bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PADA PERUSAHAAN DEALER MOBIL DI SULAWESI UTARA
Authors: Saleh Muhammad , Ilat Ventje
Published: August 2018

Tujuan penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris seberapa besar pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi dan system pengendalian intern terhadap keandalan pelaporan keuangan perusahaan dealer mobil di Sulawesi Utara. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif kuantitatif, yaitu analisis yang menggunakan angka-angka dan perhitungan statistik untuk menganalisis suatu hipotesis dan memerlukan beberapa alat analisisHasil yang diperoleh adalah Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern berpengaruh signifikan terhadap Keandalan Pelaporan Keuangan Perusahaan Dealer Mobil di Sulawesi Utara. Dengan demikian, variabel-variabel independen yang digunakan dalam model penelitian ini secara bersama-sama mampu menjelaskan variasi dari variabel dependen. Kata Kunci: Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern, Pelaporan Keuangan.
PENGARUH PENGETAHUAN ANGGARAN ANGGOTA DPRD TERHADAP KAPABILITAS PENGAWASAN KEUANGAN DAERAH
Authors: Wonda Iskandar , Wokas Heince
Published: August 2018

Anggaran merupakan alat bantu manajemen dalam mengalokasikan keterbatasan sumber daya alam dan sumber daya dana yang dimiliki organisasi untuk mencapai tujuan. Terkait dalam proses penganggaran, maka individu yang memiliki cukup pengetahuan akan mampu mengalokasikan sumber daya secara optimal.Penelitian ini bertujuan untuk menguji Pengaruh Pengetahuan Anggaran Anggota DPRD Terhadap Kapabilitas Pengawasan Keuangan  Daerah (Studi Kasus pada DPRD Kabupaten Puncak Jaya). Data yang digunakan dalam penelitianini adalah data primer dan instrument yang digunakan dalam penelitian ini adalah kuesioner yang diolah menggunakan program SPSS. Subjek penelitian ini adalah anggota Dewan Perwakilan  Rakyat Daerah KabupatenPuncak Jaya berjumlah 25 orang. Dari jumlah 25 kuesioner yang dibagikan semua kuesioner dapat terkumpul kembali dan dapat dipergunakan sebagai data dalam penelitian ini. Metode yang digunakan dalam penelitian ini adalah analisis regresi sederhana sedangkan untuk  menguji hipotesis digunakan uji-t.Hasil penelitian dan uji hipotesis menunjukkan bahwa Pengetahuan Dewan tentang Anggaran (X) berpengaruh terhadap Kapabilitas Anggota DPRD dalam Pengawasan Keuangan Daerah (Y). Hal ini mengindikasikan bahwa semakin tinggi pengetahuan Dewan tentang anggaran maka kapabilitas Anggota DPRD dalam Pengawasan Keuangan Daerah akan semakin meningkat. Kata kunci:          Pengetahuan Dewan Tentang Anggaran, Kapabilitas Anggota DPRD dalam Pengawasan Keuangan Daerah.
ANALISIS KUALITAS PENERAPAN GOOD CORPORATE GOVERNANCE DAN KINERJA PT BANK MANDIRI (PERSERO) TBK
Authors: Sumanti Elvis Ronald , Poputra Agus Tony
Published: August 2018

ABSTRAK Tujuan dari laporan akhir ini adalah untuk menganalisis kualitas penerapan Good Corporate Governance dan kinerja PT Bank Mandiri (Persero) Tbk dengan menggunakan rasio CAMEL. Hasil penelitian ini adalah (i) kualitas penerapan GCG masih berada pada kategori sangat baik walaupun ada penurunan dibanding tahun 2011 (ii) Capital Quality mengalami peningkatan (iii) Asset Quality mengindikasikan adanyakenaikan resiko tapi dapat ditangani dengan baik (iv) Management Quality mengalami peningkatan dalam efisiensi biaya (v) Earnings Quality mengalami peningkatan seperti yang diukur dengan ROA dan ROE (vi) Liquidity berpotensi mengalami gangguan karena adanya kenaikan LDR, tapi potensi masalah telah ditangani dengan baik (vii) Secara keseluruhan kinerja perusahaan yang digambarkan oleh rasio CAMEL pada 2012 mengalami peningkatan dibandingkan tahun 2011. Kata Kunci: Good Corporate Governance, CAMEL, rasio kecukupan modal, rasio kredit yang diberikan terhadap aset produktif, rasio kredit bermasalah, rasio imbal hasil rata-rata aset, rasio imbal hasil rata-rata ekuitas, rasio biaya operasional terhadap pendapatan operasional, loan to deposit ratio ABSTACT This final report aims to analyze the quality of Good Corporate Governance implementation and performance of PT Bank Mandiri (Persero) Tbk by using CAMEL ratio. The findings are (i) GCG implementation quality is still categorized as very good regardless of the slight decline in its composite value (ii) capital adequacy has increased (iii) asset quality indicates an increasing risk yet manageable (iv) management quality shows improvement in cost efficiency (v) earnings quality has shown improvement as proxied by ROA and ROE (vi) liquidity poses a potential problem as LDR rises. Nevertheless, company could manage the risk well. Overall, the bank performance in 2012 is better than 2011 as measured by CAMEL ratios. Keywords: Good Corporate Governance, CAMEL, capital adequacy ratio, loan to productive asset ratio, nonperforming loan ratio, return on asset, return on equity, operational cost to operational revenua ratio, loan to deposit ratio
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. CIPUTRA INTERNASIONAL MANADO
Authors: Baramuli Judhistia , Karamoy Herman
Published: August 2018

