bluuebunny/crossref_metadata_2025 huggingface dataset:
HUBUNGAN ANTARA INDIKATOR MIKRO DAN MAKRO TERHADAP NILAI BUKU DAN HARGA PASAR SAHAM PERUSAHAAN
Authors: Jacob Renata H , Harahap Sofyan S
Published: November 2017

This study discusses the differences between Book Value and Market Value of Indonesian Com­pany listed in .1SE focuses on banking industry which sample total 11 banks. The data was collected from financial reports of those banks published in the Indonesian Capital Market Directory of 1998­2002. The objective of the study was to test the differences between book value and market value of banks' shares using Tobin Q-Ratio model. Then, micro aspects are represented by EPS, LDR and ETA and macro aspects are represented by inflation and interest rate were examined how much those variables influence book value and market value. The study found that there was a difference between book value and market value. Average Q-Ratio Indonesian banking industry during 1999-2002 respectively was 1.72, 1.27, 0.92, 1.10 and 1.25. The highest and the lowest 0 ratio during 4 years in average was achieved by FT Bank CIC International Tbk 4,14 and PT Bank Pan Indonesia Tbk 0.27 respectively. Then, the correlation between independent and dependent variables using SPSS version 10 has been tested and found that micro aspect only influences 45.8% to book value and 61.7% to market value. EPS has more significant role in influencing book value and market value. Macro aspect has a minimum role in influencing. The limitation of this study is due to limitation of sample, period and ratio tested. Future research could be done in having more sample periods and ratios.Keywords: Measurement, Valuation, Book Value, Market Value, Financial Ratio, micro and macro aspects.
EXPECTATION GAP MAHASISWA, AUDITOR DAN MANAJER TERHADAP SIKAP DAN KINERJA AUDITOR
Authors: Nasser Etty M. , Ayuningtyas. R F. Agathasari
Published: November 2017

The objective of this research is to discover whether there are different perceptions among students, auditors and managers about the attitude and perfomiance of the auditors that can cause a condition that is known as expectation gap. This expectation gap includes the important aspects of the auditing process and the auditor's responsibility, the causes that influence the auditor's performance, the auditor's integrity to his client and the auditor's attitude to his client The questionnaire used in this research to collect data is the modification model from the Humprey, Moizer and S. Turley (1993) research questionnaire. Data are gathered through directly questionnaire, which collected from 120 respondents. There are 40 respondents from experienced auditor group from KAP, 40 respondents from finance managers as the audited result financial report user and 40 respondents from Trisakti students who majoring accountancy that have joined auditing class completely The tech-nique of convenience sampling is applied in gathering the data while the data are analyzed by using oneway ANOVA and Kruskal Waffis. The ANOVA test is used for analysis the normally distributed data and kruskal waffis test is used for analysis the abnormal distributed data. The result of this research shows that there are some differences in perceptions among the students, auditors and managers about the integrity and performance of the auditors for the first hypothesis. However, for the second, third and fourth hypothesis show no perception difference among the students, auditors and managers about the attitude and performance of the auditors.Keywords : Audito's performance, expectation gap, auditor's integrity
ANALISIS HUBUNGAN ANTARA TINGKAT KEPATUHAN PENYAMPAIAN SPT TAHUNAN DAN SPT MASA DENGAN PENERIMAAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH)
Authors: Setiawan Deddy Arief
Published: November 2017

The tax reform by The Directorate General of Taxation is in obtaining high level of tax compliance, high trust of tax administration and high productivity ofthe taxpayer. The main dimension ofthe tax compliance level of the taxpayer is whether they have submitted their monthly and yearly tax report or not. The goal of this research is to observe tax compliance level in submitting of monthly and yearly tax report that can influence the tax revenue. The basis of the theory is literature, tax regulation and tax laws, opinion from researcher or who was expert in the field of taxation. Method of data analysis are descriptive statistics test and hypothesis test. That hypothesis test used The Correlation of Pearson Product Moment Analysis. Recording to the research there is no the relationship linearly between tax compliance level in submitting of monthly and yearly tax report with the tax revenue.Keywood : Tax Compliance Level in Submitting of Submitting of Monthly and Yearly Tax Report, and Tax Revenue
PENGARUH KARAKTERISTTK CORPORATE GOVERNANCE TERHAD AP STRUKTUR MODAL
Authors: Hamzah Muhammad Zilal , Suparjan Andhika
Published: November 2017

Today, global economics condition has given many changes in national economics situation, especially in business competition. It can be seen from the agents of economics activity either domestic or foreign agent who operated their activities in Indonesia. Hence, every company should have their own characteristic in order to develop their business, if compares to anothers. This research aims to know the effect of corporate governance characteristic on capital structure. With using Ordinary Least Square method, this research finds that Board Size, Board Composition, CEO Duality, CEO Tenure, Firm Size, ROA, Risk, and Growth have significant effect toward their Debt Ratio, simultaneously. Meanwhile, partially Board Size and Growth have no significant effect toward Debt Ratio. As the conclusion, the good corporate governance will increase the value of the firm.Keywords: Corporate Governance, Capital Structure, value of the firm.
PENGARUH KRISIS MONETER PADA KINERJA KEUANGAN DAN NILAIPERUSAHAAN
Authors: Novyarni Nelli
Published: November 2017

