bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Angiotensin-Converting Enzyme Gene Polymorphisms in the Coronary Slow Flow Phenomenon at South Sumatra, Indonesia Population
Authors: Ghanie Ali , Partan Radiyati Umi , Indrajaya Taufik , Ali Zulkhair , Saleh Mgs Irsan , Hidayat Rachmat
Published: July 2020

BACKGROUND: The coronary slow flow phenomenon (CSFP) is believed to be affected by endothelial dysfunction ruled by renin, angiotensin, aldosterone, and the angiotensin-converting enzyme (ACE). The gene of ACE has been characterized in humans by a major insertion (I)/deletion (D) polymorphism. Serum ACE levels were associated with I/D polymorphism in the ACE-encoding gene.
AIM: This study explored and analyzed the role of ACE gene polymorphism risk factors with the incidence of CSFP in the population of South Sumatra, Indonesia.
METHODS: This study was a cross-sectional analytic observational study. A total of 112 CSFP and non- CSFP patients participated in this study. Blood was obtained from the study subjects then processed. Angiotensin I and aldosterone levels were examined using the enzyme-linked immunosorbent assay. The Judkins method was used in the assessment of coronary angiography, which was carried out through the femoral artery. For the examination of ACE I/D polymorphisms, genome deoxyribonucleic acid was extracted from blood cells (leukocytes), using the Wizard’s purification system and examined using the polymerase chain reaction method. All data were evaluated through the Chi-square test, two samples t-test, and Mann–Whitney U-test. All tests used two-sided significance and p < 0.05 was considered statistically significant.
RESULTS: ACE I/D gene polymorphism possessed a significant effect in increasing the risk of CSFP. Genotype II polymorphism increased the risk of CSFP as much as 6.9 times compared to individuals with ID/DD genotype. The existence of allele I increased the risk of CSFP 5.7 times compared to allele D. Levels of angiotensin I and aldosterone were increased significantly in patients with CSFP.
CONCLUSION: ACE I/D gene polymorphism possessed a significant effect in increasing the risk of CSFP. Genotype of II was the risk factor for the development of CSFP in population of South Sumatra, Indonesia.
Antidepressant Effect of Cinnamon (Cinnamomum burmannii) Bark Extract in Chronic Stress-Induced Rats
Authors: Parisa Nita , Hidayat Rachmat , Maritska Ziske , Prananjaya Bintang Arroyantri
Published: July 2020

BACKGROUND: Depression is a psychiatric disorder that has become a serious health problem in the past decade. This disorder is characterized by prolonged dysphoric mood, and in more severe condition would result in decreased self-care and even life-threatening action. Serotonin is believed to play a role in the regulation of mood elation in depressive disorders. Decreased levels of serotonin in the hippocampus will cause an increased dopamine in mesolimbic dopamine neuronal cells. An effective and commonly used drug is the selective serotonin reuptake inhibitor, namely, fluoxetine. However, this agent has so many side effects, one of them is erectile dysfunction. In order to find the better treatment, exploration and discovery of therapeutic modalities need to pursued using natural materials.
AIM: This study aimed to explore and evaluate antidepressant effects of cinnamon (Cinnamomum burmannii) extract (CE).
METHODS: A total of 30 male Wistar rats were obtained from Eureka Research Laboratory (Palembang, Indonesia). Cinnamon simplisia was obtained from the Institute for Research and Testing of Traditional Medicine, Tawangmangu, Central Java, Indonesia. Rats were induced using chronic mild stress (CMS). CMS was a form of stress induction performed on experimental animals continuously, for 4 weeks. Forced swimming test (FST) was a test conducted to assess mobility in animal model. After induction for 4 weeks, rats were randomly divided into six groups which each contained five rats: Normal control group, CMS group (negative control), CMS + fluoxetin (Fluox 1: mg/kg), CMS + CE 25 mg/kg, the CMS + CE 50 mg/kg, and the CMS + CE 100 mg/kg. Treatment with fluoxetine or CE was given for 14 days intragastrically using gastric sonde. After treatment and FST, organ evacuation was performed and followed by immunohistochemistry and enzyme-linked immunosorbent examination.
RESULTS: This study showed that CE with dose of 25 mg/kg BW to dose 100 mg/k BW could reduce the duration of immobility when compared to the CMS group. Clinically, CE possessed the potential to reduce the duration of immobility and potentially reduce symptoms of depression. Histologically, CE showed the potential to improve serotonin levels in the hippocampus with increasing doses. Tumor necrosis factor (TNF)-alpha expression in the hippocampus as a marker of inflammation had increased in the CMS group. CE was able to reduce the expression of TNF-alpha compared to the CMS group.
CONCLUSION: CE possessed antidepressant efficacy by inhibiting the inflammatory process in the hippocampus so it was able to optimally increase serotonin levels in the hippocampus.
Possible Mechanism and Current Recommendation of Thromboembolism in COVID-19
Authors: Rachmi Dita Aulia , Mulia Eka Prasetya Budi , Nugroho Johanes
Published: July 2020

