bluuebunny/crossref_metadata_2025 huggingface dataset:
COMPARISON OF AGRONOMICAL PERFORMANCE OF SERBIAN WHEAT CULTIVARS AND NILs WITH DIFFERENT PPD ALLELES
Authors:   Institute of Field and Vegetable Crops, Novi Sad, Kondic Špika Ankica , Trkulja Dragana ,   Institute of Field and Vegetable Crops, Novi Sad, Mikic Sanja ,   Institute of Field and Vegetable Crops, Novi Sad, Brbaklic Ljiljana ,   Institute of Field and Vegetable Crops, Novi Sad
Published: March 2021

Photoperiod response (Ppd) genes are very important for adaptation of wheat to different agro-climatic conditions, but also have influence on crop yield. The aim of this study was to compare agronomic traits of 10 Serbian wheat cultivars and 54 NILs of cv. Paragon with single, double and triple doses of Ppd-1 alleles. The results showed that the NILs with introgressed single early Ppd-1 alleles (Set 2), as well as the NILs with introgressed Ppd-1 null alleles, knock-outs and late alleles (Set 4) had significantly longer stems and spikes then Serbian cultivars (Set 1). The lines with introgressed double early Ppd-1 alleles (Set 3) were very similar to the Serbian cultivars. Some promising lines with good potential for breeding programs were identified
UTICAJ SORTE I MIKROBIOLOŠKIH PREPARATA NA BROJ I MASU NODULA KOD ORGANSKE PROIZVODNJE PASULJA
Authors:   Megatrend University, Faculty of biofarming, Dozet Gordana , Đukic Vojin ,   Institute of Field and Vegetable Crops, Novi Sad, Miladinov Mamlic Zlatica ,   Institute of Field and Vegetable Crops, Novi Sad, Đuric Nenad ,   Megatrend University, Faculty of biofarming, Cvijanovic Gorica ,   Megatrend University, Faculty of biofarming, Jovanovic Todorovic Marijana ,   Institute Of Agricultural Economics, Belgrade, Dozet Dimitrije ,   University of Novi Sad, Faculty of Sciences
Published: March 2021

Three-year research, in the impact of microbial preparations and Gunatito on bean-root-nodule number and mass in organic production, was published. The highest nodule number and mass was in the year with a more favorable weather conditions, with a higher humidity. The lowest nodule number was in the method with a direct Tiffi application on the pre-sowing seed, whereas the lowest nodule mass was in the control variety. A positive insignificant correlation was determined between nodule number and mass, and yield. Nodulation was variety dependant. EM application 7 days before sowing, and the combination of Guanito before sowing with EM in flowering, showed a positive impact on nodule number and mass.
Epistimologi Teks dan Konteks dalam Memahami Al-Qur’an
Authors: Bahruddin
Published: March 2021

Artikel ini membahas tentang diskursus antara teks dan konteks dalam memahami al-Qur’an. Disimpulkan bahwa upaya interpretasi dan pemaknaan al-Qur’an yang selalu berkutat dan bersembunyi di balik lafadh-lafadh teks akan menimbulkan kegamangan tersendiri. Hal ini akan tampak pada arus dinamika produksi makna al-Qur’an yang selalu kembali pada kedigdayaan teks. Sementara itu, upaya tekstualisasi atau penundukan al-Qur’an atas konteks tidak berarti dimaksudkan untuk mengeliminasi kesakralannya sebagai sabda Allah, tetapi justru dengan begitu, relevansi fungsi-fungsi al-Qur’an akan selalu hidup di tengah dinamika sosial historis manusia.
Aspek-Aspek Nilai Kebahasaan Jihad Dalam Pandangan Al-Qur,an
Authors: Bunyamin
Published: March 2021

The interpretation of the verses of jihad, a few theories were found. First, ontologically, jihad can be divided into general and specific meaning. Generally speaking, jihad is all activities undertaken in earnest to uphold the good and resist damage in the midst of society. Meanwhile, in particular, jihad is a seriousness to defend the establishment of Islamic teachings on the battlefield. Second, epistemologically, the forms of jiha>d can be divided into jihad amwal and jihad anfus. Jihad amwal is the sacrifice of property to the maximum, both in connection with jihad in general or specifically. While jihad anfus is totality of the human soul is a sacrifice to defend the teachings of Islam, both in relation to jihad jihad in general or specifically. Third, axiologically, the implications of jihad can be distinguished on worldly and hereafter interests. In earthly life, the mujahid will always be guided by God for the right path and rewarded in kind, such as recognition, power, peace, and abundant sustenance.
Nuzulul Qur’an dan Asbabun Nuzul
Authors: Yunan Muhammad Yunan, S.Th.I., M.Th.I.
Published: March 2021

