bluuebunny/crossref_metadata_2025 huggingface dataset:
Effect of gamma irradiation on microbiological and nutritional properties of the freeze-dried berries
Authors: Mašić Slobodan , Vujčić Ivica
Published: November 2021

Lyophilization or freeze-drying is the technique of removing ice or other frozen solvents from a material through sublimation and the removal of bound water molecules through the process of desorption. Drying occurs in an absolute vacuum at temperatures from −40°C to −50°C. This technique is often used for the conservation of fruits, especially berries. During this process, the water changes from frozen to gaseous, with no thawing. Due to low temperatures and the high vacuum, most microorganisms are rendered inactive during the lyophilization process. However, if there is a necessity to destroy all microorganisms from treated food, subsequent irradiation with gamma rays is an appropriate method. This paper investigated the influence of different doses of gamma radiation on lyophilized berries’ microbiological characteristics. It was shown that the radiation dose of 7 kGy is sufficient to eliminate the total number of microorganisms (excluding molds) to the extent that the number falls below the permitted limit according t o the law on the microbiological safety of foodstuffs of the Republic of Serbia, and 5 kGy is enough for molds to be rendered inactive. It was also concluded that gamma irradiation does not affect the nutritional value of lyophilized berries.
Review on Deep Learning Methods for Chest X-Ray based Abnormality Detection and Thoracic Pathology Classification
Authors: Rocha Joana , Mendonça Ana Maria , Campilho Aurélio
Published: November 2021

Backed by more powerful computational resources and optimized training routines, deep learning models have proven unprecedented performance and several benefits to extract information from chest X-ray data. This is one of the most common imaging exams, whose increasing demand is reflected in the aggravated radiologists’ workload. Consequently, healthcare would benefit from computer-aided diagnosis systems to prioritize certain exams and further identify possible pathologies. Pioneering work in chest X-ray analysis has focused on the identification of specific diseases, but to the best of the authors' knowledge no paper has specifically reviewed relevant work on abnormality detection and multi-label thoracic pathology classification. This paper focuses on those issues, selecting the leading chest X-ray based deep learning strategies for comparison. In addition, the paper discloses the current annotated public chest X-ray databases, covering the common thorax diseases.
Stochastic Diffusion Process-based Multi-Level Monte Carlo for Predictive Reliability Assessment of Distribution System
Authors: Potli Manohar , Atla Chandrasekhar Reddy
Published: November 2021

Reliability assessment of electrical distribution systems is an important criterion to determine system performance in terms of interruptions. Probabilistic assessment methods are usually used in reliability analysis to deal with uncertainties. These techniques require a longer execution time in order to account for uncertainty. Multi-Level Monte Carlo (MLMC) is an advanced Monte Carlo Simulation (MCS) approach to improve accuracy and reduce the execution time. This paper provides a systematic approach to model the static and dynamic uncertainties of Time to Failure (TTF) and Time to Repair (TTR) of power distribution components using a Stochastic Diffusion Process. Further, the Stochastic Diffusion Process is integrated into MLMC to estimate the impacts of uncertainties on reliability indices. The Euler Maruyama path discretization applied to evaluate the solution of the Stochastic Diffusion Process. The proposed Stochastic Diffusion Process-based MLMC method is integrated into a systematic failure identification technique to evaluate the distribution system reliability. The proposed method is validated with analytical and Sequential MCS methods for IEEE Roy Billinton Test Systems. Finally, the numerical results show the accuracy and fast convergence rates to handle uncertainties compared to Sequential MCS method.
Design of Low Voltage Low Power High Gain Operational Transconductance Amplifier
Authors: Durgam Rajesh , Tamil S. , Raj Nikhil
Published: November 2021

In this paper, a high gain structure of operational transconductance amplifier is presented. For low voltage operation with improved frequency response bulk driven quasi-floating gate MOSFET is used at the input. Further for achieving high gain the modified self cascode structure is used at the output. Compared to conventional self cascode the modified self cascode structure used provides higher transconductance which helps in significant boosting of gain of the amplifier. The modification is achieved by employing quasi-floating gate transistor which helps in scaling of the threshold which as a result increases the drain-to-source voltage of linear mode transistor thus changing it to saturation. This change of mode boosts the effective transconductance of self cascode MOSFET. The proposed operational transconductance amplifier when compared to its conventional showed improvement in DC gain by 30dB and also the unity gain bandwidth increases by 6 fold. The MOS models used for amplifier design are of 0.18µm CMOS technology at supply of 0.5V.
Neuron-like tubule extension of giant polymer vesicles
Authors:   Department of Applied Chemistry and Life Science, Toyohashi University of Technology, Tempaku-cho, Toyohashi, Aichi 441-8580, Japan, Yoshida Eri
Published: November 2021