The coronavirus disease (COVID-19) has become a global pandemic with a high mortality rate. There has been emerging evidence regarding the presence of thrombosis in patients with severe COVID-19 infection. In addition, prognosis of COVID patients, once they are complicated with DVT or fatal pulmonary emboli, will also significantly decline. Hence, understanding the pathomechanism and prompt treatment of thromboembolism is important in improving the outcome in COVID-19 patients. Prophylaxis anticoagulant was proposed for all hospitalized COVID-19 patients. The aim of this article is to review the current literature regarding pathomechanism, risk assessment, diagnosis, and management of VTE.
Religion et pouvoir politique en Iran contemporain
Authors: Zahiri Eva
Published: July 2020

L’élaboration par Khomeynî de la doctrine de la guidance du savant juriste en 1969-70 a suscité de nombreuses discussions et de nouvelles réflexions sur l’État, sa forme et ses modalités de fonctionnement. Cette doctrine politico-religieuse qui pose la religion comme source de légitimation du pouvoir politique, a abouti à de nouvelles conceptions du rapport entre politique et religion. De manière continue mais renouvelée, des auteurs cléricaux ou non cléricaux interrogent le rapport entre religion et pouvoir politique. Ayant recours à des méthodes et des disciplines différentes, divers courants de pensée considèrent que pour que la religion se maintienne et continue à jouer un rôle politique et public, sa forme doit évoluer. Mais les solutions proposées et les cadres envisagés varient selon les auteurs.
L’Iran et le Conseil de coopération du Golfe : des relations entre un aveugle et un sourd
Authors: Fathollah-Nejad Ali
Published: July 2020

L’article examine les relations de l’Iran avec divers États du CCG (Conseil de coopération du Golfe) à la lumière des connaissances scientifiques et du débat politique. Il examine d’abord la rivalité entre les deux grandes puissances du golfe Persique, la République islamique d’Iran et le Royaume d’Arabie saoudite, discutant de l’héritage historique de leur inimitié ainsi que des sources de leur rivalité d’aujourd’hui. Il fait ensuite valoir que les discussions entre Téhéran et Riyad sur leur conflit de sécurité sont vouées à l’échec, car elles ressemblent souvent à un dialogue de sourds, chaque partie ignorant les préoccupations fondamentales de l’autre en matière de sécurité. Il identifie donc les principales lacunes des positions iranienne et saoudienne. La question se pose alors de savoir comment la « résistance maximale » de l’Iran à la campagne de « pression maximale » des États-Unis a affecté les relations Iran-CCG. En conclusion, l’article souligne la nécessité d’un changement de paradigme dans les relations Iran-CCG, allant au-delà de l’idée d’un jeu à somme nulle axé sur la « sécurité commune ». Il met également en garde contre le fait que tout règlement irano-saoudien pourrait simplement constituer un pacte autoritaire. Autrement dit, la sécurité des deux régimes au détriment des aspirations de leurs sociétés.
L’avertissement et la promesse
Authors: Bidima Jean-Godefroy
Published: July 2020

L’Afrique connaît des euphories, mais la mobilisation des passions ne met pas toujours le social en forme. L’Afrique connaît des peurs, notamment la peur du mépris, mais elles ne dégagent pas toujours le sens de l’histoire du continent. La scène africaine profiterait plutôt de la reconnaissance des dettes symboliques (la terre et la parole) et d’une culture de l’autoréflexion.
Musée des mutants
Authors: Diagne Souleymane Bachir
Published: July 2020

La question de la restitution des œuvres d’art africain soulève celle de musées qui puissent accueillir la vie métamorphique des objets d’art. Ces musées doivent exprimer une cosmologie de l’émergence, qui a su s’intégrer à l’islam, comme en témoigne l’architecture des mosquées en Afrique de l’Ouest.
L’esprit européen en exil : Stefan Zweig
Authors: Samama Guy
Published: July 2020

La publication de textes inédits de Stefan Zweig permet de comprendre son engagement moins politique que spirituel, qu’il associe au peuple juif et qui s’exprime pour lui dans la littérature.
Videokeratographic Indices to Aid in Screening for Keratoconus
Authors: Rabinowitz Yaron S
Published: July 2020

ABSTRACT

PURPOSE: To design a computer software program with quantitative indices to aid in videokeratographic screening for keratoconus.

METHODS: A computer software program was designed to calculate three indices quantifying the keratoconus phenotype from videokeratographics generated by the Topographic Modeling System: Central K (central steepening); I-S values (reflecting inferior-superior dioptric asymmetry); and SRAX (relative skewing of the steepest radial axes above and below the horizontal meridian). One hundred ninety-five normal and 40 keratoconus patients who had not previously worn contact lenses were analyzed with the software. These 235 patients were then studied with combinations of indices to determine how best to distinguish keratoconus from normals by videokeratographic.

RESULTS: Central K greater than 47.20 diopters (D) and I-S value greater than 1.20 D detected 39 of 40 (98%) keratoconus patients, with 10 of 195 (5%) normals identified as keratoconus. By adding the SRAX index of greater than 21° to these indices, 39 of 40 (98%) keratoconus patients were identified, but only 1 of 195 (0.5%) normals was identified as keratoconus.