Artikel ini membahas tentang kajian nuzulul Qur’an dan asbabun nuzul sebagai pintu pengetahuan yang mengungkap hubungan di seputar teks dan realitas yang menjadi bagian yang tak terpisahkan dalam memahami kandungan ayat Al-Quran sebagai pedoman hidup. Al-Quran sebagai wahyu yang diturunkan secara berangsur-angsur, maka upaya memahami keadaan yang sebenarnya menyangkut peristiwa yang meliputi ayat al-Quran ketika diturunkan kepada Nabi SAW adalah penting dan tidak boleh diabaikan dalam mengungkap isi kandungannya. Kajian nuzulul Qur’an dan asbabun nuzul mampu mengantarkan seorang mufassir pada pemahaman yang benar dengan memahamai kandungan teks dan keadaan yang menyertai peristiwa yang terjadi ketika Al-Quran diturunkan.
Smart Energy Management and Monitoring System for Public Lighting System based on Photovoltaic and Storage Systems
Authors: ZERARI Houssam , MESSIKH Lotfi , KOUZOU Abdellah , OUCHTATI Salim
Published: March 2021

The public lighting system was being a vital part all over the world for many years. Indeed, as the number of population and urbanism grow, this system is becoming a primordial part of our life comfort. Therefore, it is used extensively leading to an increased important amount of electrical energy being consumed. This paper proposes an idea of an intelligent energy management system (EMS) for public lightening system consumption based on an autonomous hybrid sources of electrical energy. It is composed of a PV system installed at the top of the lightening system and a battery storage system, where an intelligent energy management system is used to ensure the charging of the battery during the daylight with the option of supporting the PV system production in case of low period irradiation during the day. Whereas, during the night, the battery fully powers the lightening system. In the same for the protection of the battery system and its related lifespan, the proposed (EMS) takes into accounts this issue. Furthermore, this system has the ability of recognizing accurately the basic data on the length of the day, the sunrise time and sunset time automatically based on the location of the used public lightening system which is defined by its longitude and latitude. The proposed EMS is built around a special electronics card including display screen of main information with the insertion of special sensors such as current and voltage sensors, which were built by the authors. The proposed system has been tested in a known location where the obtained results prove the validity of the proposed management system for ensuring the operation of the public lightening system.
Analysis of Multi-Phase qZ-Source Inverter with Maximum Constant Boost Control Technique
Authors: CHARRAK Naas , KOUZOU Abdallah , KHAlDI Belgacem Said , NEZLI Lazhri
Published: March 2021

This paper proposes a topology of two-level qZ- source multiphase inverter based on maximum constant boost control algorithm which can be used to power multiphase machines. Indeed, these kinds of machines have many advantages compared to their counterpart three-phase machines, which are actually used extensively in many industries. On the other side, the qZ-source inverter has also many advantages compared to the conventional inverters, mainly high boosting capability, more freedom degrees of switching states and less voltage and current stresses of switches can be obtained. Such advantages among others make it to be a good candidate in many industrial applications. Thus, the present paper proposes the topology of two level five-phase qZ-source inverter, where the main aim is to be used for driving the five-phase machine and consequently benefiting from the merits of the advantages of both topologies of the machine and the inverter in building one combined topology. The simulations results obtained in this paper prove the quality of the improved performances of the proposed topology in comparison with previous works which can be a promising solution in many industrial applications based on the afore mentioned advantages.
I “Concetti spaziali per televisione” di Lucio Fontana: dalle proposte del Manifiesto Blanco ai primi ambienti
Authors: Mari Chiara
Published: March 2021

This essay investigates Lucio Fontana’s “Luminous Images in Movement”, realized by the artist in 1952, when the Manifesto of the Spatial Movement for Television was published. Analyzing little-known and new documents and re-examining the historical and artistic context in which they were born, the essay proposes a re-reading of these researches highlighting their environmental dimension. A case in point within a “pre-history” of the relationship between art and television, Fontana’s interest in the new television medium is thus included in the original path that from the Manifiesto Blanco leads the artist to the creation of his first pioneering “environments”.
Didattica d’artista in tv: Costruire è facile di Bruno Munari
Authors: Bartorelli Guido
Published: March 2021

Through the examination of the old issues of the “Radiocorriere”, the contribution measures the size of an artist’s work for tv, that was surprisingly lasting and structured: the television serial program Costruire è facile [Making is easy], written and presented by Bruno Munari (Milan, 1907-1998). Broadcasted throughout 1956 on the Rai national program, the program earned the artist/designer a certain reputation also as a television presenter. Still little investigated, Munari’s work for television responds to one of the main tasks which, according to him, are proper to the artists in the mass society: unveiling the “secrets of the trade” in order to build a future in which the art of the few can be replaced by an art freely made by everyone. Obviously, one has to learn to be creative, therefore the artists have to start teaching. The masterpiece that society expects from them has a didactic reason, and to convey it, television proves to be a very effective vehicle.
Obladì Obladà e Immagina: sperimentazioni tra video e computer art in tv
Authors: Lagonigro Paola
Published: March 2021

During the Eighties, with the spread of personal computers, the image of the Italian television was revolutionised by computer graphics. Broadcasts like Obladì Obladà (1985) and Immagina (1987-88), both directed by Ranuccio Sodi, made extensive use of computer graphics and combined analogue and digital post-production techniques. These programs were dedicated to contemporary audio-visual production: from videoclips to video installations, from advertising to computer art and, more generally, to artistic forms related to electronics. For Obladì Obladà, Massimo Iosa Ghini designed the graphic line and created a futuristic studio that revealed the style of bolidismo. While in Immagina, Fabrizio Plessi’s scenographies dictated the aesthetics of the transmission, dialoguing with Mario Convertino’s graphics.
The article aims to analyse the two programs as products of an aesthetical and technological experimentation in which the collaboration between the director and the artists involved represents an attempt to create a “television art”.
Rincorrere per non acchiappare. Un viaggio nell’esistenza di Wile E. Coyote e Road Runner, performer
Authors: Bergamo Alessio
Published: March 2021

