if used can reduce the tax burden.In addition, companies can be used to gain investor trust and fairness entities.From expenditures and reports can show the fiscal can show the performance of Corporate Income Tax goes well.The second proof that in the tax preparation process using fiscal correction shows the fairness of a tax obligation.In this case the fiscal financial statements and if corrected fiscal will cause good corporate income tax performance.This shows that there are no tax arrears in a corporate entity because the company complies with company regulations.
Capital Structure Evaluation Based Company Sizes And Profitability
Authors: Santosa Aprih , Widowati Sri Yuni , Kurniawati Emaya
Published: April 2020

The purpose of this study is to evaluate the effect of : (1) Firm Size on Profitability (ROA). (2) Firm Size on Capital Structure (DER). (3) Profitability (ROA) on Capital Structure (DER) in the Manufacturing Sector Automotive Companies and Components on the IDX. The data used are secondary data using a sample of 13 automotive sector manufacturing companies and components listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done using a sensus method. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis (path analysis.

The results of this study are: (1) FirmSize significantly has a positive effect on profitability (ROA). (2) Firm Size significantly has a positive effect on capital structure (DER). (3) Profitability (ROA) significantly has a positive effect on capital structure (DER).
Faktor Penentu Tingkat Efisiensi Kinerja Perbankan
Authors: Istinfarani Sofiana , Azmi Fika
Published: April 2020

This study aims to examine the determinants of the level of efficiency of banking performance as measured by the non-parametric Data Envelopment Analysis (DEA) method. The determinants of the level of efficiency in banking performance include bank size, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans and capitalization. The data in this study were obtained from the Indonesia Stock Exchange (BEI) from 2013 to 2017. The sampling technique used was purposive sampling. The sample used was 160 data from conventional commercial banks in Indonesia. Input variables for calculations using the DEA method are Third Party Funds and Total Assets. While the output variables used are credit distribution and operating income. The results showed that bank size and capitalization did not affect the level of banking efficiency. Meanwhile, Capital Adequacy Ratio and Non-Performing Loans negatifly affect the level of banking efficiency, while the Loan to Deposit Ratio has a positive effect on the level of banking efficiency.
Faktor-Faktor Yang Mempengaruhi Prestasi Belajar Mahasiswa Program Studi Akuntansi di STIE AAS Surakarta
Authors: Budiyono Budiyono , Kristiyanti LMS
Published: April 2020

Accounting students have a fairly strong relationship with the problem to be studied, so researchers use accounting students as research subjects. The ethical attitude of accounting students is considered important because accounting students as prospective accountants, auditors, or managers cannot be separated from accounting practices in the world of work. The purpose of this study was to determine the effect of emotional intelligence (EQ) on the academic achievement of students majoring in accounting at AAS Surakarta. To determine the effect of intellectual intelligence (IQ) on student achievement in accounting majors at AAS Surakarta. To find out there is an influence of emotional intelligence (EQ) and intellectual intelligence (IQ) together on the academic achievement of students majoring in accounting at AAS Surakarta. The research method used is quantitative research methods. Data collection techniques using a questionnaire. Research location at STIE AAS Surakarta. The population used by accounting students is STIE AAS. Data analysis technique uses multiple linear regression. The results of the study contained a positive effect on emotional intelligence on student achievement in accounting at STIE AAS in Surakarta. There is a positive influence of intellectual intelligence on academic achievement of students majoring in accounting at STIE AAS in Surakarta. There is an influence of emotional intelligence and intellectual intelligence together on the academic achievement of students majoring in accounting at STIE AAS Surakarta.
Analisis Volatilitas Return Saham PT Antam (Persero) Tbk dan PT Adaro Energy Tbk Dengan Garch, Egarch Dan GJR
Authors: Maulana Yasir
Published: April 2020

An extraordinary event that causes shock can affect volatility which causes asymmetric variance and error or commonly called asimetric shock / effect. This paper aims to analyze the volatility of stock returns of PT ANTAM (Persero) Tbk and PT Adaro Energy Tbk in the period of 2008 to 2016. The research results show that ANTM and ADRO have a GARCH effect and also have a leverage effect where the optimal model is found in the GJR model (0,1,1) for ANTM and GJR (1,1,1) for ADRO. Forecasting results shows that ADRO has higher volatility but in a relatively low percentage of volatility about 0.001 while ANTM have a tendency to decrease volatility with a fairly large percentage of volatility about 0.0025.