This study was aimed analyzing the monetary crisis on financial performance and corporation value effect.This study found that the monetary crisis affect on financial performance and corporation value. The study on 50 manufacturing companies consist of 25 companies variety business and industry and pharmacist notes at Jakarta Stock Exchange from 1992 to 2002 revealed that the monetary crisis cause decrease in financial performance and corporate value. Based on before and after mean financial and Tobin 's Q ratio, it found that the monetary crisis cause decrease in financial performance especially in 1998 and corporation value from 1998 to 2002. This study also found that based on each sector, the monetary crisis affect all financial ratio at sector one, especially in 1998 and 2000 and the monetary crisis just affect debt to equity ratio from to 2002 at sector two. Beside that the monetary crisis affect corporation value of all sectors.Keywords:  Monetary crisis; financial ratio;   Tobin's  Q;  Financial Performance; Value of the firm.
PERSEPSI ANALIS KREDIT / PEMBIAYAAN TENTANG RESIKO KREDIT PADA BANK KONVENSIONAL DAN BANK SYARIAH (STUDIKASUS PADA BANK CENTRAL ASIA DAN BANK SYARIAH MANDIRI)
Authors: Harhara Samiah , Harahap Sofyan S
Published: November 2017

A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It has been showed that there is a require for Moslem business organization to have a different accounting that build successful for Muslim, not only in this life but also for hereafter. This study attempts to elaborate the perception on credit analysis in Islamic banking and in conventional banking in Jakarta. There are three hypotheses that has been examined. The result shows that there is no significant perception difference among the two on "process of risk management application " and "credit risk identification " but in the 3rd identification test, it was found a significant difference perception on "appearing stagnant credit". Although the means are not significantly different, the descriptive statistics shows that the perception of credit analysts in Islamic banking is more pragmatic towards Islamic Accounting issues rather than those in conventional accounting.Keywords: Credit analysts, conventional bank, Islamic bank, accounting information.Islamic perspective.
PENGARUH UKURAN PERUSAHAAN,MANAJEMEN LABA,TARIP PAJAK EFEKTIP,PERATA LABA,KONSERVATISMA TERHADAP BEDA LABA AKUNTANSI DENGAN LABA PAJAK
Authors: Pohan Hotman T.
Published: November 2017

The objective of this research is to prove the factors that assumed influence book -tax different significantly or not. The method of this research is multivariate analysis with independent variables are size, earning management, effective tax rate,income smoothing and conservatism.The result of this research, is that earning management influence negatively and significantly toward book- tax difference, income smoothing influence positively and significantly,conservatism influence positive and significantly toward boo-tax difference, mieanwhile size and effective tax rate has no influence toward book-tax difference, simultaniosly all factors significantly influence toward book-tax different with coefficient determination 26,5%..Keyword : book-tax different, size,earning management, effective tax rate, income smoothing, conservatism.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA
Authors: Harahap Rosna K. , Jiwana Dwi Mradipta
Published: November 2017

The objective of this research is to know whether inventory variability, company size, Leverage, gross profit margin, current ratio, inventory intensity and cost of goods sold variability are factors that influence the choice of inventory accounting method in manufacturing companies listed at Jakarta Stock Exchange. The samples are 36 listed manufactured company at Jakarta Stock Exchange during 2002-2006 which selected using purposive non random sampling. Data analyzed methods used are univariate test using Mann Whitney and t-test and multivariate test using logistic regression method. The result of univariate test is that inventory variability, company size, Leverage, current ratio, inventory intensity and cost of goods sold variability of companies using FIFO method differ than those are from companies using average method. However, gross profit margin of companies using FIFO method is the same as the profit margin of companies using average method. The result of multivariate test shows that company size, current ratio, inventory intensity, and cost of goods sold variability influence the choice of inventory accounting method. In contrary, inventory variability, Leverage, and gross profit margin of companies using FIFO method have no influence to companies using average method.Keywords: Inventory Method, Inventory Variability, Company Size, Leverage, Gross Profit Margin, Current Ratio, Inventory Intensity, Cost of Goods Sold Variability.
SOME PROSPECTIVE ELEMENTS OF A NANOFACTORY
Authors: Simonović Svetomir
Published: November 2017

Nanomanipulation capabilities of scanning probe devices have progressed in the terms of degree-of-freedom available for manipulation, but problems of durable and badly made nanomanipulation have remained. So, it seems reasonably to use biologically based nanomachines in order to form a nanofactory. In this sense, proteins and DNA or their assemblies can be used as nanomachines or their parts. Motor proteins, DNA walkers and flagella motor are described here as examples thereof, but here the problem of movement control appears. Switching molecular devices are described that can be employed as controllers parts thereof.
AKAD MUDHARABAH DALAM PERBANKAN SYARIAH
Authors: Astutik Sri
Published: November 2017

Sharia Bank has the function of collecting funds from the community and channeling funds to the public. One of the contracts used in the transaction is done by Mudharabah contract. Mudharabah is a business cooperation between two parties where the first party (shahibul maal) provides all capital, while the other party becomes the manager (mudharib). Making Mudharabah Agreement as part of Muamalah can be modified in accordance with the times and adjust to the needs, however, making mudharabah contract in sharia banking must still fulfill the principles of sharia. Keywords: Akad Mudharabah, Banking, Sharia
Hacia una sociedad resilente. Un punto de vista desde la facultad de ingeniería
Authors: Rivera Rodríguez Julio César
Published: November 2017