Giant polymer vesicles consisting of amphiphilic diblock copolymers are helpful as artificial biomembrane models based on many similarities in their size, structure, morphological transformation, membrane permeability, etc. This paper describes the creation of neuron-like tubule extension employing the polymer vesicles. The polymerization-induced self-assembly was performed in the presence of micron-sized spherical vesicles consisting of poly(methacrylic acid)-block-poly(methyl methacrylate-random-methacrylic acid), PMAA-b-P(MMA-r-MAA), through the photo nitroxide-mediated controlled/living radical polymerization (photo-NMP) using 4-methoxy-2,2,6,6-tetramethylpiperidine-1-oxyl (MTEMPO) as the mediator. The photo-NMP of methyl methacrylate (MMA) and methacrylic acid (MAA) was carried out in an aqueous methanol solution (CH3OH/H2O = 3/1 v/v) using poly(methacrylic acid) (PMAA) end-capped with MTEMPO and the spherical vesicles of PMAA141-b-P(MMA0.831-r-MAA0.169)368 with an 11.7-mm diameter. The vesicles projected many processes on their surface during the early stage of the polymerization. As the polymerization progressed, only one or two of the processes extended to thick tubules, accompanied by the slow growth of thin tubules. Further progress of the polymerization elongated the thick tubules and caused branching of the tubules. The tubules had a vesicular structure because cup-like vesicles joined in line were formed during the initial stage of the extension. The polymerization livingness supported the tubule extension based on a linear increase in the molecular weight of the component copolymer and a negligible change in the molecular weight distribution versus the monomer conversion. The spherical vesicles were similar to the neurons in the tubule extension for the initial projection, followed by the elongation and branching. This similarity implies that the neurite extension in the neurons is related to the inherent property of the bilayer membrane.
For what reason does Raskolnikov laugh?
Authors: Ma Tszinyan
Published: November 2021

This article analyzes the resources of application of computer technologies for the purpose of visualization of the text semantic field “laughter”. The concept of “laughter” holds a special place in the works of F. M. Dostoevsky, as well as in one of the central semantic fields in the text semantic space of the novel “Crime and Punishment”. Examination of the semantic field within the space of a particular literary text allows determining the peculiarities of the authorial thesaurus within the structure of his linguistic identity. The subject of this article is the concept of “laughter” as the core of the corresponding text semantic field; determination of saturation of the text with the words belonging to a certain semantic field. Despite the fact that multiple questions related to the theory of semantic field are well studied, the scholars take interests in studying the linguistic material, denoted in field linguistics, namely development of the techniques for visualization of the semantic  network through creating cloud tags, semantic text markup, synoptic patterns, rendering, etc. The article offers one of the techniques – visualization based on construction of a plot using a specifically developed computer software. The graphic image illustrates the distribution of units of the semantic field “laughter” in the novel, which enables new interpretations of the content of Dostoevsky’s novel.
Sobre as políticas de produção e disseminação de conhecimento
Authors: Severo Cristine , Carneiro Alan Silvio Ribeiro , Brito Regina Helena Pires de
Published: November 2021

Neste artigo buscamos refletir sobre a dimensão política das práticas de produção e de disseminação de conhecimento, com enfoque na esfera acadêmica. A partir do âmbito das políticas linguísticas, debatemos o regime de produção de saberes legitimados, atentando para o papel da língua, especialmente aqueles localizados no Sul Global. O texto enfoca três elementos: (i) Em atenção aos movimentos #Rhodesmustfall e #Feesmustfall (2015-2017), buscamos refletir sobre o modelo de formação no ensino superior na África do Sul, incluindo políticas linguísticas a favor do multilinguismo e da a construção de horizontes que revertam a injustiça epistêmica. (ii) Além disso, em diálogo com o o Plano de Ação de Brasília (PAB) para a promoção, a difusão e a projeção da Língua Portuguesa, enfocamos a internacionalização da língua portuguesa, sinalizando para o papel desempenhado por essa língua em políticas tanto de inclusão, como de exclusão e invisibilização da diversidade cultural e linguística, especialmente na relação Sul-Sul; (iii) Em reconhecimento à importância da autoria na esfera de produção intelectual, discorremos sobre o conceito de lugar de fala e a política de citação com fins de problematizar a centralidade conferida aos pesquisadores, saberes e línguas do Norte, notadamente o inglês, na política de produção e disseminação. Finalmente, argumentamos que uma política que opere a favor da justiça epistêmica deve ser capaz de rever as regras do jogo, atentando para as relações históricas de poder que contribuiram para gerar geopolíticas e economias do conhecimento centrais e periféricas.
Head, chest and limbs mine-explosive wounds
Authors: Tulupov A. N. , Manukovskiy V. A. , Savello V. E. , Besaev G. M. , Demko A. E. , Bagdasaryants V. G. , Tamaev T. I.
Published: November 2021

The article presents the experience of treating wounded K., 29 years old, who, as a result of the suicide bombing of a homemade shell-free explosive device in a moving car of the St. Petersburg Metro 03.04.2017 received a severe mine-explosive combined wound to the head, chest and limbs with a fragmented blind skull. The trauma was accompanied by brain damage, a fracture of the cranial vault bones, lungs contusion, and fragmented fracture of the right tibia bones. The patient underwent sequential bifrontal decompressive craniotomy, external fixation of the right shin bones fractures, blocked intramedullary osteosynthesis of the latter, dura mater plasty, cranioplasty with a titanium plate after its computer modeling. The complex treatment allowed the patient to be discharged from the hospital after 4 months in a satisfactory condition.
Use of negative pressure in the treatment of anaerobic non-clostridial perineal infection
Authors: Salazar Mun'oz B. A.
Published: November 2021

The article presents a clinical case of a successful complex treatment anaerobic non-clostridial perineal infection in a 54-year-old patient with long-term diabetes mellitus. Particular attention is paid to the possibilities of local treatment using negative pressure wound therapy in the management of this patients category.
Endovascular retrieval of an inferior vena cava filter penetrating the false lumen of a chronic aortic dissection, with concomitant iliocaval reconstruction
Authors: Dabbous Howard H. , Loya Mohammed F. , Khaja Minhaj S. , Majdalany Bill S.
Published: November 2021