CONCLUSIONS: This new index, which quantifies irregular astigmatism in keratoconus, increases the specificity of previously reported quantitative descriptors of keratoconus without decreasing their sensitivity. True sensitivity and specificity of these indices for identifying keratoconus must be verified on a separate patient population. [J Refract Surg. 1995;11:371-379.]
Rational Bubbles in UK Housing Markets: Comment on “No‐Bubble Condition: Model‐Free Tests in Housing Markets”
Authors: Domeij David , Ellingsen Tore
Published: July 2020

Giglio, Maggiori, and Stroebel (2016) show that there is no significant price difference between freeholds and ultra‐long leaseholds in the UK housing market. They claim that this finding precludes the presence of large rational bubbles, as these can only attach to the price of freeholds. But the conclusion presumes that leaseholders cannot acquire bubbles through enfranchisement at favorable prices. We find that the presumption is violated. Enfranchisement rights are comprehensive and cheap to exercise. We also dispute the counter‐argument that cheap enfranchisement proves that market participants, if they have rational expectations, must have explicitly concluded that freehold prices are bubbleless.
On the Empirical Validity of Cumulative Prospect Theory: Experimental Evidence of Rank‐Independent Probability Weighting
Authors: Bernheim B. Douglas , Sprenger Charles
Published: July 2020

Cumulative Prospect Theory (CPT), the leading behavioral account of decisionmaking under uncertainty, avoids the dominance violations implicit in Prospect Theory (PT) by assuming that the probability weight applied to a given outcome depends on its ranking. We devise a simple and direct nonparametric method for measuring the change in relative probability weights resulting from a change in payoff ranks. We find no evidence that these weights are even modestly sensitive to ranks. Conventional calibrations of CPT preferences imply that the percentage change in probability weights should be an order of magnitude larger than we observe. It follows either that probability weighting is not rank‐dependent, or that the weighting function is nearly linear. Nonparametric measurement of the change in relative probability weights resulting from changes in probabilities rules out the second possibility. Additional tests nevertheless indicate that the dominance patterns predicted by PT do not arise. We reconcile these findings by positing a form of complexity aversion that generalizes the well‐known certainty effect.
A Comment on: “State Capacity, Reciprocity, and the Social Contract”by Timothy Besley
Authors: Papaioannou Elias
Published: July 2020

In this note, I discuss avenues for future research stemming from Besley's [this issue] theoretical approach on the interconnections between civicness, institutions, and state‐fiscal capacity. First, I lay down some ideas on how one could extend the framework to model fragility traps that characterize many low‐income countries and study issues related to nation‐building, conflict, and heterogeneity across space and ethnic lines in the provision of public goods. Second, I discuss the relevance of the approach for the analysis of authoritarian populism that is spreading in developed countries and emerging markets.
Wireless Environment Security
Authors: Vidushi  , Agarwal Manisha , Khamparia Aditya , Khatoon Naghma
Published: July 2020

The communication through the wireless environment is open, which completely differs from the wired. This open environment communication can be accessed by users including illegitimate and thus increases the vulnerability for malicious attacks. For that reason, motivation comes to study about the different possible security challenges, threats, and to devise powerful, efficient, and improved required solution to improve the various security vulnerabilities. This chapter presents the challenges regarding security and the security requirement in the wireless type communication. The research performs the analysis of deep learning for detecting malicious websites. These websites are responsible to disrupt normal system working and can control the complete system and its resources by installing malware on to the respective machine. To elucidate the constructive and effective way towards the detection of malicious URL, the study uses convolutional neural networks.
Microanalysis of Oil Shale of the Leningrad Field
Authors: Saltykova Svetlana N.
Published: July 2020

The development of the fuel and energy complex entails a direct increase in energy consumption and the development of fundamentally new types of resources. In the near future, it is predicted that the role of solid fuels, including low-grade ones, will increase in the country's fuel and energy balance, which is primarily due to their large reserves. Russia ranks third after the USA and Brazil in the world for this mineral and, according to the latest estimates, potential reserves of this raw material are in the order of 700,288.85 million t. The article is devoted to the analysis of the chemical composition of oil shale of the Leningrad field. The point microanalysis of oil shale was carried out on the scanning electron microscope TESCAN, and IR spectra of various functional groups that are part of the shale were obtained and analyzed. It has been revealed that the functional groups C-C, C=O, CH2, CH3, SH are typical for the organic component of the oil shale of the Leningrad field. Carbonates, silicates and hydroxides mainly represent the mineral part with impurities represented by phosphates, sulfides and sulfates.
Influence of Temperature on the Total Surface Area of Nanopores of Leningrad Deposits Oil Shale
Authors: Nazarenko Maxim Yu.
Published: July 2020

The article is devoted to the analysis of the influence of heat treatment of oil shale of the Leningrad field on the total surface area of nanopores and total porosity. Oil shale with particle size up to 0.125 mm in the form of powder and in the form of shale briquette was subjected to heat treatment. The change in the total porosity was studied in the temperature range (0÷1000) oC. The change in the total surface area of nanopores was studied by comparing the initial sample of oil shale with the oil shale ash obtained at 1000 oC. The data presented in this paper is indicative of a decrease in the oil shale nanopores total surface area under heat treatment, for example, for pore diameters (3÷4) nm the area decreases from 15.29 cm2/g to 2.563 cm2/g.
Producing Steels with Special Properties Using a Jet Heat Treatment System
Authors: Gulkov Yuri V. , Turysheva Anna V. , Vinogradova Irina V.
Published: July 2020