Sin resumen.
Metodología para el diseño de rutas en un sistema de logística inversa. Caso: banco de alimentos
Authors: Hernán Calderón Jaime , Gómez Antony , Góngora Alejandro
Published: November 2017

Teniendo en cuenta el fortalecimiento de la calidad en la educación y la formación de sus estudiantes, el programa de Tecnología en Logística de la Corporación Universitaria Minuto de Dios - UNIMINUTO, ubicada en la ciudad de Santiago de Cali, generó un espacio para desarrollar semilleros de investigación. El presente artículo de investigación es el resultado de un trabajo desarrollado por estudiantes de este semillero, cuyo objetivo es desarrollar una alternativa para la programación de rutas en la fundación Arquidiocesana Banco de Alimentos de la ciudad de Cali. Esta alternativa permitiría realizar la programación de las rutas para los vehículos que recogen las donaciones en los diferentes puntos y supermercados. Para su desarrollo se recolectó información empleando diversas técnicas como observación visual, datos recientes y entrevistas. Se consultaron investigaciones de diferentes autores del área de logística y adicionalmente se utilizó una aplicación informática como apoyo al proceso de ruteo de vehículos.
Análisis del movimiento mediante la fotografía estroboscópica
Authors: Martínez Alméciga Juan Gabriel , Galván Padilla Diana Mayerly
Published: November 2017

Un método para la adquisición de imágenes estroboscópicas mediante el uso de un estroboscopio mecánico de bajo presupuesto, se utilizó en el estudio del movimiento rectilíneo uniforme, uniformemente acelerado y movimiento en dos dimensiones de corta duración. Por medio de la utilización de software libre y de código abierto se realizó el análisis de las fotografías estroboscópicas obteniendo las ecuaciones que describen cada uno de los movimientos y el valor de la aceleración de la gravedad para la ciudad de Bogotá, Colombia.
Recopilación de experiencias en la potabilización del agua por medio del uso de filtros
Authors: Córdoba Parada Juan David , Acosta Alarcón Rocío , Pacheco Juan Fernando , Ramírez Catalina
Published: November 2017

Este documento expone una revisión bibliográfica de casos de estudio que evidencian la importancia e implementación de los filtros como alternativa para la potabilización del agua. Se presentan cinco casos aplicados en Colombia donde se utilizaron filtros potabilizadores de agua —filtros de arena, arcilla, velas de cerámica y ultrafiltración, entre otros— en comunidades vulnerables; y dos casos internacionales que destacan la importancia que cumplen los filtros en las comunidades rurales en donde en ocasiones, el acceso al agua potable es nulo —los filtros utilizados fueron de arena y cerámica con plata coloidal—. Se evidenció que el uso de filtros para la potabilización de agua en las comunidades vulnerables tiene buena aceptación y replicación puesto que el acceso al agua segura, en estos casos, es limitado o no existe.
Producción editorial desde una mirada transmediática
Authors: Pérez Rubio Jairo Antonio
Published: November 2017

El texto es un resultado parcial de la investigación que se adelanta en la Universidad Sergio Arboleda titulada Experiencias transmediáticas en el desa­rrollo de competencias comunicativas, la cual par­te de la premisa de que la transmedia contribuye al desarrollo de las competencias comunicativas de los estudiantes y se lleva a cabo bajo la combi­nación de dos rutas metodológicas: el paradigma holístico y el totalizante. Este artículo se inscribe en esta investigación a partir de la pregunta sobre la relación entre el mundo editorial y la cibercul­tura, como un horizonte del lenguaje transmedial. Para ese efecto, en el texto se revisan, en primer lugar, los elementos básicos que describen la men­tada relación entre el mundo editorial y la cultura digital; en segundo lugar, se analizan, en particu­lar, las narrativas digitales; y, por último, se pre­sentan unas conclusiones.
La economía política de la comunicación y el pensamiento crítico latinoamericano entrevista a César Bolaño
Authors: Ramírez Diego García
Published: November 2017

Sin resumen.
Avatares del comunicador complejo y fluido. Del perfil del comunicador social y otros devenires. Sandra Massoni. Ediciones CIESPAL. Quito: 2016
Authors: Rocha César
Published: November 2017

Sin resumen.
Apropiación y uso político de la televisión pública en Colombia
Authors: García Ramírez Diego
Published: November 2017

El artículo analiza la actual estructura de los cana­les públicos regionales en Colombia, poniendo en evidencia cómo el modelo vigente favorece la in­tromisión de políticos locales y regionales en la televisión pública. El análisis se enmarca en el actual contexto de cambios en la regulación del medio, lo que amerita reconstruir y reinterpretar su historia para que estos cambios no se orienten únicamente a lo tecnológico sino a aspectos que garanticen la supervivencia de la televisión pública y de un siste­ma de medios plural e independiente.
Nuevas formas de narrar la escuela: una construcción de sentidos alrededor de los derechos de los niños y las niñas
Authors: Castro Camelo Adriana , Melo Arjona Claudia Gineth
Published: November 2017