Inferior vena cava filter (IVCF) placement is indicated in patients with acute venous thromboembolism who cannot be adequately anticoagulated or have failed anticoagulation. Prompt IVCF retrieval decreases the risk of complications associated with longer dwell times including fracture, penetration, and further thromboembolic events. Endovascular IVCF retrieval has been performed despite penetration into adjacent structures including the aorta; however, penetration into the false lumen of an aortic dissection is rarely seen. This case report describes endovascular management of an 11 year old IVCF that caused iliocaval thrombosis and penetrated the false lumen of a chronic type B aortic dissection.
Exceptional electrostatic phenomenon in ultrathin nanorods: the terminal σ‑hole
Authors: Xu Hengyue , Guan Daqin
Published: November 2021

An in-depth understanding of the physicochemical properties of nanorods during the initial growth process has a profound impact on the rational design of high-performance nanorods catalysts. Herein, we conducted a systematic DFT study on the transition metal Co, Ni and alloyed nanoclusters/rods systems to simulate an atomic process from the initial nanoclusters growth to nanorods/wires. We found that the highly active sites of nanorods depend on an interesting electrostatic phenomenon. The surface electrostatic potential analysis shows that all nanoclusters and nanorods structures have formed σ-hole. Unlike nanoclusters, the σ-hole only appears at terminal sites in nanorods, called terminal σ-hole. The elemental composition in nanorods has a certain influence on the maximal surface electrostatic potential (VS,max) i.e., terminal σ-hole. Interestingly, we found that the terminal σ-hole formed in nanorods is generally higher in magnitude than smaller nanoclusters. First-principle calculations show that terminal σ-hole is closely related to the physicochemical activities of nanorods. For example, the work function of the directions forming terminal σ-hole is smaller than other directions. More interestingly, we found that in almost all nanorods, compared with other atoms, the d-orbital of the atoms forming terminal σ‑hole shifts close to the Fermi level and exhibits a shallower d-band center, showing higher chemical activity. In short, it is the first time that we discovered terminal σ-hole in nanorods, explained the theoretical basis of terminal σ-hole in nanorod systems, and provided theoretical guidance for the rational design of high-performance nanorods catalysts.
Kadınların Pap Smear Testi Öncesi Kaygı Düzeylerinin ve Etkileyen Etmenlerin İncelenmesi
Authors: GEMİCİ Gülin , TAŞÇI DURAN Emel
Published: November 2021

Amaç: Çalışmanın amacı, pap smear testi yaptıracak kadınların test öncesi kaygı düzeylerinin ve etkileyen etmenlerin incelenmesidir.Materyal ve Metot: Araştırma tanımlayıcı tiptedir. Araştırmanın örneklemini Isparta KETEM’de 07 Mart – 27 Mayıs 2016 tarihleri arasında Pap smear testi yaptırmak için gelen 300 kadın oluşturmuştur. Araştırmada veri toplama aracı olarak, anket formu ve sürekli-durumluk kaygı envanteri kullanılmıştır.Bulgular: Akrabaları arasında kanser teşhisi konmuş olma durumu ile kadınların sürekli kaygı puanları arasında istatistiksel olarak anlamlı fark vardır (p<0,05). Kadınların sürekli ve durumluk kaygı düzeyleri test öncesi bilgi alma durumlarına göre farklılaşmakta olup sürekli kaygı puanlarını etkilemektedir (p<0,05). Test ile ilgili açıklama yapılmama durumu sürekli ve durumluk kaygı puanlarını etkilemektedir (p<0,05).Sonuç: Kadınların akrabaları arasında kanser vakası olması, test öncesi bilgi alma durumları, uygulayıcının cinsiyeti, test ile ilgili açıklama yapılma durumu ve eğitim değişkenlerinin pap smear testi öncesi durumluk-sürekli kaygı puanlarını etkilediği saptanmıştır.
MEWUJUDKAN MAQASHID SHARIAH DENGAN MENERAPKAN GOOD GOVERNANCE BUSINESS SHARIAH
Authors: Oktavendi Tri Wahyu
Published: November 2021

This study aims to prove the relationship between the Good Governance Business Shariah and Maqashid Shariah. The population used is a Sharia Commercial Bank in Indonesia registered with Bank Indonesia in 2015-2017. This study uses Pearson model correlation analysis. The results of the study show that from the three Maqashid Syariah variables there is only one variable that has a relationship. The variable that is influential is the Variable Goal of Justice. This means that the application of GGBS can stimulate the realization of the Goal of Justice. For Variables of Educational Objectives and Welfare Objectives there is no relationship with Good Governance Business Shariah.
DETERMINANT FACTORS OF MSME FINANCING IN ISLAMIC BANK (STUDY CASE IN INDONESIA)
Authors: Pramono Irena Paramita , Hartanto Rudy , Apriliana Tria
Published: November 2021

