bluuebunny/crossref_metadata_2025 huggingface dataset:
Accounting for Capital Turnover
Authors:   Open International University of Human Development ", Suk Leonid ,   Ukraine",   , Kyiv, Ukraine, Suk Petro ,   Separate division of the National University of Life and Environmental Sciences of Ukraine "Nizhyn Agrotechnical Institute", Nizhyn, Ukraine
Published: April 2021

Economic globalization, digitalization of management processes, introduction of new forms of business organization, implementation of the concept of sustainable development are factors that affect the process of capital turnover and determine the need to improve its accounting support. The purpose of the article is to search for options for improving the accounting for capital turnover at the enterprise in modern conditions of a dynamic market environment. The economic essence of capital was disclosed and the capital turnover was identified as an object of accounting. The capital turnover in the enterprise is carried out constantly and is expressed through the turnover of funds that must be reflected in the accounting system. The analysis of the presentation (classification) of assets in the reporting was carried out, and it was found that all assets of an economic entity are in economic circulation, although the order and circulation period of various assets is not the same. Therefore, the division of assets into non-circulating and circulating assets is incorrect, since it contradicts the real essence of economic phenomena. It was proposed to change the approach to the presentation of assets in the reporting and rename the sections “Non-circulating assets” and “Circulating assets” in the Balance Sheet (Statement of financial position) of Ukrainian enterprises to “Non-current assets” and “Current assets”, respectively. It was proposed to place the balance sheet asset items in descending order of liquidity of assets. In particular, the first item will be “Money and their equivalents”, and then other items depending on the liquidity of assets. Accounting for business transactions must be kept according to the stages of capital turnover. In order to accounting for the sale of goods, works and services, it is advisable to use one synthetic account, on the debit of which it shows the sold products at their cost price, and on the credit – at the selling prices.
Improving of the Tax Calculations in SAP for Ukrainian Companies
Authors:   Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine, Shyhun Mariya , Zhuravel Andrii ,   Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine
Published: April 2021

Providing a fiscal function, tax calculations are one of the key processes in the activities of enterprises. A study of the practice of using modern software products for accounting automation showed that even powerful decision support systems such as SAP cannot provide ease, efficiency and clarity of conducting business operations in compliance with historically established tax laws and accounting procedures. At the same time, VAT calculations are the most laborious, since they significantly depend on the peculiarities of the tax legislation of each country. The article reveals the key directions for improving the process of making calculations for VAT using the SAP ERP system. Taking into account practical experience, the main difficulties in complying with the regulatory requirements of Ukrainian legislation in accounting of business transactions in SAP ERP are highlighted. The features of tracking the first event in VAT-related transactions with the display of accounting procedures on the example of product sales were disclosed, taking into account the technical features of the information system. The methodological and technical reasons for the impossibility of full automation of tracking the first event were shown, based on the practice of Ukrainian enterprises. The standard process for calculating a tax credit for VAT in the SAP ERP system was outlined. It was determined that the existing procedures not only meet the requirements of the current legislation, but also provide significant efficiency in the rapid achievement of correct reporting indicators. To expand the automation of the accounting process, authors' substantiated recommendations were provided, some of which were implemented in the SAP program, in particular, the mass creation of accounting documents in the system and the assignment of status for electronic tax documents in individual cases determined by the current regulatory framework.
THE OPPORTUNITIES AND OBSTACLES OF SCHOOL PATHS OF FINNISH YOUNG PEOPLE WITH INTELLECTUAL DISABILITY (ID)
Authors: Hermanoff Anneli , Määttä Kaarina , Uusiautti Satu
Published: April 2021

The experiences and perceptions that people with intellectual disability (ID) who have participated in vocational education have about their study paths is a less studied theme in Finland and also internationally. The purpose of this research was to find out whether their transitions from basic education to vocational education have been successful in their opinion and how their parents perceived the study paths. The purpose of this research was to analyze the study paths of young adults with ID and their school experiences as described by themselves and their parents. The focus was on memories of basic education, transition to vocational education, and studies at the vocational special education school. The research participants comprised 14 young adults with ID (aged 17-23, 10 boys and 4 girls) and their parents (N= 14). They all had personal study plans in basic education, and except for one, they all had completed basic education according to their study plans. The research leaned on the narrative research approach. The youngsters and their parents were interviewed personally in 2012 and 2014. The study paths of young people with ID could be grouped into three narratives: the fluent, complex, and interrupted study paths. Study success in young people with ID is a sum of many factors. The study illustrates four core factors directing the study processes: the student, school community, curriculum, and teacher. In addition, support from home is extremely important to the fluency of study paths. The purpose of education should be to prepare train, rehabilitate, and guide students with ID into good life that includes work, health, and relationships. Based on this study, educational options for people with ID are limited and should be developed so that secondary education would educate future experts to work markets and promote learning and societal participation in the young who need special support. Key words: intellectual disability, narrative research, vocational special education, personal study plan, study path.
QUALITY OF HIGHER EDUCATION IN BANGLADESH: APPLICATION OF A MODIFIED SERVQUAL MODEL
Authors: Mamun-ur-Rashid Md. , Zillur Rhman Md.
Published: April 2021