Este artículo pretende dar cuenta de la dimensión subjetiva e intersubjetiva de los aprendizajes tecnomediados en un tema fundamental como lo es la comprensión y vivencia de los derechos de los niños y las niñas de cuarto grado de dos colegios privados, el cual se deriva del trabajo de investigación Los derechos de los niños y las niñas: construcción de sentidos a través de las narraciones digitales. Tal propósito se realiza en aras de una transformación social de la educación primaria pues allí la instrumentalización de los aprendizajes, pese a la mediación de tecnologías, continúan situando el conocimiento como alejado de la experiencia propia.
Conflicto y prácticas comunicativas: el caso de “alianza urbana” en Quibdó, Chocó (Colombia)
Authors: Aldana Orozco Yulieth , Rodríguez Páez Luis Carlos , Forero Hurtado Andrea Del Pilar
Published: November 2017

Esta investigación indaga las prácticas comunicati­vas del grupo artístico Alianza Urbana en Quibdó y la manera en que este gestiona sus conflictos. Alianza Urbana, está conformado por un grupo de jóvenes que a partir de la música rap se expresa reclamando los derechos de las personas y de sus territorios, visibilizando la cotidianidad y gene­rando alternativas de reflexión para el cambio. Por las peculiaridades del colectivo se representan varias resistencias, entre otras: hacer música rap, que no es muy popular en esta zona del país, don­de se prefieren ritmos como el vallenato y la salsa; el contenido de las canciones, capaz de enunciar realidades naturalizadas y de las cuales “no se ha­bla”; la forma en que construyen sus contenidos, mediante la profundización sobre lo que sucede en el territorio; la posibilidad de “estar juntos” en un tejido social que los hace sentir que es el senti­do de su vida, a pesar de que en el territorio este relacionamiento se dificulte.
O Planejamento Tributário nas Empresas e os Requisitos Utilizados Pela Autoridade Administrativa para a sua Desconsideração
Authors: Macei Demetrius Nichele , Borges Machado Graziela Cristina Da Silva
Published: November 2017

O planejamento tributário é um importante instrumento de utilização das empresas com vistas a diminuir, postergar ou eliminar a sua carga tributária. Atualmente, as atividades empresariais são estruturadas, planejadas e organizadas em torno de tributo, visto ser um este um elemento decisivo dentro do seu negócio, todavia, a Administração como não poderia deixar de ser, questiona e averigua se tais procedimentos foram adotados de forma lícita (elisão fiscal) ou ilícita (evasão fiscal), e ainda, que verificado a licitude, procuram averiguar seus propósitos. Diante de tal relação, importante análise deve ser empreendia para verificar quais são  os  limites  adotados  pelo  fisco,  dentro  do  procedimento  ou  do  processo administrativo que lhe é inerente, para a desconsideração de tais atos.
Atos de Improbidade na Lei de Responsabilidade Fiscal
Authors: Efraim Rosely Da Silva , Murta Antônio Carlos Diniz
Published: November 2017

Este  trabalho  aborda  as  interfaces  existentes  entre  a  Lei  de  ImprobidadeAdministrativa  Lei nº 8.429/92 - LIA e a Lei de Responsabilidade Fiscal  Lei Complementar101/00  LRF visando o resgate da ética na Administração Pública, diante do elevado índice de improbidade constatado nos últimos anos. O trabalho baseia-se no método indutivo, realizado através de pesquisa bibliográfica, compreendendo consulta às leis, revistas jurídicas e diversas doutrinas que abordam o tema. Indaga-se de que maneira é possível controlar e prevenir  as  práticas  ímprobas,  além  de  buscar  identificar  o  entrosamento  da  Lei  de Improbidade Administrativa com a Lei de Responsabilidade Fiscal, e demonstrar se a inobservância da LRF resulta em atos de improbidade administrativa. Diante dessa temática conclui-se  que  para  viabilizar  o  resgate  da  ética  na  Administração  Pública  torna-se fundamental que as sanções previstas no Ordenamento Jurídico Brasileiro, com o intuito de coibir e responsabilizar os agentes ímprobos, sejam aplicadas de forma célere; que seja realizado um melhor preparo e treinamento dos agentes públicos, sobretudo assessorias jurídicas, administrativas e contábeis para que possam executar corretamente os atos da Administração Pública, bem como a implantação e atuação eficiente e impessoal de sistemas de controle interno e externo da Administração Pública.
Insegurança e Tributação: A Sociedade Contemporânea e a Sua Nova Compreensão do Fenômeno Jurídico-Tributário
Authors: Netto Antonio Alves Pereira , Neto Manoel Cavalcante de Lima
Published: November 2017

Este trabalho tem como objetivo estudar, a partir de elementos sociológicos, a justificação do poder de tributar na sociedade contemporânea. Tem como hipótese de trabalho a ideia de que o Direito Tributário não deve ser entendido como um ramo de "pureza teórica", a reger-se isoladamente por valores e princípios próprios. Defende-se que o Direito Tributário tem passado por uma gradual reformulação de seus conceitos, em razão das novas funções atribuídas ao Estado no contexto da sociedade contemporânea, marcada pela evolução constante que requer uma nova forma de adaptação do direito para regular tais situações em todos os níveis, que decorre do avanço da tecnologia e da globalização. Utiliza a pesquisa jurisprudencial e bibliográfica para demonstrar os efeitos da chamada "sociedade de risco" no papel do Estado e, mais especificamente, no discurso de legitimação do poder de tributar junto ao corpo social.
A (in) Exigibilidade do IPI Sobre Operações de Aquisição de Veículos Importados para Uso Próprio
Authors: De Lima Lívia Ignes Ribeiro , Rodrigues Victor Fróis
Published: November 2017