ABSTRAK Aktivitas bisnis properti merupakan aktivitas bisnis yang bergengsi dan menjanjikan bagi para pengusaha. Bisnis property bukanlah bisnis sederhana, bisnis ini besar dan kompleks, ditambah dengan semakin banyak pelaku bisnis yang memilih untuk menekuni bisnis ini, itu artinya persaingan semakin ketat. Oleh karena itu sangat penting bagi suatu perusahaan termasuk didalamnya perusahaan property, untuk menerapkan suatu sistem informasi yang relevan sesuai dengan kebutuhan perusahaan itu sendiri. Terutama dalam masalah keuangan perusahaan. Keuangan merupakan bagian yang vital dalam perusahaan, karenanya pengelolaan keuangan sangat mempengaruhi keberlangsungan hidup perusahaan.Penelitian ini dilakukan pada salah satu anak perusahaan ternama di Indonesia yang ada di Manado,yaitu PT. Ciputra Internasioanal Manado. Hasil penelitian ini menyatakan bahwa penerapan sistem informasi akuntansi yang dijalankan perusahaan telah cukup memadai, disamping itu terdapat Struktur Pengendalian  Intern yang baik (terkandung unsur lingkungan pengendalian yan baik, aktivitas pengendalian dan pengawasan yang baik). Kata Kunci: Sistem Informasi Akuntansi, Akuntansi Penjualan ABSTRACT  The property business activity is a prestigious and promising business for entrepreneurs. Business property is not a simple business, this large and complex business, many people are choosing to pursue this business, it means that the competition is getting tougher. It is therefore very important for a company including the property’s company, to implement a relevant information system according to the needs of the company itself. Especially in the company's financial problems. Finance is a vital part of the company, hence financial management greatly affect the survival of the company.This study was conducted at one of Indonesia's leading subsidiaries in Manado, namely PT. Ciputra International Manado. The results of this study show that implementation of accounting information systems that run the company adequate, besides that there is a good Internal Control Structure (contained  elements of good control environment, control activities and monitoring well).  Keywords: Accounting Information System
ANALISIS PERBANDINGAN KINERJA PADA BANK NASIONAL DAN BANK ASING DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN
Authors: Angel Christania Graciella , Pusung Rudy
Published: August 2018

ABSTRAK Penilaian terhadap kinerja suatu bank tertentu dapat dilakukan dengan melakukan analisis terhadap laporan keuangannya. Laporan keuangan bank berupa neraca memberikan informasi kepada pihak di luar bank. Informasi yang diberikan mengenai gambaran posisi keuangannya, yang lebih jauh dapat digunakan pihak eksternal untuk menilai besarnya resiko yang ada pada suatu bank. Dilihat dari segi kepemilikannya, pengelompokkan bank dapat dibedakan atas 3 kelompok yaitu bank nasional, bank asing dan bank campuran. Ketiga kelompok bank ini dalam kenyataannya bersaing ketat untuk menunjukkan good performance di mata publik. Penelitian ini bertujuan untuk menganalis kinerja keuangan bank nasional dan bank asing periode 2004 – 2013 dengan menggunakan proksi keuangan (CAMEL) yang terdiri atas: Capital, Asset Quality, Management, Earnings, Liquidity. Populasi dalam penelitian ini adalah seluruh bank (bank asing dan bank nasional) yang tercatat dalam Bursa Efek Indonesia tahun 2004-2013 yang berjumlah 42 bank, dengan menggunakan purposive sampling jumlah sampel yang memenuhi kriteria adalah sebanyak 10 bank (dengan perincian 5 bank nasional dan 5 bank asing). Metode analisis yang digunakan adalah uji beda rata-rata (t-test). Dari hasil penelitian diperoleh penggunaan proksi CAMEL dalam melakukan analisis perbandingan kinerja memberikan bukti bahwa kinerja bank asing lebih baik dari bank nasional.Kata Kunci : kinerja keuangan, bank nasional, bank asing, rasio CAMEL  ABSTRACT Bank performance appraisal is based on bank financial report itself. The financial report can be form balance report which give information about the financial position to the outside of bank that can be used of eksternal to assess the level of risk exist in a bank. Based on ownership consist of national bank, mixture bank and foreign bank. These banks has tight compete to show a good performance to the public. This research aimed to analyze the financial performance difference of national bank and foreign bank at the period of 2004 to 2013 with the proxy finance ratio (CAMEL ratio) consist of: Capital, Asset Quality, Management, Earnings, and Liquidity. The population in this research consist of national bank and foreign bank listed on the Indonesia Stock Exchange at the period of 2004 to 2013 which amount 42 banks. Based on purposive sampling techniques, the number of samples that meet the criteria are as many as 10 banks (5 national banks and 5 foreign banks). Analysis technique that use in this research is t-test. As the result the usage of proxy CAMEL ratio to analyze comparison bank performance give evidence that foreign bank performance is better than national bank performance.Keywords : financial performance, national bank, foreign bank, CAMEL ratio.
MODAL INTELEKTUAL DAN KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009 S/D 2012)
Authors: Budiarso Novi
Published: August 2018

