bluuebunny/crossref_metadata_2025 huggingface dataset:
Reproductive Schedule of the Largescale Stoneroller (Campostoma oligolepis) in North Alabama, USA
Authors: Timms Dana , Stallsmith Bruce
Published: May 2018

Understanding the reproductive patterns and strategies of a species is an important step in establishing the species’ life history. Campostoma oligolepis, the Largescale Stoneroller, is a species that has received little attention in the 90 years since it was first identified, and the work that has been done has been localized in the American Midwest. Collections of C. oligolepis were made monthly from the Flint River in Madison County in northern Alabama, USA, from March, 2014, to September, 2015. A total of 768 fish were collected over the collection period including 492 adults, 268 females and 224 males. We found strong evidence that the peak spawning time for C. oligolepis in the Flint River is March and April. Ovarian maturation, gonadosomatic index for both sexes, and monthly clutch size all support this conclusion. Two unexpected features were found. The first is how few females of mature size were found to carry either oocytes or a clutch except in the peak observed reproductive month of April, 2014. The second unusual feature is the prevalence of asymmetric ovaries, with the left the larger if a difference exists. Campostoma oligolepis may have unusually strong inter-annual responses to abiotic factors such as water temperature and river discharge.
Pengukuran Modulus Young dengan Analisis Keadaan Resonansi Batang Aluminium yang Bergetar Menggunakan ImageMeter
Authors: Tefa Maria , Edi Santosa Ign
Published: May 2018

Abstract: An experiment to determine Young’s Modulus by analyzing the vibrations of an aluminum bar has been conducted. The aluminium bar is vibrated by the magnetic field. A tiny magnet is glued at the free end of the bar. A coil carrying an alternating current generates an alternating magnetic field. The resonance condition is investigated by the measurement of its wavelength using the ImageMeter application. The natural frequency of the aluminum bar is determined from the measurement of its resonance frequencies. The natural frequency and the bar length are used to calculate Young’s Modulus. The experimental data shows the Young’s Modulus of aluminum is . This measurement method is used for learning purposes.

 

Abstrak: Telah dilakukan pengukuran nilai Modulus Young dengan analisis getaran dari sebuah batang aluminium. Batang aluminium digetarkan dengan medan magnet. Magnet kecil ditempelkan pada bagian ujung batang aluminium yang bebas. Sebuah kumparan yang berada di bawah ujung batang aluminium  diberi arus bolak balik yang dapat diatur frekuensinya. Pada frekuensi tertentu akan terjadi resonansi dengan mengikuti pola yang khas. Keadaan resonansi batang aluminium ini dibuktikan dari hasil pengukuran panjang λ menggunakan aplikasi ImageMeter. Selanjutnya frekuensi alami batang aluminium ditentukan dari pengukuran frekuensi resonansinya. Nilai Modulus Young aluminium dihitung dari nilai frekuensi alami dan panjang batang. Dari hasil pengukuran diperoleh nilai Modulus Young . Metoda pengukuran ini digunakan untuk keperluan pembelajaran.
FİRMALARIN FİNANSMAN VE YATIRIM KARARLARI ÜZERİNDE İYİMSERLİK ÖNYARGISININ ETKİSİ
Authors: TEKİN Bilgehan
Published: May 2018

Bu çalışma, genel anlamda davranışsal finans disiplininin bulgularının firma yöneticileri bağlamında ele alınması sonucu ortaya çıkmış “davranışsal kurumsal finans” konusunu ele almaktadır. Bu bağlamda daha çok uluslararası alanda yapılan çalışmalara konu olan “davranışsal önyargıların firmaların finansal kararları üzerindeki etkisi” konusu Türkiye’deki KOBİ’ ler bağlamında ampirik açıdan ele alınmıştır. Daha özelde ise KOBİ yöneticilerinin sergiledikleri iyimserlik önyargısının finansman (sermaye yapısı) ve yatırım kararları üzerindeki etkisi tespit edilmeye çalışılmıştır. İyimserliğin ölçülmesi amacıyla “Genel Öz Yeterlilik Ölçeği” kullanılmıştır. Söz konusu ölçeğin dahil edildiği ve aynı zamanda  finansal kararlara ilişkin ifadeleri içeren anket İstanbul’ da faaliyet gösteren 255 adet KOBİ ölçeğindeki firmaya uygulanmıştır. Elde edilen veriler korelasyon analizi, bağımsız gruplar t testi ve frekans analizi ile analiz edilmiştir. Çalışma sonucunda firma yöneticilerinin iyimserlik önyargısı sahibi oldukları ve iyimserlik düzeyi ile firma yatırım kararları arasında belirli düzeyde ilişki bulunduğu tespit edilmiştir. Bu çalışma kapsamında finansman kararları ile iyimserlik arasında ise anlamlı bir ilişki bulunamamıştır.
MAKRO PAZARLAMA: BİR PAZARLAMA DÜŞÜNCE EKOLÜ OLARAK KAVRAMSALLAŞMA SÜRECİ VE KURUMSALLAŞMASI
Authors: KAYAOĞLU Ahmet
Published: May 2018

