bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan
Authors: Mahiswari Raras , Nugroho Paskah Ika
Published: April 2017

The purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research also examines the influence of earnings management on financial performance. The samples of 31 companies listed on Indonesian Stock Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were analyzed by using multiple regression and simple regression. The results of this research showed that institutional ownership and leverage have a significant impact on earnings management. Managerial ownership, size of commissioner, presence of independent of commissioner, size of audit committee, also firms size have no significant relationships with earnings management. Next, earnings management has a significant impact on financial performance.
Pengaruh Tingkat Kompetensi Terhadap Kinerja Pegawai Administrasi Perkantoran
Authors: Kartika Lucia Nurbani , Sugiarto Agus
Published: April 2017

One big concern towards staff competency level is by doing a comprehensive research, every organization should know how its real staff competency level, its related factor, and also the impact of competency level towards staff performance. In this research result, the variable of education background does not affect the competency level. Meanwhile working experience variable has positive relationship towards competency level. Moreover, it is proven that there is a significant difference in competency level between staffs who have ever joined trainings and those who have never joined trainings. While staffs who have office administrative and secretarial education background have better competency level compared to those who do not have similar education background. The research result shows that office administrative staff’s competency significantly affects staffs’ performance. This research is expected to be able to give exact description on how far the staff competency level of Satya Wacana Christian University administrative staffs, also to identify the related factors towards staff competency level and its relationship with their working performance. The result is expected to give contributions to human resources management of Satya Wacana Christian University (UKSW) in developing and improving the human resources quality especially administrative staff of UKSW.
Rancang Bangun Prototype Berbasis WEB Sebagai Implementasi Praktik Wirausaha Mahasiswa di Kota Semarang
Authors: Kristiyanti Mariana
Published: April 2017

In Semarang, college growth offers the entrepreneurial traits for educative competitor of expanding very fast. Mostly, college has used the information system to market result of practice entrepreneurial all its student, but on the way, growth practice the entrepreneurial among student impress tardy and product and also service which they yield, not yet optimal of its information spreading. Designedly develop build the in wrought prototype system accomodating all result practice the wirausaha competitor educated by which is gone the round of in various college in Semarang, expected can give the information widely hit result of practice entrepreneurial in web. And indirectly, the web can become the individuality of Semarang providing information of result of child masterpiece nation passing the Website. Design to develop, build the prototype base on the Web to find the product yielded by all students in Semarang, representing picture of Information System to be made later. Research method used by Observation to College offering program of entrepreneurial and interview, while designing to develop build the Prototype of result of this practice entrepreneurial use the Flowchat System.
Analisis Kinerja Keuangan Pada Klub Sepak Bola (Studi Kasus Pada Arsenal, Tottenham Hotspur dan Everton)
Authors: Pranata Elvina Chandra , Supatmi Supatmi
Published: April 2017

Football is a popular sport that affect various aspects of life, one of which is the economy. In Europe, football has become an industry and the clubs most are already preparing financial statements. This study aims to analyze the financial performance of three football clubs that followed the Premier League as one of the best leagues in the world, Arsenal, Tottenham Hotspurs and Everton, for the period of 2007-2011. This study uses the technique of quantitative and qualitative descriptive analysis using 14 financial ratios relevant to the football club. Results showed in general Arsenal is a club that has the best financial performance in comparison Tottenham Hotspurs and Everton, in particular in such matters, income and liquidity. Tottenham Hotspurs have advantages in terms of net investment over player contracts and operating cash flow. While Everton in general have the worst financial performance in terms of operations and liquidity, but has a good asset turn over.
Perlakuan Akuntansi Karbon di Indonesia
Authors: Taurisianti Monika Meliana , Kurniawati Elisabeth Penti
Published: April 2017

This research aims to understand the implementation of accounting for carbon, about how it can be measured, recognized, recorded, presentedand disclosed based on Pernyataan Standar Akuntansi (PSAK) 19, 23, 32 and 57, also the impact toward the financial ratios. The object of this study is the financial statements of an integrated timber company in Indonesia. This study has analyzed the enables account to be used to record accounting for carbon, also analyzed the impact of implementation of accounting for carbon toward the financial ratios. The results of this study are support the previous study, which intangible asset can be recognized based on PSAK 19, whereas asset and contingent liabilities can be recognized based on PSAK 57. This study also fit out the previous study, which a company can recognize its expense and other income based on PSAK 19, 23 and 32 as a basis for forestry accounting in Indonesia.
Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)
Authors: Prasetyanta Agus
Published: April 2017