The article introduces the theory of a ludic acting approach to drama, formulated by the Russian director and drama theorist Anatolij Vasil'ev in the 90s. Subsequently, the array of analytical devices of this theory are applied to Wile E. Coyote and Road Runner the cartoon series produced between the 1940s and the 80s by Warner Bros, directed by Chuck Jones. The analysis outlines some of its dynamic make up and focuses attention on the rich poetic impact of these works. Finally, the essay focuses on the specific dramatic function of acting looking into the camera, seen as a cinematographic analogue of the particular type of "apart" which in the theater is defined as “coup de masque”.
Chronic urticaria associated with high-risk occupations
Authors: Mikryukova NV , Kalinina NM
Published: March 2021

In their line of duty, firefighters and rescuers are exposed to a combination of adverse factors, which necessitates monitoring their health. This review covers the most common variants of urticaria associated with high-risk occupations, such as cholinergic urticaria, food-induced anaphylaxis and exercise-induced urticaria, cold and stress-induced urticaria. The analysis includes the relevant research results published up to 2020; the discussion outlines the possible pathogenesis mechanisms of chronic urticaria.
Pressure Measurement on the Foreign Exchange Market and Currency Crises in Morocco
Authors: Adil ICHOU Mohammed , Driss RASSAM , Idriss ABBADI , Abderrazak ELHIRI
Published: March 2021

This article aims to assess the pressure upon the official currency of the Kingdom of Morocco - the Dirham - and to detect the periods of crisis on the foreign exchange market. Several methods can be used for this purpose especially the Exchange Market Pressure Index, which is considered as an excellent predictive indicator that takes into account both changes in nominal exchange rate and foreign exchange reserves. In term of results, the pressures on the Moroccan foreign exchange market stem mainly from a substantial decrease in foreign exchange reserves combined with a high deficit of the current account of the balance of payments deficit.
In the last part of this article, a logistic model was used to forecast the EMPI for the end of the year 2020. The results of this modeling showed that the pressure on the Moroccan foreign exchange market remained generally under control during the year, although its signs could be felt particularly in the fourth quarter. These results were corroborated by the 2020 officially published figures.

Keywords: Foreign exchange market, Exchange Market Pressure Index, Exchange rate, Foreign exchange reserves.
Understanding Cotton Growers’ Information Needs from Rural Bahawalpur
Authors: Naveed Muhammad Asif , Anwar Mumtaz Ali
Published: March 2021

This study investigated the information needs of cotton growers residing in two villages in the district of Bahawalpur. Face-to-face interviews were conducted by visiting farms or homes using a semi-structured interview schedule. Data were analyzed by applying descriptive statistics. The results indicated that cotton growers required information, in general, in the areas of soil management and plot preparation, cotton seeds, crop care, and pre- and post- harvesting activities. Moreover, these farmers relied very much upon informal networks (progressive farmers, sales agents, and pesticides dealers) while looking for the needed information. Lack of timely access, illiteracy, infrequent visits of extension staff, and language barrier were the major problems that these farmers faced while getting needed information. The results of this research indicated the need for an integrated agricultural information delivery system for farmers. This research has made a significant contribution in cotton growers' information behavior research.
Uso de fungicidas en el manejo postcosecha de limón persa (Citrus Latifolia)
Authors: Dávila Lezama María del Rosario , Lorenzo Flores Néstor Manuel , Ramírez Hernández Teresita , Ángel Lara María Alva , Real Garrido Carlos Jesús
Published: March 2021

Estudios realizados, han identificado que los hongos responsables que limitan la vida de anaquel de los cítricos son principalmente: Penicillium digitatum (55-80%); Penicillium italicum (2-30%); Alternaria citri y A. alternata (8-15%); Botrytis cinerea (8-20%): Colletotrichum gloesporioides (2.5-6%); Geotrichum candidum (2-3%); Rhizopus stolonifer y R. oryzae (1-3%); Phytophtora citrophtora (2%) (Salvador et al., 2007). El objetivo del experimento Evaluar la efectividad de dos fingicidas  para el control de enfermedades provocadas por hongos en limón persa (Citrus latifolia) en postcosecha. El Proyecto se realizó en Cuajilote, Cuitláhuac, Ver. Trasladando las muestras al laboratorio general número 4 de la Facultad de Ciencias Biológicas y Agropecuarias, región Orizaba-Córdoba, de la Universidad Veracruzana. Los tratamientos donde se aplicaron los fungicidas Bankit Gold® (Azoxystrobin + Fludioxonil) y Magnate Sulphate® (Imazalil) en limón persa (Citrus latifolia) en el proceso de postcosecha, no tuvieron presencia de patógenos que provocan daños en el fruto por lo cual los fungicidas cumplieron con su objetivo, sin embargo, el tratamiento 1 (testigo absoluto) tuvo presencia del patógeno Penicillium spp. en su evaluación a los 30 DDA, esto, basándonos en los resultados de los análisis microbiológicos de limón persa (Citrus latifolia), la contaminación por Penicillium spp. probablemente fue en el almacenamiento del limón persa (Citrus latifolia). Respecto a los resultados de las propiedades fisicoquímicas están dentro los parámetros de calidad.
Composición de nidos de aves silvestres en parques urbanos y periurbanos del centro del Estado de Veracruz, México
Authors: Flores Peredo Rafael , Zárate Tirado Xóchitl , Bolívar Cimé Beatriz del Socorro , Mella Méndez Isaac , Rosas Ronzón María del Coral , Domínguez Espinosa Paola Ivette
Published: March 2021

