bluuebunny/crossref_metadata_2025 huggingface dataset:
Research on the Generation Path of the Entrepreneurial Ability of Chinese Retired Athletes: Based on Six Cases1
Authors: Li Yanrong , Guan Heran
Published: February 2023

The continuous improvement of China’s resettlement policy for retired athletes has prompted their entrepreneurial awareness and enthusiasm to increase yearly. Such entrepreneur individuals or organizations actively conduct cross-category and cross-level interactive entrepreneurial learning to build new entrepreneurial advantages for individuals/organizations. This study invokes Grounded Theory, which starts from the “axis” of “condition-action/interaction strategy-consequence factors,” uses NVivo 12 qualitative research software, and adopts the cross-case study method to explore the generation path of Chinese retired athletes’ entrepreneurial ability. Six retired athletes with digital entrepreneurial behavior were selected as the study subjects in this study. It found that Chinese retired athlete entrepreneurs would first be stimulated by the internal and external environment and form entrepreneurial motivation. Next, entrepreneurial motivation drives them to engage in entrepreneurial learning, where they learn the essential and soft abilities related to entrepreneurship. Moreover, when retired athlete entrepreneurs’ entrepreneurial abilities are increased/maintained/declined, they are motivated by emotional regulation to engage in a second learning process to improve their entrepreneurial abilities further. Thus, a complete entrepreneurial ability path for retired Chinese athletes is formed. This study attempts to construct a theoretical model of the entrepreneurial ability acquisition of retired athletes when the retired athletes are in the early stage of digital entrepreneurship. From the perspective of human resource management, the formation path of the entrepreneurial ability of retired athletes under digital entrepreneurship is interpreted. It is committed to providing possible answers for the growth and development of the unique entrepreneurial group of Chinese retired athletes entrepreneurs and providing inspiration and reference for in-service athletes who intend to start their businesses after retirement.
Research on Business Model Innovation of Chenzhou Intangible Cultural Heritage Industry from the Perspective of Internet Plus
Authors: Huang Wen
Published: February 2023

The Internet has accelerated the rapid development of many emerging technologies and gradually expanded its impact on the cultural industry. The business model of the Internet and intangible cultural heritage related industries should also be developed and innovated. Focusing on Chenzhou City, Hunan Province, this paper explores the inheritance strategy of intangible cultural heritage. In view of the current problems in the business model of intangible cultural heritage industry, it makes a feasibility analysis from both the development trend and the technical environment, and puts forward countermeasures against the problems in the business model of intangible cultural heritage industry from the perspective of “Internet Plus”.
Design and Test of Flexible Drill Pipe for Sidetracking Horizontal Well in Digital Oilfield
Authors: Xue Xianbo , Wang Tianqi , Zhang Wenbo , Liu Xiaomin , Qu Yue , Liu Haijun , Feng Yao
Published: February 2023

Digital oilfield is the main means to increase production and income. Developing ultra-short radius sidetracking horizontal wells in old wells requires high-performance well trajectory control. In this paper, the ultra-short radius flexible drill pipe is designed by bionics principle, and logging tool is designed to monitor borehole trajectory in real time by using gamma ray technology. The combination of the flexible drill pipe and logging tool can realize the remaining oil recovery between dense well patterns. The dense well network determines that the drill pipe has a certain bending angle during drilling, and the remaining oil reservoir can be drilled in the shortest distance. The design of drilling tools for ultra-short radius horizontal wells for 7 “and 9-5/8” old well casings is the basis of this paper, the key is to verify the rationality of the design through experiments. The test research shows that, the strength of flexible drill pipe meets the design requirements and importing the monitoring data of gamma logging tool simulating the drilling process of the experimental well into LANDMARK software to describe the well trajectory, the radius of curvature of the deflecting section is 1.5m-2m, meeting the design expectation.
A Bayesian perspective of middle-batting position in ODI cricket
Authors: Pandey Ranjita , Tolani Himanshu
Published: February 2023

The cricket fraternity described “an unsettled batting position of number four” as one of the major causes for India’s exit from International Cricket Council Men’s World Cup 2019. Consistent chopping and changing batsmen at the sensitive fourth batting position proved to be a disaster for team India then. Therefore, ranking of all the batsmen, in the then Indian cricket team, who were deemed to be eligible for this position remained a much-debated issue both before and after the World Cup 2019. In the present paper, Kaplan-Meir curves are used to make multiple comparisons for respective batting performances among the batsmen who have ever played in the middle order position. In this paper, frailty of these batsmen is studied through Bayesian analysis at the start of their innings and during the time-interval of transition to their best playing ability by considering respective run scores. Posterior summaries of innate player ability are obtained by deploying a Markov Chain Monte Carlo algorithm which is then used to assess and compare the individual batting performances. Estimation of incomplete innings is handled via censoring strategies.
Clinical Characteristics of persistent geotropic horizontal direction-changing positional nystagmus: Experience in 189 participants
Authors: Peng Hao , Wang Liyi , Song Haitao , Gao Bo , Yang Yi , Lyu Fan
Published: February 2023

