bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Faktor Lainnya terhadap Penghindaran Pajak
Authors: Arliani Dinda , Yohanes
Published: July 2023

The purpose of the study is to obtain empirical evidence of the effect of institutional ownership, transfer pricing, sales growth, company size, return on assets, and leverage on tax avoidance. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange during 2019 to 2021. Sample selection uses the purposive sampling method with a total of 240 companies and a total sample data of 80 companies. This study used the method of multiple regression data analysis. Empirical evidence obtained from this study shows that leverage has an influence on tax avoidance, while institutional ownership, transfer pricing, sales growth, company size, and return on assets have no influence on tax avoidance. Companies financing their operational activities using large amounts of debt will cause the company's tax burden to become higher, so the company tends not to carry out tax avoidance practices.
A Survey of the Programs for Strengthening the Hierarchic Relationship between Senior and Junior Students at Medical Schools in Korea
Authors: KIM Ik-Joong , LEE Kwan
Published: July 2023

We surveyed the programs for strengthening the hierarchic relationship between Senior and Junior students at medical schools in Korea. According to our study, it was found that 18 out of 41 medical schools in Korea have some programs for strengthening the hierarchic relationship. And 9 out of that 18 have the military like physical training, and 2 out of that 9 have much harder programs including beating.
Also we studied the opinions of the medical students and doctors in Dongguk Medical School about the need of the program; 56.2% of them agreed the program and 31.5% against the program.
The Ethical Problems experienced by Nursing Students in Hospital Setting
Authors: JUNG Min
Published: July 2023

Background : The recent increasing concern about the medical ethics has resulted in many discussions on issues related to biomedical ethics. However, many other ethical issues that can be found in Korean hospital settings still tend to be ignored.
Objectives : The purpose of this study is to understand the ethical problems occurred in hospital settings through analyzing situations experienced by nursing students.
Results : Nursing students encountered many situations where the human rights were violated. The ethical problems related to clients’ rights were as follows: interfered clients' privacy; not receiving sufficient information; clients' rights of life not bing respected; unfair nursing service; not receiving holistic care. The other problems were such as nurses not being respected by doctors and clients, and nursing students not being respected by nurses during their practice sessions. So nursing students experienced ethical conflicts and dilemmas.
Conclusion : This study showed that the medico-ethical vitality has to be recovered and the discussion on these issues needs to be done in a more comprehensive way.
An Experience of On-Line Medical Ethics Education for Hospital Interns
Authors: KWON Ivo , KOO Young-Mo
Published: July 2023

Web-based or cyber education is a useful educational tool that enables to overcome the time and space limitation, and that has to be taken seriously into consideration for medical ethics education, in particular, for the hospital interns or residents. For the last two years, the authors have managed a couple of on-line medical ethics education courses for hospital interns as a part of their PGE program, to get some positive results. This article includes analyses of questionnaire collected from the interns who finished the course with a success. Based upon the authors' experience, the following suggestions for on-line medical ethics education should be considered :
* On-line ethics education can be a viable option, but the limitation has to be admitted. It is desirable that on-line ethics education would be a part of the entire medical ethics education program for clinical physicians.
* On-line education needs both facilities and contents, including of course personnel who manage the courses. Some hospitals are now known to have their own cyber-training programs, into which the ethics education program may be integrated.
* The learning objectives and education materials should be developed to meet the on-line education's specific needs, although further discussion among multi-disciplinary professions is required.
* On-line education should be systematically connected with the professional value building process, or regular education opportunity like one offered by hospital ethics committee. The hospital ethics committee may also be used for an educational purpose.
Classes of medical humanities and social sciences in the premedical and medical colleges in Korea
Authors: KIM Ha Won , KO Hee Sun , LEE Moo Song , NAM Joo Hyun , KIM Won Dong , LEE Jae Dam
Published: July 2023

This study examined the classes of medical humanities and social sciences in premedical and medical colleges. We counted the number of courses and credits of medical humanities and social sciences in all the medical schools from 1990 to 2002, with reference to "The present condition of medical school education " published by the Korean Council of Deans of Medical college.
Categorized are medical ethics, medical history, medical law, behavioral science, medical sociology, health policy and management, and others (Doctor-patient relationships, economics, religion, art, music, literature in medicine). We excluded general classes of humanities and social sciences.
Average numbers of courses and credits in 1990 were 0.61, 1.26 and in 2002 were 1.71, 3.34, respectively in premedical schools. In medical schools, the number of courses increased from 1.79 to 4.15 and average credits increased from 1.96 to 5.36. Average numbers of courses have increased and have shown a rapid increase since 1998.
In 1990, most of the classes of medical humanities and social sciences were on medical history and behavioral science, whereas in 2002, there were more diverse classes. Major change was increase of the number of classes and credits of medical ethics and medical sociology.
Private schools opened much more courses of medical humanities and social sciences than public schools in premedical courses but in medical courses there were no significant differences. Numbers of courses showed no differences by years of foundation of each school.
In conclusion, the number of courses of medical humanities and social sciences has increased over about ten years. This increase was caused by effort of Korean researchers of medical education reflecting the worldwide trend. In addition, medical practice has changed since strike of doctors on governmental drug policy in 2000, which caused doctors to newly recognize the importance of the classes on medical humanities and social sciences in medical education.
The Role of Institutional Review Boards and Stem Cell Research
Authors: Kim Ock-Joo
Published: July 2023