ABSTRAK Penelitian ini mengeksplorasi bagaimana karakteristik modal intelektual memberikan kontribusi terhadap keuntungan kompetitif. Tujuan utama dari penelitian ini adalah menguji hubungan antara efisiensi dari Value Added Intellectual Coeficient (VAICTM)yang terdiri atas komponen sumber daya perusahaan, physical capital(VACA), human capital(VAHU) and structural capital(STVA)dan tradisional dimensi dari kinerja keuangan perusahaan: Asset Turn Over. Hasil penelitian menunjukan bahwa secara parsial modal intelektual (VAICTM), modal fisik tidak signifikan mempengaruhi kinerja perusahaan. Secara simultan, modal fisik, modal karyawan dan modal structural mempengaruhi kinerja perusahaan.Hasil empiris menyatakan bahwa telah terjadi pergeseran pemikiran tentang struktur baru dan proses penjunjang produktivitas aset perusahaan. Modal karyawan, merupakan indicator yang paling signifikan bagi VAICTM dan kinerja perusahaan, berperan sebagai penggerak utama untuk pencipataan nilai. Kata Kunci: Modal Intelektual, Kinerja Perusahaan ABSTRACT This study explores the way in which intellectual capital characteristics contribute towards a competitive advantage. The principal purpose of this study was to investigate the association between the efficiency ofValue Added Intellectual Coeficient (VAICTM) by the major components of a firm’s resource base, physical capital(VACA), human capital(VAHU) and structural capital(STVA) and traditional dimensions offinancial company’s performance:Asset Turn Over. The findings show that:as partial,intellectual capital (VAICTM), physical capital not significantly influences to company’s performance.. Simultaneously, physical capital, human capital, structural capital influences company’s performance. The empirical findings suggest thattransition in thinking about a new structure and process supporting a company’s productive assets. Human capital, remains the most significant indicator for VAICTM and financial company’s performance, role as principal driver for  value creation.  Keywords: Intelectual Capital, Firm Performance
ANALISIS IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) TERHADAP KUALITAS LAPORAN KEUANGAN SKPD (STUDI KASUS PADA DINAS PPKAD KABUPATEN MINAHASA TENGGARA)
Authors: Ole Halens Ryanlie
Published: August 2018

The purpose of this study was to obtain how to implementation of the Regional Management Information System (SIMDA) on the quality of financial reporting in the Agency of Revenue, Finance and Asset Management (DPPKAD) of Southeast Minahasa Regency. This research method is qualitative research  with interviews and document study taken with cross-sectional approach. Interviews performed to Southeast Minahasa District Secretary about SIMDA implementation and the survey of preparation of financial statements in DPPKAD to five respondents and in SKPD to 30 treasurers. The results reveal that the use of the SIMDA process in accordance with the mandate Minister Regulation No. 13 of 2006 on Regional Financial Management Guidelines. The SKPD participation rate is is still low, but participation by type of user has been pretty good . The data show that opinion of BPK is directly proportional to the increase in the use of SIMDA in the each of SKPD. Factors found to influence besides SIMDA to the quality of the financial statements is the human factor, the inspectorate, head of Regional leadership, feedback on BPK recommendations, and consistency in the application of SIMDA. Evaluations on human factors concluded that the level of human resources were classified based on aspects SIMDA educational background and the number of Bimtek. Inspectorate human resources is very good in quality but less in number in serving on SKPD. Local leaders considered quite good, the feedback of the BPK recommendation is quite good, and consistency in the application of SIMDA also been good.
PENGARUH SANKSI, MOTIVASI DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO)
Authors: Tologana Evalin Yuanita
Published: August 2018

This study aim to determine the effect of sanctions, motivation and level of education on tax compliance. Population in this study is the taxpayer listed in KPP Pratama Manado. Samples used were 100 taxpayer who are determine using a formula slovin. Data were analyzed using multiple linear regression followed by normality test, multicolinearity test, heterocedasticity test and autocorrelation test. The result showed the tax motivation sanctions and positive effect on tax compliance while education level had no effect on tax compliance.
ANALISIS PERHITUNGAN, PENCATATAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS PENGADAAN BARANG DALAM HAL INI JASA PENYEWAAN BARANG BERAT PADA PT.WILLIAM MAKMUR PERKASA
Authors: Tinangon Cicilia , Saerang David Paul Elia , Elim Inggriani
Published: August 2018

In running the government, a State must run the economy well. This affects the country for the prosperity of society development in order to achieve the objectives set by the State Act. One aspect in the implementation of the necessary development funding comes from tax revenue. The purpose of this study was to determine the mechanism of calculation, recording and reporting of Income Tax Article 23 on the procurement of goods in this respect rental services heavy loads PT.William Perkasa Makmur. The analysis method used in this research is descriptive analysis method. The results showed that as a company engaged in the field of contracting and rental of heavy equipment, PT. William Makmur Perkasa continue to provide tools that have the best quality and the weight to be able to sustain the work. The company realizes the development in this area both by the Government and private parties, seen also with the advent of the projects undertaken by the Government to prepare the facilities and infrastructure to support the development of the area, of course, which is a prerequisite for the entry of investors in investing. Laws and regulations on taxation applicable always changes the company should remain always pay attention to it. This is important so that it can determine the amount of income tax 23 in accordance with the existing rules.
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI DAN ANALISIS BIAYA PELUANG PADA RM. PONDOK HIJAU
Authors: Elvalina . , Saerang David P.E. , Tirayoh Victorina Z.
Published: August 2018