O fisco federal não admite que sobre as operações de aquisição de veículos automotores importados para uso próprio não seja cobrado o imposto sobre produtos industrializados - IPI, razão pela qual o tributo é exigido no desembaraço aduaneiro. Os contribuintes, por sua vez, buscam junto aos tribunais pátrios a declaração de inexigibilidade de tal exação sobre essa modalidade de operação, argumentando não realizarem o fato gerador da incidência do tributo, bem como que a sua exigência afronta o princípio da não cumulatividade. Recentemente, o Superior Tribunal de Justiça  STJ, no julgamento do Recurso Especial nº1.396.488/SC submetido à sistemática do rito dos recursos repetitivos (art. 543-C do Código de Processo Civil), posicionou-se a favor dos contribuintes. No âmbito do Supremo Tribunal Federal  STF, a questão fora afetada por repercussão geral no bojo dos autos do Recurso Extraordinário nº 723.651/PR, o qual ainda não teve seu julgamento concluído, mas já possui voto favorável à exigência do tributo prolatado pelo relator. Haja vista a controvérsia que circunda a questão, por meio do presente estudo busca-se analisar a regra matriz de incidência tributária do IPI e as características a ele inerentes para, na sequência, concluir-se ou não por sua exigência nesse tipo de operação. Para tanto, será realizada pesquisa doutrinária e jurisprudencial, em obras de autores brasileiros e decisões dos tribunais pátrios, visando a revisão bibliográfica acerca do tema proposto com o intuito de identificar as contribuições científicas produzidas e, a partir do método dedutivo, formular o nosso entendimento sobre a questão.
Os Mecanismos de Execução do Crédito Tributário em Alguns Países da América Latina: Entre Eficiência Administrativa e Segurança Jurídica
Authors: Bernardes Flávio Couto , Durço Karol Araujo
Published: November 2017

O artigo analisa a execução fiscal em alguns países da América Latina, na ótica dos princípios da eficiência e da segurança jurídica. Para tanto, expôs-se três modelos que exemplificam o que vem ocorrendo no Continente, quais sejam: o processo de execução no Brasil, conduzido perante o Poder Judiciário; o modelo do Peru, cuja tramitação ocorre na esfera administrativa; e o procedimento de execução argentino, que ocorre mediante processo administrativo e judicial. Ao final, concluiu-se pela complementariedade entre eficiência e segurança jurídica e pela necessidade de observância de ambos os princípios para uma execução fiscal adequada ao modelo de Estado Democrático.
A Defasagem na Tabela de Cálculo do Imposto sobre a Renda Pessoa Física: Uma Afronta às Limitações ao Poder de Tributar e ao Desenvolvimento Econômico e Social
Authors: Maciel Igor Barbosa Beserra Gonçalves , De Oliveira Bruno Bastos
Published: November 2017

O presente estudo recai sobre a problemática da defasagem da tabela de cálculo do imposto sobre a renda pessoa física - IRPF. Nesse diapasão, surgem algumas hipóteses: Como o imposto de renda contribui para o desenvolvimento econômico e social? A atual tabela progressiva se encontra defasada? O tributo tem alcançado seu fim sem? Se buscou averiguar se há defasagem na tabela do IRPF, além de avaliar à luz dos princípios constitucionais se questionada tabela se encontra dentro dos parâmetros da Carta constitucional e do Código Tributário Nacional, verificando em que medida os direitos e as garantias fundamentais podem ser ameaçados.
A Contribuição de Intervenção no Domínio Econômico – CIDE como Efetivo Instrumento de Proteção ao Meio Ambiente
Authors: Reis Amanda Madeira , Ferreira Celso Antonio Pires
Published: November 2017

Diante da observância da finitude dos recursos naturais, a humanidade vem percebendo a necessidade de harmonizar o desenvolvimento econômico e a proteção ambiental. A partir dessa percepção, surge o conceito de desenvolvimento sustentável. A Constituição Federal de 1988, seguindo essa noção, aponta ser responsabilidade da sociedade e do Estado a manutenção de um meio ambiente sadio. Para tanto, ao Poder Público cabe a adoção de políticas públicas para proteção do meio ambiente a partir da tributação. Assim, o trabalho apresenta tributação ambiental, especialmente a contribuição de intervenção no domínio econômico, como efetivo instrumento de proteção ao meio ambiente
Kəskin insultun müayinə və müalicəsinin əsasları
Authors: Seyidov Nabil Z , Şabanov Denis , Nəbiyev Vagif
Published: November 2017

İnsult keçirmiş xəstələrin kəskin və uzun müddətli qiymətləndirilməsi və müalicəsi mütləq şəkildə fiziki terapiya və gələcəkdə təkrar insultun başverməsinin qarşısını almaq üçün insultun etioloji səbəbinin müəyyən edilməsi üçün müvafiq diaqnostik testlərin aparılmasını özündə ehtiva edir. İnsultun kəskin dövrdə müalicəsinin əsas məqsədi beyinin zədələnməsinin minimuma endirilməsi, tibbi ağırlaşmaların müalicəsi və xəstənin simptomlarının patofizioloji əsaslarının müəyyən edilməsindən ibarətdir.