BACKGROUND: The etiology and mechanism of persistent geotropic horizontal direction-changing positional nystagmus (DCPN) are still unclear. Whether this pattern of nystagmus is a subtype of benign paroxysmal positional vertigo (BPPV) remains controversial. OBJECTIVE: The goal of this study was to observe the clinical characteristics of persistent geotropic horizontal DCPN involving the lateral semicircular canal. METHODS: The analysis was performed to participants with episodic positional vertigo in our clinic from 2014 to 2021. Participants were included via positional test. We observed and summarized the distribution data, vertigo history, follow-up tests, and recurrence situations of 189 persistent geotropic horizontal DCPN participants. RESULTS: The mean age at the first time showing of persistent geotropic horizontal DCPN was 56±14.7 and more women than men were affected by persistent geotropic horizontal DCPN (female-to-male ratio 2.4 : 1). Overall, 58.7% (57/94) of participants who came for the first-week follow-up test were asymptomatic. Thirty-three participants experienced recurrence (female-to-male ratio: 4.5 : 1). Fifty-three (28.0%) participants experienced the conversion of the patterns of DCPN in the history, the follow-up tests and the recurrence compared to the first showing of persistent geotropic horizontal DCPN. 24(12.1%) participants still experienced persistent geotropic horizontal DCPN attack in the follow-up tests and the recurrences without benign paroxysmal positional vertigo history. CONCLUSION: Persistent geotropic horizontal DCPN affected more women than men. The persistent geotropic horizontal DCPN that with conversion to transient geotropic horizontal DCPN or to persistent apogeotropic horizontal DCPN might be a subtype of BPPV or in a stage of BPPV process. However, the persistent geotropic horizontal DCPN without conversion might be an independent disease that is not related to BPPV.
ANALISIS PENDAPATAN DAN KELAYAKAN USAHATANI PENANGKARAN BENIH PADI DI DESA SAKO KECAMATAN RAMBUTAN KABUPATEN BANYUASIN
Authors: Damayanti Ursula , Fitriyana Gusti , RK Ruarita
Published: February 2023

ABSTRACTThe purpose of this study is to determine income and feasibility of rice seed breeding in Sako Village, Rambutan District, Banyuasin District.  The survey was conducted from July to August 2022.  The study locations were carefully selected.  The sampling method for this study was carried out in a simple random manner, where the population of seed-sizing farmers was 170 farmers, the sample taken was 15% (26 farmers) of the seed-sizing farmers population.  According to the results of this study , the avarage cost of seed breeding is Rp 6,588,551 per hectare, the avarage revenue of seed-dosing farming is Rp 28,562,000 per hectare, whilanyuasin of Rp 21,966,293 per hectare per planting season.  The results of the feasibility anaysis showed that the R/C obtained was 4.33, which means that for every Rp 1,  the costs incurred  by rice seed breeders will receive revenue of Rp 4.33.  Rice seed breeding farming in Sako, Village, Rambutan District, Banyuasin Regency is feasible to cultivate.ABSTRAKPenelitian ini bertujuan untuk mengetahui pendapatan, dan kelayakan usahatani penangkaran benih padi di Desa Sako Kecamatan Rambutan Kabupaten Banyuasin. Pelaksanaan penelitian dilakukan pada bulan Juli sampai Agustus 2022. Penentuan lokasi penelitian ditentukan secara sengaja (purposive). Metode pengambilan sampel penelitian ini dilakukan secara acak sederhana dimana populasi petani penakar benih sebanyak 170 petani, sampel yang diambil sebesar 15% (26 orang petani) dari populasi petani penakar benih. Hasil penelitian ini menunjukkan bahwa rata-rata biaya usahatani penakaran benih sebesar Rp. 6.588.551 per hektar, rata-rata penerimaan usahatani petani penakaran benih Rp. 28. 562.000 per hektar, sedangkan pendapatan usahatan penangkaran benih padi untuk satu kali musim tanam di Desa sako Kecamatan Rambutan Kabupaten Banyuasin  sebesar Rp. 21.966.293 per hektar per musim tanam. Hasil analisis kelayakan menunjukkan R/C  yang diperoleh sebesar  4,33 yang artinya bahwa setiap Rp. 1 biaya yang dikeluarkan petani penangkar benih padi akan mendapatkan penerimaan sebesar Rp. 4.33. Usahatani penangkaran benih padi di Desa Sako Kecamatan Rambutan Kabupaten Banyuasin layak untuk diusahakan.
PROSPEK PENGEMBANGAN DESA WISATA SEBAGAI UPAYA PENINGKATAN PENDAPATAN PETANI DI DESA BURAI KECAMATAN TANJUNG BATU KABUPATEN OGAN ILIR
Authors: Adityawarman M , Sidik Muhamad
Published: February 2023

ABSTRACTThis research is to determine the prospects for developing a tourist village as an effort to increase the income of farmers involved with the development of a tourist village. This research was conducted in Burai Tourism Village, Tanjung Batu District, Ogan Ilir Regency from March to May 2022. The research method was a survey method. Sampling method used is purposive sampling. Data collection methods used in this study were in-depth interviews (In Depth Interview), documentation, participatory observation and FGD (focus group discussion). The data management methods in this study are editing, coding, and tabulating and the data analysis used is descriptive with a qualitative approach. The results of the study show that there are 3 prospects that can be developed for a Tourism Village in Burai Village, namely a floating hall, a flower garden and a lebak lebung. The contribution made by tourist villages to farmers' income is an average of 17.2%. ABSTRAKPenelitian ini untuk mengetahui prospek pengembangan desa wisata sebagai upaya peningkatan pendapatan petani terlibat dengan adanya pengembangan desa wisata. Penelitian ini dilaksanakan di Desa Wisata Burai Kecamatan Tanjung Batu Kabupaten Ogan Ilir pada Bulan Maret sampai dengan Bulan Mei 2022. Metode penelitian ini adalah metode survei. Metode penarikan contoh yang digunakan ialah Purposive sampling. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara mendalam (In Depth Interview), dokumentasi, partisipatori observasi dan FGD (focus grub discission). Metode pengelolaan data dalam penelitian ini ialah editing, coding, dan tabulating dan analisis data yang digunakan ialah deskriptif dengan pendekatan kualitatif. Hasil dari penelitian menunjukkan terdapat 3 prospek yang dapat dikembangkan untuk Desa Wisata di Desa Burai yaitu balai apung, taman bunga dan lebak lebung. Kontribusi yang diberikan oleh desa wisata terhadap pendapatan petani, rata-rata sebesar 17,2%.
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS
Authors: Yuliyastri Eva
Published: February 2023