The research investigates the incremental information content of dividend changes about future profitability. We regress three of measurement of earnings (earnings level, earnings changes and abnormal earnings) to dividend changes and a number of control variables. By using 87 samples (420 firm years) of firm at Jakarta Stock Exchange over 1997-2003, We find that dividend changes provide information about the earnings insubsequent years, incremental to market and accounting data. The paper also documents that dividend changes are positively related to earnings changes for merely four year ahead. In detail examining, We find that dividend increase convey must new information about earnings changes and abnormal earnings for three year ahead than dividend decrease.
Kapabilitas Pemasaran dan Operasi Serta Pengaruhnya Pada Supply Chain Management dan Kinerja Perusahaan
Authors: Purnomo Hadi , Santosa Edi
Published: April 2017

Competition is a fact that needs to be faced by companies, and competitive advantage is thecore of the company’s success. To face the competition, the accuracy of the strategy undertaken by a company is one of the key success factors of the company. The strategy is to focus on the important factors that affect the performance of the company. In this case, two functions that are key to the creation of value-added are marketing and operations functions. Operations and marketing capabilities are important factors to obtain superior performance. Integration of marketing and operations (operation capabilities, marketing capabilities) is believed to be a synergy to achieve the company's competitive advantage.On the other hand, Supply Chain Management (SCM) is a key strategic factor to improve the company effectiveness. While an effective supply chain process is based on cross-functional collaboration of the company including operations and marketing capabilities. Thus, the main concern of this study is to focus on the influence of operationand marketing capabilities in supply chain integration and the firm performance, as well as the effect of supply chain integration on the firm performance. The results of this study based on regression analysis show that the regression coefficient of each independent variable on the dependent variable is positive. This means that the marketing and operation capabilities have positive effects on the firm performance, as well as having a positive impact on the supply chain integration. On the other side, the supply chain integration also has a positive effect on the firm performance.
Penyusunan Model Program Corporate Social Responsibility (CSR) di Perguruan Tinggi Kota Salatiga Dalam Upaya Meningkatkan Intake Perguruan Tinggi
Authors: Wijaya Lina Sinatra , Krismiyati Krismiyati
Published: April 2017

Corporate Social Responsibility (CSR) is one of the promotion techniques done by a Public Relations in higher education institutions to face the tougher competition among the higher education institution in gaining new students. Most higher education institutions in Salatiga try to do some CSR programs to achieve their goal. This study tries to investigate what suitable model of CSR done by higher education institutions in Salatiga-Central Java which is also implemented and the influence of this program to students’ intake in one academic year. Lastly, it tries to propose a CSR modeling for increasing students’ intake at higher education Institution in Salatiga-Central Java. This study employs interview and literature study for data collection. The data are then analyzed qualitatively to answer the posed research questions. This study involved 7 Higher education institutions in Salatiga-Central Java and also 19 High schools which are spread in 7 cities in Central Java. The result of the study shows that the Public Relations unit in each higher education institutions has carried out their CSR program to some of the Schools in Central Java, but lack of coordination done by both parties. However they emphasize their CSR program focusing on community service, high school student activities, scholarships and training. In order to effectively achieve the goal, an intake cycled relations model is proposed.
Latent-Path Modeling Dengan Partial Least Square Guna Memprediksi Pengaruh Faktor-Faktor Isu Lingkungan Terhadap Sistem Pengendalian Manajemen Lingkungan
Authors: Tjakrawala F.X. Kurniawan , Arvan Gregorius
Published: April 2017

This study explored the recently topic of environmental management control system issue which has't been conducted by Indonesian's researcher in accounting. The purpose of this study is to predict the effect of perceived factors related to environmental issues such as perceived ecological uncertainty; the degree of environmental proactivity; and stakeholders pressure that affected environmental management control systems. Primary data collection through survey method was done by distributing 325 sets of questionnaires and addressed to the managerial level of respondents who work in the ten of manufacturing companies listed on IDX, with the response rate of 19,70 percent. This study implements a latent-path modeling. Due to relatively few sample (N=64), this study did not allow covariancebased SEM to be applied in testing the hypotheses. So then the three hypotheses of this study were tested by the technique of partial least squares (PLS) using SmartPLS v.2 package, which applied the component-based SEM approach. The hypotheses test were empirically proved the ability to predict that all of these environmental issues positively influenced the environmental management control systems significantly. In the future, similar study still probably to be developed (in Indonesia) based on covariance-based SEM to gain the clear theoretical confirmation.
Interaksi Indepedensi, Pengalaman, Pengetahuan, Due Professional Care, Akuntabilitas dan Kepuasan Kerja Terhadap Kualitas Audit
Authors: Iskandar Melody , Indarto Stefani Lily
Published: April 2017