Pazarlama tarihi
çok eskilere dayanan bir işletmecilik faaliyetidir. Ancak pazarlamanın akademik
bir düşünce olarak ortaya çıkması 20. yy’da olmuştur. Bütün düşünce alanlarında
olduğu gibi pazarlama disiplininde de çeşitli düşünce ekolleri vardır.
Bunlardan birisi de “Makro Pazarlama” ekolüdür. Makro pazarlama için birçok
tanım vardır. Bu tanımlarda toplumsal konularla ilgili olma ve makro bakış
açısı başat niteliktedir. Makro pazarlama düşüncesi de zaman içerisinde değişim
göstermiştir. Makro pazarlama alanında çalışmalar yapan akademisyenlerin
çeşitli kurumsallaşma girişimleri olmuştur. Ayrıca daha önce makro pazarlama
içerisinde bir çalışma alanı kabul edilen kimi alt disiplinler kendi konferanslarını
toplamışlar ve dergilerini çıkartarak ayrı birer çalışma alanı olarak
kurumsallaşmışlardır. Bu çalışmada makro pazarlama düşüncesinin tanımı, tarihi
gelişimi, kavramsallaşma süreci ve kurumsallaşma çalışmaları ele alınmıştır.
PERSEPSI MAHASISWA TENTANG PENGELOLAAN PEMBELAJARAN MATA KULIAH DASAR KEAHLIAN (MKDK)
Authors: Karnati Neti
Published: May 2018

This research is intended to get empirical data on elementary school teacher’s attitude towards children with special needs in the elementary school, DKI Jakarta. The research was held at the department of PGSD (Elementary School Teacher Education), Setia Budi Campus, School of Education of Jakarta (FIP- UNJ), selected sample randomly. The random sample 105 are elementary school teacher doing undergraduate program in basic education. The result shows that teacher’s attitude toward student with special needs have the acceptance limit score for 81.25. This means that any score above the limit score is categorized as positive attitude and score below the limit score is considered as negative attitude. On the cognition aspect, the score is 37.92 meaning teachers have negative attitude towards children with special needs. The score for affection and conation aspect are 26.92 meaning negative attitude too. For the theoretical aspect, the maximum score is 150 whereas the minimum score is 50. Research analysis shows that the maximum empirical score is 146 with the minimum of 88. The average score is 120 meaning that elementary school teachers have positive attitude towards children with special needs.
Problem Solving Ability with Readiness to Enter Elementary School
Authors: Sudarmo Muhammad Nur Priyo , Mariyati Lely Ika
Published: May 2018

This study aims to explore the correlation between the readiness of students to enter elementary school with problem solving ability, as well as to describe the problem solving ability and the school readiness of students. The respondents involved in this study were 87 kindergarten students (TK-B). Sample determination was done by using saturated sampling technique. Data collection was done by administering two instruments, namely NST and WPPSI. NST is used to measure students 'readiness and WPPSI is used to measure students' problem solving ability. Data analyzed using Product-Moment correlation with correlation coefficient value (rxy) of 0.432 and significance level (p) of 0.000. The results showed that the problem solving ability has a significant relationship with the readiness of students in kindergarten level.
The Hamburg Online Math Test MINTFIT for Prospective Students of STEM Degree Programmes
Authors: Barbas Helena , Schramm Thomas
Published: May 2018

MINTFIT is a joint project of the HafenCity University Hamburg (HCU), Hamburg University of Applied Sciences HAW), Hamburg University of Technology (TUHH) and Universität Hamburg (UHH) together with the Hamburg Ministry of Science, Research and Equalities (Behörde für Wissenschaft, Forschung und Gleichstellung, BWFG) to support high school students and others interested in STEM studies. The MINTFIT Math Test is a diagnostic online test which gives its participants the opportunity to check if their math skills are sufficient for a successful start into the first terms of a STEM degree programme.
Reviewing Coventry University’s Mathematics Support Centre 2016-17: Ideas and Inspiration
Authors: Hodds Mark , Xu Aiping
Published: May 2018

The academic year 2016-17 was one of outstanding achievement for the sigma Mathematics Support team at Coventry University. We had a further increase in the take-up of sigma’s range of services by students from all faculties and our feedback has been enthusiastically positive. Above all, the team has taken some innovative approaches to support and inspire Coventry’s ever-growing body of students and staff. This article aims to provide insight into our services and to provide perhaps some inspiration and ideas that other support centres can use.
The Provision of Mathematics and Statistics Support in Scottish Higher Education Institutions (2017) – A Comparative Study by the Scottish Mathematics Support Network
Authors: Ahmed Shazia , Davidson Peter , Durkacz Kate , Macdonald Calum , Richard Morgiane , Walker Alan
Published: May 2018

The Scottish Mathematics Support Network (SMSN) was formed in July 2008 with the aim of creating a support network for people working in Scottish universities who were involved with, or wished to be involved with, providing mathematical and/or statistical support for their students. The consensus of the SMSN is that increasingly more students need assistance with their basic mathematical and statistical skills than was the case in the past, and that consequently mathematics support is an area on which universities will need to focus on in future years. Through networking and professional development opportunities with other practitioners in the field of mathematics and statistics support, the SMSN have developed and maintained strong links with individual practitioners, and more broadly with like-minded groups such as the sigma Network and the Irish Mathematics Learning Support Network. With the provision of mathematics and statistics support becoming more prevalent in UK Higher Education institutions, it seemed timely to assess the current state of this provision in Scotland, and to compare with the rest of the British Isles. At the 2016 SMSN AGM, it was unanimously agreed that such a study should be carried out with the SMSN committee taking responsibility for conducting the research.
Review a legacy resource: a new feature in MSOR Connections to aid discovery of hidden gems
Authors: Rowlett Peter
Published: May 2018