Micro, Small and Medium Enterprise (MSME) is an important segment of the Indonesian economy. The amount of MSME in Indonesia is 99,9% of the total entrepreneurs, it has high employment absorption and has a big contribution to the GDP. Despite the importance of MSME in Indonesia, financing, and lack of information become the main problem in MSMEs growth. In addition to financial assistance, Indonesia's MSMEs also need partner and guidance to help them grow. Islamic bank is an important segment in Indonesia's banking industry. We believe with a good coherency within Islamic Bank and MSME, both can support each other better either in financial aspect and management aspect. Therefore this research try to give an understanding what is the determinant factors of Islamic Bank financing for MSME, either in bank umum syariah and unit usaha syariah. This research use time series data of Islamic Bank financing, which monthly released by Otoritas Jasa Keuangan. There are several factors examined in this paper, which are Net Performing Financing (NPF), Return On Financing (ROA), Third Party Funds or Dana Pihak Ketiga (DPK), number of offices, number of workers and policy rate.
Pengaruh Earning Per Share (EPS),Leverage, Ukuran Perusahaan, Dan Tax Planning terhadap Return saham perusahaan (Studi kasus pada perusahaan sub sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode waktu 2013 -2017)
Authors: Ayem Sri , Astuti Bernadeta
Published: November 2021

This study aims to determine the effect of Earning Per Share (EPS), leverage, firm size, and tax planning to the stock return. This research is causality. The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2013 to 2017.data collection methods in this study using purposive sampling. Data analysis technique used is multiple linier regression. The classical assumption test used in this research are normality test, multicollinerarity test, heteroscedasticity test, and autocorrelation test. The result of Earning Per Share (EPS) significant positive on stock returns in corporate banking, leverage and firm size significant negative effect on stock returns in corporate banking, and tax planning significant positive on stock returns in corporate banking.Keyword: Earning Per Share (EPS), leverage, firm size, and tax planning, stock return Â
PENGARUH KOMPETENSI, INDEPENDENSI, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus Kantor Akuntan Publik Di Kota Yogyakarta)
Authors: Lele Biri Stefani Fransiska
Published: November 2021

Tujuan dari penelitian ini adalah untuk mengetahu pengaruh kompetensi, independensi, dan fee audit terhadap kualitas audit pada Kantor Akuntan Publi (KAP ) yang terdapat di kota Yogyakarta. Pengambilan sampel dilakukan dengan metode purposive Sampling, dengan jumlah 39 auditor, metode yang digunakan adalah metode kuantitatif, dengan pengujian asumsi klasik dan linear berganda. Variabel ini terdiri dari kompetensi, independensi, fee audit, dan kualitas audit. Hasil penelitian ini menunjukkan bahwa secara simultas kompetensi, independensi, fee audit berpengaruh terhadap kualitas audit dengan nilai signifikansi uji-F sebesar 0,000. Secara parsial Independensi berpengaruh secara parsial 0,00 dan kompetensi dan fee audit tidak berpengaruh secara pasial terhadap kualitas audit dengan nilai 0,206 dan 0,813. Hasil penelitian tersebut dapat disimpulakan independesi berpengaruh positif terhadap kualitas audit, sedangkan kompetensi dan fee audit tidak berpengaruh negatif terhadap kualitas audit
PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Authors: ALWI HAPIDZ
Published: November 2021

ABSTRACTÂ The purpose of this study is to examine the effect of profitability, firm size, and leverage proxied into corporate characteristics, managerial ownership and institutional ownership proxied into good corporate governance towards corporate social responsibility disclosure. The dependent variable is disclosure of corporate social responsibility. Independent variables are profitability, company size, leverage, managerial ownership and institutional ownership. This study uses secondary data from annual reports and sustainability reports on Listed Companies in KOMPAS 100 on the Indonesia Stock Exchange in 2014-2017. Samples are 100 companies. This study uses a purposive sampling method and multiple linear regression as an analysis method. Before the regression test, it was tested using the classic assumption test. The results of this study indicate that company size and institutions do not have a significant effect on CSR disclosure while profitability, leverage, and managerial ownershipÂ
Faktor-Faktor yang Mempengaruhi Kinerja Manajerial Perangkat Desa (Studi pada Perangkat Desa di Kabupaten Sumbawa)
Authors: Wahyudi Agus , Ngumar Sutjipto , Suryono Bambang
Published: November 2021

Penelitian ini bertujuan untuk menguji pengaruh partisipasi penyusunan anggaran, akuntabilitas publik, pemanfataan aplikasi sistem keuangan desa, dan sistem pengendalian intern terhadap kinerja manajerial perangkat desa. Penelitian ini merupakan penelitian kuantitatif yang bersifat asosiatif. Penelitian ini dilakukan pada perangkat desa yang berada di wilayah Kabupaten Sumbawa dengan responden yakni kepala desa dan ketua badan permusyawaratan. Jumlah desa yang menjadi responden yakni berjumlah 75 desa sehingga total responden berjumlah 150 responden. Hasil penelitian menunjukkan bahwa sebesar 38,6% variabel partisipasi penyusunan anggaran, akuntabilitas publik, pemanfataan aplikasi sistem keuangan desa, dan sistem pengendalian intern mampu menjelaskan variabel kinerja manajerial perangkat desa. Hasil statistik menunjukkan bahwa partisipasi penyusunan anggaran, akuntabilitas publik, dan pemanfaatan aplikasi sistem keuangan desa berpengaruh positif terhadap kinerja manajerial perangkat desa, sedangkan sistem pengendalian intern tidak berpengaruh terhadap kinerja manajerial perangkat desa, tidak berpengaruhnya sistem pengendalian intern terhadap kinerja manajerial dipengaruhi oleh beberapa hal diantaranya di mana perangkat desa hanyalah sebagai pelaksana yang bekerja sesuai dengan job desk-nya, perangkat desa hanya akan berfokus pada apa yang dikerjakan dan dibebankan bukan bertanggungjawab terhadap kebijakan pelaksanaan pengendalian intern, dan minimnya sumber daya manusia yang menjadi perangkat desa.
Penerapan SAK ETAP, Kinerja Usaha, dan Keberlanjutan UMKM di Provinsi Daerah Istimewa Yogyakarta
Authors: Pramudiati Ningrum , Putri Anandita Zulia , Basri Anindita Imam
Published: November 2021