This paper examines the role of the institutional review (IRB) board with special reference to stem cell research. The main question raised in this paper is whether ethics review by local IRBs is sufficient for human embryonic stem cell research. In spite of growing dissatisfaction with current IRB operation, most countries recognize the importance of function of IRBs for guarding social and ethical values in human embryonic research. While a few countries completely banned all kinds of research which derives stem cell from human embryo, other countries like Japan and UK allow human embryonic stem cell research. In UK all embryo research including stemcell research are regulated by a statutory body, Human Fertilization and Embryology Authority (HFEA), founded based upon Human Fertilization and Embryology Act in 1990. With strict and transparent review, inspection, and audit process, HFEA gives a license to a specific research project that was already reviewed by a Research Ethics Committee. In Japan, research protocols for deriving stem cell from embryo or those for using embryonic stem cell should be double checked by local IRBs and a committee under the Ministry of Culture and Science. In Korea, guidelines recommend that stem cell researches be reviewed by local IRBs and an Ethics Committee. In spite of a short history of IRB system, local IRBs and ethics committees are now establishing ethics review of stem cell research.
Nursing students' attitude toward elderly
Authors: LEE Yun-Jung , YOO Soo-Jung , KIM Shin-Mi
Published: July 2023

Purpose : The purpose of this survey was to identify nursing students' attitude toward the elderly and related factors. Method : 405 nursing students of three university from three different regions were participated in the study and the data of 393 subjects were analyzed. To measure attitude toward the elderly, Aging Semantic Differential Scaling(ASDS) developed by Sanders et al was utilized. Data analysis was conducted by SPSS version 10.0 and descriptive analysis, ANONA, and χ2 were performed as appropriate. Results: ASDS score were in range of between 1.50 ～ 6.50 and mean score was 4.15±.78, which is neutral. ASDS score were not different by any characteristics of the subjects except the experience of living with her or his grandparents. Subjects with the experience of living with their grandparents showed significantly positive attitude (p=.030). Attitude groups were categorized by ASDS score into three groups; positive, neutral, negative. Each group was not different significantly by general characteristics except birth place. Subjects who were born in rural area showed more positive attitude(p=.045) compare to the ones from urban area. Conclusion : Nursing students' attitude toward the elderly was neutral. And the quality of the relationship with the elderly seemed to be a critical factor for the attitude. Repeated studies to confirm the attitude and any related factors to affect those attitudes such as regional groups and/or quality of interaction with the elderly.
Challenges for Medical Ethics Pedagogy in Korea
Authors: McGuire John Michael
Published: July 2023

As an academic discipline, medical ethics is a relatively recent phenomenon, not only in Asia, but also in the West. In North America, serious scholarly interest in medical ethics really only began in the 1960s, when various social movements inspired academics, especially those in the humanities, to distance themselves from the Ivory Tower and attempt to become more socially relevant. It was in this context that the field of medical ethics and the larger field of applied ethics began to flourish.
«НАЛОГООБЛОЖЕНИЕ КАК НЕОТЪЕМЛЕМЫЙ ЭЛЕМЕНТ БЮДЖЕТНОЙ СИСТЕМЫ»
Authors: Джанар-Алиева М.У. , Керимова И.И. , Гайрабекова М.Х.
Published: July 2023

Рыночная экономика предполагает, что государство пользуется и инструментами косвенного воздействия, в частности, бюджетно-налоговой политикой (БНП), как способами регулирования развития экономики. Можно выделить следующие инструменты бюджетно-налоговой политики государства: налоги, взимаемые с субъектов хозяйствования, государственные расходы на осуществление тех или иных программ и трансферты. Необходимо отметить, что использование инструментов бюджетно-налоговой политики государства зависит от фазы цикла, в которой находится экономика, а также соответствующего ей вида бюджетно-налоговой политики.
БЮДЖЕТНО-НАЛОГОВАЯ ПОЛИТИКА СУБЪЕКТОВ РФ: ОТ РЕАЛЬНОСТИ К ПЕРСПЕКТИВАМ
Authors: Ибрагимова Э.С. , Гайрабекова M.Х.
Published: July 2023

В данной статье определяется необходимость бюджетно-налоговой политики для государства, и выделены возложенные на его обязательство. В ходе проведенной аналитической работы, были рассмотрены статистические данные, отражающие доходную и расходную часть бюджета субъектов России, с целью определения основных источников формирования доходной базы бюджета, а также основных направлений осуществления расходования средств государственного бюджета Российской Федерации. Автором были рассмотрены проблем и предложен комплекс мер, способствующих повышению эффективности бюджетно-налоговой системы в целом.
ЭФФЕКТИВНОСТЬ НАЛОГОВОЙ ПОЛИТИКИ РОССИИ В УСЛОВИЯХ ИЗМЕНЕНИЯ СТРУКТУРЫ НАЛОГОВЫХ ДОХОДОВ
Authors: Хамурадов М.А.
Published: July 2023

Актуальность данной темы обусловлена высоким значением бюджетно-налоговой политики в формировании финансовой системы как в масштабах страны, так и на региональном уровне. Данная научная статья посвящена анализу доходной части федерального бюджета за последние годы. В статье анализируются налоговые поступления в федеральный бюджет в динамике последних трех лет. На основании анализа сделаны выводы по проводимой налоговой политике. Выявлены причины, препятствующие повышению эффективности бюджетно-налоговой политике и предложены меры, направленные на повышение эффективности налоговой политики, проводимой в стране.
АКТУАЛЬНЫЕ ХАРАКТЕРИСТИКИ БЮДЖЕТА ЧЕЧЕНСКОЙ РЕСПУБЛИКИ
Authors: Бисултанова А.А.
Published: July 2023