Over recent decades, our community has operated numerous projects and produced countless resources. Certainly some of these were of their time and are now of limited value, but many still offer huge potential for those engaged with teaching, learning, assessment and support in higher education mathematics, statistics and OR. However, projects that are no longer running may not be in a position to advertise their resources, so how will people discover them? I write to propose a new feature in MSOR Connections that would offer short reviews of legacy resources. These could be resources for use with students or teaching practice guides. The aim is to shine a light on little-used, perhaps-forgotten but good-quality resources produced under now-defunct projects.
Review a legacy resource: Industrial Problem Solving for Higher Education
Authors: Rowlett Peter
Published: May 2018

Part of the 'Review a legacy resource' feature, this article offers a review of the wiki created by the project Industrial Problem Solving for Higher Education (IPSHE), which offers a collection of mathematics project briefs inspired by industrial collaborations suitable for all undergraduate levels. This article provides a brief overview of the IPSHE resource.
Accessible equations
Authors: Smith Dave
Published: May 2018

This opinion piece discusses accessibility difficulties that can occur when producing teaching materials with pdfLaTeX, especially for students using screen readers. Alternatives are discussed, with a particular focus on HTML+MathJax. As lecturers we should provide students with content in the most flexible form possible so that they are empowered to format the content in a way that is optimal for their needs.
Contents page
Authors: Rowlett Peter
Published: May 2018

Contents page
Editorial
Authors: Rowlett Peter
Published: May 2018

Editorial
Different Flow Behaviors of Low-Pressure and High-Pressure Carbon Dioxide in Shales
Authors: Jia Bao , Tsau Jyun-Syung , Barati Reza
Published: May 2018

Understanding carbon dioxide (CO2) storage capacity and flow behavior in shale reservoirs is important for the performance of both CO2-related improved oil recovery (IOR) and enhanced gas recovery (EGR) and of carbon sequestration. However, the literature lacks sufficient experimental data and a deep understanding of CO2 permeability and storage capacity in shale reservoirs under a wide range of pressure. In this study, we aimed to fill this gap by investigating and comparing CO2-transport mechanisms in shale reservoirs under low- and high-pressure conditions. Nearly 40 pressure-pulse-transmission tests were performed with CO2, helium (He), and nitrogen (N2) for comparison. Tests were conducted under constant effective stress with multistage increased pore pressures (0 to 2,000 psi) and constant temperature. The gas-adsorption capacity for CO2 and N2 was measured in terms of both Gibbs and absolute adsorption. Afterward, the gas apparent permeability was calculated incorporating various flow mechanisms before the adsorption-free permeability was estimated to evaluate the adsorption contribution to the gas-transport efficiency. The results indicate that He permeability is the highest among the three types of gas, and the characteristic of CO2 petrophysical properties differs from the other two types of gas in shale reservoirs. CO2 apparent porosity and apparent permeability both decline sharply across the phase-change region. The adsorbed phase significantly increases the apparent porosity, which is directly measured from the pulse-decay experiment; it contributes positively to the low-pressure CO2 permeability but negatively to the high-pressure CO2 permeability.
The spatial distribution of soil lead pollution in the Middle Mukuvisi Catchment, Harare, Zimbabwe
Authors: Mudzengi Boycen Kumira
Published: May 2018

This research determined the spatial variation in soil lead pollution in the Middle Mukuvisi Catchment in Harare. Lead is one of the commonest urban pollutants and it induces negative effects on biophysical resources and humans. Part of the study area has been target of landfill programmes dating back to the 1950s. It is also subjected to industrial discharges from the Graniteside and Masasa Industrial Areas. The study catchment was stratified into two strata namely: Strata A (8 x 105 m2) and Strata B (10 x 105 m2) upstream and downstream with respect of the centre of the landfilled area respectively. These strata were digitized in Arc View Geographic Information System (GIS). Stratification enabled the testing of differences in soil lead pollution levels in the two study strata. Thirty soil samples were then collected from random points in the study area for laboratory chemical analysis. Fifteen points were randomly selected for each stratum. The results showed that soil lead concentration varies spatially in the study catchment. In comparison the strata upstream has lower average soil lead concentration than strata downstream with respect to the centre of the landfilled area. However, the difference in soil lead concentration between the two strata is not significant (p > 0.05). This can be explained by introduction of lead into the study catchment by other sources of pollution upstream such as Masasa Industrial Area. The other sources of lead into the study strata besides landfill leachate can be leakages from fuel stations and leaded fuel spillages from vehicles. It is anticipated further research in this area will contribute to the sustainable utilization of urban river catchments, especially where they are used for dumping wastes.
Lipases and biosurfactants production by the newly isolated Burkholderia sp.
Authors: Carvalho-Gonçalves Laís Campos Teixeira de , Gorlach-Lira Krystyna
Published: May 2018