Progressive importance, swelling investment, and mounting national and global competition necessitate evaluation of the service quality of higher education. Quantifiable indicators such as student teacher ratio, student number, women participation, establishing new departments, and increase in the number of universities are no longer enough unless the student’s stand point is considered. This research probed the service quality of higher education in a public university in southern Bangladesh utilizing modified SERVQUAL gap model. The t-test results suggest that there is a significant service gap in all the selected service dimensions such as learning, teaching, recognition, assessment system, internet and library facilities, campus life, and non-academic administration. The results also mirror that little more than half (54.1%) students are satisfied with the service quality of the selected university and almost similar proportion (52.1 %) of the students have future interest in studying in the same university. Regression analysis reveals that learning and recognition are two important determinants of client’s overall satisfaction with the service of selected university. Importance Performance Analysis (IPA) advocates that the university should take immediate step in improving internet and library facilities, campus life, and non-academic administration. Factor analysis output confirms that slight modification of the proposed seven set model into six set factors can be employed by the management as off-the-rack service quality measurement tool.
Key words: service quality, higher education, SERVQUAL, Bangladesh.
Study of protective efficiency of respirator with forced air supply
Authors: Borodina Nataliiа , Cheberiachko Serhii , Cheberyachko Yurii , Deryugin Оleg , Radchuk Dmytro , Klimov Daniil
Published: April 2021

The aim of the work was to conduct experimental studies aimed at determining the protection factor of the filter respirator with forced air supply by volunteers in different modes of operation and to establish the dependence of the amount of air supplied by the fan from the air purification device to the filter’s resistance. Simulation studies to determine the protective effectiveness of the filter respirator on the testers were performed according to the procedure for determining the penetration coefficient of test aerosol – sodium chloride, as the ratio of the submask concentration of test aerosol to the ambient concentration formed in a special chamber that meets the requirements of DSTU EN 13274. Determination of the amount of air supplied by the air purification unit to the submask space and assessment of the value of positive pressure inside the mask was performed according to the procedure described in DSTU EN 12941: 2004. As a result of simulated laboratory tests to determine the protective effectiveness of filter respirators with forced air supply to the testers, it was found that the average result of the protection factor of the test samples ranged from 99.93 to 99.97, which meets the requirements of DSTU EN 12941: 2004. In addition, it was found that the amount of air treated by the fan of the air purification device for clean filters is 165 and 215 dm3/min for operating modes “Normal” and “Turbo”, while for the polluted filters it is reduced to 131 and 185 dm3/min, respectively. During the study, the compliance of the value of excess pressure in the submask space with the requirements of DSTU EN 12941: 2004, which should not exceed 2.5 mbar, was confirmed. It is also determined that the stability of the technical parameters of the air purification device is maintained in the specified range when charging the “Dinogy Li-Pol 11000mAh 14.8V 4S 25C” brand battery not less than 12 V to ensure the current value of not less than 1.6 A. The practical value of the results lies in determining the duration of protective action of the filter respirator, the choice of filter resistance to establish the scope and modes of operation in the developed personal respiratory protection equipment.
Effect of Commercial Grade Methyl Parathion on the Survival of Pseudomonas at Varying Temperature and pH
Authors: Muhammadi Muhammadi , Ishaq Sadia
Published: April 2021

The wide-spread use of methyl parathion as an agricultural insecticide has been causing an increased level of contamination in soil, vegetation and groundwater reservoirs and as well as adverse effects on human, flora, fauna and ecosystems. Therefore, eco-friendly and cost-effective bioremediation system are needed to remove these pollutants from the contaminated sites and mitigate its hazardous. For this purpose, a lab scale study was conducted to investigate the effect of high concentrations of commercial grade methyl parathion (50 EC) on growth of indigenous soil Pseudomonas IES-Ps-1 under different environmental conditions such as pH and temperature. To determine the tolerance limit, Pseudomonas IES-Ps-1 was grown in nutrient broth supplemented with methyl parathion (0, 200, 400, 600, 800, 1000 and 1200 mg/l). The detailed pH (6, 7, 9) and temperature (25, 30 and 35 oC) studies were conducted using higher methyl parathion (400 and 800 mg/l). No growth was observed at 1000 and 1200 mg/l of pesticide after 96 hrs of incubation compared to other concentrations of 200, 400, 600 and 800 mg/l. The maximum growth for both 400 and 800 mg/l of pesticide was observed at pH 7 and 30 °C. The maximum removal of total organic carbon and chemical oxygen demand for 400 mg/lof pesticide were found 50 and 52 % while those for 800 mg/l were 46 and 49 % respectively. Hence, this study concluded that indigenous soil bacterium Pseudomonas IES-Ps-1 could serve as an efficient candidate at 30 °C and pH 7 in development of a bioremediation system for the removal of toxic effects of methyl parathion like pesticides from contaminated sites.
Demonstrative References of This and That in English Speeches by Chinese College Students
Authors: Zhao Junqiang
Published: April 2021

Demonstrative reference is a common means of cohesion in discourse. Based on Cohesion Theory by Halliday and Hasan, the paper is aimed at exploring the use of this and that as a means of deixis and reference in college English speeches from the perspective of discourse cohesion to achieve more effective analysis and appreciation of English speeches.
Wing Populism: Capturing the Globe
Authors: Rao Pratishtha
Published: April 2021