La urbanización modifica la abundancia y tipo de materiales naturales usados por aves en la nidación. La incorporación de materiales antrópicos (de uso humano) al nido es riesgosa para los polluelos y el éxito reproductivo de las poblaciones. En este trabajo se evalúa la composición de nidos de aves silvestres en parques urbanos y periurbanos de Xalapa y Coatepec, Veracruz, México. Durante marzo- julio 2017, se eligieron dos parques urbanos y tres periurbanos en Xalapa y uno urbano en Coatepec, donde se colectaron en general diez nidos inactivos por mes en cada parque. Los nidos fueron secados y los materiales separados y pesados en una balanza analítica considerando cuatro criterios: material vegetal (MVE), material de origen animal (MOA), material de sustrato (MSU) y antrópico (MAN). Por cada tipo de material se obtuvo el porcentaje relativo. Un ANOVA con interacciones de dos vías (tipo de material y tipo de parque) fue utilizado para establecer diferencias en los porcentajes relativos transformados a raíz cuadrada del arcoseno. Un ACP mostró grupos de los materiales usados. Sólo la composición de nidos fue diferente entre tipos de materiales (F3,1312  = 2637.26, P < 0.001) siendo el MVE y MSU mayormente representados 1.28 ± 0.016 y 0.24 ± 0.016 (media del arcoseno ± EE). Dos componentes explicaron el 93.2% de la variación. El CP1 (2.2203 eigenvalor) se relacionó con el peso del MOA y el MAN, y el CP2 (1.5077 eigenvalor) con el MVE. Se concluye que las aves usaron mayor MVE en sus nidos con fines estructurales y de revestimiento, independientemente del ambiente urbano o periurbano.
Efecto nematicida y fungicida de extractos hidroalcohólicos de Piper lapathifolium y P. melastomoides
Authors: Carmona Hernández Oscar , Lozada García José Armando , Fernández María del Socorro , Luna Rodríguez Mauricio , Martínez Hernández María de Jesús , Guerrero Analco José Antonio
Published: March 2021

El género Piper ha mostrado tener efectos biocidas sobre diferentes organismos nocivos para la agricultura como lo son nematodos y hongos fitopatógenos. Debido a que mayoría de estos organismos son contralados o erradicados con compuestos químicos tóxicos, se han estado buscando alternativas para sustituirlos, incluyendo el uso de extractos naturales, como los de Piper. En este sentido el presente trabajo se evaluó el efecto nematicida y fungicida de extractos hidroalcohólicos (ETOH: H2O 7:3) de Piper lapathifolium y P. melastomoides. El efecto nematicida se determinó en Panagrellus ridivivus en un ensayo a 24 horas y se estimó la Concentración Letal Media (CL50). El efecto fungicida se evaluó en Fusarium oxysporum y F. solani, por el ensayo de dilución en placa. La Concentración Efectiva Media (CE50) se estableció mediante el modelo de Probit. Los resultados mostraron que P. melastomoides presentó efecto nematicida a concentraciones menores de 5 mg/mL con una CL50  de 2.32 mg/mL, en el caso de P. lapathifolium no presentó actividad en los nematodos, en el caso de la actividad fungicida este extracto fue el que tuvo mayor actividad en ambas especies de Fusarium (CE50: 26.32 y 5.83 mg/mL), mientras que para P. melastomoides se presentó una menor actividad. Se concluye que P. melastomoides tiene efecto nematicida y P. lapathifolium fungicida.
Salsa a base de zarzamora (Rubus fruticosus) como potencial alimento funcional
Authors: Ceballos Luna Oscar , Morales Sotelo Rogelio , López Márquez Alex Amir , Grapain López Orquídea , García Gutiérrez Emmanuel , Sedeño Mota Juan Carlos , Álvarez Campos Edith , Lozada García José Armando
Published: March 2021