Lipases and biosurfactants are biocompounds produced by microorganisms involved in the metabolism of oily substrates. In this way, our study aimed to evaluate these molecules production by bacteria isolated from contaminated soil with waste vegetable oil and evaluate the optimal culture conditions for lipase production using the response surface methodology. The lipolytic activity was tested on tributyrin agar and rhodamine B agar with olive or soybean oil. All 66 isolates of bacteria were positive on tributyrin medium, while the percentage of lipolytic bacteria on rhodamine B medium varied from 31 (soybean oil, pH 6.0) to 38 (olive oil, pH 7.0 and 8.0; soybean oil, pH 8.0). The oil-spreading technique revealed that all isolates produced biosurfactants and oil emulsification and hemolytic activity tests detected biosurfactants in 60% and 88% of isolates, respectively. Lipolytic activity and biomass value varied de 8.7 to 12.4 U/mL and 2.5 to 4.04 mg/mL, respectively, in nutrient broth with olive oil medium. Six isolates with higher lipase activity were identified as Burkholderia sp., according to phylogenetic analysis based 16S rRNA sequences. Only Burkholderia sp. O19 strain produced rhamnolipids among bacteria studied. The surface response methodology revealed that the production of lipases by Burkholderia sp. O19 occurs in a wide range of pH and temperature with maximum response achieved at pH 8.5 and 65 °C (18.7 U/mL). The results obtained in this study are relevant as they show the simultaneous production of two biocompounds with broad industrial applications.
A Study of Personality Education Program in Free-semester System through the Education of Tea Culture
Authors:   Association for International Tea Culture, Lee Jin su
Published: May 2018

Personality education is to develop the thought, emotion, and behavior of a person to be based on better value, and it is more effective among adolescents than adults, who already have deeply rooted value system.
At a time when the necessity of personality education has grown, this study started with the belief that if students can get personality education through school education during the period of free-semester system when they can be stressed by evaluation and explore themselves freely, the effect of personality education will be bigger. Based on the experience until now, contents that are enjoyable and can raise students interest through tea culture were developed, and a program of 11 sessions focused more on practice than theory was devised.
The main contents were composed of manners education, how to brew tea, 6 major types of tea, blended tea, tea therapy, coffee, making chocolate, making tea confectionary, experiencing Japanese tea culture, and afternoon tea party.
When verified through a survey the effectiveness of the program that was conducted, it was found to be statistically significant. The goal of educating tea culture is to raise pride about our traditional culture, to learn and get accustomed to it, understand adolescents and change their behavior in a desirable way.
So it is believe to be a valuable process of personality education that can have a positive influence on adolescents development of personality.
Tea Culture program for the treatment of dementia and cognitive function improved
Authors:   Association for International Tea Culture, Kim In sook
Published: May 2018

This study is to constitute and develop tea-culture therapy program based on positive psychology, cognitive behavioral theory and past life reminiscence therapy. The program was developed to target the elderly with dementia 10 people admitted to the Geriatric Hospital located in P city. Tea-culture therapy was practiced once a week, 10 sessions of 60 minutes, which divided into 10 minutes for introduction, 40 minutes for intervention activities, and 10 minutes for sharing impression and wrap up. The quantitative effects of this program shows that the participants average pre-score of cognitive function scale was 16.2 (SD 2.66), whereas after-score was 17.9(SD 1.91). Namely, it shows 1. 7 score improvement and it was statistically significant(Z=-3.681, P=.004). According to qualitative analysis, the program shows that participants accepted the positiveness and negativeness of his life naturally, achieved ego integration and promoted happy feeling, through positive emotion experience, anger expression, and forgiveness program and tea-culture activity. Therefore, it confirmed that the tea-culture program developed on the basis of positive psychology and reminiscence therapy is effective for the enhancement of cognitive function of elderly dementia.
Preliminary studies for the development of selected properties of Tteok as tea food
Authors:   Association for International Tea Culture, Sohn Yeun suk
Published: May 2018

The purpose of this study is to sum up several pre-defined researches on Korean traditional tea food and tests the possibility of tteok(rice cake) as the future strategic value. First step is representing four elements of taste, convenience, promotion of health, and unity as main characters of tteok as tea food. Through the Delphi analysis, basic experimental research is proceeded for providing a foundation for the development of selected properties that can be used as a future differentiation strategy.
Delphi analysis is conducted for the purpose of collecting opinions of the mission group of professionals with non-professionals about objective verification and development of selected properties from June 1 to July 31, 2016. Mixed questionnaire of open and closed inquiries draws appropriate details and examines the opinion agreement between the panels.
In the first Delphi survey results of this study, based on standard of CVR 0.5 or higher, an average 5.0 or greater, the median 6.0 or greater, all items which are suggested at the questionnaire have been determined as final items. Unity is deduced as the most important element with an average 6.000. Kendall s W is shown in the range of 0.3459~0.3708, appeared to match the general opinion between the Delphi panel.
With the results of analysis, this study presents the final draft of selection properties of Tteok as tea food to taste, convenience, promotion of health, and unity. It is expected that this experimental study contributes to create a foundation for the formulation of future development strategies through the practical verification and expansion of details.
Sachet water quality and product registration: a cross-sectional study in Accra, Ghana
Authors: Dzodzomenyo M. , Fink G. , Dotse-Gborgbortsi W. , Wardrop N. , Aryeetey G. , Coleman N. , Hill A. , Wright J.
Published: May 2018