Economic growth in the era of globalization requires the company to gain maximum profit. Running business requires information. A company should be able to compete with other companies. One of the decisions that must be taken in planning at every alternative is to buy or produce itself a component of raw materials. Differential costs are related to the opportunity costs, which is the differential costs incurred costs as a result of certain decisions while the opportunity costs is the cost incurred when choosing a decision. The purpose of this study to analyze the differential costs in taking the decision to buy or produce itself and to analyze the opportunity cost to decisions taken on RM. Pondok Hijau. The analytical method used is descriptive  quantitative. Result of differential costs analysis showed that the right decisions can be taken by the management company that manufactures its own because getting a higher differential gain, compared to buying from outside. And of the opportunity costs analysis produce itself rew materials are also more profitable, thus buying from outside becomes more expensive.
DAMPAK PEMAHAMAN WAJIB PAJAK ATAS PP NOMOR 46 TAHUN 2013 TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA KOTAMOBAGU
Authors: Manengkey Speny Ria , Pangemanan Sifrid , Pontoh Winston
Published: August 2018

Tax is a matter that must be well understood by everyone. Because tax hold an important role in the economy of a country. State revenues from taxation were very helpful all existing development. This research is do in KPP Pratama Kotamobagu and on taxpayer in the region Amurang. The variables used in this study were twu variables, namely understanding the taxpayer on the Government Regulation No. 46 of 2013 (X) and income tax revenue article 21 (Y). Data collection method used in this study were questionnaires and interviews. Technical analysis of data using simple linear regression analysis. From simple linear regression test result show that understanding the taxprayer on Government Regulation No. 46 of 2013 had a considerable influence on the acceptance of income tax on KPP Pratama Kotamobagu.
Concurrent Carotid Endarterectomy and Off-Pump Coronary Artery Bypass Graft Surgery in Bangladesh: A Prospective Cohort Study
Authors: Ranjan Redoy , Adhikary Dipannita , Saha Heemel , Mandal Sabita , Saha Sanjoy Kumar , Adhikary Asit Baran
Published: August 2018

A patient of ischemic heart disease (IHD) with additional carotid artery stenosis (CAS) has been distinguished as a high risk group for both heart and cerebral inconveniences following surgical intervention. We aimed to review the outcome of concurrent carotid endarterectomy (CEA) and off-pump coronary bypass graft (OPCABG)in a patient undergoing surgical revascularization for IHD and CAS at our institute.In the vicinity of 2014 and 2016, fifteen patients experienced OPCABG and CEA associatively in a single Surgeon's Practice. Six (40%) patients had a history of myocardial infarction (MI), four (26.66%) had unstable angina (USAP), and three (20%) had USAP together with MI, though two (13.33%) were asymptomatic. Nine (60%) patients demonstrated no neurological manifestations, three (20%) had transient ischemic assaults (TIAs), two (13.33%) experienced stroke, and 1 (6.66%) experienced both. Majority 7 (46.66%) patients had 75-90% carotid artery stenosis and 6(40%) patients experienced right though 8 (53.33%) experienced left CEA and only 1 (6.66%) had bilateral CEA. Five (33.33%) patients were found left main disease (>50% lesion) and 100% patients have had significant Left Anterior Descending (LAD) lesion in this study. Twelve (80%) patients show significant lesion in Right Coronary Artery (RCA) and ten (66.66%) patients had Obtuse marginal (OM) branch disease. CEA was performed before OPCABG in all cases. There were 15 patients (mean age 62.5±2.8 years; 80% were male), two (13.33%) had a perioperative stroke while one of them had TIAs (6.6%). Mean ICU stay was 36.6±4.5 h and patients were released in 10 days. There was no mortality in the early postoperative period and co-morbidity was less significant (6.6% myocardial ischemia, 13.33% atrial fibrillation, 6.66% TIA, 13.33% Stroke). There was 1 (6.66%) postoperative acute renal failure evidenced by raised serum creatinine level. Two (13.33%) patients showed respiratory complications; only 6.6% of them suffered from wound infection. A combined strategy by means of CEA with OPCABG is safe and savvy in view of the satisfactory consequences of morbidity and mortality rates and also short ICU and hospital stay status.Faridpur Med. Coll. J. Jan 2018;13(1): 2-7
Role of Mechanical Bowel Preparation in Preventing Anastomotic Leakage in Elective Colo-rectal Surgery
Authors: Ahmad Molla Sharfuddin , Biswas Swapan Kumar
Published: August 2018