Автором затронуты вопросы оптимизации доходной части бюджета, поиска путей расширения его доходной базы. Автором рассмотрены основные характеристики бюджета республики, даны общие рекомендации по оздоровлению всей социально-экономической системы региона, поскольку процесс оздоровления бюджетной системы надо начинать с оздоровления всей социально-экономической системы. Автором уделено особое внимание тому, что довоенная экономика региона была одной из наиболее развитых на всем Северном Кавказе, следовательно, региону необходимо стремиться вернуть утраченные позиции. По многочисленным исследованиям регион обладает всеми необходимыми характеристиками для того, чтобы из регионов-реципиентов перешел в регионы-доноры.
Luiz Trindade
Authors: Philippi Carolina
Published: July 2023

Este artigo tematiza a movimentação funcional, política e as ações de reforma encampadas por Luiz Trindade em Santa Catarina entre as décadas de 1920 e 1930. Para tanto, tomou como fontes os ofícios expedidos pela Diretoria Instrução e pelo Departamento de Educação, a imprensa periódica e a legislação da época. O referencial teórico mobilizado considerou o estudo das práticas como operações (CERTEAU, 1985) e sua categorização em estratégias e táticas (CERTEAU, 2009), bem como a potencialidade do mapeamento das redes de sociabilidades (SIRINELLI, 1996) para entendimento dos deslizamentos políticos e disputas empreendidas pelo sujeito. Como conclusões, destacou os efeitos dos arranjos políticos nas disputas travadas na instrução, na atuação de Luiz Trindade e na historiografia a seu respeito.
EDUKASI PENGGUNAAN PESTISIDA YANG AMAN DAN SEHAT PADA PETANI DI NAGARI ALAHAN PANJANG KECAMATAN LEMBAH GUMANTI KABUPATEN SOLOK
Authors: Eka Fitria Friska , Armein Lusi Zeswita  , Yeni Herlina  , Wenny Murdina Asih  , Gustina Indriati  , Dina Waldani
Published: July 2023

Latar Belakang: Pestisida adalah zat kimia atau bahan lainnya yang dipakai untuk mematikan hama. Masuknya pestisida ke dalam tubuh dapat menyebabkan dampak serius bagi kesehatan manusia baik pada orang yang kontak dengan pestisida maupun orang yang berada pada lingkungan di mana pestisida sedang digunakan. Untuk mengatasi hal diatas, diperlukan upaya peningkatan kesehatan masyarakat melalui edukasi kesehatan.
Metode: Kegiatan pengabdian dilakukan di daerah pertanian Nagari Alahan Panjang Kecamatan Lembah Gumati Kabupaten Solok Pada bulan Maret s/d April 2023 terhadap 33 orang Petani. Metode yang akan digunakan dalam pelaksanaan kegiatan ini adalah ceramah atau penyuluhan, diskusi, praktek langsung dan evaluasi dengan materi praktik penggunaan pstisida yang aman dan sehat. Utuk melihat perbedaan skor petani sebelum dan sesudah kegiatan intervensi menggunakan Uji Paired Sample t-Test.
Hasil: Berdasarkan Uji Paired Sample t-Test dapat dilihat bahwa nilai p < 0,05 yang berarti ada perbedaan bermakna antara praktik sebelum dan sesudah dilakukan intervensi edukasi pada petani.
DEVELOPMENT OF STUDENT CENTER LEARNING (SCL) BASED LEARNING DEVICES ON ECHINODERMATES MATERIALS
Authors: Shanty Savitri  , Indah Fitriani  , Agus Haryono  , Elga Araina
Published: July 2023

The Covid-19 pandemic has made it difficult for students and lecturers to carry out effective learning. So it is necessary to develop a Student Center Learning (SCL)-based learning device that makes students the center of learning so that they remain active in participating in learning by giving them many opportunities to be able to learn independently. This study uses there search method Research and Development with the ADDIE research model. The resulting product is in the form of learning tools that have been validated by validators (media and learning experts, material experts and linguists) and respondents. Data was collected using a validator questionnaire and then analyzed using the eligibility criteria formula. The results showed that the learning tools developed were "very feasible" to be used according to validation by experts with a mean score of 4,7.
USE of Government Assisted Financing by SMES: An Empirical Examination of Canadian SMES using the Financial Growth Cycle
Authors: Osakwe C. , Dhaliwal S. , Jagoda K.
Published: July 2023

This study examines Small and Mid-sized Enterprises (SMEs) through the lens of the financial growth cycle, which emphasizes that an entity’s financing options change as they change in size, age, and informational transparency. For this study, we examined SMEs in the city of Corner Brook, the second largest city in the province of Newfoundland & Labrador, analyzing their sources of capital while specifically focusing on two main attributes, size and age. Utilizing the financial growth cycle model, we examined how efficiently SME financing needs are being met through the various options available to them as they grow in size and age. We discuss in particular, findings related to government assisted financing, concluding that as SMEs grows older, they are increasingly likely to opt for federally funded financing as a source of capital. In this study, we sampled SMEs in one city (Corner Brook) to empirically test the financial growth cycle paradigm. The paper investigates the role that government sponsored financing plays in overcoming the information opacity problem of SMEs at different stages of the growth cycle. The study observes that government sponsored financing appears to play an important role in SME financing. The finding suggests that firms should consider accessing sources of government financing even at an early stage in the financial growth cycle.
Geospatial analysis in the United States reveals the changing roles of temperature on COVID-19 transmission
Authors: Xiong Ruiwen , Li Xiaolong
Published: July 2023