Pada tahun 2019-2020, di pasar saham industri otomotif memiliki saham merah sejak awal tahun 2019 karena penurunan permintaan otomotif, penurunan ini juga faktor dari translasi nilai tukar mata uang asing. Agar profitabilitas stabil, maka perusahaan otomotif melakukan peningkatkan intellectual capital dan penerapan good corporate governance. Penelitian ini bertujuan untuk mengetahui pengaruh modal intelektual terdiri dari 9 perusahaan otomotif dan komponen yang dan good corporate governance terhadap profitabilitas. Sampel terdaftar di Bursa Efek Indonesia selama periode pengamatan 2018-2021 dengan menggunakan teknik purposive sampling. Dengan menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa modal intelektual tidak berpengaruh terhadap profitabilitas yang diukur dengan margin keuntungan, namun tata kelola perusahaan yang baik mempengaruhi profitabilitas yang diukur dengan margin keuntungan dan secara simultan modal intelektual dan tata kelola perusahaan yang baik mempengaruhi profitabilitas yang diukur dengan margin keuntungan.

Keywords: GCG, IC, Profitabilitas, Margin laba
ANALISIS KEPATUHAN BENDAHARA DANA BOS SDN X TERHADAP ASPEK PERPAJAKAN
Authors: Rivaldi Riyan , Anand Dev , Astuti Apri Dwi
Published: February 2023

Dana BOS 2021 yang telah disalurkan pada subbidang SD Rp. 23,8 Trilyun, namun hal ini belum diimbangi dengan penerimaan pajak yang bersumber dari dana tersebut. Penelitian ini berfokus pada tingkat kewajiban perpajakan bendahara dana BOS. Tujuan penelitian ini adalah untuk menganalisis kewajiban bendaharawan pada aspek perpajakan. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif eksploratif dengan metode studi kasus. Berdasarkan hasil analisis kewajiban pemotongan dan/atau pemungutan pajak serta penyetoran dan pelaporan, tingkat kesesuaian pelaksanaan kewajiban perpajakan Bendahara SDN X terhadap ketentuan perpajakan sebesar 62,5%. Hal tersebut mengindikasikan bahwa bendahara dana BOS belum patuh terhadap kewajiban perpajakannya. Disarankan KPP memberikan penyuluhan dan pelatihan bendahara dana BOS.

Keywords:   Perpajakan, Kepatuhan, Bendahara Bana Bos
Makna Ummi bagi Muhammad SAW. Menurut Para Mufassir (Sebuah Telaah Tematis)
Authors: Anam Ahsanul
Published: February 2023

Prophet Muhammad saw. is the true prophet ummi. This ummi-ness proves that the Qur'an is authentic from Allah swt. But the word ummi does not always mean those who cannot read and write (illiterates). In terms of language, this word ummi has many meanings. We can see this when Allah reveals the word ummi in the Qur'an. In the Qur'an, the word ummi is not only addressed to the Prophet Muhammad, but also to the Arab community, and the Jews. Many experts interpret ummi as illiteracy, but several other experts argue that ummi does not mean illiterate, but is defined as a person who does not have the book, and a person who is unable to write. Historically, Arab society in the early days of Islam was a society that already knew literacy. So if the word ummi is interpreted as an illiterate person, this is contrary to historical reality. This is what the experts think.
Developing Ice Cream for Mucositis Management and Improving the Nutritional Support for Pediatric Cancer Patients
Authors: Lourenção Juliana Thaísa Vieira , Mendes Helderjan de Souza , Veiga-Santos Pricila , Machado Nilton Carlos
Published: February 2023

Introduction: Mucositis is one of the main complications of cancer treatment, associated with several nutritional limitations and the ability to cause secondary infections. Cryotherapy is a low-cost treatment consistent with clinical practice guidelines for treating patients with mucositis. Objective: To develop and evaluate the acceptance of ice cream for the prevention and treatment of mucositis and nutritional support of pediatric cancer patients. Method: Based on knowledge about the side effects of chemotherapy (especially in oral and gastrointestinal mucositis) and the nutritional needs of pediatric cancer patients, a literature search for ingredients that could meet the study’s objectives was undertaken. Food Technology Laboratory of the São Paulo State University (Unesp), Botucatu campus, and in partnership with Sorvetes Naturais ice cream shop in the municipality of Botucatu-SP, produced the ice cream. An acceptance test was applied in ten patients undergoing cancer treatment and 30 individuals in the control group using the 5-point mixed facial hedonic scale. Results: The final formula consisted of semi-skimmed lactose-free milk, extra virgin coconut oil, oat flour, honey, chamomile, Fortini® food supplement, demerara sugar, and stabilizer/emulsifier. 90% of patients undergoing cancer treatment rated the final product as “liked” or “loved it,” compared to 63% of the control group. Conclusion: Development of an ice cream that met the objectives of the study was possible through the choice of its composition. Honey and chamomile can favor the prevention of mucositis, and other ingredients offer the caloric density and protein supply.
Organizational and economic principles of cost management of agricultural enterprises
Authors: Khomiuk N. L. , Bilous O. L. , Gural O. O.
Published: February 2023