İşemik insultun kəskin dövründə (ilk bir neçə saat) xəstənin müayinəsi və müalicəsi daha ətraflı bu məqalədə təsvir edilir. Trombolitik terapiyanın tətbiqi, trombolitik terapiyaya namizəd olmayanların müalicəsi, müxtəlif insult növlərinin klinik diaqnostikası digər məqalələrdə təsvir edilir.
Charismatic Leadership in Bengkulu City Harsallakum Al-Quran Islamic Boarding School
Authors: Mulyadi Mus
Published: November 2017

Charismatic leadership involves determination, authority, openness, and the optimism of the leaders in Bengkulu City Harsallakum Pesantern (Pesantren = Islamic Boarding School). This research uses descriptive method, as well as qualitative case study. The processing of data is done by data reduction, serving of the next, as well as doing the valid checking using triangulation technic, followed by concluding the findings. The result of the research, has swon that the leadership of Pesantren leaders has been a model for the people around. Being an example or a role model has created a harmonic relationship between Santri (cultural 'stream' of people within the population of Javanese who practice a more orthodox version of Islam) with the Usthad (Islamic leader). The prestige of the Pesantren leaders has created an awareness for their subordinates, that to accept, prestige has to rise from the bottom going upwards. The openness of the Pesantren leaders acts truthfully, humble, just, as well as open in accepting opinions and critics from others. The openness of Pesantren leader shows the clearliness in taking decisions, planning process that gives a chance to all subordinates. Optimism of the Pesantren leaders are behaviors that is born or created inside of the leaders in perceiving their problem, facing hardship, and thinking optimistic. So that the biggest strength is giving enery and directions in reaching the destination.
Organizational Commitment of Heads of Departments of Muhammadiyah's Higher Education Institutions in Kopertis (Private Higher Education Coordinator) Region III
Authors: Sitorus Onny Fitriana , Abdullah Thamrin , Putrawan I Made
Published: November 2017

The purpose of this research is to obtain information about organizational commitment of heads of departments of Muhammadiyahâ€™s Higher Education Institutions in Kopertis Region III, which is influenced by cognitive ability, transformational leadership, and organizational justice. The research was conducted using quantitative approach with the path analysis method in hypothesis testing. In this study, where heads of departments are as the unit of analysis, 53 samples of heads of departments were obtained and selected at random. The results of the study were as follows: (1) cognitive ability has a direct positive effect on organizational commitment; (2) transformational leadership has a direct positive effect on organizational commitment; (3) organizational justice has a direct positive effect on organizational commitment; (4) cognitive ability has a direct positive effect on organizational justice; (5) transformational leadership has a direct positive effect on organizational justice; (6) cognitive ability has a direct positive effect on transformational leadership. Based on these findings, it can be concluded that cognitive ability, transformational leadership, organizational justice can increase organizational commitment of the heads of departments of Muhammadiyahâ€™s Higher Education Institutions in Kopertis Region III.
EVALUATION OF POLICY IMPLEMENTATION OF FREE EDUCATION ON SENIOR SECONDARY EDUCATION IN PALEMBANG CITY
Authors: Suherman Suherman
Published: November 2017

The research aim is to find out policy formulation process, policy implementation; and the policy results on free education financing policy in Dompu Regency This research applied evaluation method by using Stake Countenance model

The data were collected through questionnaires, interview, observation and documents. The result shown that policy formulation was based on (1) the rough enrollment rate of senior secondary education (2) the income per capita of the people Dompu; and (3) it was also supported by relevant regulations All of the steps in formulating the policy were followed as well as The policy contents contained stra tegic issues and actions, procedure, and goals or objectives The policy implementa tion process were based appropriately on method and guideline required The result of policy implementation, such as improvement of rough enrollment rate of senior secondary education was effectively achieved Before the implementation of the policy, the rough enrollment was 50,28% (2007) and it was 88,56% (2011)This per centage exceeded the national target 64,6% (2011); (2) it is decidable that the policy is responsive because since the policy is applied the parents pay nothing for the school fees; (3) the free of charge education policy implemented appropriately for all senior secondary students; (4) the policy is ineffective to the improvement teachers and staffs competencies, performance, and welfare, ineffective to the improvement students motivation and achievement, and parents participations became lower.
The THE DYNAMICS OF LEARNING CULTURE TRANSFORMATION OF BADUY TRIBE, BANTEN PROVINCE
Authors: SUTOTO SUTOTO
Published: November 2017

The research objective to acknowledge about cultural transformation of learning ban on Baduy Tribe in Lebak Regency of Banten Province. Research using ethnography methodology with some techniques, such as observation, interview, and document review. The data were analyzed by Spradley technique consisting of domain analysis, taxonomic analysis, component analysis, and cultural theme analysis. The research sources were tribe leaders, village leaders, educators, parents, and students. Based on qualitative data analysis, the result research has concluded that negotiation is needed to change the organizational environment and develop human resources, but customary school restrictions should not be changed. Transformational leaders apply the following learning culture control systems with close management registration, learning or schooling secretly, and educational activities centered on the borders of Ulayat lands. Thus conditions could be accepted by tribe leaders.
Ultrasound guided simultaneous adductor canal and sciatic nerve block for intractable pain following below knee amputation
Authors: Shrestha Babu Raja , Khatiwada Shikshya , Shrestha Ujma
Published: November 2017

Ultrasound guided combined adductor canal and sciatic nerve block provides superior analgesia in extremity surgery. Prolongation of analgesia can be achieved by addition of adjuncts like dexmedetomidine. Journal of Kathmandu Medical College Vol. 6, No. 1, 2017, Page: 32-34
Psychological disorder among acne patients
Authors: Pradhan Sushmita , Xiong Lin
Published: November 2017