Environmental factors are known to affect outbreak patterns of infectious disease, but their impacts on the spread of COVID-19 along with the evolution of this relationship over time intervals and in different regions are unclear. This study utilized 3 years of data on COVID-19 cases in the continental United States from 2020 to 2022 and the corresponding weather data. We used regression analysis to investigate weather impacts on COVID-19 spread in the mainland United States and estimate the changes of these impacts over space and time. Temperature exhibited a significant and moderately strong negative correlation for most of the US while relative humidity and precipitation experienced mixed relationships. By regressing temperature factors with the spreading rate of waves, we found temperature change can explain over 20% of the spatial-temporal variation in the COVID-19 spreading, with a significant and negative response between temperature change and spreading rate. The pandemic in the continental United States during 2020-2022 was characterized by seven waves, with different transmission rates and wave peaks concentrated in seven time periods. When repeating the analysis for waves in the seven periods and nine climate zones, we found temperature impacts evolve over time and space, possibly due to virus mutation, changes in population susceptibility, social behavior, and control measures. Temperature impacts became weaker in 6 of 9 climate zones from the beginning of the epidemic to the end of 2022, suggesting that COVID-19 has increasingly adapted to wider weather conditions.
PERANAN PERILAKU DAN KOMUNIKASI DALAM MENINGKATKAN KINERJA BAGIAN SUMBER DAYA MANUSIA DIREKTORAT JENDERAL PERHUBUNGAN LAUT KEMENTERIAN PERHUBUNGAN RI
Authors: Kholik Jajang Roni Aunul , Lumanau Tanti , Fauziana Ayu , Krisdianto Adi , Madiistriyatno Harries
Published: July 2023

Peningkatan kinerja yang tinggi dan prestasi yang baik dari pegawai diperlukan adanya perilaku dan komunikasi yang baik yang dilakukan oleh pimpinan di dalam sebuah organisasi atau lembaga pemerintahan. Penelitian ini dilakukan untuk mengetahui peranan perilaku dan komunikasi pimpinan dalam meningkatkan kinerja pegawai pada Bagian Sumber Daya Manusia Direktorat Jenderal Perhubungan Laut Kementerian Perhubungan RI. Metode penelitian ini dilakukan dengan pendekatan deskriptif kualitatif menggunakan kuesioner terhadap sampel 11 pegawai terkait. Hasil dari penelitian menunjukan bahwa perilaku kepemimpinan secara keseluruhan dapat disimpulkan baik, dengan range rata-rata skor 1,82 - 3,00 dan komunikasi pimpinan secara keseluruhan dapat disimpulkan baik, dengan range rata-rata skor 2,27 - 2,82. Komunikasi pimpinan dapat meningkatkan kinerja melalui koordinasi yang efektif dari pimpinan kepada bawahannya. Perilaku dan komunikasi pimpinan dalam penelitian ini dapat dikatakan baik dan mempunyai peranan dalam meningkatkan kinerja pegawai. Semakin baik perilaku dan komunikasi yang dilakukan pimpinan kepada bawahannya, maka akan semakin baik juga peningkatan kinerja pegawai dibawahnya dalam mencapai target dan tujuan organisasi. Sangatlah penting bagi seorang pemimpin untuk melakukan evaluasi setiap tahapan pekerjaan serta memberikan saran dan arahan demi terselesaikannya pekerjaan dengan tepat waktu.
PENGARUH KUALITAS PELAYANAN DAN PROMOSI WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN DI AGEN SEMBAKO SAHABAT SETIA DI ERA PANDEMI COVID-19
Authors: Iswiyanti Agus Sri , Sari Dewi Puspita , Wibowo Hadi Mulyo , Nengsih Widya
Published: July 2023

The cause of this observe changed into to decide whether or not provider excellent and phrase of mouth have an effect on shopping selections at Sahabat Setia grocery agents..The evaluation approach on this observe makes use of quantitative number one information, the check tiers achieved are Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, T Test, F Test, and Coefficient of Determination Test (R2). The information used on this observe is non possibility sampling with purposive sampling technique. The trying out device used is SPSS Version 25.The consequences of this observe suggest that the variables of Service Quality and phrase of mouth advertising have a big impact on Purchasing Decisions at unswerving pal grocery agents,
STRATEGI PENGEMBANGAN USAHA DENGAN PENDEKATAN BUSINESS MODEL CANVAS PADA KOPI ATAS RUMAH
Authors: Ghassani Nadya Fildza , Khudori Muhammad Heri , Wiyono Witji , Wiyono Witji , Madiistriyatno Harries , Madiistriyatno Harries
Published: July 2023

Munculnya kafe di berbagai kota besar di Indonesia tidak hanya menguntungkan pemilik kafe itu sendiri, tetapi juga membuka peluang bagi para pencari kerja. Kehadiran pesaing baru memaksa manajemen Kopi Atas Rumah mengadopsi strategi alternatif untuk menangkap peluang dan memenangkan pelanggan. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif kualitatif. Dengan sumber data primer dan data sekunder. Data primer meliputi data untuk menganalisis faktor internal dan eksternal perusahaan untuk analisis SWOT, visi dan misi, tujuan dan sasaran, struktur organisasi, kondisi persaingan, kompetensi yang ada.Data sekunder meliputi data perkembangan industri Kopi Cikarang, segmentasi pelanggan, struktur biaya, aliran pendapatan dan pangsa pasar. Hasil survey pada elemen BMC (Customer Segmentation, Value Proposition, Channels, Customer Relationships, Revenue Streams, Key Resources, Key Activities, Key Partnerships dan Cost Structures) menunjukkan bahwa program improvement yang harus dilakukan Kopi Atas Rumah adalah menyeimbangkan faktor eksternal dan internal . Diantara sekian banyak elemen Business Model Canvas Unsur terkuat adalah proposisi nilai yang berasal dari kualitas produk dan dari visi tempat dan orang. Kemudian kita sampai pada elemen kunci dari sumber daya, karena kekuatan perusahaan adalah sumber daya manusianya, yaitu para barista. Sementara barang yang hilang adalah faktor kunci saat ini, diyakini bahwa produk yang ada perlu perbaikan untuk mempertahankan jangkauan produk dan citra merek dalam menghadapi ancaman persaingan besar-besaran yang dapat mendorong pelanggan untuk pergi ke tempat lain.
ANALISIS STRATEGI PENGEMBANGAN USAHA BISNIS CATERING (STUDI KASUS PADA MBAK YANI CATERING DI BATURETNO WONOGIRI)
Authors: Slamet Rokhmad
Published: July 2023