This article is an attempt to explore the reasons for the recent trend of the rise of rightwing populism in the whole world. The origin of the terms ‘left’ and ‘right’ dates back to the French Revolution and the seating arrangements. The term ‘right’ was soon understood to mean reactionary or monarchist, and the term ‘left’ implied revolutionary or egalitarian sympathies. While populism is an idea of grouping people against ‘the elites. Both right ideology and populism are based on the segregation of society in two sections. When right wing political ideology merges with populist ideology, it is termed as “Right wing populism”. Right wing populists generally converge on issues like opposing immigration, nativism, protectionism etc. This ideology is gaining popularity rapidly in the present world order. The reasons are many, like social media, print and electronic media, civil society, economic instability, and charismatic leadership. Along with this the article also tries to find out the connection of hatred and human nature with the rise of right-wing populism. It focuses on how when hatred at the international level is justified it gives away for hatred at the domestic level as well which results in the cause and effect of right-wing populism.
Pakistan and the Question of Recognizing Armenia: Pakistan-Armenia Relations, the Issue of Kashmir & Nagorno-Karabakh
Authors: Fahim Muhammad
Published: April 2021

This article aims to study the estrangement between Pakistan and Armenia in light of the issue of Kashmir and Nagorno-Karabakh. Most Pakistanis are not aware of the fact that Pakistan does not recognize Armenia nor have any official diplomatic relations with her due to Pakistan’s principle stance over the Nagorno-Karabakh issue. Armenia occupied more than 20 percent internationally recognized Azeri territory during the 1992 war between Azerbaijan and Armenia. Pakistan has brotherly and cordial relations with Azerbaijan. Pakistan not only supports the Azeri stance over the Nagorno-Karabakh issue but goes out of the way to not recognize Armenia as a sovereign state. In turn, Azerbaijan supports Pakistan’s stance on the Kashmir dispute. On the contrary, Armenia not only refused to withdraw its forces from the internationally recognized Azeri land but supports Pakistan’s arch-enemy India on the Kashmir issue as a diplomatic move to counter Pakistan. This is the first-ever study conducted on Pakistan-Armenia relations. The article explores the reasons behind Pakistan's decision not to recognize Armenia in great detail. It discusses the estrangement between the two countries, especially in light of the Kashmir and Nagorno-Karabakh issue.
“Climate change”-A potential risk factor for cancer ?
Authors: Chakraborty Pallab
Published: April 2021

Cancer, mainly known for abnormal growth and altered cellular function is now the second prominent reason of death globally. There are so many factors responsible for this disease and one of the major factors is climate change. The deviations of weather patterns that is definitely as a result of human activities over long periods of times generally referred as climate change. The consequence’s, increasing temperature, melting of ice, rising of sea levels, increasing wind speed, changes in rainfall patterns etc. Due to all these concerns, the most important resource for a healthy life– Air, Water, and Food are gets disturbed and as a results causes several health related problems. Researches related to this field also demonstrated that climate change played critical role over cancer risk and cancer surveillance. It increases the amount of carcinogens and also its blocks patients’ access to cancer hospitality. Thus it can be potent risk factor.
An Examination of Kuwaiti Theatre
Authors: Alshammari Shahd
Published: April 2021

Kuwait is one of the most prospering countries in the Middle East. Much research has been conducted on its cultural scene. This paper considers its pioneering playwrights, their works, and their involvement in depicting Kuwaiti society. Close attention will be paid to the theatre's origins and advancements through analyzing a selection of important plays.
APROKSIMASI FUNGSI KONTINU TERBATAS DENGAN KONVOLUSI
Authors: Herlinawati Elin
Published: April 2021

Convolution is a mathematical operation on two functions that produces a new function that can be seen as a modified version of one of its original functions. The convolution operator has no identity element. However, it has an approximate identity. It can be found as a sequence of gk such that convolution of f and gk converges to f for k→∞. It implies that convolution can be used to approximate a function. In this article, we have proven basic theorems about approximation function by convolution for a bounded function in C(Rd).

Konvolusi adalah suatu operasi pada dua fungsi dan menghasilkan suatu fungsi baru yang dapat dipandang sebagai versi modifikasi dari salah satu fungsi aslinya. Operasi konvolusi tidak memiliki unsur identitas. Namun, operasi konvolusi memiliki identitas hampiran, yakni dapat ditemukannya suatu barisan fungsi gk sehingga konvolusi dari f dan gk konvergen ke f untuk k→∞. Hal ini mengakibatkan konvolusi dapat digunakan untuk aproksimasi fungsi. Pada artikel ini dibuktikan teorema-teorema yang mendasari aproksimasi fungsi dengan konvolusi bagi fungsi terbatas di C(Rd) .
Writing The Literature Review
Authors: Acob Joel Rey U. , Nugroho Heru Santoso Wahito
Published: April 2021

In the development of scientific investigation, traditionally, a researcher identifies prevailing issues as the focus of study. Following the institutional format gives way to decide within the box since conventional approach of accomplishing research are utilized. This article guides the neophyte researchers to alter the “customary” dealings of analyzing phenomenon under study without deviating the protocol.