La zarzamora (Rubus fruticosus) es una rosácea comestible cultivada en la microrregión de Coyopolan municipio de Ixhuacán de los Reyes, Veracruz, México. Esta fruta es importante en esta localidad ya que es utilizada en la elaboración de una variedad de productos artesanales, entre los que destacan el licor de zarzamora y mermelada. Algunos de estos productos además de ser un aporte económico para los habitantes, proporcionan un beneficio a la salud por sus componentes como los compuestos fenólicos que actúan como antioxidantes naturales. En este sentido el presente trabajo tuvo como objetivo elaborar una salsa como potencial alimento funcional teniendo como ingrediente principal la zarzamora y una variedad local de chile, llamado “tabaquero”; a estas salsas se les evaluó su calidad nutricional, la presencia de microorganismos a través de pruebas como coliformes totales, conteo de bacterias aerobias en placa y conteo de mohos y levaduras en alimentos, posteriormente se cuantificaronlos flavonoides, fenoles y antocianinas totales, así como también su actividad antioxidante. Como resultado se obtuvieron tres tipos de salsa, en las que se determinó que no hay presencia de microorganismos, las pruebas de calidad nutrimental indicaron que tienen buenos valores y respecto a la funcionalidad se observó que, en comparación con el fruto fresco se mantuvo la actividad antioxidante aún después del proceso. Por lo que concluimos que los productos cuentan con valores apropiados para considerarlos como potenciales alimentos funcionales.
Online Language Teaching: Methods and Strategies, Possibilities and Opportunities
Authors: Rai Bharathi S. , M. Rajeshwari
Published: March 2021

Online Teaching has been an effective method to meet a great number of learners at the global level. Learning this way leads the eager learners to find different ways to discover new horizons of knowledge. The online content of language learning has led many information seekers to concentrate on the acquisition of exuberant language skills. This paper study various methods and techniques that could be used to connect diverse information aspirants. Challenges are also being discussed in the existing eligible system for online language teaching. The virtual classroom here is designed with cyberspace to create a language learning atmosphere. The paper outlines the reasoning, design, including the use of these lesson plans that facilitate action and reflection across the learning cycle. The techniques and approaches set out in this paper will provide insight into the outcome of the initiative. This research also provides a look at the shots of online teaching. This study examines potential approaches and techniques and explores the wider possibilities and varied prospects for achieving the objective of helping the target group of students to achieve their goals. Possibilities have brought more benefits not only to the pupils, but also to the aspirants, irrespective of their age group. It also suggests some potential online training methodologies for teachers to take classes online.
Different Polyoxometalate Structures Obtained from the
Na11H[H(2-x)Bi2W20O70(HWO3)x]·46H2O(x=1.4).
Authors: Atta Suhair
Published: March 2021

In the supramolecular chemistry world, Polyoxometalates (POMs) are considered as a new family of inorganic
molecular containers, construct itself by self-assembly reaction from very small units, to form a cluster with unique
structural and properties. three structures reported in this paper - differ in their unit cell parameters and also differ from
the well-known - as the result of reaction of the Na11H[H(2- x)Bi2W20O70(HWO3)x]·46H2O (x=1.4) with Ca ion at different
pH conditions. These structures are [Ca(H2O)7]2[Na(H2O)2]2[HBi2W20O70(HWO3)].14H2O(1),
H2[NH4]10[HBi2W20O70(HWO3)] (2), and [NH4]6[Na(H2O)4]2[Ca(H2O)4]2[W12O42].2H2O (3). The last one is bismuth-free
and it is formed through reassembly of the precursor. Full structural characterization was made by multiple testing
techniques such as single-crystal X-ray diffraction, UV-visible spectroscopy, FT-IR, thermogravimetric analysis (TGA),
scanning electron microscopy (SEM), and energy-dispersive X-ray spectroscopy (EDS). The single-crystal X-ray
diffraction results for the three compounds are as follows:(1), Triclinic, space group P-1, while (2) and (3) crystallize in
monoclinic space groups C2/m and P21/n respectively.
Digital Payment: A Case Study with Respect to India
Authors: Mukhopadhyay Dr. Pradipta
Published: March 2021

In its earliest form, Commerce was a system of trading of one item or service for another. Ancient wall paintings and manuscripts show that humans long ago was engaged in trading animal skins and meat for other services and goods. Thereafter gradually the idea of currency emerged and in primitive societies people used shells or beads as money. Then with the advancement of metallurgy, Gold and silver coins became the standard of exchange around 500 B.C and we see that in Mesopotamia and Egypt, gold bars were used as cash but they had to be measured each time a trade was made. Thereafter we see that as both gold and silver coins had a standard value throughout the globe it helped in trade between countries. Thereafter with the development of the societies throughout the world better systems of settling transactions developed which led to the development and acceptance of modern day digital payment systems for settling transactions. In this paper we will study in details the advantages and disadvantages of adopting digital payment systems and how it had gone to help in development of India. The present study has been exploratory, casual and empirical in nature and the data needed for research work has been collected by using both direct and indirect method of data collection.
Pengaruh Implementasi Aplikasi Sistem Keuangan Desa, Kompetensi Sumber Daya Manusia, Dan Transparansi Terhadap Kualitas Laporan Keungan Pemerintah Desa
Authors: Rifandi Zaizar Wiet
Published: March 2021

Untuk mengetaui pengaruh dari implementasi aplikasi sistem keuangan desa, kompetensi sumber daya manusia, dan transparansi terhadap kualitas laporan keuangan pemerintah desa.
THE EFFECT OF HUMAN RESOURCE QUALITY AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL ACCOUNTABILITY REPORT WITH INTERNAL CONTROL AS AN INTERVENING VARIABLE (Empirical Study of BOS SMA / SMK Cilegon)
Authors: Amrullah Ihsan
Published: March 2021