This research was conducted with the aim of knowing Mbak Yani Catering's business development strategy by analyzing the business environment from internal and external factors, namely strengths, weaknesses, opportunities and threats. From the implementation of the SWOT Diagram, we get a strategic solution that is in quadrant one that supports the development of an aggressive or growth business (Growth Oriented Strategy).From the qualitative analysis of the SWOT matrix using IFAS and EFAS, it shows that the SO strategy has the highest score, namely 3.58, which means utilizing strength to seize opportunities from Ms. Yani's Catering business. While the value of the strategy = 3.0 which means minimizing the weakness factor by taking advantage of opportunities, then the S-T Strategy strategy with a value of 3.47 which means using the strength factor to overcome existing threat factors and the W-T Strategy with a value of 2.59 which means minimizing the weakness factor and avoid existing threat factors.
Assessing the First Shocks of the Covid-19 Pandemic on the Idiosyncratic Risk in the Brazilian and the Others Emerging Markets
Authors: Assis de Salles Andre
Published: July 2023

The Covid-19 Pandemic has affected social and economic relations in the world economy, the national economies, and the financial markets. The production investment and financing in economies occur through these markets, particularly in the capital market. The idiosyncratic risk, one of the two total risk components, is associated with a specific productive project, an economic sector, a specific national economy or a capital market. This work aims to estimate the idiosyncratic risk of the Brazilian economy through heteroscedastic conditional models, to verify the initial impact of the Covid-19 Pandemic on the risk associated with productive projects developed in the Brazilian economy and the emerging economies. Daily data in US$, spanning from June 30, 2017, to July 1, 2020, were used.
Human galectines and their contribution in the chronic colonic inflammation
Authors: Alahmed Atika , Al-Rubaee Eman , H. Noon Talal
Published: July 2023

Galectins are a group of 16 members that all share an amino acid sequence named carbohydrate recognition domain that binds to a beta-galactoside and produces multiple intra- and extra-cellular functions such as modulating inflammation. Inflammatory bowel disease is a chronic inflammatory disorder of the large and small intestines that comprises two diseases, Crohn disease and Ulcerative Colitis. Ulcerative colitis showed a persistent inflammatory process that affects mainly the colon, this chronic colonic inflammation is affected by several internal and environmental factors. Many galectins are classically expressed in certain gut areas. Organ-specific distribution and abundance of some Galectins make them an important material for many researchers and a useful therapeutic target for different diseases, therefore; their role in colonic inflammation is reviewed to manifest their correlation to chronic diseases such as ulcerative colitis.
Meteorological Drought Analysis Using The Theory Of Run Method In Lusi Watershed, Central Java
Authors: Maharani Shylva Rahmah , Gernowo Rahmat , Indriana Rina Dwi
Published: July 2023

Reduced water reserves can be caused by decreased rainfall. During the dry season along the Lusi River, Central Java, water quantity decreased, so that the area along the Lusi River passes in drought conditions. This study aims to determine the longest duration of drought and the largest cumulative number of droughts, in the Lusi watershed for a ten-year period. The level of drought in the Lusi watershed was analyzed using the Theory of Run method. The results obtained were the longest drought duration of 9 months and the largest cumulative drought amount of -486 mm and the Lusi watershed was classified as a meteorological drought.
Management Of National Resources Potential In The Context Of Supporting The State Defense
Authors: Simanjuntak Herwist , Widodo Pujo , Saragih Herlina Juni Risma , Suwarno Panji , Sukendro Achmed
Published: July 2023

National defense is organized to defend state sovereignty, the territorial integrity of the Unitary State of the Republic of Indonesia, and the safety of the entire nation from threats and disturbances to the integrity of the nation and state. In preparing the national defense, it is necessary to manage national resources by increasing the potential and capacity of the national defense force through human resources, natural/artificial resources, and infrastructure. The literature study was conducted to understand the utilization of national resources in supporting national defense. The various problems faced make the management of national resources complex. The results of the literature study are expected so that in the future the government can utilize the enormous potential contained in the potential human resources prepared early on to strengthen the main components, natural/man-made resources, with effective and efficient use to support national defense and national facilities and infrastructure for the benefit of welfare and at the same time be utilized for the benefit of national defense. National resources can be utilized in a totally directed and integrated manner to support the interests of national defense.
Analysis of the Factors Influencing the Quality of Financial Statements in the Organization of Regional Apparatus Organizations of North Sumatera
Authors: . Rosliana , Ade Kesuma Sambas , Erwin Keulana
Published: July 2023

This study aims to test, analyze and provide empirical evidence of the effect of the quality of human resources, organizational commitment, utilization of information technology, and the government's internal control system on the quality of the financial reports of the Regional Apparatus Organizations of North Sumatra.
Research respondents are the Head of the Sub-Division of Finance, Revenue Treasurer, and Expenditure Treasurer of Regional Apparatus Organizations, as many as 126 respondents. This study uses primary data. Analysis of the data used is Partial Least Squares (PLS) with Smart PLS 3.0 software program.
The results showed that the quality of human resources, organizational commitment, utilization of information technology, and the government's internal control system positively affected the quality of the financial reports of the Regional Apparatus Organizations of North Sumatra.