The study's objectives were to assess the extent to which packaged water producers follow product registration procedures and to assess the relationship between product registration and drinking water quality in Accra, Ghana. Following preliminary analysis of a national water quality survey, 118 packaged sachet water samples were collected by sampling all brands sold by 66 vendors. A sample of vendors was selected from two high-income and two low-income areas of Accra, Ghana. Sachet packaging and labelling details were recorded and compared to a regulatory database to assess product registration. All samples were weighed and tested for faecal indicator bacteria and selected physico-chemical parameters. Product registration numbers and brand names could be matched to regulatory records for 77 of 118 sachets (65.2%). All samples tested were compliant with national water quality standards for faecal indicator bacteria and nitrate. Brand registration was not associated with any of the quality indicators considered. The results of this study suggest that while a substantial proportion of sachet water is sold without formal product registration, the microbial quality of the unlicensed water is consistently high in Accra, Ghana. Further examination of regulatory enforcement and monitoring will be needed to ensure sustained high water quality over time.
Factores ambientales relacionados con la cobertura de Agave angustifolia (Asparagaceae) en el matorral costero de Yucatán, México
Authors: Cervera Herrera José Carlos , Leirana-Alcocer Jorge Leandro , Navarro Alberto Jorge A.
Published: May 2018

Antecedentes y Objetivos: Agave angustifolia, o chelem, es el único maguey silvestre de la Península de Yucatán y es el ancestro de especies domesticadas de gran valor económico y cultural. Presta importantes servicios ambientales como recurso alimenticio para la fauna, fijación de suelos arenosos y captura de carbono en ambientes áridos con suelos pobres. Es un cultivo potencial de cara al aumento de las sequías predichas para la región y del empobrecimiento genético del henequén. El objetivo de este trabajo es recabar datos sobre la densidad de sus poblaciones, su patrón espacial, estructura poblacional y la relación entre su abundancia y los factores ambientales en el matorral costero de Yucatán, con el fin de evaluar su uso en la restauración ecológica.Métodos: Se muestrearon tres localidades costeras: Chuburná (Ch), San Benito (SB) y Río Lagartos (RL). En SB y RL se trazaron 36 cuadrantes de 4 m2; dentro de cada uno se estimó el porcentaje de cobertura de Agave angustifolia, el de los arbustos de más de 1 m de alto y la cobertura de mantillo. Se tomaron muestras de suelo a las que se analizó pH, conductividad eléctrica, nitrógeno total, materia orgánica e escala de gris. Se describieron la densidad poblacional, distribución espacial y estructura por tamaños de A. angustifolia en SB y Ch.Resultados clave: La cobertura de Agave angustifolia se correlaciona negativamente con la cobertura de arbustos y mantillo, y cantidad de materia orgánica. Las densidades de su población fueron inferiores a 0.1 individuos/m2, hubo una mayor proporción de plántulas y su distribución espacial es agregada.Conclusiones: Al soportar suelos pobres, altas temperaturas y radiación solar, la especie puede servir para restaurar algunas funciones ecológicas en las zonas más áridas de la costa donde la vegetación ha sido severamente dañada.
Angiospermas nativas documentadas en la literatura para el Estado de México, México
Authors: Martínez-De La Cruz Isabel , Villaseñor José Luis , Aguilera Gómez Luis Isaac , Rubí Arriaga Martín
Published: May 2018

Antecedentes y Objetivos: En 1979 se publicó por primera vez la riqueza de plantas vasculares en el Estado de México. La información allí presentada ha perdido actualidad debido al incremento de aportaciones florísticas. El objetivo de este trabajo es contribuir al conocimiento de la flora del Estado de México, a partir de la literatura florística-taxonómica disponible.Métodos: Se integró una base de datos con la información proveniente de 351 documentos. Se elaboró un mapa que ilustra la ubicación geográfica de los inventarios florísticos y se determinó, mediante el índice de Sørensen, la similitud florística entre inventarios.Resultados clave: Se compiló una lista con 169 familias, 1103 géneros y 3924 especies de angiospermas. Asteraceae (153 géneros y 588 especies), Fabaceae (82 y 372), Poaceae (85 y 340) y Orchidaceae (70 y 231) son las familias mejor representadas. Muhlenbergia (54 especies), Salvia (53) e Ipomoea (51) presentaron el mayor número de especies. Las tesis fundamentan 80% de los taxa. El índice de similitud reveló que la mayoría de las especies están restringidas a una o dos compilaciones. La distribución de los sitios de exploración botánica no es uniforme, se han realizado más trabajos florísticos en las zonas sur y suroeste del estado. Las investigaciones se han llevado a cabo principalmente en sitios próximos a vías de comunicación e instituciones educativas de trascendencia y las regiones montañosas han sido pobremente recolectadas.Conclusiones: La información sobre la riqueza de angiospermas acumulada en la literatura resulta fundamental para determinar la distribución geográfica de las especies en los municipios del estado, adicionar información sobre endemismo, usos actuales y potenciales, así como establecer programas de conservación de los recursos naturales.
El género Psittacanthus (Loranthaceae) en Veracruz, México
Authors: Castillo-Campos Gonzalo , Medina-Abreo María Elena , Acevedo-Rosas Raúl
Published: May 2018