The prospects of production of special properties steels in the Russian and global metal market are estimated. The necessity of using new types of steels is substantiated. The prospects of introducing steels with special properties developed by PJSC “Magnitogorsk Iron and Steel Company” to the market are determined. Evaluation of measures for the production of large volumes of products showed that there is a problem of a significant increase in the time of manufacturing and delivery of output products to the consumer. As measures to ensure the modernization of the technological complex of the steel enterprise and reduce the time for steel production, the system of jet heat treatment of metal is proposed. According to the results of comparative analysis of the MAGSTRONG H500 and HARDOX 500 alloys used in mining equipment under conditions of increased wear, it was revealed that the proposed method of heat treatment allows one to achieve high wear resistance properties, with high coefficients of tensile strength and toughness.
Improvement of Semiconductors Quality Using Isotopic Nanoengineering
Authors: Legkiy N.M.
Published: July 2020

The article covers a solution of a modern electronics problem: improvement of data transmission device speed using the example of fiber-optic communication lines (FOCL). The data processing rate and throughput of transmission channels are determined by capabilities of the optoelectronics and, first of all, by the performance of its hardware components. The article presents all possible ways to improve the performance of FOCL. Design and production of communication devices moves to the nanotechnological level that opens up new possibilities for creation of semiconductors with advanced characteristics. The methods and means chosen for production of the nanostructures are crucial for creation of the new generation hardware components. Graphene is considered as the most promising material for creation of the new generation hardware components for semiconductors. Potential capabilities of the material are not yet fully explored. Isotopic nanoengineering is used as the method for production of the nanostructures with improved characteristics. In particular, we use the neutron transmutation doping technology based on irradiation of a graphite sample with a neutron flux. This method increases content of the 13C isotope (natural graphite contains only about 1.1% of this isotope). As a result, the band gap opens bringing the properties of the material closer to the properties of a semiconductor. The closer the width of the graphene band gap to the width of the silicon band gap, the closer the properties of graphene to the properties of semiconducting silicon. Furthermore, all properties of the natural graphite (high throughput and sensitivity to almost the entire optical spectrum) are preserved.
Effect of Control System Augmentation on Handling Qualities and Task Performance in Good and Degraded Visual Environments
Authors: Theodore Colin R. , Malpica Carlos A. , Blanken Christopher L. , Tischler Mark B. , Berger Tom , Lawrence Ben , Lindsey James E.
Published: July 2020

An experiment in the NASA-Ames Vertical Motion Simulator examined and quantified the effects of limited-authority control system augmentation on handling qualities and task performance in varying visual environments. The simulated vehicle was the OH-58D with similar characteristics
to the Bell 407 civilian helicopter often used for emergency medical services. The control systems investigated were a baseline rate command system, a short-term attitude command/attitude hold system, a "modernized control laws" system that provides an attitude command/attitude hold control
response type, and modernized control laws with a position hold function. Evaluation tasks included a number of ADS-33 mission task elements, as well as a proposed emergency medical services task consisting of an approach and landing at a minimally prepared landing site. Degraded visual environments
were simulated with an unaided night scene and using night vision goggles. Results showed that handling qualities ratings were improved with a control system providing short-term attitude response over a rate command system, although the improvements were not sufficient to produce Level 1
handling qualities in degraded visual environments. Using modernized control laws showed that borderline Level 1 handling qualities could be achieved in degraded visual environments using a 10% authority stability augmentation system.
Uneventful sleeve gastrectomy post bariatric arterial embolization
Authors: Ashour Majed A. , Karsou Ahmed Saliman , Bakhsh Adel A.
Published: July 2020

We present the case of a 42-year-old female patient who successfully and uneventfully underwent gastric sleeve surgery 3-years after left gastric artery embolization, for the treatment of obesity. This case highlights that left gastric artery embolization may not preclude future bariatric surgeries in this subset of patients who initially fail to lose weight after bariatric arterial embolization (BAE).
Validating the GMQ-F in a Canadian Sample of University Students
Authors: Pchajek Jason , Edgerton Jason D , Roberts Lance W
Published: July 2020