Keywords: Quality of Human Resources, Organizational Commitment, Utilization of Information Technology, Government Internal Control Systems, Quality of Financial Reports.
Impact of COVID-19 on Glycemic Control in Diabetic Retinopathy of the Central Rural Population of India
Authors: Sharma Nitu , Mushriff Supriya , Nigoskar Shreya
Published: July 2023

The COVID-19 pandemic has disrupted healthcare systems worldwide and posed significant challenges for individuals with chronic diseases. Diabetic Retinopathy, a common microvascular complication of Diabetes, requires consistent and timely management to prevent vision loss and impairment. This study aims to investigate the Impact of COVID-19 on glycemic control in Diabetic Retinopathy of rural populations. Our study reported the potential direct and indirect effects of COVID-19 on the development and progression of DR, including the impact of glycemic control, due to altered healthcare access, changes in lifestyle, potential viral involvement, and vaccinations. By examining existing literature, analyzing patient data, and conducting surveys, this study provides valuable insights into the intersection between COVID-19 and DR. Results of this study had been contributed to a deeper understanding of the complex interplay between COVID-19 and Diabetic Retinopathy, offering a foundation for future research and guiding clinical practice to improve patient outcomes.
Conclusion: In this study, we concluded that there was a significant change in the glycemic control between groups and within groups of Diabetic Retinopathy due to the breakthrough of covid-19. No significantly changed had observed in the glycemic control pattern of individuals with diabetic Retinopathy. However, the number of cases increased dramatically toward the progression of Diabetes to Diabetic Retinopathy with significantly reduced age and Duration of Diabetes concerning before the breakthrough of COVID-19.

Keywords: COVID-19 pandemic, glycemic control, Diabetic Retinopathy, vaccination, World Health Organization, severe acute respiratory syndrome coronavirus 2
Analysis of Factors Affecting the Income of Micro, Small and Medium Enterprises (MSMEs) in the Culinary Sector in Tebing Tinggi City
Authors: Siagian Irma , Ruslan Dede , Yuliaty Tetty
Published: July 2023

This study aims to determine the factors that affect the income of Micro, Small and Medium Enterprises (SMEs) culinary sector in the city of Tebing Tinggi in addition, purpose of this study in particular is to analyze the influence of Business Capital, number of workers, length of business, and Digital marketing and income of Micro, Small and Medium Enterprises (SMEs) culinary sector in Tebing Tinggi. This research uses Structural Equation Model (SEM) based on Partial Least Square (PLS). PLS is a structural equation modeling (SEM) based on components or variants. The results of this study indicate that the influence of capital on income through production means that large or small amounts of inventory can affect the efficiency of trial and working capital at the time of production so that it affects the acquisition of revenue. Then there is the influence of capital on income through production with a p-Value < 0.05 (0.000 < 0.05). and there is a direct long-term effect of effort on income with P-Values < 0.05 (0.001 < 0.05). and there is a direct influence of Digital marketing on revenue with P-Values < 0.05 (0.036 < 0.05).

Keywords: Income, Production, Capital, Long-Term Business and Digital Marketing
Gambaran Stres pada Caregiver Lansia
Authors: Ghurriah Anissatul , Markhamah Izzati Laila , Nila Almira Aisyiyah , Mukhoyyaroh Tatik
Published: July 2023

Perawatan lansia harus dilakukan dengan teliti, sabar, dan penuh cinta. Pemberian perawatan pada lansia diharapkan para lansia tetap merasa bahagia dan bisa menjalani hari tuanya, sehingga kualitas hidup lansia mengalami peningkatan. Dalam perawatan caregiver sangat mungkin memunculkan beban kerja yang tinggi dan stres yang begitu besar pada caregiver. Tujuan penelitian ini ialah menggambarkan stres dan koping yang dimiliki oleh caregiver lansia. Metode penelitian yang digunakan adalah metode kualitatif dengan desain penelitian fenomenologi. Hasil penelitian menunjukkan bahwa terdapat stres akibat beban kerja yang berlebihan dalam menguruh kebutuhan rumah, bisnis dan perawatan lansia. Adapun koping yang dimiliki muncul dalam bentuk kontrol diri dengan berendam dalam waktu yang lama dan dukungan sosial dari afiliasi bisnis. Selain itu terdapat aspek religius yang dapat menjadi koping dalam meredakan stres yang berlebihan.
Role of Nurse to manages the case of high-risk pregnancy
Authors: Taksande Vaisahli
Published: July 2023

Pregnancy is a physiological phenomenon that occurs without complications in most cases but, 20% of pregnancies in Brazil are classified as high-risk, lead to threatening the life of the mother and or fetus it may be originating from the process of gestation or another previous issue aggravated during the pregnancy. The high-risk mothers require support which will include all levels of complexity that will be providing the early identification and appropriate intervention. As per WHO has reported that 830 women die due to complications during pregnancy and the reason for die is hemorrhage, infection, unsafe abortion preeclampsia and eclampsia and some medical complication during pregnancy. 1The nurse having main role in mul -professional heath work and she is responsible for nursing care in various care supports with preventive, promotional, protective and rehabilitating roles.2-3
Case Report On Tricuspid Valve Dysplasia
Authors: Rodge Hina
Published: July 2023