Keywords: Volatility, GARCH, EGARCH, GJR
FACTORS AFFECTING PERFORMANCE AND THE IMPACT ON CUSTOMER TRUST OF SYSTEMIC BANK IN INDONESIA PERIOD 2012-2017
Authors: Salim Noor , Julian Firman
Published: April 2020

The aim of this study was to analyze the factors that influence Performance and Its Impact on Customer Trust of Systemic Bank period 2012-2017. The independent variable of this study uses the financial ratio of Non-Performing Loans (NPL), Cost Income Ratio (CIR), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). Performance measured by Return on Assets (ROA), and for the Customer Trust variable measured by Bank Rating. The study used panel data analysis and the process was using Eviews version 9.0. The results of the analysis in this study indicate that (1) NPL has a negative and not significant effect on ROA, (2) CIR has a negative and significant effect on ROA, (3) NIM has a positive and significant effect on ROA, (4). CAR has a negative and not significant effect on ROA, (5) NPL, CIR, NIM and CAR simultaneously have a positive and significant effect on ROA, (6) NPL has a positive and not significant effect on Rating. (7) CIR has a negative and not significant effect on Rating, (8) NIM has a negative and significant effect on Rating. (9) CAR has a positive and not significant effect on Rating, (10) NPL, CIR, NIM and CAR simultaneously have a positive and significant effect on Rating, (11) ROA has a negative and not significant effect on Rating.
THE INVOLVEMENT OF MANAGERS IN THE CONTROL SYSTEM FOR SMALL COMPANIES
Authors: HarizoFinoana  , Olivier
Published: April 2020

The manager plays a very important role in the management of a sma7ll company. The empirical analysis conducted for this article, using a hypothetical-deductive approach, demonstrated, once again, this situation. The hypothesis at the very beginning of this article that the manager's involvement in the control system varies according to the size of the VSE or SME has been verified according to a statistical study. For a very small company, the manager's intervention in the control system is done in an interpersonal way and covers all the management cycles of a company. When the size increases its intervention varies in the opposite direction. Thus, the manager acts as a one man show for a very small business and as an invigilator for an SME. The question of training, in this case, becomes an essential element for the effectiveness of the control system.
A NEW APPROACH OF FRACTAL COMPRESSION USING COLOR IMAGE
Authors: Dalui Indrani , SurajitGoon  , Chatterjee Avisek
Published: April 2020

Fractal image compression depends on self-similarity, where one segment of a image is like the other one segment of a similar picture. Fractal coding is constantly connected to grey level images. The simplest technique to encode a color image by gray- scale fractal image coding algorithm is to part the RGB color image into three Channels - red, green and blue, and compress them independently by regarding each color segment as a specific gray-scale image. The colorimetric association of RGB color pictures is examined through the calculation of the relationship essential of their three-dimensional histogram. For normal color images, as a typical conduct, the connection necessary is found to pursue a power law, with a non- integer exponent type of a given image. This conduct recognizes a fractal or multiscale self-comparable sharing of the colors contained, in average characteristic pictures. This finding of a conceivable fractal structure in the colorimetric association of regular images complement other fractal properties recently saw in their spatial association. Such fractal colorimetric properties might be useful to the characterization and demonstrating of natural images, and may add to advance in vision. The outcomes got demonstrate that the fractal-based compression for the color image fills in similarly with respect to the color image.
THE PROPERTIES OF LATERITE SOILS AS THEY AFFECTS THE STABILITY OF BITUMEN STABILISED BRICKS
Authors: Gana Dauda , N.A. Nwankwor  , T.J. Tika
Published: April 2020