Not available.Journal of Kathmandu Medical College Vol. 6, No. 1, 2017, page: 38-39
Monocular Visual-Inertial SLAM: Continuous Preintegration and Reliable Initialization
Authors: Liu Yi , Chen Zhong , Zheng Wenjuan , Wang Hao , Liu Jianguo
Published: November 2017

In this paper, we propose a new visual-inertial Simultaneous Localization and Mapping (SLAM) algorithm. With the tightly coupled sensor fusion of a global shutter monocular camera and a low-cost Inertial Measurement Unit (IMU), this algorithm is able to achieve robust and real-time estimates of the sensor poses in unknown environment. To address the real-time visual-inertial fusion problem, we present a parallel framework with a novel IMU initialization method. Our algorithm also benefits from the novel IMU factor, the continuous preintegration method, the vision factor of directional error, the separability trick and the robust initialization criterion which can efficiently output reliable estimates in real-time on modern Central Processing Unit (CPU). Tremendous experiments also validate the proposed algorithm and prove it is comparable to the state-of-art method.
Wearable Wide-Range Strain Sensors Based on Ionic Liquids and Monitoring of Human Activities
Authors: Zhang Shao-Hui , Wang Feng-Xia , Li Jia-Jia , Peng Hong-Dan , Yan Jing-Hui , Pan Ge-Bo
Published: November 2017

Wearable sensors for detection of human activities have encouraged the development of highly elastic sensors. In particular, to capture subtle and large-scale body motion, stretchable and wide-range strain sensors are highly desired, but still a challenge. Herein, a highly stretchable and transparent stain sensor based on ionic liquids and elastic polymer has been developed. The as-obtained sensor exhibits impressive stretchability with wide-range strain (from 0.1% to 400%), good bending properties and high sensitivity, whose gauge factor can reach 7.9. Importantly, the sensors show excellent biological compatibility and succeed in monitoring the diverse human activities ranging from the complex large-scale multidimensional motions to subtle signals, including wrist, finger and elbow joint bending, finger touch, breath, speech, swallow behavior and pulse wave.
Solar ALMA Observations: Constraining the Chromosphere above Sunspots
Authors: Loukitcheva Maria A. , Iwai Kazumasa , Solanki Sami K. , White Stephen M. , Shimojo Masumi
Published: November 2017

We present the first high-resolution Atacama Large Millimeter/Submillimeter Array (ALMA) observations of a sunspot at wavelengths of 1.3 and 3 mm, obtained during the solar ALMA Science Verification campaign in 2015, and compare them with the predictions of semi-empirical sunspot umbral/penumbral atmosphere models. For the first time, millimeter observations of sunspots have resolved umbral/penumbral brightness structure at the chromospheric heights, where the emission at these wavelengths is formed. We find that the sunspot umbra exhibits a radically different appearance at 1.3 and 3 mm, whereas the penumbral brightness structure is similar at the two wavelengths. The inner part of the umbra is ∼600 K brighter than the surrounding quiet Sun (QS) at 3 mm and is ∼700 K cooler than the QS at 1.3 mm, being the coolest part of sunspot at this wavelength. On average, the brightness of the penumbra at 3 mm is comparable to the QS brightness, while at 1.3 mm it is ∼1000 K brighter than the QS. Penumbral brightness increases toward the outer boundary in both ALMA bands. Among the tested umbral models, that of Severino et al. provides the best fit to the observational data, including both the ALMA data analyzed in this study and data from earlier works. No penumbral model among those considered here gives a satisfactory fit to the currently available measurements. ALMA observations at multiple millimeter wavelengths can be used for testing existing sunspot models, and serve as an important input to constrain new empirical models.
Constraints on Physical Conditions for the Acceleration on Ultra-high-energy Cosmic Rays in Nearby Active Galactic Nuclei (AGNs) Observed with the Fermi Large Area Telescope
Authors: Kagaya Mika , Katagiri Hideaki , Yoshida Tatsuo , Fukuda Arisa
Published: November 2017

We investigated the possibility of acceleration of ultra-high-energy cosmic rays (UHECRs) in nearby active galactic nuclei (AGNs) using archival multi-wavelength observational data, and then we constrained their physical conditions, i.e., the luminosity of the synchrotron radiation and the size of the acceleration site. First, we investigated the spatial correlation between the arrival directions of UHECRs and the positions of nearby AGNs in the Fermi third gamma-ray source catalog. We selected 27 AGNs as candidates of accelerators of UHECRs. Then, we evaluated the physical conditions in the acceleration regions of these AGNs via the Pe’er and Loeb method, which uses the peak luminosity of synchrotron radiation and the peak flux ratio of inverse Compton scattering to synchrotron radiation. From the evaluation, we found that six AGNs have the ability to accelerate ultra-high-energy (UHE) protons in the AGN cores. Furthermore, we found that the minimum acceleration size must be more than a few kpc for acceleration of UHE protons in the AGN lobes.
The place of metaphysics in the science-religion debate
Authors: Veldsman Daniël P.
Published: November 2017