This study assesses the psychometric properties of the Gambling Motivation Questionnaire for Financial Motivations (GMQ-F) in a Canadian sample of emerging adult university students. Confirmatory factor analysis was first used to test a 16-item GMQ-F for model fit, and then multiple regression analysis was used to test the predictive utility of the four subscales/factors. Results confirmed that the GMQ-F is a valid and reliable measure of university student gambling motivations, in accordance with the four-factor structure proposed by Dechant (2014) despite poor initial results. Regression results were mixed: Three of the four subscales (enhancement, social, and coping) were significant predictors of problem gambling and gambling variety, only the enhancement and coping subscales were significant predictors of gambling frequency, and none of the subscales significantly predicted average monthly expenditure on gambling. The implications of this study support further refinement of the GMQ-F, as differing results from the current study and from prior work on normative samples point to a different reliance on motivational categories or different motivational categories entirely.RésuméCette étude évalue les propriétés psychométriques de l’échelle de motivations financières relatives aux jeux de hasard et d’argent (GMQ-F) auprès d’un échantillon canadien d’étudiants universitaires jeunes adultes. La première analyse factorielle confirmatoire (AFC) a été utilisée pour tester l’ajustement du modèle du GMQ-F à 16 éléments, puis une régression multiple a été utilisée pour tester l’utilité prédictive des quatre sous-échelles/facteurs. Les résultats ont confirmé que le GMQ-F est une mesure valide et fiable des motivations au jeu des étudiants universitaires, suivant la structure à quatre facteurs proposée par Dechant (2014), malgré de faibles résultats initiaux. Les résultats de la régression étaient mitigés : trois des quatre sous-échelles (amélioration, aspect social et adaptation) étaient des prédicteurs significatifs du jeu problématique et de la variété de jeu; tandis que seules l’amélioration et l’adaptation étaient des prédicteurs significatifs de la fréquence du jeu. Aucune des sous-échelles n’a prédit de manière significative les dépenses mensuelles moyennes consacrées aux jeux de hasard. Ce projet a pour effet d’encourager une amélioration du GMQ-F, car la différence des résultats entre l’étude actuelle et des travaux antérieurs sur des échantillons normatifs indique une dépendance différente à l’égard des catégories de motivation, voire différentes catégories de motivation entièrement.
A baseline supermultiplier model for the analysis of fiscal policy and government debt
Authors: Freitas Fabio , Christianes Rodrigo
Published: July 2020

The article presents a basic Sraffian supermultiplier model for the analysis of fiscal policy and government debt. First, we discuss the assumptions and the equilibrium and stability properties of the model. Next, we investigate the effects on the main endogenous variables of the model (including the primary government deficit and debt ratios) of changes in the rate of growth and composition of autonomous demand, in the tax rates on profits and wages, and in the rate of interest. The analysis of the impacts of changes in the interest rate is conducted according to two possible closures for the Classical/Sraffian theory of income distribution. In the first closure the changes in the rate of interest do not affect income distribution between wages and profits, which implies that its influence over the endogenous variables operates only through the financial component of total government deficit. The second closure is the monetary theory of distribution, according to which there is an inverse relationship between the rate of interest and the wage share. In this case, besides the pure financial effect, we show that the change in the rate of interest affects the economy through the equilibrium value of the supermultiplier and the tax burden.
3. Teoría de la violencia escolar: visión de los actores de una escuela venezolana
Authors: Mayora Freddy , Castillo Matilde
Published: July 2020

La investigación tuvo como propósito construir una teoría sustantiva de la violencia escolar desde la visión de sus miembros. El estudio se desarrolló en una Unidad Educativa Nacional de Caracas. El diseño se fundamentó en el paradigma interpretativo fenomenológico con enfoque cualitativo. Los hallazgos indican que la comunidad escolar está afectada por un cúmulo de déficits, vulnerabilidad social e indefensión. Se formuló la Teoría de Violencia Sistémica, pensada como una fuerza ejercida desde niveles en los cuales el individuo no tiene poder de decisión. Se recomienda que las acciones deban dirigirse a la creación de núcleos integrales de educación en cuales funcionen servicios de promoción y prevención de salud en los jóvenes; impulsar programas nacionales, sustentado en el pensamiento complejo, de convivencia escolar, acompañados de acciones que conlleven la mitigación del riesgo y la vulnerabilidad. A otras instancias, abordar la escuela como laboratorio social donde se busque profundizar el fenómeno estudiado.
Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Likuiditas, Struktur Modal Dan Struktur Kepemilikan Terhadap Nilai Perusahaan
Authors: Mandjar, Yustina Triyani Sandra Laurencia
Published: July 2020

In general, the long-term goals of a company is to maximize the value of the company. A good firm value makes the company well-regarded by potential investors, that will make the value of shareholders increase and the value of the company will increases which is marked by high return of investment to shareholder. The purpose of this research is to gain empirical evidence about the effects of firm growth, profitability, liquidity, capital structure, managerial ownership, and institusional ownership on firm value in manufacturing companies listed on the Indonesian Stock Exchange in the period of 2014-2016. The object in this research uses the financial statements of manufacturing firms listed in the Indonesian Stock Exchange in the period of 2014-2016. Sampling method used in this research is purposive sampling method with 7 criterias, with 141 firms as sample. The analysis used are descriptive statistical analysis, the similiarity coefficient test, the classical assumption test and multiple regresion test. The conclusion of this research show that firm growth, liquidity, capital structure, managerial ownership, and institusional ownership did not prove to significantly influence the firm value, while profitability have sufficient evidence of positive effect on firm value.Keywords: Firm value, Growth, profitability, liquidity
PENGARUH DEBT DEFAULT, FINANCIAL DISTRESS, OPINION SHOPPING DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Authors: Izazi, Rizka Indri Arfianti Dea
Published: July 2020