This research purports to validate the influence of The Indonesian AccountingÂ Standards for Non-Publicly-Accountable Entities (SAK ETAP) on the business performance and sustainability of micro and small business (UMKM). In addition this research purports to measure the influence of business performance on UKMâ€™s sustainability. This research is based on primary data in the form of questionnaire using purposive sampling method and interview with selected sources. This research is expected to provide benefit for UMKM owners in their financial reports practice according SAK ETAP as to improve their business performance and sustainability. This research delineates the correlation between the implementation of SAK ETAP and the sustainability of UMKM business as mediating variable not yet found in any previous study.Â Â  Keywords: the implementation of SAK ETAP, business performance, UMKMâ€™s sustainability
PERAN KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE
Authors: Oktaviani Dwi
Published: November 2021

Tax revenue in Indonesia has not reach an optimum number because the revenue target has not fulfilled yet. This condition alleged because the tax avoidance practices that done by company is still high. This phenomenan becomes background of the need to examine what factors that influence the company in practicing tax avoidance. This research aims to analyze the influence of executive character, firm size, and profitability on tax avoidance with institutional ownership as moderating variable. The population in this study is property, real estate, and construction companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique used is purposive sampling technique and obtain 35 samples with 175 units of analysis. The data analysis tool used is panel regression using the Eviews program version 9.0. The result of this study prove that the executive character and firm size has a significant positive effect on tax avoidance, while profitability does not significantly influence on tax avoidance. Meanwhile, institusional ownership is not able to moderate the influence of executive character, firm size and profitability on tax avoidance.
The Effect Of Managerial and Institutional Ownership Towards Earnings Management With Profitability As Moderating Variable
Authors: Prayogi Agung , Setyorini Christina Tri
Published: November 2021

This research aims to predict the effect of managerial ownership and institutional ownership towards earnings management with profitability as moderating variable. Â The population of this research is 52 consumer goods industrial companies that are listed in Indonesia Stock Exchange year 2016-2018. The sample of this research consists of 18 consumer goods industrial companies which are chosen using purposive sampling method. Technique of data analysis carried out in this research are multiple linear regression analysis and moderated regression analysis. The result of the research states that managerial ownership does not affect negatively towards the earnings management. That is because the managerial ownership is not capable to be the media of the corporate governance which could decrease interest disharmony between management with owner or shareholder. Â Besides, the percentage of managerial ownership in Indonesia is still low. So does institutional ownership does not negatively affect the earning management. It is because there are many institutions that less active in giving pressure to management activity and lacks of supervision towards the managementâ€™s work. Meanwhile, profitability with return on assets proxy is not able to weaken the effect of managerial ownership and institutional ownership towards earnings management. From the result of the research, it can be concluded that companies should increase the implementation of good corporate governance to decrease the practice of earning management. Besides, investors should be careful in their investments activities of a company.
Relevansi Nilai Informasi Akuntansi Terhadap Harga Saham
Authors: Sudaryati Dwi
Published: November 2021

Laporan keuangan merupakan informasi akuntansi yang menggambarkan kondisi perusahaan yang sesungguhnya. Informasi akuntansi relevance apabila dapat mempengaruhi pengambilan keputusan penggunanya. Likuiditas, profitabilitas dan leverage merupakan informasi penting yang terkandung dalam laporan keuangan. Penelitian ini bertujuan untuk menguji relevansi nilai informasi akuntansi (likuiditas, profitabilitas, leverage) terhadap harga saham. Â Penelitian ini dilakukan karena masih terdapat perbedaan hasil penelitian terdahulu, serta diharapkan dapat digunakan sebagai prediksi fluktuasi harga saham. Objek penelitian ini adalah 36 perusahaan sector pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Alat analisis yang digunakan adalah analisis statistic regresi linier berganda. Hasil penelitian menunjukkan bahwa likuiditas memiliki relevansi nilai terhadap harga saham, sedangkan profitabilitas dan leverage tidak memiliki relevansi nilai terhadap harga saham.
DETERMINAN AUDIT REPORT LAG (STUDI EMPIRIK PADA PERUSAHAAN LQ-45 TAHUN 2014-2018)
Authors: Yahya Adibah
Published: November 2021

The company's financial performance for each period is always reported in the form of audited financial reports, especially for companies listed on the Indonesia Stock Exchange (IDX). In the submission of the audit report, there is a time difference between the end of the fiscal year and the date of issuance of the audit report, which is called the audit report lag. The factors that affect the audit report lag include company size (Size), Return On Assets (ROA), Financial Distress (FD) and the size of the Public Accounting Firm (KAP). This study aims to determine the effect of these factors on the audit report lag (ARL). The research method used in this research is multiple linear regression analysis method, with a sample of companies LQ-45 listed on the IDX in 2014-2018. The results of the analysis show that simultaneously Size, ROA, FD and KAP have an effect on ARL, while Size and KAP partially affects ARL, ROA and FD have no effect on ARL.
ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL
Authors: Lingga Ita Salsalina , Carolina Verani - , Hidayat Vinny Stephanie , Permana Wayan Feri
Published: November 2021