Keywords: Literature, Literature review, Integrative review, Systematic review
Growth Performance of Lettuce Using Fermented Products as Organic Fertilizers
Authors: Negado Kareen Lynn E.
Published: April 2021

This study evaluates the growth performance of lettuce (Lactuca sativa L.) utilizing various fermented products as organic fertilizers. Growth performance is determined through the plant’s weight and leaves and significant differences in growth among various treatments: (a) fish trash, (b) scrap seaweeds, (c) kangkong, and control groups urea (positive) and water (negative) was also determined. Kangkong leaves are fermented for 10 days, fish trash for 14 days and 1 month for seaweeds. Lettuce seeds are sown before transplanting (15 days after germination) into pots and placed in raised beds. Randomized complete block design is utilized in the experiment. Growth performance is measured through the number of leaves 10, 20, and 30 days after transplant and mass of plant upon harvest. After 30 days, the lettuce was harvested. Based on the findings, the soil and fermented products are acidic and the needed organic matter for optimum growth of lettuce are not sufficient as well as some nutrients of the fermented products. Among the organic fertilizers, kangkong at 30 ml performs best in terms of the growth performance of lettuce. Urea performs best in terms of the mass upon harvest. Significant differences exist in the mean number of leaves of lettuce treated with various amounts of organic fertilizers with the plants that receive urea. Lettuce produce more number of leaves and with the highest mass upon harvest when treated with urea compared with organic fertilizers applied after 30 days from transplant.

Keywords: fermented kangkong; fish trash; growth performance; lettuce; scrap seaweeds
Reading Too Near, Seeing Television, Using Gagets or Computers in a Long Time and the Decrease of Visual Acuity in School Aged Children in the Elementary School
Authors: Sulistijono Heru , Heriyanto Bambang
Published: April 2021

Attention to vision disorders, technological progress is one of the things that might cause visual disturbances. The facts that occur a lot in the field, there are so many children who are familiar with gadgets or PC. The general purpose of this study is to obtain a description of the get us to factors of reading, seeing TV, gaget, PC that affect the decrease of visual acuity in school-aged children. The subject were 30 students in the grade 4-6 of elementary school Kemayoran 1 Surabaya, selected by purposive sampling. Data was collected through by questionnaire. The conclusion is that the get us to factor affects the decreased sharpness of the respondent’s vision.

Keywords: get us to factor; decreased sharpness of vision; school-aged children
Analysis of the Husband’s Support in the Readiness of Fertile-Age Women Regarding Pregnancy Preparation in Geger District Madiun Regency
Authors: Putranti Visi Prima Twin , Suharti Suharti
Published: April 2021

Married couples generally want to get healthy childreen. The process of labor, pregnancy, and childbirth can be passed through the mother without complications if there is preparation long before the mother was declared pregnant. Physical and mental readiness should be sought by the mother to deal with the changes that will be experienced in pregnancy and the subsequent process. Support from the husband is thought to be an optimal factor in the success of the maternal and infant health. The purpose of this study is to determine the relationship of the husband’s support with the readiness of women in childbearing age in the preparation of pregnancy in Geger, Madiun. The research method used in this study is the cross sectional method. In Geger, Madiun the number of people which were married on July at were 60 couples. The sampling technique used was purposive sampling and the samples received were 36 respondents. The research variables involve independent variables of the husband’s support and dependent variables include the readiness of women of childbearing age in the preparation of pregnancy. The test validity used was the Pearson Product Moment. The reliability test used was the Alfa Cronbach. The collected data were analyzed by Chi-Square. The results showed that there was a significant relationship between husband’s support and the readiness of fertile-age women in pregnancy preparation, where number p was 0,018 (alpha = 0,05). The role of health workers to provide health education and motivation is expected to reduce morbidity and mortality of mothers and infants.

Keywords: husband’s support; preparation of preganancy
Impact of COVID-19 on migrants’ access to primary care and implications for vaccine roll-out: a national qualitative study
Authors: Knights Felicity , Carter Jessica , Deal Anna , Crawshaw Alison F , Hayward Sally E , Jones Lucinda , Hargreaves Sally
Published: April 2021

Background

COVID-19 has led to big changes in UK primary care, including rapid digitalisation, with unknown impact on migrant groups.

Aim

To understand the pandemic’s impact on recently-arrived migrants and their access to primary health care, and implications for vaccine roll-out.

Design and setting

Qualitative study involving semi-structured interviews with primary care professionals (PCPs) and migrants in urban, suburban, and rural settings across England.

Method

Sixty-four PCPs and administrative staff, and 17 recently-arrived migrants were recruited using purposive, convenience, and snowball sampling. In-depth, semi-structured interviews were conducted by telephone. Data were analysed iteratively, informed by thematic analysis.

Results

PCPs and migrants concurred that digitalisation and virtual consultations have amplified existing inequalities in access to health care for many migrants, due to a lack of digital literacy and access to technology, compounded by language barriers. PCPs were concerned that virtual consultations resulted in difficulties building trust and risked missing safeguarding cues. Both PCPs and migrants highlighted challenges around registering and accessing health care due to physical closure of surgeries, as well as indirect discrimination, language and communication barriers, and a lack of access to targeted and tailored COVID-19 information or interventions. Migrants reported a range of specific beliefs, from acceptance to mistrust, around COVID-19 and potential COVID-19 vaccines, often influenced by misinformation. Innovative opportunities were suggested, including translated digital health advice using text templates and YouTube; these merit further exploration.