Going concern is always linked with management capabilities in managing the company in order for the company to survive. The audit report with the modification of going concern is an indication that in the auditor's judgment there is a risk that the entity can not survive in the business world. Provision of going concern audit opinion by the auditors often addressed as bad news by the company, because it is alleged to cause the company to become bankrupt quickly. This study aims to examine the effect of debt default, financial distress, opinion shopping and audit tenure to the acceptance of going concern audit opinion. The sampling technique used in this study is purposive sampling with a total sample of 180 non-financial companies listed on the Indonesia Stock Exchange during the period of research year 2014-2016. Hypothesis testing of this research is done by logistic regression analysis using SPSS ver20. The result of this study shows that debt default and financial distress have significant value of 0,000 and 0,019, respectively. While audit tenure and opinion shopping have significant value of 0.000 and 0.0105, respectively. The conclusion of this study showed that debt default and financial distress are significantly affect on the acceptance of going concern audit opinion, while the opinion shopping and audit tenure are not significantly affect on the acceptance of going concern audit opinion.Keywords: Going Concern Audit Opinion, Debt Default, Financial Distress, Opinion Shopping, Audit Tenure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ATAS PENGGELAPAN PAJAK
Authors: Valentina, Amelia Sandra Gracia Emanuella
Published: July 2020

Tax is one of the main sources of income and expenditure for the nation of Indonesia. Therefore, every year the Government of Indonesia always tries to increase the amount of tax revenue. However, what happens is there are still some Taxpayers who seek to reduce the amount of tax payable by tax evasion. Tax evasion is an attempt to lighten the tax burden by violating existing laws. Meanwhile, this study aims to determine whether the factors such as equity, Self Assessment System, and service of the tax authorities affect the taxpayer's perception of tax evasion. The data obtained came from a questionnaire filled by 100 Individual Taxpayers Entrepreneurs in the field of Micro, Small and Medium Enterprises in the area of Kelapa Gading. The sampling technique used is Purposive Sampling, while the data analysis technique consists of descriptive statistics, data quality test, classical assumption test, hypothesis test, and multiple linear regression model analysis. The result of this research indicate that equity and service of the tax authorities influence to taxpayer perception on tax evasion, while Self Assessment System has no effect to taxpayer perception on tax evasionKeywords: Equity, Self Assessment System, Service of The Tax Authorities, and Tax Evasion
MODERASI FREE CASH FLOW TERHADAP FAKTOR-FAKTOR YANG MEMENGARUHI EARNINGS RESPONSE COEFFICIENT
Authors: Nathaniel Filbert , Arfianti Rizka Indri
Published: July 2020

Financial statements are the information used by investors and stakeholders for consideration of decision making. One of the important information is earnings. Quality earnings information can be relied on by users to predict the company's performance in the future. Earnings response coefficient (ERC) is a variable that measures the level of market reaction to the publication of earnings. Increasingly high market reaction means the earnings are qualified. But many other pieces of information that affect ERC, the increase in earnings is not always followed by an increase in market reaction. In this research, the other pieces of information are leverage, earnings persistence, size, and growth with free cash flow (FCF) as a moderating size and growth. The Sample of this research is 31 LQ45 companies which are listed in the IDX period 2015-2017. Sampling techniques to be used are the Non-Probability Sampling technique with Judgement Sampling Method. The data analysis method which is used in this research is the Structural Equation Model in WarpPls 5.0. The results' inner model and overall fittest are fulfilled. The conclusion showed that the leverage, size, and growth hasn’t affected the ERC, and free cash flow is not able to strengthen influence growth on ERC. However, earnings persistence has affected positively on ERC and free cash flow can strengthen influence size on ERC.Keywords: Earnings Response Coefficient, Leverage, Earnings Persistence, Size, Growth, Free Cash Flow
Rhetorical Peculiarities in the chapter of Zakat of Al-Sihah-al-Sithah
Authors: Shafi Ullah Hafiz , Syed Mubarak Shah
Published: July 2020

Rhetoric and Eloquence is the “Miracle of speech” The art of Rhetoric is aimed at the strong persuation and attractive oration.

Like other realms, Religion needs to have prophetic Eloquence to persuade the receivers. The last Holy Prophet Hazrath Muhammad (SAW) had the sense of rhetorical speaking and often used to convince via eloquail strategies.

His Ahadees are regarded as landmarks so far artistic and eloquent speech is concerned.

In this research Article, the researcher has tried to mark out some rhetorical aspects of his impressive oration especially with in the “kitabul Zakat” in al Sihah-al-Sithah. Keeping in view the Arabic classic and modern rhetoric embellishments, various utterances of Rasoolullah (SAW) are scrutinized rhetorically to show its eloquail peculiarity for benefit of Readers, listeners and researchers.
An Examination of Quality of Education in Pakistan with respect to Personality Development of a Child in Islamic Perspective
Authors: Dr. Muhammad Zulqarnain  , Dr.Hafiz Rao Farhan Ali  , Dr.Khan Faqeer
Published: July 2020

The phase of primary level education is the most important phase throughout the educational process. The purpose of this research paper was to critically analyze the quality of education in Pakistan at primary level. The method used for the research was qualitative and descriptive. For clear understanding of underlying theme the article was divided into three sections: the first section gave the brief introduction to importance of primary education and educational structure in Pakistan, the second discussed the education in Islamic context, and the third dealt with the reshaping of educational structure with respect to quality education. The review of literature revealed that the quality of education in Pakistan was far from its objectives, personality development of children, grooming of learners, as well as critical and creative thinking. The study also found that the education we gave to our children was not up to the mark as it was not fulfilling the requirements of quality education that’s why the generation, we educated was unfaithful, disloyal, immoral and highly corrupted. Moreover, Islam had given emphasize on child development from all aspects; physical, intellectual, moral, spiritual, social and economic. In this context, the author recommends to follow the infrastructure of Islamic education to develop the child’s personality in comprehensive way. For this purpose, objectives of education, pedagogy, curriculum, and assessment system must be revised in the light of Islamic teachings.
Shariah compliant stock exchange: steps required for transformation
Authors: Ijaz Irshad Ahmad
Published: July 2020

Islamization of economy is an important part of Islamic countries’ policy nowadays. After emergence of Islamic financial institutions, the demand and need for Islamization of whole economy has increased. Current methodology for Islamization is to bring required changes in existing economic and financial system.