This research focuses on examining factors that affect taxpayerâ€™s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). The analysis unit in this research consists of lecturers from state and private universities in Indonesia, where questionnaires are used to collect primaryÂ data. This research findings show that perceived ease of use and perceived usefulnessaffect taxpayersâ€™ willingness to use e-filing which in turn affects the actual e-filing usage. The result of this study is intended to resolve the issue of low taxpayerâ€™s intention toward e-filing use in tax reporting.
GREEN ACCOUNTING FOR SUSTAINABLE DEVELOPMENT: CASE STUDY OF INDONESIAâ€™S MANUFACTURING SECTOR
Authors: Nabila Rifda
Published: November 2021

The purpose of this study was to examine the influence of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs) with Environmental Disclosure as an intervening variable. The population in this study is aÂ manufacturing company listed on theÂ  Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2015-2019. The research sample is 27 companies, with purposive sampling method of data collection. Types of data used is secondary. The analysis data technique and hypothesis testing using SmartPLS software. The results showed that the Green Accounting significantly positive effect on Environmental Disclosure and Environmental Disclosure significantly positive effect on Sustainable Development Goals (SDGs). However, the test results showed that, Environmental Performance does not significantly positive effect on Environmental Disclosure and Environmental Disclosure is not able to mediate the effect of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs)
Pengaruh Thin Capitalization dan Karakter Eksekutif Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Terhadap Penghindaran Pajak dalam Perspektif Corporate Life Cycle
Authors: Abdillah Muhammad Fikkih , Yulianti Nur Wachidah
Published: November 2021

Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization dan karakter eksekutif terhadap penghindaran pajak dalam perspektif corporate life cycle. Penelitian ini juga menguji apakah kepemilikan institusional dapat memperkuat atau memperlemah pengaruh thin capitalization dan karakter eksekutif terhadap penghindaran pajak.Penelitian ini menggunakan data sekuder dengan melihat laporan keuangan perusahaan syariah yang terdaftar di Jakarta Islamic Index 70 (JII70) selama periode 2018-2019. Sampel tersebut diseleksi menggunakan metode purposive sampling sehingga diperoleh sebanyak 75 sampel yang kemudian dikelompokkan berdasarkan corporate life cycle. Metode analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis dengan menggunakan alat analisis data SPSS 25.Hasil penelitian menunjukkan bahwa pada tahap mature thin capitalization berpengaruh terhadap penghindaran pajak, sementara karakter eksekutif tidak berpengaruh terhadap penghindaran pajak. Serta kepemilikan institusional merupakan variable pemoderasi antara thin capitalization dengan penghindaran pajak. Sedangkan pada tahap decline hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap penghindaran pajak, sementara thin capitalization tidak berpengaruh terhadap penghindaran pajak. Serta kepemilikan institusional merupakan variable pemoderasi antara karakter eksekutif dengan penghindaran pajak.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI MELAKUKAN VOLUNTARY AUDITOR SWITCHING
Authors: Benianto Nugroho teguh
Published: November 2021

Auditorâ€™s Independence issue is the main cause why companies must do auditor switching mandatorily. Many questions rise when actually there were some companies did voluntary auditor switching outside the rule of auditor switching KMK No. 359/KMK.06/2003 which has been revised to be PMK No. 17/PMK.01/2008. This research is purposed to find empirical evidences about the factors that influence manufacturing companies which are listed in BEI to do voluntary auditor switching. Variables that are used in this research are going concern opinion (OGC), management changes (PM), auditorâ€™s reputation (RA), financial distress (KK), auditorâ€™s fee (LNFEE), and voluntary auditor switching (SWITCH).The data being used is from manufacturing company which is listed in BEI in 2007-2010 period. Data collecting method which used in this research is method purposive sampling, that based on criteria which has been determined before. Based on the method purposive sampling, research sample total is 276 companies. Hypothesis in this research are tested by logistic regression analytical method.Result of this research indicates that variable having which significantly effect the voluntary auditor switching is auditor reputation. On the other hand,other variables like going concern opinion, management changes, financial distress, and auditorâ€™s fee do not have significant effect on company decision to do voluntary auditor switching.
A review of common diseases of pineapple: the causal pathogens, disease
symptoms, and available control measures
Authors: Sapak Z. , Mohd Faisol Mahadeven A.N. , M.H. Nurul Farhana , S. Norsahira , A.W. Mohd Zafri
Published: November 2021