This study aims to determine whether job satisfaction influences the relationship between the independence, experience, knowledge, due care professionals, and accountability on audit quality among auditor who worked at public accounting firms in Semarang. The examination results should be able to present accountability and assessment toward fairness of the financial statements, as well as the appropriateness of the financial information with the criteria or rules that have been set. The auditor is expected to carry out the audit properly and resolve any audit process steps, and considering the sufficient audit evidence discovered to ensure the audit quality. The population comprises auditors who work at public accountant firms in Semarang. This research uses 45 auditors as samples. The data is processed using multiple regressions to analyze the relationship between the dependent and independent variables. The results of this study indicate that job satisfaction affects only the relationship between independency and accountability on audit quality. While job satisfaction does not affect the relationship between the due professional care, experience and knowledge to audit quality.
Model Pengendalian Internal Berbasis Sarbanes-Oxley Act dan Keandalan Pelaporan Keuangan (Studi Internal Audit Pada Perusahaan Publik di Indonesia)
Authors: Djaddang Syahril , Lysandra Shanti
Published: April 2017

This study focus on internal control application based on the Sarbanes-Oxley Act. The research objective is to examine the impact of Sarbanes-Oxley Act implementation and the financial reporting reliability toward audit quality and audit opinion. The research is conducted on public companies implementing Sarbanes- Oxley Act in Indonesia. The internal audit section in the companies are used as respondents. Based on questionnaires distributed, there were 35 samples of public companies used in this research. This study employs WarpPLS to handle the SEM model in testing the hypotheses and multigroup analysis to conduct the sensitivity analysis. The research’s results showed that application of Sarbanes-Oxley Act based internal control and financial reporting reliability are positively affect the audit opinions and directly influence the audit quality. However, the independent auditor's opinion is not a moderating variables between other variables. The research results are expected to be used as considerations by the companies in implementation of Sarbanes-Oxley Act based internal control.
Sustaining Competitive Advantage in Prima Sakti
Authors: Handoyo Kristin , Ihalauw John J. O. I.
Published: April 2017

Didirikan pada tahun 1993, Prima Sakti adalah sebuah perusahaan metal stamping dan plastic injection parts. Setelah lebih dari dua dekade, perusahaan ini telah berkembang menjadi sebuah perusahaan yang kompleks dalam hal ukuran, pasar dan produk. Penelitian kualitatif ini dipandu oleh sejumlah teori sebagai landasan dan menggunakan triangulasi data. Hasil dan pembahasan menunjukkan adanya perkembangan perusahaan dari sistem made-to-order menjadi sistem hybrid antara sistem made-to-order dan made-to-stock untuk memaksimalkan kapasitas dalam menerapkan cost leadership. Target pasar juga meluas dalam hal melanjutkan penetrasi pasar, pengembangan pasar dan pengembangan produk. Hasil dan pembahasan juga mengindikasi bahwa untuk mendapatkan keunggulan kompetitif, perusahaan mengintegrasi strategi cost leadership dan differentiation. Sebagai penutup, peneliti mengusulkan sebuah teori-mini yang didasarkan pada sejumlah variabel antara lain reputasi perusahaan, kualitas produk, pelayanan, learning effect, economies of scale, economies of scope dan capacity utilization yang mungkin memengaruhi keunggulan kompetitif untuk diuji secara kuantitatif.
Analisis Pola Penempatan Aset Pedagang
Authors: Yudi Pradana Leonardus Very , Saraswati Birgitta Dian
Published: April 2017

Monetary policy does not always go smoothly and effectively because it is influenced by pattern and behavior of society in placing asset. The result of this research by using quota sampling shows that type of monetary asset, e.g. savings on formal monetary institution, becomes more by 74,80% vendors in Salatiga,  then followed by asset in the form of saving in non formal monetary institution, and insurance. This research finds that there is, no vendors place their asset in the form of bond. Meanwhile, in terms of physical asset, placing asset in the form of land becomes priority for almost 30,08% vendors who prefer doing it. The next physical asset is in the form of building, gold, and cattle. However, as many as 86% respondents do not know about monetary variable, e.g. interest rate and inflation. For vendors in Salatiga, interest rate is not a consideration in placing asset. Hence, this causes monetary policy by using interest rate as an instrument to control the active circulation becomes ineffective. 