The purpose of this study is to determine the properties of laterite soil and how they affect the stability of bitumen stabilized bricks. The samples for the study were disturbed samples sourced in seven locations in Adamawa State. Each sample weigh 20kg transported to the laboratory for tests. The tests conducted include: Sieve Analysis, sedimentation Test, Liquid Limit Test, Plastic Limit Test, Activity Ratio, Free Swell Test and Optimum Moisture Content Test. Three research questions guided the study and the findings of the study include; that the samples shows increase percentage smaller or less than 63 microns sizes, which indicate that the samples are more of silt and clay particles. The properties of the laterite soils taken for the study include; liquid limit ranging from 35-49, plasticity index from 11-14 percent, the activity ratio ranges from 1.0-1.4, and free swell test shows less than 100 percent. One of the recommendations made was that, Laterite soil stabilization should precede a study of the particles size distribution to ensure that the categories of the Laterite soil can bland with the bitumen emulsion to envelop the particles for the purpose of preventing moisture movement in the bricks.
A REVIEW STUDY ON BIG DATA ANALYSIS USING R STUDIO
Authors: Savita  , Verma Neeraj
Published: April 2020

Big Data Analytics is a way of extracting value from these huge volumes of information, and it drives new market opportunities and maximizes customer retention. The rapid rise of the Internet and the digital economy has fuelled an exponential growth in demand for data storage and analytics, and IT department are facing tremendous challenge in protecting and analyzing these increased volumes of information. The reason organizations are collecting and storing more data than ever before is because their business depends on it. The type of information being created is no more traditional database-driven data referred to as structured data rather it is data that include documents, images, audio, video, and social media contents known as unstructured data or Big Data. This paper primarily focuses on discussing the various technologies that work together as a Big Data Analytics system that can help predict future volumes, gain insights, take proactive actions, and give way to better strategic decisionmaking.
Characteristics of Jelly Candy made from Soybean Milk and Addition of Eggshell Powder
Authors: Novelina Novelina , Anggraini Tuty , Putri Lailita Nurrahmi
Published: April 2020

Jelly is a soft textured candy that is processed by the addition of hydrocolloid components such as agar, gum, pectin, starch, carrageenan, gelatin and others that are used for texture modification to produce a chewy product. The purpose of this study was to determine the appropriate addition of chicken eggshell powder to soy milk jelly candy characteristics and to determine panelist acceptance.  This study used a Completely Randomized Design (CRD) consisting of 5 treatments: the addition of chicken eggshell powder concentrations namely 0%, 0.2%, 0.4%, 0.6% and 0.8% of the total ingredients for the manufacture of jelly candy with 3 replications. Observations on soy milk jelly candies are pH, water content, ash content, reducing sugars, sucrose, calcium, protein, water activity (aw), gel strength, total plate count, and organoleptic tests. The results showed that the difference in the addition of chicken eggshell powder concentration to soymilk jelly candy significantly affected pH, water content, ash content, reducing sugar content, sucrose, calcium, and gel strength, but did not significantly affect protein and water activity (aw).   best results are soy milk jelly candy added with 0.8% chicken eggshells powder, with the highest calcium content of 0.51%, 15.46% moisture content, 1.32% ash content, 50.55% sucrose content, content reducing sugar 5.58%, protein content 2.93%, total plate rate 3.1 x 103 CFU / g, and gel strength 269.17 N / cm2.
Study the Impact of Quality Control on Production Processes
Authors: Zahra Ameen Ali
Published: April 2020

The research aims to improve the quality of the product through improving the quality of production processes by relying on the principle of quality control, the aim of this research is to identify the reality of quality control in the industrial public sector companies in Syria, and explaining the advantages of using the principle of quality control   producing information and data that contribute to improve the quality of production, where the research was based on theoretical side to provide an explanation on the quality and its objectives and the principle of quality control and production processes, but on the practical side, the workers were surveyed at the General Company for Wool and Carpets in Hama.

To achieve the objective of the research and to prove or deny the impact of quality control on the quality of production processes was based on the descriptive analytical method and using the appropriate statistical methods, where statistical analysis was carried out using SPSS 19 program.

The statistical results have shown that there is a strong correlation between the quality control and improving the quality of production processes.

The researcher recommended the need to form an administrative structure or forming a team work to improve the quality or using the consultants and researchers in order to supervise on the principle of quality control.