Antecedentes y Objetivos: El género Psittacanthus es el más grande de la familia Loranthaceae, habita en zonas templadas y tropicales del Nuevo Mundo, con un amplio grupo de hospederos. El objetivo de este trabajo fue determinar las especies presentes en el estado de Veracruz, México.Métodos: Se revisaron los especímenes de Psittacanthus colectados en Veracruz y depositados en los herbarios ENCB, MEXU y XAL. La determinación de los mismos se realizó utilizando las claves de diferentes tratamientos taxonómicos y floras, con el apoyo de colectas y observación de las especies en campo.Resultados clave: Se lograron identificar las características morfológicas que permiten diferenciar a las cuatro especies de Psittacanthus distribuidas en Veracruz. Con esto, se resuelve la confusión que se tenía para distinguir a los taxa de este género en el estado. Además, se presenta una clave para diferenciarlos, una descripción, fotografías y mapas de distribución de cada uno de ellos.Conclusiones: Con este trabajo se lograron esclarecer las confusiones entre las especies del género Psittacanthus que se distribuyen en Veracruz, excluyendo así mismo a P. americanus que otros autores han citado para el estado.
Estructura y diversidad de plantas leñosas de la selva mediana subcaducifolia en el centro de Veracruz, México
Authors: Palacios-Wassenaar Olivia Margarita , Castillo-Campos Gonzalo , Vázquez-Torres Santiago Mario , Medina-Abreo María Elena
Published: May 2018

Antecedentes y Objetivos: El estudio de las selvas tropicales es de gran interés debido a su alta biodiversidad, relacionada con la variabilidad del ambiente, que incrementa la diversidad y la especificidad de sus componentes. Este estudio presenta una evaluación de la estructura, riqueza y diversidad de especies de angiospermas leñosas de la selva mediana subcaducifolia (SMsC) en el centro de Veracruz, con el objetivo de contribuir al conocimiento de sus características e identificar áreas de alto valor para la conservación de los escasos fragmentos de vegetación primaria que aún existen en la zona.Métodos: Se delimitaron 67 parcelas de muestreo de 100 m2, distribuidas en cinco sitios de estudio en los municipios Jalcomulco y Tlaltetela. En cada parcela se registraron y midieron todos los individuos con DAP ≥5 cm y se estimaron sus valores de cobertura, densidad, área basal y altura, así como los valores de diversidad α (riqueza total, riqueza por parcela e índice α de Fisher) y los valores de diversidad β (matriz de similitud con coeficiente de Jaccard y porcentaje de similitud), además de la importancia ecológica de las especies mediante el Valor de Importancia Relativa de Curtis (VIR).Resultados clave: Se registraron 98 especies de plantas leñosas, agrupadas en 83 géneros y 35 familias de angiospermas. Las familias más diversas fueron Fabaceae y Euphorbiaceae. La forma biológica predominante (75.5%) fueron los árboles. La selva tropical mostró una alta riqueza y elevada tasa de recambio de especies. Las especies dominantes de acuerdo con el VIR fueron Resinanthus aromaticus y Brosimum alicastrum, aunque el conjunto de las seis especies dominantes fue muy variable entre los sitios de estudio.Conclusiones: La presencia de especies clave como Brosimum alicastrum, Resinanthus aromaticus y Sapranthus microcarpus permitió identificar los elementos característicos de la SMsC y sus ecotonos con la selva mediana subperennifolia y la selva baja caducifolia.
O matrimônio sagrado yin-yang:
Authors: Gonçalves Grazieli Aparecida , Lopes Adriana Goreti de Oliveira
Published: May 2018

Pretende-se por meio deste artigo demonstrar a importância da integração dos opostos proposta pela filosofia chinesa e o processo de individuação presente na psicologia analítica, tendo em vista que esta ideia tem influência direta na concepção dos arquétipos de anima e animusdescrita por Carl G. Jung. Utilizando um estudo bibliográfico com ênfase na metodologia qualitativa, buscou-se analisar as consequências, para as mulheres, da dissociação do princípio feminino (yin) e o princípio masculino (yang), partindo do pressuposto que o processo de individuação representa o tornar si mesmo. A essência humana contém em si ambas polaridades, de modo a existir uma complementação dos princípios que deve ser trabalhada internamente para que ocorra o matrimônio sagrado. Quando não há integração dos opostos, a individuação não ocorre, podendo resultar em uma anima negativa (que tenderá a reprimir as suas ações, sentimentos e a sexualidade); assim como ao rejeitar a sabedoria da sua intuição, bem como um animus negativo tornará a mulher uma moralizadora, cheia de dogmas e inflexível às opiniões alheias, com tendências agressivas e prisioneira das suas próprias crenças e julgamentos. Portanto, revela-se fundamental para a saúde mental e qualidade das relações interpessoais das mulheres a necessidade de resgate do sagrado arquétipo feminino e o acolhimento e integração das virtudes masculinas.
PENGARUH GENDER, INTELLIGENT QUOTIENT (IQ), EMOTIONAL QUOTIENT (EQ) DAN SPIRITUAL QUOTIENT (SQ) TERHADAP PERTIMBANGAN PEMBERIAN OPINI AUDITOR
Authors: Suprihatin Maylani , Wahyuni Endang Dwi , Kurniawati Eris Tri
Published: May 2018