Abstrak

 

Kebijakan moneter tidak selalu berjalan lancar dan efektif karena dipengaruhi oleh pola dan perilaku masyarakat dalam menempatkan aset. Hasil penelitian ini dengan menggunakan quota sampling menunjukkan bahwa jenis aset moneter, misalnya tabungan di lembaga keuangan formal, menjadi lebih disukai oleh 74,80% pedagang di Salatiga, diikuti oleh aset dalam bentuk tabungan di lembaga keuangan non formal dan asuransi. Penelitian ini menemukan bahwa tidak ada pedagang menempatkan aset mereka dalam bentuk obligasi. Sementara itu, dari segi aset fisik, menempatkan aset dalam bentuk tanah menjadi prioritas bagi hampir 30,08% vendor yang lebih suka melakukannya. Aset fisik berikutnya adalah dalam bentuk bangunan, emas, dan ternak. Sebanyak 86% responden tidak tahu tentang variabel moneter, misalnya suku bunga dan inflasi. Bagi pedagang di Salatiga, tingkat suku bunga tidak menjadi pertimbangan dalam menempatkan aset. Oleh karena itu, hal ini menyebabkan kebijakan moneter dengan menggunakan suku bunga sebagai instrumen untuk mengontrol sirkulasi aktif menjadi tidak efektif.
Penanaman Modal Dan Pertumbuhan Ekonomi Tingkat Provinsi Di Indonesia
Authors: Hapsari Rahma Dian , Prakoso Imam
Published: April 2017

This research examines the impact whether foreign direct investment (PMA) can significantly influence the gross domestic regional product ( PDRB ) and how moderation variable of Unemployment Rate (TPT) and Human Development Index (IPM) also influence to Indonesian provinces as the research objects of this study. The data was taken from 2004-2013 (10 years). By using General Methods of Moments (GMM), this research shows PMA does not have any impact on economic growth. On the other hand, domestic direct investment (PMDN) is able to increase economic growth. This implies that PMA only funded the needs to less strategic investment sector. To boost up evenly the provincial economic growth, government should increase the incentive on investment to attract foreign investors to invest on less strategic sectors, and create incentive for domestic investors to maintain the business. Another conclusion is Indonesian workers are not developed due to the presence of PMA, and it indicates that there is no transfer of technology. Government needs to maintain PMDN and attract investors to invest in other sectors that are still not efficiently managed by PMDN.
Identifikasi Peranan Orang Tua Wirausaha Dalam Pembentukan Karakter Entrepreneurial Spirit Dan Keberlangsungan Business Project Mahasiswa Universitas Ciputra
Authors: Immanuel Dewi M. , Padmalia Metta
Published: April 2017

This study aims to know whether the character of the entrepreneurial spirit of Ciputra University students which is expected to be the factor in being a successful enterprenour in the future, is influenced by parent who has a career as an independent enterprenour.  The population of the study is students who have completed a minimum of two year study, have  a sustainable business project at the time being, and have parents as family business entrepreneur. This is an exploratory qualitative research done by conducting in-depth interviews to students who become informants. Results from this study indicated that the character of the entrepreneurial spirit in the students themselves can be formed through an educational process, and also through action and the way of thought from parents in running the business. Character of entrepreneurial spirit is professionally sharpened the students in learning process at Ciputra University which is based on entrepreneurship.
Theorizing Pada Teori Pengelolaan Modal Kerja: Relasi Aset Lancar Dan Kewajiban Lancar
Authors: Haikal Shalahuddin
Published: April 2017

Current assets and current liabilities relation is one of the traditional topics of financial management. Through algebra operations, both relations acquired current ratio and net working capital which became a postulate, called the rule of thumbs: current ratio must be greater than 1, and net working capital has to be positive. Based on the findings in two IDX’s listed companies, this paper questioning the validity of those rule of thumbs, based on Operation Management, Financial Market evolution and Corporate Governance. This is not an empirical research, this is a theorizing effort which forgotten by scholars in the field of business and management.
Kinerja Lingkungan dan Kinerja Ekonomi Perusahaan Manufaktur Go Public
Authors: Haholongan Rutinaias
Published: April 2017

Environmental performance is strongly influenced by the extent to which the impetus towards environmental management carried out by various agencies, especially government agencies. Firms are more likely to have better environmental performance if they proactively perform various controlled environmental management actions. This research aims to examine the influence of environmental performance on economic performance. We used data from 2009-2011 annual reports at the Indonesia Stock Exchange and PROPER. The results show that environmental performance has a significant effect on economic performance.