The article substantiates the organizational and economic principles and develops a mechanism for managing the costs of agricultural enterprises in order to increase the competitiveness of the economic activity of agricultural producers. It was determined that the priority for achieving sustainable development of the national economy is to increase the volume of production of high-quality agricultural products and reduce the costs of their cultivation. It is substantiated that cost management is a dynamic process that includes management actions aimed at increasing the profit of agricultural producers, increasing labor productivity, and ensuring competitiveness in external and internal agricultural markets. It is substantiated that the purpose of applying cost management is to optimize the financial resources of the agricultural enterprise and increase the efficiency of their use by reducing the cost price, increasing profit and profitability. Attention is drawn to the peculiarities of the organization of agricultural production and its impact on the specifics of cost management in the agricultural sector. It has been proven that the implementation of the cost management mechanism of agricultural enterprises involves the introduction of special tools, forms, and methods that will contribute to increasing the competitiveness of agricultural products; increasing the volume of gross production; rational use, protection and reproduction of natural resources. Attention is focused on the fact that an integrated approach to the use of the entire set of tools and methods of the organizational and economic mechanism of cost management of an agricultural enterprise, taking into account their mutual influence in compliance with management functions (planning, organization, motivation, control, regulation) will make it possible to obtain a synergistic effect from their application. The prospects of the conducted studies are that they can be used in the process of substantiation and decision-making regarding the evaluation of the efficiency of cost management of agricultural enterprises, which will contribute to the development of directions for reducing costs.
Condução da política monetária do banco central do Brasil durante a pandemia da Covid-19
Authors: Palmigiani Lucas de Luna
Published: February 2023

O objetivo geral deste trabalho foi analisar a condução da política monetária no período de 2020-21, de forma a examinar a estratégia adotada pelo Banco Central do Brasil para driblar os efeitos da crise gerada pela pandemia da Covid-19, no contexto global de adoção de políticas ultra acomodatícias pela maioria dos bancos centrais. A metodologia da pesquisa se baseou em estudar os efeitos da baixa histórica da taxa SELIC, da adoção de instrumentos não convencionais pelo Banco Central do Brasil e a importância do forward guidance na condução recente da política monetária, o que foi feito com base nas atas do Copom, nos Relatórios de Inflação e apresentações do Presidente e dos Diretores do Banco Central. Os resultados mostram a eficácia das medidas adotadas pelas autoridades monetárias para preservar a estabilidade da moeda durante o período.
Uso do reequilíbrio tóraco-abdominal na melhora do desconforto respiratório em recém-nascidos
Authors: Brito Joiceane Martins de , Oliveira Ginarajadaça Ferreira dos Santos , Oliveira Klenda Pereira de
Published: February 2023

Introdução: A síndrome do desconforto respiratório é a doença mais comum, e a que mais afeta os recém-nascidos (RN) internados na Unidade de Terapia Intensiva Neonatal (UTIN). Diante disso, o método Reequilíbrio Tóraco-Abdominal (RTA) é um dos tratamentos mais utilizados na Unidade de Terapia Intensiva (UTI) que tem como objetivo remover secreções, restabelecer a melhora da ventilação pulmonar, entre outros. Desse modo, o uso do RTA tem eficácia na melhora do desconforto respiratório em recém-nascidos? Objetivo: Analisar a eficácia do método Reequilíbrio Tóraco-Abdominal (RTA) na melhora da síndrome do desconforto respiratório em recém-nascidos. Método: Trata-se de uma revisão sistemática qualitativa. Resultados: Os estudos analisados demonstraram uma melhora positiva e satisfatória do desconforto respiratório, da Frequência respiratória (FR), Frequência Cardíaca (FC) e o aumento da Saturação periférica de oxigênio (SpO2) com a utilização do método RTA. Conclusão: O uso do RTA mostrou ter eficácia e efeitos positivos na melhora do desconforto respiratório em recém-nascidos.
Preferencije studenata prema čokoladnim namazima
Authors: Hadelan Lari , Marković Anja , Mesić Željka , Zrakić Sušac Magdalena
Published: February 2023

Čokoladni namazi su desertna namirnica koje karakterizira privlačan okus, ali i visoka kalorijska vrijednost. Najviše se prodaju u Aziji iako, po glavi stanovnika, najviše na njihovu nabavu troše Europljani. Hrvatsko tržište čokoladnih namaza je visoko koncentrirano s dominacijom talijanske Nutelle i hrvatske Lino Lade. U novije vrijeme pojavljuju se i "zdravije" inačice čokoladnih namaza s namirnicama koje odlikuju bolji nutritivni sastav i zdravstvena percepcija. Cilj rada bio je utvrditi osnovne tržišne značajke čokoladnih namaza i preferencije studenata prema njima. Uz analizu relevantnih sekundarnih izvora podataka, u radu je provedena anketa sa sudjelovanjem 96 studenata Agronomskog fakulteta Sveučilišta u Zagrebu. U obradi rezultata korištene su jednovarijantne (frekvencija i distribucija) i dvovarijantne (hi-kvadrat test) metode statističke analize. Rezultati ankete ukazuju da većina ispitanika konzumira čokoladne namaze jednom mjesečno, podjednako kupuju poznate brandove namaza kao i trgovačke robne marke. U odabiru između Nutelle i Lino Lade ispitanici daju blagu prednost hrvatskom brandu, prvenstveno zbog niže cijene, boljeg okusa i države podrijetla. Ispitanici ocjenjuju slatke namaze s hrvatskih OPG-ova perspektivnim proizvodima, ali ih uglavnom ne smatraju dovoljno dobrom zamjenom postojećih čokoladnih namaza.
Bidermajer stil u suvremenoj floristici
Authors: Dorbić Boris , Jurlin Lucija , Karađole Vinka , Blažević Milivoj
Published: February 2023