The purpose of this study is to examine the effect of gender, intelligent quotient, emotionalquotient and spiritual quotient on the judgment of the auditor’s opinion. Therefore, researcheruses a quantitative methods with SPSS as an analytical tool in this study. The results showthat men and women do not have a significant difference based on psychological aspects that saywomen have a tendency to be more efficient and more thorough in decision making. On the otherhand, The higher of intellectual and emotional intelligence then giving the auditor’s opinion willalso increase well. Another finding is the higher of spiritual intelligence the more he can survivein the face of difficulties during performing his duties so that it will affect the conclusions of theexamination set forth in the opinion of auditorsKe y wo rds: Auditors Opinion, Emotional Quotient, Gender, Intellegent Quotient, SpiritualQuotient.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN
Authors: Mais Rimi Gusliana , Nuari Fadlan
Published: May 2018

The purpose of this study is to examine the effect of good corporate governance being inspected toindependent commissioners and institutional ownership, firm size and influence on the integrity of financial statements. The population of this study is a mining company listed on theIndonesia Stock Exchange (BEI) in 2012-2015. The sample is determined by purposive samplingmethod, with total samples of 11 mining companies for total observation in this research are 44observations. The results of this study prove that independent commissioners have a positiveimpact on the integrity of financial statements. As for institutional ownership and leverage havea negative impact on the integrity of financial statements. And firm size proved not to affect theintegrity of financial statements.Ke y wo rds: Company Size, Good Corporate Governance, Integrity of Financial Statement,Leverage
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI
Authors: Sunarsih Uun , Oktavia Ade Refany
Published: May 2018

This study aims to examine the effect of corporate governance on tax avoidance. This research isconducted on mining companies listed in BEI period 2012-2015. The method used purposivesampling and obtained 10 companies. The data used is secondary data can be downloadedwww.idx.co.id. The results of this study conclude ROA does not affect tax avoidance, because thecompany tries to obtain high profit as an indicator of company performance. Institutional ownership has no effect, it may not be able to supervise any management decision. Managerialownership is influential, it is possible that managerial ownership can increase optimal supervision. The board of independent commissioners is influential, indicating the greater the composition of the commissioner the better the performance. Audit committee is influential, indicatingthe number of audit committees able to improve supervision on management. Audit qualityinfluences indicates that the audit services used can reduce tax avoidance measures.Keywords: Return On Asset, Corporate Governance Mechanism, Tax Avoidance
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN
Authors: Harventy Gina
Published: May 2018

The purpose of this study is to examine the relation between tax avoidance and the firm value.Tax avoidance is convinced as wealth transfer from the government to companies which hasobligation to enhance firm value. This study uses annual Cash ETR as a proxy for tax avoidanceand Tobin’s Q as a proxy for firm value. The sample of this research is manufacture companieslisted in Indonesia Stock Exchange for the period 2013 to 2015. Using purposive samplingtechnique, we find 35 firms with 105 observations. The statistical methods used in this researchis Linear Regressions Analysis. The empirical results showed that the tax avoidance effect onfirm value.Keywords:Firm Value, Manufacturing Firm, Tax Avoidance
PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL
Authors: Harisnawati Riska , Ulum Ihyaul , Syam Dhaniel
Published: May 2018

A b s tr a c tThe annual report as one of disclosure information made by a company. Purpose of this study toanalyze the effect of intellectual capital reporting performance to the intensity of intellectualcapital. Sample of this study are that the Islamic banking registered at Bank Indonesia inperiod 2011 to 2015. Samples were selected using purposive sampling method and obtained 24Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis toolused is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysisis feasible or not. Results of this study indicate that intellectual capital performance significantpositive effect on the intensity of intellectual capital reporting.Keywords: Intellectual Capital Performance, Intellectual Capital
Efektifitas Peran BPKP dalam Pembinaan dan Pengawasan Implementasi Sistem Informasi Manajemen Daerah (SIMDA)
Authors: Wibisono Arif Fajar
Published: May 2018

The purpose of this paper is to analyze the effectiveness of Indonesia’s government internalauditor Badan Pengawasan Keuangan Pembangunan (BPKP) role on supervison dan controllingon implementation aplication Sistem Informasi Manajemen Daerah (SIMDA). This research isa qualitative research by using descriptive analysis and interview with senior auditor in BPKPYogyakarta, he is a coordinator ini goverment accounting region. This result are minimum human resources, the low government budget, and employee are difficult to changing to the newworking method made be the problems in efektiveness of supervison and controling implementation SIMDA. The limitation on this research is only the one kind of supervison and controllingon SIMDA aplication. The future research must be another prosedures supervision and controlling in BPK and more object research.Key words: BPKP, Efektiveness, SIMDA
PENGARUH STRATEGI BISNIS PERUSAHAAN DAN KOMPETISI PASAR EKUITAS TERHADAP RISIKO CRASH HARGA SAHAM DENGAN OVERVALUED EQUITIES SEBAGAI VARIABEL MEDIASI
Authors: Arianwuri Fidya Gumilang , T Sutrisno , Prihatiningtyas Yeney Widya
Published: May 2018