Conclusion

Pandemic-related changes to primary care delivery may become permanent; some migrant groups are at risk of digital exclusion and may need targeted additional support to access services. Solutions are needed to address vaccine hesitancy in marginalised groups to ensure equitable COVID-19 vaccine uptake.
Conflict and Reconciliation of Ambivalence and Hybridity in A Passage to India and A Passage to England
Authors: Siddika Mahmoda Khaton
Published: April 2021

The ambivalence for the attraction and repulsion shapes the colonizer and colonized’s duality sense for integrating each other’s way of life. It leads to create a hybridity sense, but this hybridity turns to mimicry. Forster’s A Passage to India portrays this sense through the character analysis. This novel exposes the ambivalent attitude of the Indians and the English to adopt the respective culture as the ruler and the ruled in India leading to hybridity sense. The development of events in the novel also shows some distorted sense in the character’s relationship and individual personality that creates a kind of tension. Chaudhuri, in his travelogue with his colonial experience, shapes his ambivalent attitude to integrate into the English traits. But his real experience with the West confirms his previous knowledge and he adopts his proper sense of hybridity by praising almost everything in western life and by showing the limitation of his country’s way of life. But his presentation in the travelogue makes a question of his stereotyped personality. The article initiates to explore reconciliation in this tension, applying the thesis-antithesis-synthesis technique through the comparative analysis of these two books.
Comparative Analysis of Peri-Operative Parameters in Unstable Hip Fracture Management by PFNA: Hip Fracture Needs Early Care during Covid-19
Authors: Lavindra Tomar , Gaurav Govil , Pawan Dhawan
Published: April 2021

Unstable peri-trochanteric fracture presents management challenges, more so during the Covid-19 pandemic.
Aim of the study was to evaluateperi-operative parameters during proximal femoral anti-rotation (PFNA) nailing in the early lockdown period of Covid-19 pandemic (Post-C group) and compare them to a cohort of demographically matched unstable peri-trochanteric fracture group from the pre-lockdown period (Pre-C group) to ascertain any significant change in clinical, radiological and functional outcomes.
We retrospectively analysed matched groups with respect to median age, ASA grading and comorbidities. Intraoperative parameters assessed were duration of operation theatre and surgical time for PFNA. In Post-C group, personal protection equipment (PPE) use by Health Care Worker (HCW)was evaluated.
A Note on Simulating Predecessor-Successor Relationships in Critical Path Models
Authors: Light Gregory L.
Published: April 2021

For any n entities, we exhaust all possible ordered relationships, from rank (or the highest number of connections in a linear chain, comparable to matrix rank) 0 to (n - 1). As an example, we use spreadsheets with the “RAND” function to simulate the case of n = 8 with the order-length = 3, as from a total of 10000possibilities by the number of combinations of selecting 2 (a pair of predecessor-successor) out of 5 (= card{A, B, C, D} + 1) matching- destinations followed by an exponentiation of 4 (= 8 – card{A, B, C, D}). Since the essence of this paper is about ordered structures of networks, our findings here may serve multi-disciplinary interests, in particular, that of the critical path method (CPM) in operations with management. In this connection, we have also included, toward the end of this exposition, a linear algebraic treatment that renders a deterministic mathematical programming for optimal predecessor-successor network structures.
Transaksi Kerjasama Pembiayaan Produk Ritel Perspektif Hukum Ekonomi Syariah
Authors: M. Kamal Fathoni
Published: April 2021

Bank Syariah Mandiri merupakan bank yang hadir dengan cita-cita membangun negara, dengan menjunjung tinggi nilai-nilai kemanusiaan dan integritas yang telah tertanam kuat pada semua masyarakat sejak awal berdirinya Bank Mandiri Syariah (BSM). Bank syari'ah Mandiri menggunakan kontrak yang telah disesuaikan dengan aturan agama. Kebutuhan bertransaksi berdasarkan syariah telah banyak berkembang dan inovasi dari berbagai akad sebelumnya sehingga program pembiayaan dimunculkan dengan akad Murabahah, Ijarah, dan Wakalah. Penting untuk diketahui bagaimana cara penggunaan akad syariah yang tepat dalam program pembiayaan di Bank Syari'ah Mandiri Cabang Jambi. Penelitian ini menunjukkan bagaimana terjadinya transaksi antara Bank Syari'ah Mandiri Cabang Jambi dengan mitra dan nasabahnya. Dalam melakukan transaksi dengan rekanan, Bank Syari'ah Mandiri Cabang Jambi membuat perjanjian wakalah untuk menjadikan rekanannya sebagai wakil yang menjalankan tugas bank. Dan dalam melakukan transaksi pembiayaan dengan nasabahnya, Bank Syari'ah Mandiri Cabang Jambi menggunakan akad Murabahah dan Ijarah.
Transaksi Jual Beli Produk Kesehatan dalam Layanan Rumah Sakit Perspektif Hukum Ekonomi Syariah
Authors: Sasmita Nurfaradisa
Published: April 2021