Bidermajer je umjetnički pravac i stil nastao u Njemačkoj početkom 19. stoljeća. Pod njim podrazumijevamo stil skromnog građanskog ambijenta koji se nadovezuje na engleske klasicističke oblike i francuski stil za vrijeme vladavine kralja Luja Filipa. U radu se pored sažetog arhitektonskog prikaza stila daju i osnovne karakteristike florističkog oblikovanja i slaganja buketa s naglaskom na bidermajer. Inspiracija za oblikovanje bidermajer buketa se nalazi posvuda u prirodi. Buketi ovog stila se uglavnom izrađuju od kultiviranih cvjetnih vrsta za rez. Ovaj buket spada u klasične bukete, kupolaste forme, a za njegovu izradu koriste se ruže, dalije, pelargonije, krizanteme, geranij itd. U novije vrijeme raste interes za primjenom samoniklih vrsta u aranžiranju pa je akcent stavljen i na samoniklo zelenilo i cvijeće mediteranskog podneblja. Primjer navedenog se daje kroz jedan osvrt na održanu znanstveno-popularnu radionicu "Aranžmani od mediteranskog bilja".
ВПЛИВ ОБРАНОЇ СПЕЦІАЛЬНОСТІ НА РІВЕНЬ ФІЗИЧНОЇ АКТИВНОСТІ СТУДЕНТІВ
Authors: Борисевич Л. В. , Шукатка О. В.
Published: February 2023

У статті висвітлюєтья вплив способу життя, обраної спеціальності та усвідомлення значущості руху для здоров'я на підвищення рівня фізичної активності. Оскільки, стрімкий розвиток цивілізації призвів до різкої зміни життєвих умов фізична активність багатьох людей почала значно знижуватися, а у деяких вона і взагалі відсутня. Автомобілі та інтернет, шляхом «медвежої послуги» покращують та полеґшують життя сучасної людини. Всюди можна доїхати і все можна замовити не встаючи з місця, ба навіть більше, відвідувати музеї та виставки, а також навчатися та працювати стало можливим у режимі онлайн. Таким чином, людина, за бажання, взагалі не мусить робити над собою зусилля. Однак, є фактори, які так чи інакше впливають на спосіб життя і цей вплив є позитивним, вони змушують людину бути і активною, і свідомою. Адже, саме усвідомлення того як впливає фізична активність на зміцнення та збереження здоров'я і спонукають молодь до дій. В силу того, яку спеціальність обрано студентом її специфіка вимагає, так чи інакше, якихось дій. І у когось ця спеціальність вимагає більше фізичної активності аніж інші. Таким чином, вибір майбутньої професії впливає на активність людини та достосування способу життя до неї. Як показало опитування фізична активність, у багатьох її проявах, в більшості присутня у тих від кого це вимагають обставини, тобто обрана майбутня професія. А вже потім приходить і усвідомлення, і потреба у фізичній активності. Ті ж до кого не ставляться жодні вимоги, або ж не має усвідомлення чи потреби у активності не бажають підвищувати її, за рахунок зусиль над собою, виправдовуючи себе браком часу чи чимось на зразок цього. І тому, основним нашим завданням є робота над формуванням мотивації у стедентської молоді та потреби у фізичній активності не залежно від обраної спеціальності та способу життя. Адже здорова молодь це успішне майбутнє будь-якої країни.
ДИНАМІКА РІВНЯ РУХОВОЇ ДІЄЗДАТНОСТІ ПАЦІЄНТІВ ПІСЛЯ ЛАПАРОСКОПІЧНОЇ ХОЛЕЦИСТЕКТОМІЇ У ДОВГОТРИВАЛОМУ ПЕРІОДІ РЕАБІЛІТАЦІЇ
Authors: Голод Н. Р.
Published: February 2023

Мета. Визначити динаміку рівня рухової дієздатності пацієнтів після лапароскопічної холецистектомії у довготривалому періоді реабілітації. Матеріали. 79 пацієнток після проведеної лапароскопічної холецистектомії віком від 45 до 59 років, яким проводилося оперативне втручання від 1 до 6 міс. Пацієнтки проходили реабілітацію у санаторно-курортному комплексі Моршинкурорт. Методи: рандомізації простим випадковим способом відбору з жеребкуванням, вимірювання медіанного значення (Me), верхнього та нижнього квартилів (25%; 75%), U-критерій Манна-Уітні, T-критерій Вілкоксона. Оцінка рухової дієздатності (Functional Movement Screen (FMS)) – тестування, яке використовується для оцінки функціональності руху. Пацієнтки групи А отримували лікувальну фізкультуру із використанням загально-розвиваючих вправ. У групі В індивідуальні реабілітаційні програми формувалися на основі виявлених порушень функціонування за, результатів тестування рухової дієздатності. Результати. Статистично значимої різниці між групами А і Б до впровадження реабілітаційного втручання не було. Найнижчі результати обидві групи показали у тесті 1 «Глибоке присідання», який свідчить про слабкість м’язів розгиначів спини, асиметрію сили м’язів спини та черевного пресу, зниження амплітуди рухів у кульшових, колінних, гомілково-ступневих суглобах та, порушення рівноваги. Низькі оцінки у тесті 2 – «Крок через бар’єр», що свідчить про низьку координацію та взаємодію між стегнами та тулубом під час ходи, зниження динамічної рівноваги нижніх кінцівок. Були низькі результати виконання вправи 3 – «Лінійний випад», за допомогою якої оцінювали стабільність та рухомість стегон, гомілково-ступневих суглобів, гнучкість чотирьохголового м’яза та стабільність тулуба, ключиць, коліна. Первинне оцінювання пацієнток за тестом № 7 – «Кругова стабільність», вказує, знижену координацію рухів (рівновагу), слабкість та асиметрію постуральних м’язів спини, черевного пресу при комбінованих рухах верхніх і нижніх кінцівок. Після проведеної фізичної терапії було встановлено статистично значиму різницю у порівнянні результатів обох груп у тестах № 1, 2, 3, 7 у групі Б. У групі Б при порівнянні результатів тестування до і після реабілітації встановлено статистично значиму різницю (р<0,05) у всіх семи тестах. Висновки. Функціональне тренування сприяє відновленню рівноваги, координаційних якостей, функціональності м’язів тулуба та кінцівок пацієнтів після холецистектомії на довготривалому етапі реабілітації.
ВПЛИВ КОМПЛЕКСНОЇ ФІЗИЧНОЇ РЕАБІЛІТАЦІЇ НА ЯКІСТЬ ЖИТТЯ ХВОРИХ З ЦЕРЕБРОВАСКУЛЯРНОЮ ПАТОЛОГІЄЮ
Authors: Єрмолаєва А. В. , Польща Л. В.
Published: February 2023