Mechanical bowel preparation is routinely done before colorectal surgeries to reduce morbidity and mortality all over the world. The role of mechanical bowel preparation in preventing complications is recently disputed. The aim of the study was to assess whether elective colorectal surgery can be performed without mechanical bowel preparation. This cross sectional comparative study was carried out to assess the role of mechanical bowel preparation in post-operative complications in elective colon and rectal surgery in the department of surgery of Bangabandhu Sheikh Mujib Medical University, Dhaka Medical College Hospital and SSMC-Mitford Hospital during the period of 1st January 2007 to 31st December 2007. Fifty patients undergoing surgery for carcinoma of colon and rectum were included in the study. Patients were allocated in two groups by non-probability convenient consecutive technique-one group with mechanical bowel preparation with polyethylene glycol and one group with no preparation before surgery. All patients in the study group were followed up for at least one month after surgery for wound infection, anastomotic leakage and intra-abdominal infection. Total 50 patients were randomly divided into two groups (group A, 25 patients & Group B, 25 patients). Group A was the preparatory group and Group B was the non-preparatory group. The type of surgical procedure and the type of anastomosis did not differ significantly between two groups. Sixty percent patients of group A developed post-operative complications; on the other hand 40% patients of group B developed post-operative complications. My study proved that no advantage is gained by pre-operative mechanical bowel preparation and can be easily avoided in order to save the patient from unwanted events like nausea, vomiting, electrolyte imbalance and also increased chance of post-operative complication.Faridpur Med. Coll. J. Jan 2018;13(1): 8-11
Emergency Peripartum Hysterectomy: A Life Saving Procedure in Obstetrics
Authors: Zeba Dilruba , Biswas Tonmoy , Das Shila Rani , Roy Biswanath , Khair Md Abul
Published: August 2018

Emergency peripartum hysterectomy refers to the uterine removal after a caesarean section or normal vaginal delivery for any life saving purpose, immediately after delivery or within the puerperium. In general, abnormal placentation, uterine rupture, and postpartum haemorrhage are the common indications. The prime objective of this study was to determine the frequent indications, peroperative and postoperative complications, maternal and perinatal outcome. This retrospective descriptive study was conducted by analysing recorded data of one year between July 2016 and June 2017 in Faridpur district of Bangladesh. Total 40 cases were analysed. Placenta praevia was the most common indication, whereas uterine rupture was the second one. Urinary bladder injury was the frequent peroperative complication. This bladder injury was common in cases of previous repeated caesarean section associated with placenta praevia. All the patients required three to six unit blood transfusions on average. Four patients expired due to various causes. Most of the patients were elderly aged, multiparous and had previous caesarean sections. The relevant literature analysis was done for comparison, where similarities were found. Total abdominal hysterectomy was the preferred method in this study. Overall, the study will direct the future ways of management.Faridpur Med. Coll. J. Jan 2018;13(1): 12-16
Clinico-Pathological Study of Abdominal Hysterectomies
Authors: Naher Lutfun , Parvin Zebunnessa , Khanam Shafeya , Rosy Nasrin
Published: August 2018

Hysterectomy is the commonest gynaecological operation. It is still considered as the treatment of choice for benign lesion such as leiomyoma, adenomyosis, extensive pelvic infection or adhesions, dysfunctional uterine bleeding and obstetric complications. A Cross-sectional observational study was done in the Department of Obstetrics and Gynecology during the period from 1st January to 31st December 2015 at Faridpur medical college and hospital, Faridpur. This study was done to correlate the indications of abdominal hysterectomy to histopathological findings thus, determining histologically confirmed preoperative clinical diagnosis. One hundred patients undergoing abdominal hysterectomy were studied. Data were recorded on structured proforma, including demographic characteristics, clinical features and indications of the procedure. In this study, leiomyoma of the uterus was found to be the major indication of hysterectomy in 35% of total cases, followed by dysfunctional uterine bleeding (DUB) in 26%, and pelvic inflammatory disease (PID) in 6%. Histopathological confirmation of pre-operative diagnosis was 100% for malignancy, 85.71% for fibroid and 65.38% for DUB. Hysterectomy is currently the most widely performed major operation in gynecology and histopathology is mandatory for ensuring diagnosis and management of malignant diseases.Faridpur Med. Coll. J. Jan 2018;13(1): 28-30
Risk Factors of Low Birth Weight Baby
Authors: Rosy Nasrin , Sultana Nargis , Naher Lutfun , Pervin Zebunnessa , Das Sanjay Kumar , Islam Mohammad Monirul , Khair Md Abul , Md Arif Khan
Published: August 2018

Low birth weight (LBW, <2500g) is an important indicator of reproductive health and general health status of population. LBW is considered as the single most important predictor of infant mortality, especially of deaths within the first month of life. This is a prospective case control study carried out in the Department of Obstetrics & Gynaecolgy, Faridpur Medical College Hospital, Faridpur, during the period of August 2015 to July 2016 to find out the risk factors associated with low birth weight babies and to know modifiable risk factors. Total 300 samples were included in this study. All pregnant women who delivered a LBW baby during one year of study period were selected. One hundred mothers who delivered babies having birth weight <2500 gram were selected as cases and 200 mothers who delivered babies having birth weight 2500 gram and above were taken as control. This study shows most frequent maternal age group was 18-25 years in case group and 26-35 years in control group. Fifty four percent were female and 46% were male babies in case group where as 39% were female and 61% were male babies in control group. In LBW babies mothers, having regular antenatal care were only 23.8%. Maternal factors including maternal height, maternal weight, pre-eclampsia, PROM, chronic hypertension & PPH, heart disease and DM were associated with low birth weight. Fifty six percent mothers had average food intake and 34% had poor food intake in mothers of low birth weight baby. The status of antenatal check-up and poor socio economic condition also strongly influence birth weight of baby. There is a need for national prospective research project to study the low birth weight problem at the national level.Faridpur Med. Coll. J. Jan 2018;13(1): 31-34
Urinary Tract Infection in Nephrotic Syndrome - A study of 62 cases at Faridpur Medical College Hospital
Authors: Kundu Lakshman Chandra , Saha Aloke Kumar , Hassan Md Kamrul , Kundu Antara
Published: August 2018