Rumah Sakit Asembagus mengalami perkembangan pesat dari berbagai aspek; layanan, fasilitas dan produk kesehatan. Bentuk transaksi jual beli produk kesehatan dan pemanfaatan produk kesehatan kepada pasien baik rawat inap maupun rawat jalan sebagai konsumen produk kesehatan milik RSUD Asembagus. Dalam hal praktek jual beli produk kesehatan, peneliti menggunakan metode penelitian kualitatif dengan jenis penelitian lapangan. Data yang dikumpulkan peneliti meliputi data primer dan sekunder, sedangkan observasi, wawancara dan dokumentasi merupakan sumber data pendukung, kemudian dianalisis secara deskriptif melalui reduksi, penyajian dan penarikan kesimpulan. Berdasarkan hasil analisis data dapat diketahui bahwa praktek jual beli produk kesehatan di pelayanan Rumah Sakit Umum Daerah (RSUD) Asembagus meliputi; proses pendaftaran, penawaran kamar, yang diawali dengan kesepakatan transaksi harga produk dan fasilitas kesehatan yang dibutuhkan pasien selama proses pengobatan. Menurut hukum ekonomi syariah, transaksi yang memiliki unsur kemauan antara kedua pihak adalah sah.
Pembenihan Ikan Patin Siam (Pangasius hypophthalamus) Menggunakan Induksi Hormon HCG (Human Chrorionic Gonadotropin) Dan Ovaprim Di Dinas Kelautan Dan Perikanan Subang, Jawa Barat
Authors: Astiyani Wahyu Puji , Prama Ega Aditya , Firmansyah Irvan , Wulandari Jaziroh Rizky
Published: April 2021

Pangasius sp. is a mainstay commodity in Indonesia. Economically Pangasius sp., is promising to be developed as an export commodity. Hatcheries of Pangasius sp. are carried out at the Marine and Fisheries Service Branch Subang. Data analysis in this research used quantitative descriptive analysis and qualitative descriptive analysis. The results of the research that Pangasius sp. can issue 323.500 eggs per broodstock with the egg weight released by each broodstock was 300 gr. The productivity of Pangasius sp. eggs can reach 5.176.000 eggs with Hatching Rate 99.6 %. The survival rate was 85 %. Analysis of the Pangasius sp. hatchery business after analyzing the R/C ratio resulted in a value of 2.9 where this business could provide a large income in a monthly cycle.
Studi Penilaian Resiliensi Nelayan Dalam Pengelolaan Ekosistem Terumbu Karang Di Pulau Biawak, Kabupaten Indramayu
Authors: Arkham Muhammad Nur , Wahyudin Yudi , Kelana Perdana Putra , Haris Rangga Bayu Kusuma , Sari Ratih Purnama
Published: April 2021

Kegiatan pemanfaatan dan eksploitasi ekosistem terumbu karang yang tidak ramah lingkungan dapat meningkatkan tekanan dan ancaman terhadap sumberdaya tersebut. Tujuan dari penelitian adalah untuk menghitung status resiliensi nelayan terhadap ekosistem terumbu karang. Lokasi penelitian di Pulau Biawak, Kabupaten Indramayu. Data yang digunakan dalam penelitian ini merupakan data primer dan data sekunder. Data primer diperoleh dengan metode wawancara menggunakan kuisioner dan observasi langung. Data sekunder diperoleh melalui kajian pustaka dan analisis berbagai literatur yang terkait dengan penelitian. Analisis indeks resiliensi nelayan dengan merepresentasikan dalam suatu komposit geometri. Hasil analisis indeks resiliensi nelayan (IRN) menunjukkan bahwa nelayan di lokasi studi menunjukkan tingkat resiliensi pada kategori resilien (66,9). Beberapa kegiatan dan program dari stakeholders dengan melibatkan nelayan dalam melakukan upaya transplantasi terumbu karang dapat meningkatkan resiliensi masyarakat dari parameter pengetahuan, adaptasi, persepsi dan ketergantungan.
The Impact of Higher Education Problem Based Learning in 21st Century: Evidence from Malaysia & Pakistan
Authors: Khan Muhammad Nasir , Amin Sufi
Published: April 2021

Problem based learning (PBL) approach has attained prominence due to its novelty in higher education. Problem based learning is pedagogical shift from traditional educational approaches to innovative educational approaches. Problem based learning alerts and challenges to classical and traditional assessment approaches because PBL is concerned with unique assessment approaches. Alternative pedagogies and assessment approaches enhance and give new insights to the effectiveness of PBL at higher education level. Students of higher education institutions learn through cognitions, socialization and experimental connections. Different students make different cognitive, social and experiential connections. This new phenomena has given new insights to the idea of shift of pedagogical paradigm in higher education with focus of teaching to learning. This approach has got prominence in scientific research and has equal importance in various fields of knowledge. It is equally important in other fields of knowledge. The major objective of this study was to explore the impact of higher education problem based learning in comparative perspectives of Malaysia and Pakistan. The participants of the study were included from Malaysia and Pakistan. Cross sectional research design has been used to analyze the collected data to achieve the objectives of the study. The study is significant for researchers in higher education institutions in comprehending the impact of higher education problem based learning in 21st century.