This article discusses the required necessary steps for Islamization of a very important institution of an economic system – stock exchange.

For Islamization of stock exchange six directly related steps are important to begin with. Some other direcly and indirectly related institutions may also be required to adopt these changes being part of capital market.
The Evolution of Ottoman Architecture and its Distinct Characteristics
Authors: Zia Sana , Noor Safya
Published: July 2020

Architecture reflects and pinpoints its nation’s progress and mindset. Ottoman Empire, which ruled over three continents, is known for its unique and magnificent architecture represented by grand mosques, seminaries and imperial palaces .The so called Ottoman Architecture was created with in the domain of the Ottoman Empire and is known for its distinct characteristics. This architecture was initially influenced by Seljuk architecture. All Ottoman Sultans had special taste for architecture .Later on, the center was shifted to the capital of the fallen Byzantine Empire, and thus got inspirations from byzantine art .The most well۔known architect of that era was Sinan who revolutionized the art of architecture. He designed almost three hundred buildings distinguished for spacious courtyards surrounded by vast gardens. In the 18th century, Ottoman Sultanate came into contact with Europe, and therefore Baroque influences came to be seen in their architecture. Hence, internal decorations became prominent in the architecture.
The status of Haqiqah in the light of Sunnah
Authors: Perveen Dr. Zahida , Khoso Dr Aijaz Ali
Published: July 2020

Aqiqah, an Islamic terminology, is defined as the animal that is slaughtered on the occasion of child birth. For the child there should be aqiqah, on behalf of the child make sacrifice and remove the hair. The preferable method for Aqiqah is that it should be performed on the seventh day if not then the 14th or 21st and so on. Some scholars have said that this can be carried on till the child has become mature and say Aqiqah can be performed then. However after this period performing Aqiqah is irrelevant. Some scholars given the Fatwa that Aqiqah is valid till the day of one’s death. If someone after becoming an adult performs his own Aqiqah, according to some scholars it is not valid but according to some scholars it’s permissible as it is also understood form Fadhul Bari. The performance of Aqiqah is highly encouraged. It is to be performed by the parents or the guardians of the child. Prophet Muhammad (peace be upon him) and his companions used to perform Aqiqah when they were bestowed with a newborn. There are many benefits in the performance of Aqiqah. One is the announcing the birth of the baby. Being bestowed a child is a great blessing from the Creator. Another purpose is inviting family members, neighbors, and friends to celebrate the blessed occasion. The poor should be included in the celebration by offering them food and meat served on this occasion. This paper discusses those issues related to aqiqah which are disputable among the respected Faqaha. These include the conditions for aqiqah, the masnoon day for aqiqah, discussion on the difference of number while sacrificing for a boy or a girl and the meaning of the statement that a child is a mortgage in lieu of aqiqah. Aqiqah is considered obligatory by some and an optional sunnah by some. Some call it recommended while yet others think it is makroh or a biddah. This article analyzes the arguments of these varied stances and sheds light on the reluctance of the Ummah to practice aqiqah. Moreover, researched- backed analysis of the status of Tahneek and Tasmiyah in Shariah has been presented in this article.
Ethical and moral virtues in the poetry of Pre- Islamic era- (The study of Zuhair bin abi Salma)
Authors: Junaidi Muhammad Qasim , Ahmad Irshad
Published: July 2020

The pre- Islamic era is a term which is used in Arabic poetry as well as in Islamic history among the literati and historians. It is defined as the period of time before the rising and spreading of Islam in the desert of Arab. It is also called Ignorance era, because they were not only illiterate from Islamic laws and rules but also void souls from virtuous values. They buried their daughters alive, made erroneous notations and quarreled for centuries, eulogized bloodshed and wars etc.  Among them bore a great poet Zuhair bin abi Salma (520- 611) and tried to change their lives by his noble poetry. He praised Hiram bin Sanan, the popular person   and leader of his tribes by his famous eulogy for his good moral activates. He played a tremendous role for the pace of his tribe. This article is denoted the ethical and moral virtues in the poetry of Zuhair bin abi Salma in the pre- Islamic era. It is also describes the effort of Zuhair for the peace and morality of his tribe.
Memórias e reflexões sobre a desvalorização da educação física na escola brasileira
Authors: Da Silva Maia Francisco Eraldo , Santiago Joselita da Silva , Saturnino Pereira João Marcos , Da Silva Estácio Virgílio , Girão Lima Ramon Wescley
Published: July 2020