This study aims to examine the effect of the quality of human resources and the use of information technology on the quality of the financial accountability report with internal control as an intervening variable in SMA/ SMK throughout Cilegon City. The population in this study was all educational units with an analysis unit of all the SMA/SMK Cilegon. The sampling in this study are 47 principal and 47 treasurer. The data in this study were analyzed using the Path Analysis using SPSS Ver.22. The results indicate that the quality of human resources doesn’t affected the quality of financial accountability reports, the use of information technology affected the quality of financial accountability reports, the human resources quality doesn’t affected internal control, the use of information technology affected internal control ,Internal control has significant effect the quality of financial accountability reports. In addition, the human resources quality indirectly affected the quality of financial accountability reports through internal control, indirect use of information technology affected the quality of financial accountability reports through internal control.
IMPLEMENTASI MANAJEMEN ASET, SUMBER DAYA MANUSIA PENGELOLA ASET, SERTA SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PENGARUHNYA TERHADAP KUALITAS PELAPORAN KEUANGAN
Authors: Niliani Dian
Published: March 2021

Penelitian ini bertujuan untuk menguji pengaruh implementasi manajemen aset, kualitas sumber daya manusia pengelola aset, dan sistem pengendalian internal pemerintah, terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah seluruh pegawai/pejabat pengelola keuangan dan aset Organisasi Perangkat Daerah di Pemerintah Provinsi Banten dengan pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 123 responden. Analisis data menggunakan SmartPLS. Hasil penelitian ini membuktikan bahwa implementasi manajemen aset, kualitas sumber daya manusia pengelola aset, dan sistem pengendalian internal pemerintah memberikan berpengaruh positif terhadap kualitas pelaporan keuangan
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K
Authors: Fauziyah Euis Mardiyatul
Published: March 2021

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.
PENGARUH CORPORATE SOCIAL RESPONBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN KELOMPOK LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018
Authors: Ginting Bunga Hati BR
Published: March 2021

This study aims to determine the effect of corporate social responbility on corporate value by profitability as a moderating variable. This research was conducted on LQ45 category companies on Indonesia Stock Exchange (BEI) period 2014-2018. The population in this study amounted to 45 companies. The sample was chosen by purposive sampling technique, so that the total sample was 8 companies. Data testing method used is linier regression analysis and moderated regression analysis (MRA). The results of this research show that corporate social responbility has positive effect on corporate value. Profitability strengthens the influence of corporate social responsibility on corporate value.
INTELLECTUAL CAPITAL DAN SPIRITUAL CAPITAL TERHADAP BUSINESS PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BANTEN
Authors: Nasrullah Achmad , Pohan Erlina Sari
Published: March 2021

Penelitian ini bertujuan untuk mengetahui hubungan penerapan Modal Intelektual dan modal spiritual terhadap Kinerja Bisnis pada perusahaan manufaktur di Provinsi Banten. Tujuan khusus dari penelitian ini adalah untuk mengetahui hubungan Sumber Daya Manusia dengan Modal Pelanggan, untuk mengetahui hubungan Sumber Daya Manusia dengan Modal Struktural, untuk mengetahui hubungan Modal Pelanggan dengan Kinerja Bisnis, untuk mengetahui hubungan Modal Struktural. dengan Kinerja Bisnis. Sampel yang digunakan dalam penelitian ini adalah 66 perusahaan manufaktur di provinsi Banten, dan unit analisisnya adalah Manajer Keuangan, Manajer Pengembangan Sumber Daya Manusia, dan Manajer Produksi. Data yang diperoleh dalam penelitian ini adalah data primer dengan instrumen penelitian seperti kuesioner. 120 kuesioner yang ditugaskan, kuesioner yang kembali dan memenuhi kriteria penulis adalah 66 kuesioner. Penelitian ini menggunakan PLS (Partial Least Square) sebagai alat untuk menguji hipotesis dengan Model Luar dan Dalam. Pengolahan data ditemukan bahwa hasil kuesioner sebagai data primer yang mewakili masing-masing variabel memiliki tingkat reliabilitas yang baik, yaitu di atas 0,5. Demikian pula, konsistensi internal antara variabel independen dan variabel dependen memiliki nilai validitas baik keduanya lebih besar dari 0,7. Untuk pengujian hipotesis didapat hasil bahwa Human Capital terkait dengan Capital Pelanggan positif signifikan, yang dibuktikan dengan t-statistik lebih besar dari t-tabel, yaitu pada 4,053> 1,96. Human Capital terkait dengan Capital Struktural positif signifikan, yang dibuktikan dengan t-statistik lebih besar dari t-tabel, yaitu pada 7,925> 1,96. Modal Pelanggan memiliki hubungan positif yang signifikan dengan Kinerja Bisnis, yang dibuktikan dengan t-statistik lebih besar dari t-tabel, yaitu pada 5,664> 1,96. Modal Struktural terkait tidak signifikan positif dengan Kinerja Bisnis, yang dibuktikan dengan t-statistik kurang dari t-tabel yaitu pada 1,075 <1,96. Modal Intelektual Terakhir adalah hubungan positif yang signifikan dengan Kinerja Bisnis, yang dibuktikan dengan t-statistik yang lebih besar dari t-tabel yaitu pada 5,436> 1,96.
Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan
Authors: Sari Andi Novia Kartika , Said Darwis , Mediaty Mediaty
Published: March 2021