Metaphysics has no place in the science-religion discourses (or dialogues) if understood as an a priori universal content of the nature and causes of all things. From an overview of the positive and negative dimensions and challenges of the contemporary science-religion discourses within each conversation partner itself and between the two, it is argued that metaphysical reflection represents a contextual-linguistic event that ‘takes place’ only after the contextual giveness is taken up within a very concrete historical-linguistic frame of reference for sense making. In a metaphoric sense, it is conclusively compared with the movements of atoms of which we can only state afterwards where the atoms have been. In this sense, McGrath’s remark that ‘(m)etaphysics is not the precondition of any engagement with the world, but its inferred consequence’ is supported. The ‘was’ of metaphysical thinking represents the emergent product of the concrete and specific lifeworlds in which they have ‘taken place’, that is, ‘eventuated’. The ‘was’ of metaphysical reflection is the most powerful (a posteriori) event of credofication (i.e. understanding life in terms of convictions of faith) for human beings in living, making sense of and participating empathically in the question ‘why there is something rather than nothing?’.
Cuando el “peso” de la investigación filológica se puede convertir en un lastre (I): que + vogal en la lírica profana gallego-portuguesa
Authors: Fernández Guiadanes Antonio
Published: November 2017

Tras los estudios realizados el siglo pasado por Nobiling y Cunha, que establecían que en la lírica profana gallego-portuguesa el encuentro intervocabular entre la conjunción o pronombre que + vogal (tónica o átona) se resolvía en hiato, M. Ferreiro puso de relieve que en muchas ocasións los estudiosos non tienen en cuenta este precepto a la hora de establecer el texto crítico de las cantigas que editan. La presente contribución pretende revisar críticamente algunhas propuestas de enmienda realizadas por estos investigadores con el objetivo de restablecer la isometría versal en casos en que Michaëlis y Lang (en la edición del Cancioneiro da Ajuda y en el cancionero del rey don Denís, respectivamente) suponían que el encontro intervocabular se resolvía mediante una sinalefa.
Sobre las subvenciones públicas a la traducción editorial gallega (2008-2016)
Authors: Montero Küpper Silvia
Published: November 2017

La traducción (literaria) es una acción social y, como tal, forman parte de ella su recepción como producto de la industria cultural, las editoriales, las políticas de traducción, las traductoras, etc. Las decisiones que se toman en cuanto a la finalidad de las traducciones (sea política, comercial o cultural) derivan de las circunstancias políticas, así como de las posiciones culturales o estéticas del momento. Tradicionalmente, la mayor parte de la edición en lengua gallega corre a cargo de editoriales privadas gallegas, además de la edición por instituciones públicas que se sitúa alrededor de un 10% sobre la edición total en gallego, así como la de las editoriales privadas de ámbito estatal (25%). El estudio analiza las convocatorias de las ayudas públicas a la traducción editorial en Galicia desde el inicio de la actual crisis económica (2008) hasta la actualidad (2016). Estas inciden en la promoción y planificación de las traducciones en el seno de las editoriales privadas. Además de los factores económicos examinamos los criterios de adjudicación de ayudas en los últimos años a la luz de una política de la traducción para un sistema cultural en situación subalterna.
La emergencia del "Prerrexurdentismo" a través de la voluntad del didactismo de la literatura gallega decimonónica: el "Himno Gallego a S.M. la Reina Doña Isabel 2ª "de Vicente de Turnes
Authors: Pardo de Neyra Xulio
Published: November 2017

Centrado en un himno decimonónico gallego, escrito y publicado a mediados del siglo XIX por Vicente de Turnes, este estudio analiza la vocación de una literatura consciente de su papel hacia la institucionalización de un movimiento claramente definidor de su calidad, el Rexurdimento. En esta misión, el interés didáctico nos descubre cómo, desde el espacio de lo circunstancial, en la Galiza del XIX se articula un compromiso que, desde el popularismo, se incardina en el didactismo más evidente.
Dystopie de l’évolution dans "Songes de Mevlido" et "Terminus radieux" d’Antoine Volodine : une épopée mélancolique
Authors: Mercier Claire
Published: November 2017

L’article présent réalise une approximation analytique à l’univers post-exotique d’Antoine Volodine au travers de deux de ses derniers romånces : Songes de Mevlido et Terminus radieux. Ces œuvres mettent en scène un espace dystopique en lien avec l’effondrement d’un régime politique de type communiste : une épopée traumatique des vaincus, qui a pour conséquence un phénomène involutif dans un temps post-apocalyptique : mélancolie de l’existence. Cependant, demeure le chuchotement des écrivains de la post-humanité comme dernier rempart face à la prison que représente l’aliénation du réel.
The Analysis of the Relationship between the Values under IFRS and under GCAS: An Exploratory Study on Moroccan Financial Market
Authors: Cherti Anass , Zaam Houria
Published: November 2017

Until the end of the 1980s, the activity of accounting standardization was strictly national for tax and legal reasons. This conception or logic was revised in the last quarter of the twentieth century following the globalization of the economy and the intensification of the international market/stock exchanges. Indeed, the multitude of accounting standards urged investors to spend an enormous amount of time understanding them before analyzing the economic situation of the countries in which they wanted to invest. Several organizations were therefore set up to develop international accounting standards.The purpose of this article is to present the results of an empirical study using companies listed on the Casablanca Stock Exchanges (CSE), to measure the relationship between the values under International Financial Reporting Standards (IFRS) and those under the General Code of Accounting Standardization (GCAS) on the Moroccan financial market.The results show that the values of the accounting and financial information under the international reference "IFRS" are in common evolution with the values of accounting and financial information under the national reference "GCAS".