Pineapple is a perennial fruit-bearing tropical plant that belongs to the Bromeliaceae
family, which has more than 2500 species. Pineapple is known excellent source of
minerals and vitamins. It produces substantial calcium, potassium, glucose, the proteindigesting enzyme bromelain, fibre, vitamin A, B and C. In Malaysia, twelve registered
varieties of pineapple have been introduced and commercially planted such as Moris
(AC1), Sarawak (AC2), Gandul (AC3), Maspine (AC4), Josapine (AC5) Yankee (AC6)
Moris Gajah (AC7), N36 (AC8), MD2 (AC9), View of Sunset (AC10), Madu Kaca
(AC11), and Keningau Diamond (AC12). The disease is one of the important factors that
can contribute to the huge losses of pineapple yield worldwide. This review paper aimed
to discuss the main diseases of pineapple and their control management, particularly in
Malaysia. The common diseases of pineapple that cause significant yield losses in the
farms such as mealybug wilt-associated virus, bacterial heart rot, fruit collapse, butt rot,
fruitlet core rot, black rot, yeasty and fusariosis are highlighted and discussed in detail on
the causal pathogens, disease symptoms and signs, disease infection and development.
The available control measures for managing pineapple diseases were also included in this
paper.
The contents availability of N, P, K, and Mg in empty fruit composting of oil
palms with symbiont bacteria from rhinoceros beetle larvae (Oryctes rhinoceros)
(Coleoptera: Scarabidae)
Authors: Sitanggang F.S.D. , Marheni  , Ginting J.
Published: November 2021

The using of palm oil waste had not been optimal lately. It could be seen in oil empty fruit
bunches (EFB). It was placed along the oil palm plantations. The condition was not only
the trigger of air pollution but also could invite rhinoceros beetle pests (Oryctes
rhinoceros) to lay their eggs and carry out reproductive activities due to availability
organic matter of the trees. Oil palm plants required large amounts of macro nutrients,
especially potassium. However, the potassium nutrient was found in EFB was too slow
available because of its relatively long breakdown. That was the reason why it was needed
a method of using EFB waste into a capable of high use value product, environmentally
friendly, and could give a lot of benefits to oil palm farmers. The purpose of this study
was to determine the availability of nutrient content in EFB composting by the using of
symbiont bacteria from larvae O. rhinoceros. The research was experimentally conducted
a factorial randomized block design (RBD) with 2 factors, namely the type of bacteria and
the time of decomposition. The composting stage was carried out by coarsely chopping
the EFB then 75 ml of bacterial culture was applied to 1 kg of EFB. Analysis, results
indicated C/N ratio (35.56% and 36.97%) and high K content (1.64% and 1.48%). The
EFB composting method is achievable in 6 weeks with activators of Bacillus
stratosphericus and Bacillus siamensis.
Application of Millisecond Fast Compression Technology in Materials Science
Authors:   Jinghua Innovation Group Chemical Company, Hengshui, Hebei, 053000, China, Xu Changqin
Published: November 2021

The research on the effect of millisecond fast compression on the structure and properties of materials is still in its infancy, it is of great scientific significance to improve the experimental technology of rapid compression and to continuously and deeply carry out the research on the high-pressure physical properties of materials and the preparation of new materials under rapid compression. The paper introduces 4 kinds of millisecond-level rapid compression experimental techniques, briefly describes the application of rapid compression technology in materials science, including preparing amorphous materials, measuring Grüneisen parameters and W-J parameters, and studying phase transition kinetics.
Applications of Synthetic Biology in Materials Science
Authors:   Nanjing University of Science and Technology, Nanjing, Jiangsu, 210094, China, Shang Chao
Published: November 2021

Materials are the basis for human being survival and social development. To keep abreast with the increasing needs from all aspects of human society, there are huge needs in the development of advanced materials as well as high-efficiency but low-cost manufacturing strategies that are both sustainable and tunable. Synthetic biology, a new engineering principle taking gene regulation and engineering design as the core, greatly promotes the development of life sciences. This discipline has also contributed to the development of material sciences and will continuously bring new ideas to future new material design. In this paper, we review recent advances in applications of synthetic biology in material sciences, with the focus on how synthetic biology could enable synthesis of new polymeric biomaterials and inorganic materials, phage display and directed evolution of proteins relevant to materials development, living functional materials, engineered bacteria-regulated artificial photosynthesis system as well as applications of gene circuits for material sciences.
Engaging Pre-Service and In-Service Teachers in Online Mathematics Teaching and Learning: Problems and Possibilities
Authors: Pourdavood Roland G , Song Xuan
Published: November 2021

Many pre-service and in-service mathematics teachers have reflected vulnerabilities and unpreparedness for online teaching during the period of the COVID-19 pandemic. They searched for supports and resources to enhance their knowledge, skills, and dispositions relative to online teaching and learning. However, there is no clear path towards reaching these goals. This qualitative and interpretive research focuses on 48 pre-service and in-service teachers’ online teaching and learning experiences; while they were engaged in a semester-long mathematics-method course. The findings of this study suggest that factors, like interactions, communication, and peer support impact the pre-service and the in-service mathematics teachers’ beliefs and practices toward online teaching and learning. The findings also suggest that social and cultural factors, such as knowing and understanding students’ cultural background, access and equity in mathematics education, learners’ social and emotional development, and parents’ involvement influence mathematics teachers’ practices regarding online teaching and learning. The findings indicate that the transformation from in-person to online learning requires the enhancement of pre-service and in-service mathematics teachers’ online preparations, particularly in the areas of technology, pedagogy, communication skills, and classroom management.
Compressibility and consolidation properties of Santos soft clay near Barnabé Island
Authors: Aguiar Vitor , Andrade Maurício , Martins Ian Schumann Marques , Rémy Jean Pierre , Santa Maria Paulo
Published: November 2021