Akutansi lingkungan merupakan bentuk pertanggungjawaban perusahaan atas pengelolaan dampak kerusakan lingkungan yang diakibatkan oleh operasi perusahaan. Penelitian ini bertujuan untuk mengetahui implementasi akuntansi lingkungan terhadap kinerja perusahaan. Analisis akuntansi lingkungan memiliki dampak yang beragam terhadap kinerja perusahaan, dampak tersebut dapat meningkatkan biaya dan menurunkan laba perusahaan, meningkatkan kinerja perusahaan, berkurangnya kerusakan kinerja yang sering menyerupai presisi, dan dampak yang menunjukkan kebiasan pada kinerja perusahaan. Metode yang digunakan adalah Metode Kualitatif. Model pendekataan yang digunakan adalah content analysis (kajian isi). Jenis penelitian ini menggunakan kepustakaan (library research). Kesimpulan dari penelitian ini yaitu akuntansi lingkungan berdampak pada kinerja perusahaan. Perkembangan ilmu pengetahuan dalam Implikasi penelitian ini yaitu sebagai bahan pertimbangan bagi perusahaan dalam menerapkan akuntansi lingkungan sebagai solusi mengatasi permasalahan lingkungan.
THE EFFECT OF INTERNAL COST MANAGEMENT, INTEGRATION OF EXTERNAL AND INTERNAL INFORMATION SYSTEMS, AND FIBER CAPACITY ON INTER-ORGANIZATIONAL COST MANAGEMENT IN SUPPLY CHAINS (Empirical Studies in Manufacturing Companies in The Province of Banten)
Authors: Gunawan Gugun
Published: March 2021

Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains. Drawing on the resourcebased view of the firm, we develop a model to predict which inter-related resources might enable companies to manage inter-organizational costs. We test this model using a survey of managerial accountants whose organizations are part of a supply chain. Using structural equation modeling, we conclude that the resources of internal electronic integration, external electronic integration, internal cost management, and absorptive capacity play significant direct and indirect roles in the development of an inter-organizational cost management (IOCM) resource. We find that these resources are inter-related and together are useful in enabling companies to ultimately benefit from managing inter-organizational costs. We find in particular the importance of relational resources associated with absorptive capacity in the development of an IOCM resource. Our research contributes to theory and practice by explaining how specific resources can be combined in allowing companies to better manage inter-organizational costs. Data were analyzed using SEM with the aid SmartPLS software version 3.0
DETERMINAN NILAI PERUSAHAAN DENGAN MEDIASI MARKETING EXPENSE (STUDY PADA PERUSAHAAN RETAIL DI BEI)
Authors: Hikmantara Yusfi , Djaddang Syahril
Published: March 2021

The purpose of this research is to examine and analyze the effect of profitability, leverage, tax avoidance as an independent variable on firm value as the dependent variable, with marketing expense as a intervening variable. This research was conducted at retail trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The population in this study amounted to 25 companies. The sample selection uses a purposive sampling technique, so that a total sample of 58 data is obtained. The result of this research shown that: (1) profitability positively significant affect marketing expense; (2) leverage negatively not significant affect marketing expense; (3) tax avoidance negatively significant affect marketing expense; (4) profitability positively significant affect firm value; (5) leverage negatively not significant affect firm value; (6) tax avoidance positively not significant affect firm value; (7) marketing expense negatively not significant affect firm value.
PENGARUH LIKUIDITAS DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sub Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI)
Authors: Susilawati Deti , Uzliawati Lia , Fuadi F
Published: March 2021

This research is meat to analyze the effect of liquidity and institutional ownership on dividend policy with profitability as an intervening variable. The population in this study were sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 using annual financial statement data taken by purposive sampling, so that the results of 35 (thirty five) samples that met the criteria were obtained. The selected sampling criteria are 1) Sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. 2) Sub-food and beverage manufacturing companies that distribute dividends in a row in the 2014-2018 period. The analysis technique used is multiple linear regression analysis and path analysis with a significant level of 5%, the results of this study indicate that: 1) Liquidity (CR) has no significant effect on dividend policy. 2) Institutional Ownership (IC) does not significantly influence dividend policy (DPR). 3) Profitability (ROA) has a positive and significant impact on dividend policy (DPR). 4) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on dividend policy (DPR). 5) Profitability (ROA) is able to mediate the effect of Institutional Ownership (KI) on dividend po
Prevalence of Diabetic Retinopathy in Oman: A Two Decade National Study
Authors: Al-Rashdi Firas Ahmed , Al-Mawali Adhra
Published: March 2021