Urinary tract infection is a common complication of Nephrotic syndrome, many cases remain asymptomatic. This study was aimed to determine the possible underlying causes of urinary tract infection in Nephrotic syndrome. The study population in this descriptive study included children aged six months to fourteen years old with Nephrotic syndrome referred to Paediatric ward of Faridpur Medical College Hospital from June 2015 to March 2016. The mean age was 6.12±3.25 years in UTI group and 7.26±3.39 years in without UTI group. Male were predominant in both groups, 15(60.0%) in UTI group and 24(64.9%) in without UTI group. Serum albumin, total protein, urinary protein excretion, the number of white blood cells, hemoglobin, erythrocyte sedimentation rate, blood creatinine, nitrogen, blood urea, serum triglycerides were not statistically significant between the groups. The most common microorganisms involved in urinary tract infection were: Escherichia coli (13%) & Klebsiella (13%). Majority 29(46.8%) patients had fever, 12(19.4%) had diarrhea, 11(17.7%) had bad smell of urine, 10(16.1%) had vomiting associated with diarrhea and 10(16.1%) had respiratory symptoms. Children with nephrotic syndrome are frequently predisposed to urinary tract infection and in most cases it is asymptomatic, often undiagnosed. E. coli is the commonest organism causing UTI.Faridpur Med. Coll. J. Jan 2018;13(1): 35-39
Pattern and outcome of admissions in a neonatal high dependency unit of a medical college hospital in Khulna, Bangladesh
Authors: Ali MB , Maruf AA , Rashid MM
Published: August 2018

To determine the pattern and outcome of admitted patients in neonatal high dependency unit of a medical college hospital in Khulna, Bangladesh the patients in this study were included from January 2016 to December 2016. Data of all the neonatal admissions were recorded and analyzed for age, gender, weight at the time of admission, place of delivery, the reason for admission, duration of hospital stay and the final outcome of the patients. A total of 433 neonates were admitted during the year 2016. Among them, 262 (60.5%) were male and 171 (39.5%) female patients. Majority of the newborns, 255 (58.9%), were admitted within 24 hours of life. Most of the patients, 365 (84.3%), were born in hospitals/ private clinics and the others, 68 (15.7%), at home. Major causes of admissions were sepsis 115 (26.6%), neonatal jaundice 102 (23.6%), low birth weight (LBW) 61 (14.1%), birth asphyxia 48 (11.1%), preterm 27 (6.2%), meconium aspiration 22 (5.1%), respiratory distress syndrome (RDS) 19 (4.4%) and intrauterine growth retardation 18 (4.2%). Most of the patients, 215 (49.7%), were admitted for 2-5 days followed by 118 (27.3) patients for 6-10 days. Three hundred seventy (85.4%) babies were discharged after improvement, 18 (4.2%) babies referred to higher centers, 20 (4.6%) discharged against medical advice and 25 (5.8%) deceased. The deceased were most frequently with neonatal sepsis 9 (36.0%) followed by prematurity 6 (24.0%), birth asphyxia 3 (12.0%), RDS 2 (8.0%), meconium aspiration 3 (12.0%) and multiple congenital anomalies 2 (8.0%). Sepsis, neonatal jaundice, LBW, birth asphyxia were the main causes of neonatal admissions. Common causes of neonatal mortality were sepsis, prematurity and birth asphyxia. The majority of morbidities and subsequently the mortalities can be prevented by improving antenatal care, maternal health, timely intervention, referring at an appropriate time to tertiary care centers.Mediscope Vol. 5, No. 2: Jul 2018, Page 1-7
A comparative study on the use of mannitol and dexamethasone in severe perinatal asphyxia among newborn babies conducted in Ad-din Sakina Medical College, Jessore
Authors: Hossain KZ , Islam MA , Das PK
Published: August 2018

We conducted a comparative study on sixty full-term newborn babies with cerebral edema and severe perinatal asphyxia treating with mannitol or dexamethasone in Ad-din Sakina Medical College Hospital, Jessore. The age (in hours) of the children in both groups was similar. The score for clinical condition of the children with perinatal asphyxia at 24 hours, 48 hours and 72 hours after using mannitol were significantly lower than the respective score at 24 hours, 48 hours and 72 hours after using dexamethasone (p < 0.01, p < 0.05 and p < 0.001, respectively). The score for bulging condition of anterior fontanelle of the children with perinatal asphyxia at 24 hours, 48 hours and 72 hours after using mannitol were significantly lower than the respective score at 24 hours, 48 hours and 72 hours after using dexamethasone (p < 0.05, p < 0.05 and p < 0.001, respectively). The score for clinical condition of the children with perinatal asphyxia at 24 hours, 48 hours and 72 hours after using mannitol were significantly lower than the respective score before the treatment (p < 0.05, p < 0.001 and p < 0.001, respectively). The scores at 48 hours and 72 hours after using dexamethasone were significantly lower than the respective score before the treatment (p < 0.001 and p < 0.001, respectively). The score for bulging condition of anterior fontanelle of the children with perinatal asphyxia at 24 hours, 48 hours and 72 hours after using mannitol were significantly lower than the respective score before the treatment (p < 0.001, p < 0.001 and p < 0.001, respectively). The score at 48 hours and 72 hours after using dexamethasone were significantly lower than the respective score before the treatment (p < 0.001 and p < 0.001, respectively). Mannitol seems to be more beneficial than dexamethasone in the management of severe perinatal asphyxia due to raised intracranial pressure associated with cerebral edema.Mediscope Vol. 5, No. 2: Jul 2018, Page 16-20
The Fast Detection and Identification Algorithm of Optical Fiber Intrusion Signals
Authors: Sheng Zhiyong , Qu Dandan , Zhang Yuan , Yang Dan
Published: August 2018