A geotechnical study based on characterization tests and seventy incremental loading one-dimensional consolidation tests was carried out on high-quality undisturbed samples taken from Santos Harbor Channel subsoil near to Barnabé Island, where a pilot embankment was built. The characterization profiles revealed a stratigraphy following the pattern described by Massad (2009), with a 9 m-thick fluvial-lagoon-bay sediments (SFL) clay layer. The consolidation tests were performed following two loading criteria. In criterion A (series one tests), a new loading was applied whenever the strain rate (ε) reached 10-6 s-1, the highest integer power of 10 after the “end of primary” consolidation for double drained 2 cm thick specimens. In criterion B (series two tests), the standard procedure of 24 hour-long stages was adopted. Criterion A reduced the total duration of the consolidation tests from ten to about three days. The preconsolidation (yield) stress (σ’p) and the compressibility parameters Cc and Cr obtained from “e versus σ’v (log)” compression curves of all tests are provided. Series two tests showed that the 24-hour “e versus σ’v (log)” compression curves are translated to the left of the ε = 10-6 s-1 “e versus σ’v (log)” compression curves, keeping Cr and Cc average values unchanged, but decreasing σ’p by about 8%. The SFL clay Cc/(1+e0) values obtained herein are higher than those presented by Massad (2009) due to the higher-quality samples tested in this study. It is shown that it is feasible to carry out a high-quality laboratory test program for design purposes following current standards.
JANDARMA KARAKOLU KURULUŞ YERİNİN AHP-TOPSIS TABANLI BİR MATEMATİKSEL MODEL İLE SEÇİMİ VE CAS/CBS İLE ANALİZİ; BİR İLİMİZDE UYGULAMA
Authors: ABDULVAHİTOĞLU Adnan , MACİT İrfan , KOYUNCU Melik
Published: November 2021

Küreselleşmenin, nüfus artışının ve teknolojideki hızlı değişimin getirdiği dinamik ortam; ülkelerin iç ve dış güvenlik algılarının belirsizleşmesine ve güvenlik paradigmalarının değişmesine neden olmaktadır. Bu nedenle kamu düzeni ile ulusal güvenliğe yönelik tehditler de farklılaşmaktadır. Bu bağlamda terörizm, ayrılıkçı ve bölücü hareketler, etnik ve dini çatışmalar, göçmen kaçakçılığı, uluslararası organize suçlar vb. asimetrik tehditler, yeni değişkenler olarak ortaya çıkmaktadır. Bu husus güvenlik algılarının da büyük ölçüde değişmesine neden olmaktadır. Bununla birlikte hızla artan dünya nüfusunun ihtiyaç duyduğu kaynaklar da hızla tükenmektedir. İnsanların ihtiyaçlarının karşılanamaması nedeniyle ortaya çıkan toplumsal kargaşa ve ekonomik sorunlar kamu düzeninin bozulmasına neden olmaktadır. Ayrıca teknolojik gelişmelere paralel olarak artan suç ve suç çeşitleri, ülkelerin en önemli güvenlik sorunu haline gelmektedir.

Türkiye’de iç güvenlik ve kamu düzeni polis, jandarma ve sahil güvenlik birimlerince sağlanmaktadır. Jandarma, sorumluluk bölgesinde jandarma karakolları vasıtasıyla emniyet ve asayişi sağlamaktadır. Bu çalışmada, jandarma karakollarının kuruluş yerleri, Çok Kriterli Karar Verme(ÇKKV) yöntemleri tabanlı Karma Tam Sayılı Programlama ile belirlenerek, sezgiler ve duygulardan uzak en uygun karar verilmiş olunacaktır. Daha sonra tespit edilen kuruluş yeri, Coğrafi Analiz Sistemi(CAS) ve Coğrafi Bilgi Sistemi(CBS) kullanılarak analiz edilecektir.
ASAYİŞ HİZMETLERİNDE TEKNOLOJİ KABUL MODELİ: GEÇERLİK VE GÜVENİRLİK ÇALIŞMASI
Authors: ARIK Güray , SEFEROĞLU Süleyman Sadi
Published: November 2021

Bu çalışmada, asayiş hizmetlerinde görev yapan personelin BİT kabul düzeylerini betimleyen bir teknoloji kabul modeli önerilmiştir. Bu amaç doğrultusunda 371 katılımcının yer aldığı çalışmanın verileri, t-testi, ANOVA ve yapısal eşitlik modellemesinden yararlanılarak analiz edilmiştir. Analiz sonucunda, sekiz faktörlü bir teknoloji kabul yapısı ortaya konmuştur. Geçerlik ve güvenirlik ölçütleri sağlanan modelin faktörleri arasında anlamlı ilişkiler bulunmuştur. Faktörler arası ilişkileri tespit etmek için yapısal eşitlik modellemesi analizi yapılmıştır. Modelin endojen değişkenleri (algılanan kullanım kolaylığı, algılanan fayda ve davranışsal niyet) hem kendi aralarında hem de modelin eksojen bağımsız değişkenleri ile (teknoloji öz-yeterliği, algılanan zevk, öznel norm ve kaygı) anlamlı ilişkilere sahiptir. Ayrıca, bazı demografik özellik ve kişi bilgileri ile model faktörleri arasında anlamlı ilişkiler tespit edilmiştir. Çalışmanın, asayiş hizmetlerinde teknolojinin kabulü ve benimsenmesi konularındaki yapılacak çalışmalara fayda sağlayacağı değerlendirilmektedir.