Судинні захворювання нервової системи є однією з провідних причин стійкої втрати працездатності як в Україні так і в усьому світі, поступаючись лише онкопатології та травмам. Більшу частку в структурі судинних хвороб посідають саме цереброваскулярні захворювання, зумовлені в основному повільно прогресуючими формами хронічної ішемії мозку, розвиток якої призводить до погіршення загального стану та значного зниження якості життя. Комплексне застосування реабілітаційних заходів сприятиме уповільненню темпів прогресування, вторинній профілактиці ускладнень та значному покращенню якості життя. Мета дослідження – вивчити вплив комплексної фізичної реабілітації на якість життя хворих з хронічною ішемією мозку субкомпенсованої стадії. Методи дослідження – якість життя оцінювали за допомогою електронної програми-опитувальника Medical Outcomes Study Short Form (SF-36). Для статистичного аналізу даних використовували дескриптивну статистику; порівняння середніх значень змінних здійснювали за допомогою параметричного методу t-критерію Стьюдента. Для порівняння показників малих вибірок використовували непараметричний метод (U-критерій Манна-Уітні). Результати дослідження показали що позитивний вплив впровадженої комплексної програми фізичної реабілітації знайшов своє відображення на всіх аспектах якості життя, за результатами опитувальника (SF-36), однак більш вираженими були зміни у хворих основної групи за показниками: «життєздатність» – пацієнти відмічали покращення настрою, підвищення енергійності та додавання життєвих сил; «роль фізичних проблем в обмеженні життєдіяльності» підвищення фізичної активності; «соціальна активність» бажання в спілкуванні; «роль емоційних проблем в обмеженні життєдіяльності» підвищення мотивації до самореалізації та «загальне сприйняття здоров’я» покращення загального здоров’я. Висновки – позитивний вплив впровадженої комплексної програми фізичної реабілітації знайшов своє відображення на всіх аспектах якості життя хворих, за результатами електронного опитувальника (SF-36), що свідчить про її своєчасність, значимість та ефективність.
PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN
Authors: Emayanti Kadek , Muliati Ni Ketut
Published: February 2023

This study aims to obtain empirical evidence regarding the effect of company size, audit committee and leverage on the integration of financial statements in the Indonesian Stock Exchange in the period of 2014-2018. The technique for selecting sampeli in this study is purposive sampling and obtaining as many as 18 sampi with 79 observations. Techniques of data analysis in this study are techniques of analysis of linear regression. The results of the research analysis show that the firm size variable has a positive coefficient of 0.223 with a significance value of 0.013 <0.05 so that the firm size variable has a positive influence on the integration of financial statements. The audit committee committee variable has a positive coefficient of 1.568 with a significance score of 0.049 <0.05 so that the committee variable has a positive influence on the integration of the financial statements. The leverage variable has a negative coefficient value of -0.216 with a significance value of 0.273> 0.05 so that the leverage variable does not affect the financial statement integration.
PENGARUH TEKANAN FINANSIAL, ASIMETRI INFORMASI DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT (BPR) DI KOTA DENPASAR
Authors: Kusumayanti Ni Made , Nuratama I Putu , Ayu Putu Cita
Published: February 2023

Thei purpose ofi thisi study is to obtain empirical evidence about thei influence ofi financial pressures, informationi asymmetry andi job satisfactioni on thei tendencyi ofi accountingi fraud on thei Rural Credit Banki in Denpasarli City. Thei sample in thisi study was 20 rural banks in Denpasarli with 93 respondenits. Thei method ofi determiningi thei sample usingi purposivei sampling, datal collected by distributingi questionnaires. Datal were analyzed with Descriptivei Statistical Analysis, Validity Test, Reliability Test, Classic Assumptioni Test, F Test, t Test andi Multiple Lineari Regression Analysis. From thei results ofi thisi study, it can be seen that thei financial pressure variable has a positivei influence on thei tendencyi ofi accountingi fraud where a significancei value ofi 0.002 <0.05 is obtained, so thei higheri thei financial pressure, thei tendencyi ofi accountingi fraud is increasing. Thei informationi asymmetry variable has a positivei influence on thei tendencyi ofi accountingi fraud where a significancei value ofi 0.023 <0.05 is obtained so thei higheri thei informationi asymmetry, thei tendencyi ofi accountingi fraud is increasing. Thei variable job satisfactioni has a negativei influence on thei tendencyi ofi accountingi fraud where thei significancei value obtained is 0.818> 0.05 so thei higheri thei job satisfaction, thei tendencyi ofi accountingi fraud decreases.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, WHISTLEBLOWING SYSTEM, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA
Authors: Hariawan I Made Hangga , Sumadi Ni Komang , Erlinawati Ni Wayan Alit
Published: February 2023