With the continuous development of optical fiber sensing technology, the Optical Fiber Pre-Warning System (OFPS) has been widely used in various fields. The OFPS identifies the type of intrusion based on the detected vibration signal to monitor the surrounding environment. Aiming at the real-time requirements of OFPS, this paper presents a fast algorithm to accelerate the detection and recognition processing of optical fiber intrusion signals. The algorithm is implemented in an embedded system that is composed of a digital signal processor (DSP). The processing flow is divided into two parts. First, the dislocation processing method is adopted for the sum processing of original signals, which effectively improves the real-time performance. The filtered signals are divided into two parts and are parallel processed by two DSP boards to save time. Then, the data is input into the identification module for feature extraction and classification. Experiments show that the algorithm can effectively detect and identify the optical fiber intrusion signals. At the same time, it accelerates the processing speed and meets the real-time requirements of OFPS for detection and identification.
Exploration of Global Brand Value Announcements and Market Reaction
Authors: Shafi Khuram , Hameed Zartashia , Qadri Usama , Nawab Samina
Published: August 2018

Brand value is an intangible asset of all firms and plays an important role in a firm’s performance. Many independent firms publish the brand values of the different leading firms worldwide. Here a very simple and basic question is raised; should stockholders and investors consider and analyze brand value when they invest or not. The main objective of this study is to consider this basic question. To answer this question we considered the Global top firms in the period from September 2009 to October 2014. Results are positively significant concerning signaling theory and, it is concluded, in the context of signaling theory, that famous value brands have very important marketplace signals that can help to improve information asymmetry. Investors and stockholders can use this information regarding their investment.
Linking Sustainability with Geographical Proximity in Food Supply Chains. An Indicator Selection Framework
Authors: Gava Oriana , Galli Francesca , Bartolini Fabio , Brunori Gianluca
Published: August 2018

Despite policymakers’ promotion of food relocalization strategies for burden mitigation, the assumption that local food chains are more sustainable than the global ones might not hold. This literature review tries to highlight a possible framework for exploratory analyses that aim at associating sustainability with the geographical proximity of food supply chains. The purpose of the article is identifying a set of communicative and information-dense indicators for use by evaluators. Bread is the selected test food, given its importance in human nutrition and the relevance of some of its life cycle phases for land use (cereal farming) and trade (cereal commercialization). Article searching (including keyword selection, explicit inclusion/exclusion criteria, and computer-assisted screening using the NVivo® software) was carried out over the Scopus, Web of Science, and Google Scholar databases, and returned 29 documents (refereed and non-refereed publications). The retrieved literature shows varied research focus, methods, and depth of analyses. The review highlighted 39 environmental, 36 economic, and 27 social indicators, along the food chain. Indicators’ reporting chains are heterogeneous; even the comparison of standard procedures, e.g., Life Cycle Assessment, is not straightforward. Holistic approaches are missing.
The Effect of Sea Buckthorn (Hippophae rhamnoides L.) Seed Oil on UV-Induced Changes in Lipid Metabolism of Human Skin Cells
Authors: Gęgotek Agnieszka , Jastrząb Anna , Jarocka-Karpowicz Iwona , Muszyńska Marta , Skrzydlewska Elżbieta
Published: August 2018

Lipids and proteins of skin cells are the most exposed to harmful ultraviolet (UV) radiation contained in sunlight. There is a growing need for natural compounds that will protect these sensitive molecules from damage, without harmful side effects. The aim of this study was to investigate the effect of sea buckthorn seed oil on the redox balance and lipid metabolism in UV irradiated cells formed different skin layers to examine whether it had a protective effect. Human keratinocytes and fibroblasts were subjected to UVA (ultraviolet type A; 30 J/cm2 and 20 J/cm2) or UVB (ultraviolet type B; 60 mJ/cm2 and 200 mJ/cm2, respectively) radiation and treated with sea buckthorn seed oil (500 ng/mL), and the redox activity was estimated by reactive oxygen species (ROS) generation and enzymatic/non-enzymatic antioxidants activity/level (using electron spin resonance (ESR), high-performance liquid chromatography (HPLC), and spectrophotometry). Lipid metabolism was measured by the level of fatty acids, lipid peroxidation products, endocannabinoids and phospholipase A2 activity (GC/MS (gas chromatography/mass spectrometry), LC/MS (liquid chromatography/mass spectrometry), and spectrophotometry). Also, transcription factor Nrf2 (nuclear erythroid 2-related factor) and its activators/inhibitors, peroxisome proliferator-activated receptors (PPAR) and cannabinoid receptor levels were measured (Western blot). Sea buckthorn oil partially prevents UV-induced ROS generation and enhances the level of non-enzymatic antioxidants such as glutathione (GSH), thioredoxin (Trx) and vitamins E and A. Moreover, it stimulates the activity of Nrf2 leading to enhanced antioxidant enzyme activity. As a result, decreases in lipid peroxidation products (4-hydroxynonenal, 8-isoprostaglandin) and increases in the endocannabinoid receptor levels were observed. Moreover, sea buckthorn oil treatment enhanced the level of phospholipid and free fatty acids, while simultaneously decreasing the cannabinoid receptor expression in UV irradiated keratinocytes and fibroblasts. The main differences in sea buckthorn oil on various skin cell types was observed in the case of PPARs—in keratinocytes following UV radiation PPAR expression was decreased by sea buckthorn oil treatment, while in fibroblasts the reverse effect was observed, indicating an anti-inflammatory effect. With these results, sea buckthorn seed oil exhibited prevention of UV-induced disturbances in redox balance as well as lipid metabolism in skin fibroblasts and keratinocytes, which indicates it is a promising natural compound in skin photo-protection.
A Case Study on the Application of the Steel Tube Slab Structure in Construction of a Subway Station
Authors: Jia Peng-jiao , Zhao Wen , Chen Yang , Li Shen-gang , Han Jian-yong , Dong Jia-chao
Published: August 2018