Introduction: Tricuspid Valve Dysplasia is a rare cardiac malformaton condition. It is congenital tricuspid incompetence due to Valvular Dysplasia is a defect involving the leaflets, the cordage tendinae and papillary muscles of the tricuspid valve. Presentation of Case: A 11 years old female child was referred to the Paediatric Outpatient Department at A.V.B.R. Hospital, Sawangi (Meghe), Wardha on 22nd December 2020. The patient was brought for further management. The presenting complaint of the patient was remnant chest pain. According to the mother, Tricuspid Valve Dysplasia was found in 2 D Echo which was done 4-5 years back at Gadchiroli. Later, they referred the patient to Govt. Hospital Nagpur and from Nagpur they referred to A.V.B.R. Hospital Sawangi Meghe Wardha Maharashtra India for further management of disease condition. On examination, the patient had a mild fever, looked undernourished, tachycardia, systolic mummer was reported. A complete blood count shows haemoglobin level, Mean CorpusclesVolume, Mean Corpuscles Hemoglobin, and Monocyte count were low. Granulocytes, CRP (C-Reactive Protein) level was high, APTT- control was 30 seconds, APTT- Patient was 40.5 Seconds, Prothrombin TimePa ent was 14.5 seconds and Prothrombin Time- Control was 12.5 seconds was high. For diagnostic purposes, a 2 D Echo and Electrocardiogram was done. She was treated with a tab. Lasix 40 mg ⅟2 tab BD (diuretics), Tab. Envas 2.5 mg ⅟2 tab BD (used to treat conges ve heart failure), Syp. Multivitamin 5 ml BD and Syp. Calcium 5 ml BD.
Aquatic Insects and Molluscs of Pune City
Authors: Raut Rupesh N. , Desai Shruti , Bapat Rohini , Kharat S. S.
Published: July 2023

The study conducted around Pune city in 2000 focused on surveying the aquatic macroinvertebrates in various water bodies impacted by urbanization and industrialization. The study recorded 15 species of molluscs and 13 families of aquatic insects from 9 orders. Less polluted water bodies had higher diversity with 4.6 families and 5 species per site, compared to 3.3 families and 4.3 species in polluted sites. Aquatic insects like Damsel flies, Diving beetles, Dobson flies, Netspinners, and Stoneflies were found in less polluted waters, while midges and mosquito larvae favored polluted waters. The mollusk species were found to be decreasing due to habitat loss and pollution, with certain species now being rare. The study emphasizes the importance of conducting frequent surveys to assess and monitor changes in freshwater ecosystems due to urbanization and industrialization. Additionally, eco-restoration efforts in certain areas showed signs of positive impact on the aquatic biota.
Research on Convergence Media Construction of Chinese Universities
Authors: Zhang Qiongqiong
Published: July 2023

In the new media ear, convergence media construction of universities is a new platform of news publicity and image building of universities. It plays an irreplaceable role in expanding influence, reshaping its image and conveying campus culture. The research object of this paper is 8 universities which are the pilot universities of China's educational convergence media construction. It is found that there are some problems in university convergence media construction, such as media positioning separation, low usage of convergence media distribution tools. Meanwhile, the role of convergence media center is not prominent. This study shows that it is important to find out the role orientation of convergence media, enrich the content theme of convergence media, and strengthen the centralized management of convergence media, in order to enhance the communication power and influence of university convergence media.
Identifikasi Kandungan Logam Berat Pb Dan Cu Pada Sedimen Daerah Muara Sungai Amamapare Timika Papua
Authors: Patiung Obed , Fikran
Published: July 2023

Adanya limbah dari aktivitas penambangan yang dilakukan oleh sebuah perusahaan sehingga memungkinkan dapat mencemari sungai, baik limbah organik maupun anorganik. Pencemaran sungai oleh komponen anorganik, diantaranya berbagai macam pencemaran logam berat yang berbahaya bagi biota yang terdapat didalamnya. Tujuan dari penelitian ini adalah mengetahui unsur logam berat pada sedimen muara sungai Amamapare dan kandungan logam berat terutama Timbal (Pb) dan Tembaga (Cu) menggunakan Atomic Absorption Spectrometry (AAS).Penelitian dilakukan pada bulan Februari-Mei. Pengambilan Sampel dilakukan di muara sungai Amamapare dan Pengujian Sampel sedimen dilakukan Laboratorium PT. Sucofindo Cabang Timika dengan Menggunakan metode geochemical analysis method, terdapat beberapa unsur logam berat yang terdiri atas Pb, Cu. Sedangkan persentase nilai tertinggi kandungan logam berat Timbal (Pb) yaitu pada ST 5 ; 69 mg/kg, ST 10 ; 64 mg/kg, ST 8 ; 63 mg/kg dan nilai terendah pada ST 2 ; 60 mg/kg dan untuk Cu pada ST 10 ; 923 mg/kg, ST 5 ; 870 mg/kg, ST 8 ; 835 mg/kg dan Tembaga (Cu) terendah pada ST 2 ; 814 mg/kg. Parameter acuan yang digunakan untuk menguji Pb dan Cu menggunakan AAS yaitu SNI 06-6992.3-2004 dan SNI 06-6992.7-2004.  Parameter Standar Baku Mutu yang ditetapkan adalah Environment Protection Authority of Australia (EPAA,2012). International Association of Draging Companies/Central Draging Association (IADC/CEDA 1997) , SNI 2004 dan Reseau National d’Observation (RNO 1981)
Pengaruh Luasan Sudu Terhadap Kinerja Kincir Air
Authors: Ohoirenan Wahab , Dumatubun Herman , Rettob Alexander Emanuel
Published: July 2023

Indonesia masih sepenuhnya bergantung pada bahan bakar fosil seperti minyak bumi, batubara dan gas. Bahan bakar fosil di Indonesia digunakan oleh 95 persen penduduk maupun pelaku industri, dengan konsumsi energi meningkat tujuh persen setiap tahunnya. Padahal bahan bakar fosil ini ikut ‘berkontribusi’ terhadap total emisi energi CO2, yang hingga 2008 tercatat mencapai 351 juta ton. Salah satu solusinya adalah menemukan energi alternatif salah satunya adalah Kincir air.