Prevention of fraud (fraudi) is an act or an effort to prevent or detain a person from not doing an act of fraud which is found to be detrimental. This study aims to determine the effect of competence in human resources, whistleblowingi systemi and individual morality in the face of preventive fraud (fraudi) in managing the financial management of Desai in Desai in Klungkung District. This research was conducted in all Desai offices in Klungkung District. With a total sample of 87 Desai apparatus, the sampling method used was purposive sampling. Data analysis techniques used in this research are Descriptive Statistics, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Determination Coefficient, F Test and T Test. The results of the study show that the competence of human resources does not affect the prevention of fraud (fraudi). Whistleblowingi systemi positively influences the prevention of fraud (fraudi). Individual morality has a positive effect on preventing fraud (fraudi).
ANALYSIS OF FACTOR AFFECTING PREMATURE TERMINATION OF AUDIT PROCEDURES (CASE STUDY :OF A BALI PROVINCIAL PUBLIC ACCOUNTING FIRM)
Authors: Dianti Ayu , Padnyawati Kadek Dewi , Fery Karyada I Putu
Published: February 2023

Premature termination of the audit procedure is the act of stopping the audit procedure without replacing it with another procedure. The aim of this research is to inspect effect of supervision measures, audit risk, materiality, review procedures and quality control on premature termination of audit procedures. The study populasi is all auditors who are still active work in the Bali Public Accounting Firm (KAP). The sample method used was purposive sampling with 54 respondents. The data analysis technique used is multiple linear regression. The results of the supervision action test negatively influential prematurely discontinuance of audit procedure. Audit risk own positive influential on premature discontinuance of audit procedure. Materiality own positive influential on premature discontinuance of audit procedure. Quality control and review procedure negatively premature discontinuance of audit procedure.
PROSEDUR PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT CENGKILUNG DENPASAR UTARA
Authors: Ningtias Ni Luh Dia Ayu , Pratiwi Ni Putu Trisna Windika , W Rai Dwi Andayani
Published: February 2023

LPD is a financial institution belonging to the Pakraman village that participates in the success of development, especially in the field of the village economy. The research with the title "Procedure for Providing Credit to Village Credit Institutions (LPD) in Cengkilung Traditional Village, North Denpasar", has a formulation of the problem. The purpose of this study was to determine the procedures applied by the LPD Desa Adat Cengkilung Denpasar in considering granting credit to prospective debtors. This research uses observational research methods, interviews, and documentation. The data sources used are secondary data, as well as data such as the history of the establishment of the LPD, organizational structure, creditors recapitulation, income statements, and balance sheets. This research uses comparative descriptive analysis technique. Based on the research conducted, it was found that the Cengkilung LPD in providing credit had not followed all the credit granting procedures in force in the Cengkilung Traditional Village LPD. The implementation of the credit distribution policy at the Cengkilung Traditional Village LPD has not yet referred to the prudential principle in lending.
PENGARUH KONDISI INDUSTRI, KETIDAKEFEKTIFAN PENGAWASAN DAN STRUKTUR ORGANISASI TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 â€“ 2018
Authors: Muningsih Ni Made , Muliati Ni Ketut
Published: February 2023

Financial statements are a means of information that allows parties outside the company's management to find out the condition of a company. Management tries as much as possible to describe the condition of the company well, not infrequently they even manipulate the financial statements according to what they want so that motivation can lead to fraud in financial statements by the company. This study aims to determine the effect of the opportunity factor of the fraud triangle theory by Cressey (1953) using annual reports of manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018. Based on the research results obtained simultaneously the independent variables, namely industry conditions, ineffectiveness of supervision, and organizational structure affect the dependent variable, namely financial statement fraud. However, only partially the industry conditions had a positive and significant impact on financial statement fraud. Evidenced by the results of t count = 3,396> t table = 1,977 and a significance value of 0,001 < 0,05. Future studies are expected to examine the pressure and rationalization factors of the fraud triangle theory, as well as examine other theories such as pentagon fraud and diamond fraud theory.
PENGARUH LABA TUNAI, LABA AKUNTANSI, DAN EARNING PER SHARE (EPS), TERHADAP DIVIDEN KAS PADA KAS PADA SELURUH PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018
Authors: Ariastuti Ni Putu Budi , Hutnaleontina Putu Nuniek
Published: February 2023

Thej purpose ofj thisj study isj to examine thej effectj ofj cashj earningsj, accountingj earnings andj earnings perj sharej on cashj dividendsj.Thej population inj thisj study werej allj manufacturingj companiesj listedj on thej Indonesiaj Stockj Exchangej (IDX) ofj 154 companiesj. Research samplesj usingj purposive samplingj methodj, with a totalj sample ofj 129 samplesj. Thej analysisj technique usedj isj classicalj assumptions andj multiple linearj regression analysisj.Thej results showedj thej cashj profitj variable had a positive andj significant effectj on cashj dividendsj, which wasj indicatedj by thej cashj profitj variable value ofj 0.250 andj a significant value ofj 0j.002j. Thej results ofj thej accountingj profitj variabalj have a positive andj significant effectj on cashj dividendsj, which isj indicatedj by thej variable value ofj accountingj earnings ofj 0,337 andj a significance value ofj 0,000j. While earningj perj sharej hasj a negative butj significant effectj on cashj dividendsj shown inj beta) ofj -0j.335 andj significant atj 0,000j.
PENGARUH BUDAYA ORGANISASI, KOMPETENSI APARATUR DESA DAN INTEGRITAS APARATUR TERHADAP PENCEGAHAN FRAUD YANG TERJADI DALAM PENGELOLAAN ALOKASI DANA DESA
Authors: Widyani I Gusti Ayu Agung Trisna , Wati Ni Wayan Alit Erlina
Published: February 2023