Keywords: Problem-Based Learning, Higher Education, Impact, Teaching & Learning
ZERO-PROFILE ANCHORED SPACER SYSTEM IN THE TREATMENT OF CERVICAL DEGENERATIVE DISEASE WITH A FOLLOW-UP OF 1 YEAROUR EXPERIENCE .
Authors: chandra Gupta Harish , Nath Alok , Ghosh Subhasis , Chatterjee Sudipto , Chaudhuri Shubhamitra
Published: April 2021

Objects: Anterior cervical plating decreases the risk of pseudarthrosis, increases rate of fusion following anterior
cervical discectomy and fusion (ACDF). Dysphagia is a common complication of ACDF, with the anterior plate
implicated as a potential contributor. A zero-prole, stand-alone interbody spacer has been postulated to minimize soft-tissue irritation and
postoperative dysphagia, but studies are limited. We are reporting our ndings in term of clinico-radiological outcomes following the use of such
devices in the treatment of cervical spine degenerative diseases with a focus on the course of postoperative prevertebral soft-tissue thickness and
the incidence of dysphagia. The authors conducted a prospective analysis of all Methods: patients who had undergone ACDF between
December 2018 and December 2019. All patients received a Zero-P implant (DePuy Synthes Spine).The Neck Disability Index (NDI),Modied
Japanese Orthopaedic Association Score(mJOA) and visual analog scale (VAS) scores for arm and neck pain were documented. Dysphagia was
determined using the Bazaz criteria. Prevertebral soft-tissue thickness, spinal alignment, intervertebral disc height were assessed as well. The
nal outcome was assessed with Odom's criteria. Total 30 patients Results: were studied prospectively, and data were collected and analyzed. 17
male and 13 female consecutive patients, with a mean age of 48.28 ± 8.17 years, underwent ACDF with Zero-Prole spacer (42 total operated
levels) in the dened study period. There were signicant improvements in neck and arm VAS scores, the NDI and mJOA scores following
surgery at last follow up. The neck VAS score improved from a mean 7.34 ±1.87 to 1.04 ± 0.09 (p<0.01) . The arm VAS score improved from
7.22±2.03 to1.03±0.10 at latest follow up. NDI score improved signicantly from preoperative 31.94±6.73 to 12.87±5.24 and mJOAscore
improved from preoperative 9.53±1.98 to 15.6±1.26 at last follow up. Immediate postoperative dysphagia was experienced by 36.67% of all
patients. Complete resolution of dysphagia was demonstrated at the latest follow-up. Prevertebral soft-tissue thickness at postoperative 48 hrs
decreased across all levels from a mean of 15.87 ±0.69 to 11.81 ± 0.53 mm at last follow up. Cervical alignment and intervertebral disc height
were also improved signicantly after surgery. Radiographic fusion was achieved in 100% of implants. No correlation was found between
prevertebral soft-tissue thickness and Bazaz dysphagia score. Majority of the patients had excellent outcomes in odom's criteria. Conclusions:
Zero-Prole device is a safe and effective alternative for the treatment of cervical degenerative diseases. Chronic dysphagia rates are comparable
to or better than those for previously published case series.
A STUDY OF PREVALENCE AND PATTERNS OF THYROID DYSFUNCTION IN HIV INFECTED PATIENTS FROM RURAL BACKGROUND OF EASTERN INDIA
Authors: Sarkar Amit , Biswas Amritesh , Kumar Bhowmik Kalyan , Dasgupta Somnath
Published: April 2021

The national prevalence of HIV (Human Immunodeciency Virus ) infection among adults in India is estimated to be
0.22% in the year 2017 . Amongst all endocrine abnormalities , abnormal thyroid function tests are common among HIV
infected patients . This study is an attempt to know the magnitude of thyroid dysfunction in HIV infected patient . This observational , cross
sectional study was carried out on 153 adult patients attending ART centre of our institution . The gross prevalence of thyroid dysfunction in HIV
infected patients and patterns of different thyroid abnormalities were assessed .The serum T3 , Free T4 and TSH were correlated with CD4 count
and duration of HAART ( highly active anti retroviral therapy) . The prevalence of thyroid dysfunction in HIV infected patient is found to be
30.06% . The most common thyroid disorder , subclinical hypothyroidism was found in 20.26% of the HIV infected patients . Mean CD4 cell
count is positively correlated with mean serum T3 and serum free T4 and negatively correlated with mean TSH without any statistical
signicance in all study population . The correlation of duration of HAART with serum T3 is signicantly negative and with serum free T4 , TSH
is nonsignicantly negative . So, denitely there is more prevalence of thyroid dysfunction in HIV infected patients than general population .
Although there is normal serum free T4 level in subclinical hypothyroid patients , the serum free T4 level decreases within the normal laboratory
reference range with severity of HIV infection . The thyroid abnormalities progress further in HIV infected patients who are on HAART . We
conclude that more attention to thyroid dysfunction in HIV infected patient should be paid so that timely treatment is done .
THE EFFECT OF DECREASED HEMOGLOBIN LEVELS AT FIRST TRIMESTER ON MATERNAL AND FETAL OUTCOME – A RETROSPECTIVE STUDY
Authors: D.R. Manasa , Sadananjali Sadananjali , Yadgude Ramkrishna
Published: April 2021