Objectives: Diabetes mellitus (DM) is one of the major chronic diseases with a world prevalence of 8.5%. Oman has shown a consistent rise in the prevalence of DM, reaching 14.5% in 2017. A major complication of DM is diabetic retinopathy (DR). There is limited information available about the prevalence of DR and its subtypes in Oman. This is the largest national study conducted to determine the prevalence of DR and its subtypes in Oman. Methods: We extracted the records of 2000 Omani patients with DM and retrospectively screened for DR, non-proliferative diabetic retinopathy (NPDR), and proliferative diabetic retinopathy (PDR) reported between 2000 and 2017. The sample included patients from 79 medical centers from all governorates of Oman. A total of 616 patients were included in the study. We investigated the prevalence of DR among both genders and different age groups. We studied the association between the progression of DM into DR. Results: The prevalence of DR, NPDR, and PDR within patients diagnosed with DM was 19.2% (95% confidence interval (CI): 16.2–22.5), 8.6% (95% CI: 6.6–11.1), and 1.3% (95% CI: 0.7–2.5), respectively. Moreover, females have shown a higher prevalence of any DR, compromising 60.2% of all patients diagnosed with DR, 62.3% of all NPDR patients, and 75.0% of all PDR patients. However, there was no significant association between sex and DR (p = 0.840). There was a significant association between having DM for 10 years and DR (p = 0.010). Conclusions: The prevalence of DR increased from 14.3% in 2003 to 19.3% in 2017. Effective health policies and screening programs should be employed to control the increased prevalence of DM and DR.
Rethinking Sustainable Development Goals (SDGs) among Karen “Longneck” Women Hill Tribe in Northern Thailand
Authors: Dania Maya
Published: March 2021

The Karen tribe, originating from a branch within the Burmese Kayan ethnic group, now comprises the most considerable portion of Thailand's ethnic highland population. The tribe has been migrating throughout Thai-Myanmar mountainous border, as the impact of armed conflict between Karen nationalist and Burmese government since the 1950s and as democracy faltered in Myanmar. In the last two decades, the number of Karen people who migrated to Chiang Rai has been increasing due to the new industry of tribal tourism in the province. However, for Thai people, the hill tribe people are still considered alien or the other, but their presence must be integrated into Thai society. Therefore, the Thai government issued a special identity card for the hill tribes identifying them as people belonging to ethnic minorities, yet, non-Thai citizens. There are currently three categories to recognize hill tribe people in Thailand based on the Cabinet resolutions and laws passed to reflect the level of the state's acceptance of the citizenship status. However, this policy brings contradictive sense, especially in terms of citizenship rights and fulfilling SDGs for the hill tribes. This research focuses on Karen "longneck" women that live in tambon Nanglae, Amphoe Mueang Chiang Rai, named Kayan Lahwi, or the Padaung, the sub-group of the Red Karen. This research's primary purpose is to specifically perceive the impact of Thai citizenship laws on the current social-economic sustainability of the Padaung Karen women living in tambon Nanglae, Amphoe Mueang, Chiang Rai. This research applied qualitative methods by using literature data, interviews, and participant observation to gather information. Close inspection will reveal challenging issues for Padaung Karen women in Chiang Rai to achieve sustainability in income (SDG 1), food security (SDG 2), health (SDG 3), and education (SDG 4) for their community.
Clinical Audit of Obstetrical Hysterectomies for a Period of One Year in A Tertiary Care Hospital
Authors: Latif Farzana , Ilyas Sadia , Mehmood Saeed , Arif Hammad , Khawaja Nuzhat Parveen , Jawad Zobia
Published: March 2021

Objectives: To audit the obstetric hysterectomies in a tertiary care hospital during one year. Methods: It was an observational retrospective study design, where all the pregnant women were assessed for fetomaternal outcomes, indications and complications for peripartum hysterectomy. The records were retrieved from Jan 2015 to Dec 2015 by using hospital record system. The study duration was of one year. The venue of the study was Lahore General hospital, Lahore. The exclusion criteria included all unmarried women, women with chronic kidney disease or renal failure, past surgical history of heart disease, whereas all the women who delivered in hospital, private clinic or at home after atleast 28 weeks of gestational age and experience hysterectomy at the time of delivery or after delivery in the puerperium, were included in the study. Results: The data over 32 women were retrieved from the hospital record system. The mean age of the women was 30.34+2.23 with range 26-34. The average number of parity was 3 of all females. The range of parity was 2 to 7. The average gestational age was 36.18 weeks. All the deliveries were done by cesarean section whereas 4 (12.5%) were elective and 28 (87.5%) were with emergency indications. 13 (40.6%) of the deliveries were in private clinic, 9 (28.1%) were done by LHV/ mid wife, 5(15.6%) were in private hospitals, 4(12.5%) were in LGH and only 1(3.1%) was at home. 18(56.3%) of the women were having at least one abortion in previous history. Conclusion: We concluded that emergency peripartum hysterectomy is very vital procedure that saves lives and manage life threatening obstetrical hemorrhage when other methods failed to control it.The major indications for emergency peripartum hysterectomy were placental abruption, placenta praevia/accrete, uterine atony and ruptured uterus. Key Words: Uterine artery embolization, Emergency peripartum hysterectomy, maternal morbidity and mortality, healthcare providers How to Cite: Latif F, Ilyas S, Mehmood S. Arif H. Khawaja P. Nuzhat. Jawad Z. J Clinical audit of obstetrical hysterectomies for a period of one year in a tertiary care hospital. Esculapio.2020;16(04):50-53.