The purpose of this research is whether the organizational culture, the competence of the apparatus of desai and the integrity of the apparatus have an effect on the prevention of fraudi that occurs in managing the allocation of desai funds in the administration of the village of Blahbatuh. The object of this research is all the desai offices in the Blahbatuh district. In this research, a purposive sampling method was chosen with a total sample of 72 apparatus. The data analysis techniques used in this research are descriptive statistics, validation test, reliability test, classical assumption test, multiple linear regression, determination coefficient, F test and t test. The results of this research show that organizational culture has a positive influence on the prevention of fraudi with a positive coefficient of 0.183 with a significance value of 0.008 <0.05. This means that it supports a culture of organization and prevention of fraudi and increases this level. Apparatus competency has a positive effect on the prevention of fraudi with a positive coefficient of value of 0.466 with a significance value of 0.001 <0.05. This means that the competence of the apparatus is better and the prevention of fraudi will increase. Apparatus integration has a positive effect on the prevention of fraudi with a positive coefficient value of 0.221 with a significance value of 0.042 <0.05. This means that the stronger the integration then the prevention will be the better.
PENGARUH SISA LEBIH PEMBIAYAAN ANGGARAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL DI KABUPATEN GIANYAR TAHUN 2017-2018
Authors: Mahartiningsih Ni Komang Kharisma Mia , Yuniasih Ni Wayan
Published: February 2023

In improving public services, budget allocations must be more for the public interest like capitak expenditure. Sources of regional funding in creating regional infrastructure one of them is left over budget financing and employee spending. The aim of this research is to find out the influence remaining budget financing and employee expenditure towards capital expenditure. This research as conducted in the OPD in the Gianyar Regency with secondary data. Where the sample used is the same as the population. The study population and sample was 50.the theory used is agency theory. And the data used is secondarydata. From the research result obtained that the rest of the budget financing has not effect on capital expenditure and employee expenditure has a positive effect on capital expenditure.
PENGARUH PROFESIONALISME DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALLITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK DI BALI
Authors: Devi Ni Putu Apriliana , Suardika Anak Agung Ketut Agus
Published: February 2023

This study aims to determine thei effect ofi professionalism and professional ethics on thei considerationi ofi thei level ofi materiality in thei examinationi ofi financial statements at public accountingi firms in Balii. thei total populationi in this study was 99 auditoris spread throughout thei Public Accountingi Firm (KAP) in Balii. Based on thei considerations, 82 people were sampled in this study. thei datai analysis technique used is multiple linear regression statistical analysis. Based on thei results ofi datai analysis, thei results show that professionalism has a positive effect on thei considerationi ofi materiality level in auditingi financial statements in KAP in Balii and professional ethics has a positive effect on thei considerationi ofi materiality level in auditingi financial statements on KAP in Balii.
PENGARUH PROFESIONALISME DAN KEPUASAN KERJA TERHADAP KUALITAS AUDITI
Authors: Sukesiyanti Ni Luh Putu , Wati Ni Wayan Alit Erlina
Published: February 2023

This study aims to determine the effect of auditory professionalism and job satisfaction in the face of auditee quality at the Public Accountant Office in Bali Province. The agency theory related to the auditee problem shows that the request for auditee services arises because there is a conflict of interest between management as an agent and an owner understands as a principal. This research was conducted at the Public Accountant Office in Bali with eleven offices in 2019 with 99 auditory people as samples through the purposive sampling method. Data collection is done by distributing questionnaires. 45 questionnaires were analyzed through moderation analysis regression (MRA) technique. The results showed that professionalism had a positive effect on auditee quality with a parametric coefficient value of 0.798 with a significance level of 0.000. This means that there is a high level of professionalism so that the quality of the auditee will be higher and will be found to produce highly qualified auditee reports. Job satisfaction does not affect the auditee quality with a parametric coefficient value of 0.183 with a significance level of 0.117. This means that in order to fulfill the maximum performance of an auditory person, it must be based on the seriousness of the time which is measured by the quality of the work produced.
PENGARUH PERSONAL COST, KOMITMEN ORGANISASI, SENSITIVITAS ETIS DAN MACHIAVELLIAN TERHADAP MINAT MELAKUKAN WHISTLEBLOWING PADA ORGANISASI PERANGKAT DAERAH KABUPATEN GIANYAR
Authors: Dewi Dewa Ayu Riska Ari , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

Whistleblowingj is thej disclosure ofj violationsj or unlawful acts, reportingj by an employee or one ofj thej members ofj thej organizationj (active or non-active) regardingj violations, which may be able to influence them inj thej act ofj committingj a violation. Thej purpose ofj this study was to determine thej effect ofj personalj costj, organizational commitment, ethical sensitivity and Machiavellianj to thej interest inj whistleblowingj inj thej regional apparatus organizationj inj Gianyarj. This research was carried out inj thej Gianyarj district apparatus organizationj usingj a questionnaire technique as a dataj collectionj method. Thej number ofj samples used was 92 respondenjts usingj a nonprobality samplingj method with a purposive samplingj technique and thatj met thej sample selectionj criteria. Dataj analysis techniques usingj multiple linear regressionj analysis. Based onj thej results ofj thej analysis show thatj personalj costj and organizational commitment does not significantly influence thej interest inj doingj whistleblowingj, while ethical sensitivity and Machiavellianj have a positive and significant effect onj thej interest inj doingj whistleblowingj.