Business Strategy, Equity Market Competition, Overvalued Equities, and Stock Price CrashRisk. The purpose of this research is to examine the influence of prospector business strategyand defender business strategy, equity market competition, and indirect effect of prospectorbusiness strategy on stock price crash risk through ovevalued equities. The sample of thisresearch are 192 companies that are divided into 96 prospector business strategy and 96 defender business strategy during 2010-2016. This study uses a secondary data from financialreport, number of investor, and stock price information. Which is obtained from the officialwebsite of IDX, KSEI and yahoo finance. The results of this study indicate that the prospectorbusiness strategy effect on the stock price crash risk, while the defender business strategy doesnot affect on stock price crash risk. The equity market competition is proven to reduce the stockprice crash risk. The existence of a prospector business strategy will tend to overvalued equitieswhich in turn, increase stock price crash risk.Ke ywords: defender business strategy, equity market competition, overvalued equities, prospector business strategy, stock price crash risk
VALUE BASED AND MARKET BASED AS PREDICTORS OF STOCK PRICES IN LQ45 COMPANY
Authors: Suryani Arna
Published: May 2018

This study aims to obtain empirical evidence whether value added and market value is predictorof stock prices. The value based concepts is measured by economic value added and marketbased concepts measured by market value added. The object of study is index LQ45 companieslisted in Indonesian Stock Exchange period 2012-2016. The selection of samples based on purposive sampling with certain criteria and selected as many as 18 companies index LQ45. The dataused in this research is secondary data using quantitative approach. Further testing will bedone by classical assumptions against the data collected using regression analysis and testhypothesis F and t.The results of this study prove empirically that together Economic Value Added and MarketValue Added is positive and significant predictor of the company’s stock price because the significant is 0.000 smaller than 0.05. Partially significant level of 0.05 EVA has a negative effectof 0.14 on stock prices, it can be concluded that the EVA is a predictor variable has a negativeeffect that is not significant to stock prices at index LQ45. Significant level of MVA that is equalto 0.000 smaller than the significant level of 0.05. MVA positive influence of 0.599 to stock price.It can be concluded that the partial variable MVA positive effect is a significant predictorvariable to stock prices at index LQ45.Keyword:economic value added, market value added, financial performance, stock price
MEMAKNAI SIKAP INTEGRITAS AKUNTAN PUBLIK DI KAP “CEMERLANG” SURABAYA (STUDI FENOMENOLOGI)
Authors: Aripratiwi Ratna Anggraini , Ludigdo Unti , Achsin M.
Published: May 2018

This study aims to explore the deep meaning of integrity attitudes experienced, felt, and run bypublic accountants in one of the famous KAP in Surabaya, KAP “Cemerlang”.Revealing theattitude of the integrity of public accountants because of the many public accountants are stilldragged into fraud and violations, resulting in unethical decisions. Every public accountant hasa different perspective in determining and exercising an attitude of integrity, whether to defendor even take it off for a particular purpose. And in the end bring up a variety of diverse meaningsof pure integrity and pragmatic integrity.Keywords: Integrity, phenomenology, public accountant.
TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM)
Authors: Mais Rimi Gusliana , Ganis Eko , Rahman Aulia Fuad , Mulawarman Aji Dedi
Published: May 2018

As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement).Keywords: CSR, Islam, economy, Jaudatul ‘Ada
Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation
Authors: Surmayanti Reni , Sudarma Made , Roekhudin Roekhudin
Published: May 2018

Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation. The purpose ofthis research is to examine the effect of attitude, subjective norms, perceived behavior control,perceived usefulness, perceived ease of use, self-efficacy and amount of information towardstaxpayer’s behavioral intention to use e-system in taxation. This research was conducted in KPPPratama Kuala Tungkal. Data collection method used is survey method by spreading the questionnaire. The sample of research is Personal Taxpayer (WPOP) who use e-system. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. This research foundthatattitude, subjective norms and perceived behavior control does not affect the taxpayer’sbehavioral intention to use e-system in taxation. Perceived usefulness, perceived ease of use,self-efficacy and amount of information affects the taxpayer’s behavioral intention to use esystem in taxation.Keywords: Behavioral intention, e-system, Personal Taxpayer (WPOP).
KAJIAN TEORITIK PERILAKU AKUNTAN BERBASIS STANDAR GOOD CORPORATE GOVERNANCE (GCG) DI PERBANKAN SYARIAH DI KOTA MALANG
Authors: Zubaidah Siti
Published: May 2018

This study aims at long-term to analyze the behavior of accountants based on Good CorporateGovernance (GCG) standard in Sharia Banking. The specific target you want to achieve is to mapthe accountant’s behavior profile. The method used to achieve this goal is by using descriptiveanalysis. This study uses accountant respondents are all independent auditors who work atPublic Accounting Firm (KAP) located in the city of Malang. The sampling technique uses judgment sampling which is one of the purposive sampling. Judgment sampling is to select a samplebased on an assessment of some characteristics of sample members that are tailored to theintent of the researcher. Characteristics of this study sample is the auditor KAP in the city ofMalang who has had experience working as an auditor in Islamic banking at least 1 year. Datawere collected through questionnaire and analyzed by descriptive method which describe andexplain about behavior of accountant in syariah banking. The results of this study indicate theconcept or formulation of the accountant’s behavior in conducting audits and a set of usefulknowledge to enrich the scientific field of Islamic accounting (transparency), accountability,responsibility, professionalism and fairness.Keywords:Accountant behavior, GCG, sharia banking.