Kincir air yang diteliti dengan tiga variasi luasan sudu (0.048, 0,054   dan,   0.06) yang  telah dilakukan,  menghasilkan daya kincir () dan efisiensi (ŋ) adalah luasan sudu 0.054  pada putaran 136 rpm menghasilkan daya (P) sebesar 14,52 watt dan menghasilkan efisiensi (ŋ) sebesar  16,59 %. Sehingga diperoleh rekomendasi bahwa luasan sudu juga mempengaruhi kinerja dari pada kincir air.
Perancangan Sistem Pendaftaran Siswa Baru Berbasis Online Di SMP Kristen Anak Panah Nabire
Authors: Sihombing Berman Rudi Handri , Pusvita Ester Ayuk
Published: July 2023

Saat ini, proses pendaftaran siswa baru di SMP Kristen Anak Panah Nabire belum terlaksana dengan optimal karena masih mengandalkan pendaftaran secara konvensional atau offline. Oleh karena itu, sekolah ini kalah bersaing dengan sekolah lain yang telah menerapkan sistem pendaftaran siswa baru secara online. Dengan tersedianya sistem penerimaan siswa baru secara online, layanan pendidikan dapat ditingkatkan terutama dalam hal penyediaan informasi penerimaan siswa baru kepada masyarakat. Sistem ini juga dapat memungkinkan seleksi penerimaan siswa dilakukan secara adil dan transparan, sementara bagi SMP Kristen Anak Panah Nabire, tujuan sistem ini adalah agar dapat meningkatkan kemampuan pengolahan data penerimaan siswa baru dengan lebih baik. Dalam pengembangan sistem penerimaan siswa baru secara online ini, digunakan metode pengembangan model waterfall, dengan perancangan menggunakan UML dan metode blackbox digunakan untuk pengujian aplikasi . Hasil dari pengujian aplikasi menunjukkan bahwa sistem yang dibangun telah sesuai dengan harapan yang diinginkan.
Respuesta y recuperación ante desastres: Complejidades institucionales y técnicas en contextos de post-terremoto en Chile
Authors: Mella-Lira Beatriz , Vigouroux Orlando , Meneses Camilo , Aguirre Carlos , Encinas Felipe , Bertholet Patricio
Published: July 2023

Los eventos sísmicos pueden causar un daño importante a inmuebles públicos y privados y son vital importancia para la gestión pública. En este contexto, es relevante reconocer los actores y los momentos críticos que experimentan las organizaciones que coordinan las labores de respuesta, rescate, recopilación de datos y deliberación de traslados. En Chile, la toma de decisiones sobre estos procesos involucra a tres ministerios: el Ministerio de Desarrollo Social recopila la información de las personas y las familias afectadas por la emergencia; el Ministerio de Vivienda y Urbanismo catastra información para asignar beneficios transitorios o definitivos de vivienda; y el Ministerio del Interior, quien a través del Servicio Nacional de Prevención y Respuesta ante Desastres (SENAPRED), planifica y coordina los recursos públicos y privados para gestionar el manejo de la emergencia. Al momento de la crisis se suman otros grupos: voluntarios, unidades de bomberos, carabineros, agrupaciones de la sociedad civil, empresas aseguradoras, entre otros. El artículo explora las complejidades institucionales y técnicas que participan de la primera respuesta luego de un sismo (ej. toma de datos, sistematización, análisis y toma de decisiones).
Filter Digital Berbasis Augmented Reality Sebagai Iklan Layanan Masyarakat Pembatasan Konsumsi Plastik
Authors: Cahyaning Brian Paramarta  , Anung Rachman  , Asmoro Nurhadi Panindias
Published: July 2023

Tingkat penggunaan plastik yang tinggi dapat mengakibatkan jumlah sampah plastik kian menumpuk. Produksi sampah plastik di Indonesia telah menghasilkan hingga 3,2 juta ton sampah plastik, dan sebanyak 1,2 juta ton sampah dibuang ke laut. Hal ini disebabkan karena pengelolaan sampah di Indonesia masih tergolong buruk. Melihat kondisi dan konsumsi plastik yang meningkat maka perlu adanya edukasi terhadap masyarakat tentang pentingnya membatasi penggunaan plastik. Sebuah kampanye sosial dalam bentuk iklan layanan masyarakat diperlukan agar masyarakat dapat berpikir dan bertindak secara bijak sebelum menggunakan plastik. Penelitian ini bertujuan merancang sebuah filter Instagram berbasis augmented reality yang memuat pesan dan cara mengurangi konsumsi plastik. Rancangan filter tersebut dapat diselesaikan berkat metode Double Diamond, yang berfokus pada analisis masalah sebagai dasar dalam membuat solusi. Hasil dari penelitian ini menunjukkan bahwa rancangan filter berhasil terpublikasi dan sukses menjangkau target audiens dengan perolehan nilai uji kuesioner sebanyak 86%, yang menandakan filter tersebut sangat baik. Dengan demikian, filter dapat digunakan sebagai iklan layanan masyarakat yang efektif dalam memberi informasi terkait pembatasan konsumsi plastik.