Background And Objective: Iron deciency anemia, especially during the rst trimester has a more negative impact on
both maternal & fetal well being. Commonly associated conditions are post partum haemorrhage, birth asphyxia, preeclampsia, low birth weight, preterm, abortions, still born and many more. Thus the study was aimed to determine the levels of haemoglobin in
early pregnancy and effect of pregnancy outcomes at Primary Health Care, Ankalagi, Belagavi.
Methodology: A retrospective study was done from 2017 April to May 2020 April for a period of three years at PHC, Ankalagi, Belagavi. Over
718 pregnant women were enrolled. Regular ANC was done. Data was collected on Maternal Age, Body mass Index (BMI), Number of parity
and Socio-economic determinants. Other Demographic characteristics included rst trimester haemoglobin levels, gestational age at delivery &
mode, birth weight, and pregnancy outcomes were recorded. Hemoglobin levels were estimated by Sahil's hemoglobinometer method.
Categorised into four groups a) Normal :more than11g/L b) Mild anemia :9-10.9g/dl c) Moderate anemia (7-8.9g/dl) and d) Severe anemia
(<7.0g/dl)
Results: Mean age was 18±39 yrs. Nearly 39.75% were anemic in early pregnancy. Mild anemic were 20.75%(149), moderate anemic
were18.10%(130)and severe anemic were 0.4%(3)respectively. The pregnancy outcome of low level haemoglobins duing rst trimester showed
miscarriage/abortions of about18.79%, LSCS mode of delivery of about 17.02%, low birth weight of about 9.21%, preterm baby of about 2.12%,
neonatal admissions of about 2.12%, still born of about 1.06%, and post partum haemorrhage of 1.77% respectively.
Conclusion: The above ndings suggests that anemia in rst trimester denitely has negative impact on both maternal &fetal health. Thus
adequate iron intake in early trimester (prior to conception) is crucial for healthy pregnancy. It is one of the preventable causes which can
decrease the maternal & fetal mortality. Should reinforce the health education from adolescent girls, with regular antenatal check up and active
participation of ASHA workers. Mothers should receive appropriate nutritional advice and supplementation at their rst point of contact with
health care professionals
RADIOLOGICAL FEATURES OF ABDOMINAL TUBERCULOSIS: A REVIEW
Authors: Kantharia Surita. C.
Published: April 2021

The prevalence of abdominal tuberculosis persists to be high. It also poses a diagnostic challenge at times, it being difcult
to differentiate from Inammatory bowel disease, especially Crohns disease. This article reviews the various imaging
modalities aiding the diagnosis of Abdominal tuberculosis.
TO STUDY THE CONSEQUENCES OF TEENAGE PREGNANCY- MATERNAL AND PERINATAL OUTCOME IN TERTIARY CARE CENTER
Authors: Thawal Yogesh , Patvekar Meenal M. , Suryarao Prashant , Kolate Dipak Suresh , Jain Shayari , Khemchandani Komal
Published: April 2021

Background: Teenage pregnancies are associated with high degree of maternal and neonatal complications. As many
adolescents are neither physically nor psychologically ready for pregnancy or childbirth, this reproductive event makes
them more vulnerable to complications resulting in devastating health sequences for them. Objectives: Our objective is to study feto-maternal
outcomes in teenage pregnancy for betterment of society & for abetting economic burden on country. This observational Materials & Methods:
study was done over 2 years at our tertiary care center - Dr DY Patil Medical College, Hospital and Research Institute, Pimpri, Pune. A total of
205 participants were included in the study after obtaining informed consent from the patients who satised the inclusion of age more than or
equal to 18 years and lesser than 20 years. Operative interventions like D&E Results : , LSCS were increased in teenage pregnancies with
emergency LSCS in 36.58% of the participants. First trimester & Antepartum complications were common in teenage pregnancies. Even Intrapartum & Post partum complications were contributed signicantly to feto-maternal morbidity & mortality . 54.04% had low birth weight and
only 40.91% had normal birth weight. A total 64 NICU admissions were needed from 193 live births. Of these 12 expired in early neonatal period
(<7 days) whereas 7 expired between 7 to 28 days. Among those who survived, almost 40 % had perinatal hypoxia. There were 96.98% live births
whereas 3.01% IUD. Conclusion : Teenage pregnancy is a condition which gives rise to further complications and affects both the maternal as
well as the neonatal health. Hence it is important that at every level of the society there is awareness regarding sexual education, use of
contraceptives and the ill effects of teenage pregnancy.
CROSS SECTIONAL STUDY OF SUCCESS RATE OF EXTERNAL DACRYOCYSTORHINOSTOMY SURGERY WITH AND WITHOUT INTUBATION STENT USAGE IN A TERTIARY CARE HOSPITAL
Authors: Kamath Kokila G. , Jadhav Vishal S
Published: April 2021

Dacryocystorhinostomy is widely considered as the standard treatment due to chronic nasolacrimal duct obstruction
(NLDO). These procedures include standard external Dacryocystorhinostomy (DCR), non-laser endonasal endoscopic
DCR (EN-DCR), and endonasal endoscopic laser DCR (LA-DCR)1. However external DCR is considered as the gold standard surgical method in
the treatment of NLDO. Our study describes a comparative study of success rates of external DCR surgery, wherein 30 patients each were included
for with and without silicone tube intubation usage respectively. The results showed a higher success rate (90%) in outcome of external DCR
surgery using silicone tube intubation as compared to that without its usage (80%). Therefore, this study was aimed to shed further light on EXDCR surgery using intubation stents. The study also helps in shedding light on better post-operative management and obtaining higher success
rates in case of EX-DCR surgery.