Este artigo tem o objetivo refletir sobre a possível desvalorização da Educação Física na escola brasileira, identificando os fatores e/ou sujeitos que contribuem para esta situação. Para isso, realizou-se uma revisão de literatura, enfocando prioritariamente em livros artigos científicos, que apresentassem definições e considerações importantes referentes à temática. A educação física é um componente curricular entendido, muitas vezes, de forma equivocada, por alguns professores, alunos e gestores como uma disciplina extracurricular, que não influi para um dos principais objetivos da escola atualmente, que é a preparação dos alunos para a realização das avaliações externas de larga escala e a aprovação em vestibulares para a futura inserção dos alunos no mercado de trabalho. Com base nos dados e resultados da pesquisa, conclui-se que o sujeito que mais contribui para a desvalorização apresenta-se de forma bastante variável, pois verifica-se que ora é apenas o professor, ora gestores ou até mesmo os alunos.
Cenário da produção científica da Revista Educação & Formação: um estudo bibliométrico
Authors: Nascimento Karla Angelica Silva do
Published: July 2020

O presente estudo tem como objetivo identificar, a partir do índice de citação do Google Scholar, os artigos científicos mais citados da Revista Educação & Formação (Redufor) vinculada ao Programa de Pós-Graduação em Educação da Universidade Estadual do Ceará. Optou-se pelo método bibliométrico que avalia a quantidade de citação. Os dados de citação foram coletados no perfil do da referida Revista. Assim, foi possível reconhecer as obras mais citadas, compreendendo as produções intelectuais e o avanço da revista, ao longo do tempo. Os resultados obtidos possibilitaram a identificação do índice h10 igual a 10 e h5 igual a 9 no ano 2020, bem como as obras mais citadas da Redufor.
Estágio curricular obrigatório: vivências musicais na educação de crianças
Authors: Dallazem Aline
Published: July 2020

O artigo relata o processo do estágio curricular obrigatório de aluna do curso de 2ª Licenciatura em Pedagogia, ocorrido em turma de 1º ano do Ensino Fundamental. O processo de estágio se constituiu de estudos, reflexões, observação participativa e execução de plano de aula. Como atividade letiva, a estagiária propôs um plano de aula com a temática música, e para tal foram necessários estudos e pesquisas sobre este ensino para crianças. Foram desenvolvidas seis atividades envolvendo percepção auditiva, reconhecimento de timbres, leitura, escrita, noções de seriação e numeração. A música traz consigo o caráter da ludicidade, da expressividade, e tornou-se uma aliada no processo de alfabetização da turma. As crianças se apresentam ávidas por descobertas, por vivências, constituindo um campo aberto e abrangente para o professo explorar. O estágio permitiu a aproximação com o contexto escolar, de forma a sustentar uma concepção mais sólida sobre a área.
Reflexões acerca do processo de inserção do esporte nas aulas de Educação Física.
Authors: Santos Amanda Yasmin Barbosa , Santana Walisson Barbosa de , Maia Francisco Eraldo Da Silva
Published: July 2020

Trabalhar com o conteúdo Esportes em sala de aula, além de ser naturalmente muito esperado pelos os alunos, traz uma infinidade de possibilidades para serem desenvolvidas em sala de aula; Porém, durante o processo de construção histórica da Educação Física, podemos perceber que o trato com esse conteúdo, iniciou a partir de um cenário de tensão, com uma ditadura militar instaurada e uma necessidade dos nossos governantes de manter a população distraída, logo torneios e grandes competições ganharam bastante visibilidade no Brasil e no mundo; A escola por sua vez, adotou o objetivo de buscar novos atletas para fomentarem essa indústria que estava surgindo. Esta pesquisa busca refletir sobre a inserção do Esporte nas aulas de Educação Física, bem como conscientizar professores e gestores a repensarem a maneira que é tratado o conteúdo, visto que, ainda é comum nos depararmos com aulas de Educação Física totalmente tecnicistas e Esportivistas.
Estratégias para o ensino de matemática para alunos surdos do ensino fundamental
Authors: Cruz Osilene Maria de Sá e Silva da , Morais Fernanda Beatriz Caricari de , Alves Cleudes Moreira de Jesus , Franca Maysa Diório dos Santos
Published: July 2020

Este artigo tem por objetivo apresentar estratégias para o ensino de conteúdos de Matemática (porcentagem e resolução de problemas aritméticos) para alunos surdos do Ensino Fundamental, com a utilização de materiais pedagógicos autênticos, a partir de uma perspectiva bilíngue de ensino-aprendizagem - Libras e Língua Portuguesa escrita (Brasil, 2002; 2005). Wallon (1879-1995) e Vygotsky (1896-1934) foram abordados, pois destacam a importância do lúdico, das brincadeiras e do cumprimento de regras para o desenvolvimento da linguagem e da cognição, assim como para o amadurecimento psicológico, motor, sensorial e afetivo do aprendiz. A pesquisa baseou-se no Decreto 5.626/2005 sobre ensino ministrado de forma dialógica, funcional e instrumental e nos estudos de Morais e Cruz (2016, 2019) que se dedicam à produção de materiais didáticos para aprendizes surdos, a partir de recursos visuais e da Libras como língua de instrução e L1 desses aprendizes.