It is an effective approach to use Steel Tube Slab (STS) structure combined with the Pile-Beam-Arch (PBA) method to construct a large-space underground station. Traditional construction methods cannot meet the requirement of construction because of the complicated soil layers and high building densities in urban areas. The STS method can effectively increase the rigidity of the supporting system by using steel tubes. Firstly, the stress of bolts and steel tubes are investigated in the construction process based on the field monitoring data. Subsequently, FLAC3D is used to establish a three-dimensional model, which is verified based on the in-situ monitoring data; the effect of excavation process on ground settlement, deformation of STS structure and bridge pile are studied by numerical results. Moreover, the key parameters such as welding of flanges and the step length are studied. The results show that the stress of the steel tubes and flanges does not exceed the designed strength during the construction process. Based on the numerical simulation data, it is indicated that the STS structure can be a very effective and dependable measure in controlling and reducing the surface settlement and the existing adjacent buildings. The numerical results can be used to guide the later construction.
Optical Comparison Operation for 8-Bit QPSK-Modulated Signal by Using Serially-Cascaded Delay Line Interferometer
Authors: Aikawa Yohei
Published: August 2018

An all-optical comparator is desirable to realize large-capacity, fully-transparent, and energy-efficient communication systems, as it is considered to be a fundamental component to perform most of the operations, including packet switching, label recognition, error detection and correction, and so on. However, most of the previous studies have been confined to the on–off keying (OOK) modulation format, not phase-shift keying (PSK) modulation. In this paper, the author provides a novel optical comparator designed for quadrature PSK (QPSK)-modulated signal, which comprises a code word with 8-bit length, using a serially-cascaded delay line interferometer. The proposed comparator yields constellations having the information of a Hamming distance based on the designed code, when several patterns of QPSK signal are injected into the comparator. The paper experimentally demonstrates the feasibility of the optical comparison operation for 8-bit QPSK-modulated return-to-zero (RZ) signal at 10 Gbaud.
Numerical Study on the Absorption Characteristics of Subwavelength Metallic Gratings Covered with a Lossy Dielectric Layer
Authors: Hwang Chi-Young , Kim Yong-Hae , Choi Ji Hun , Kim Gi Heon , Yang Jong-Heon , Pi Jae-Eun , Kim Hee-Ok , Hwang Chi-Sun
Published: August 2018

Optical absorbers have been a topic of intense research due to their importance in many applications. In particular, multi-band and perfect absorption features in a desired frequency range are essential in broadband applications. In this work, we numerically studied the absorption properties of subwavelength metallic gratings coated with a dielectric layer. Here, the structure is considered to be an integration between a resonant cavity and a subwavelength metallic grating. Two appropriately designed structures can exhibit multi-band absorption properties. In addition to the numerical simulation results, we elaborate on determining the appropriate structural parameters that yield the desired spectral absorption profile in the visible range. We also numerically identify critical coupling conditions for perfect absorption.
Bright High-Order Harmonic Generation around 30 nm Using Hundred-Terawatt-Level Laser System for Seeding Full Coherent XFEL
Authors: Zhang Luyao , Zheng Yinghui , Li Guicun , Jia Zhengmao , Li Yanyan , Xu Yi , Leng Yuxin , Zeng Zhinan , Li Ruxin , Xu Zhizhan
Published: August 2018

In the past few years, the laser wakefield acceleration (LWFA) electron is a hot topic. One of its applications is to produce soft X-ray free-electron laser (XFEL). During this process, high harmonic generation (HHG) is a potential seed. To decrease the timing jitter between LWFA and HHG, it is better for them to come from the same laser source. We have experimentally investigated bright high-order harmonic generation with a 200-terawatt (TW)/1-Hz Ti: Sapphire laser system. By using the loosely focused method and optimizing the phase-matching conditions, we have obtained bright high-order harmonics around 30 nm. Output energy of the 29th harmonic (27.6 nm) reaches as high as 100 nJ per pulse, and the harmonic beam divergence is estimated to be 0.3 mrad in a full width at half maximum (FWHM). Although the hundred-TW-level laser system has the problems of poor beam quality and shot-to-shot energy fluctuation for HHG, the generated soft X-ray (~30 nm) sources can also have good stability by carefully optimizing the laser system.