Abstrak

 

Kinerja lingkungan sangat dipengaruhi oleh sejauh mana dorongan terhadap pengelolaan lingkungan yang dilakukan oleh berbagai instansi khususnya instansi pemerintah. Kinerja lingkungan juga akan tercapai pada level yang tinggi jika perusahaan secara proaktif melakukan berbagai tindakan manajemen lingkungan secara terkendali.  Tujuan dalam penelitian ini adalah menguji pengaruh kinerja lingkungan terhadap kinerja ekonomi. Data dianalisis dengan menggunakan regresi berganda. Data yang digunakan dalam penelitian ini berasal dari laporan tahunan yang terdaftar di Bursa Efek Indonesia dan PROPER pada tahun 2009-2011. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan berpengaruh signifikan terhadap kinerja ekonomi.
Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor
Authors: Hapsari Aprina Nugrahesthy Sulistya
Published: April 2017

Auditor dysfunctional behavior has been increasingly perceived to be prevalent in the audit environment. It is therefore interesting to study the association between auditors’ personal characteristics, non-personal characteristics and dysfunctional behavior. This research investigates the relationship between locus of control as a specific personal characteristic, employees’ personal performance, organizational commitment, turnover intention, auditors’ performance assessors as a factor outside personal characteristics and acceptance of dysfunctional audit behavior. We collected data by sending questionnaire to auditors in Semarang and Surakarta cities based on the convenience sampling method because we had no precise information on the number of existing auditors beforehand. Using Structural Equation Model (SEM) to analyze our data, we find that there is no association between personal characteristic and the acceptance of dysfunctional audit behavior. Meanwhile, there is a significant relationship between auditors’ performance assessor on the acceptance of dysfunctional audit behavior.

Abstrak

 

Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit.
Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan
Authors: Setianto Vania Yunita , Utami Intiyas , Novianti Suzy
Published: April 2017

The pressure exerted by managers to employees to perform actions that are not in accordance with company rules may cause  tensions for employees. Tensions emerge because orders directly given by managers are in conflict with values or morals held by employees. When employees choose to report actions that are considered to deviate their espoused values and morals, they can report to senior managers. This research examines the employees’ tendencies to perform whistleblowing actions when faced with different levels of obedience pressure and trust to leaders. We administered the laboratory study at Satya Wacana Christian University and used 69 bachelor students majoring in accounting as our subjects, generating 60 usable data. We used 2x2 between subject experiment and manipulated the level of obedience pressure (high vs low) and trust to leaders (high vs low). Our results show that subjects experiencing high level of obedience pressure and having higher trust to leader are more likely to perform whistleblowing action.

Abstrak

 

Tekanan yang diberikan oleh manajer kepada karyawan untuk melakukan tindakan yang tidak sesuai dengan peraturan perusahaan, menyebabkan adanya ketegangan yang terjadi dalam diri karyawan. Ketegangan terjadi karena perintah yang diberikan secara langsung oleh manajer tidak sesuai dengan nilai atau moral yang dipegang. Ketika karyawan memilih untuk melaporkan tindakan yang tidak sesuai dengan nilai atau moral yang dianutnya, maka karyawan dapat melaporkan tindakan tersebut kepada manajemen senior. Penelitian ini bertujuan untuk meneliti potensi seorang karyawan untuk melakukan tindakan whistleblowing apabila berhadapan dengan kondisi tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini dilakukan di Universitas Kristen Satya Wacana dengan subjek mahasiswa S1 akuntansi Fakultas Ekonomika dan Bisnis. Penelitian ini menguji potensi tindakan whistleblowing oleh karyawandalam  keadaan tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini menggunakan desain eksperimental 2x2 between subject dengan total 69 subjek mahasiswa yang berperan sebagai karyawan menghasilkan 60 data siap olah. Perlakuan diberikan dalam bentuk tekanan ketaatan (tinggi dan rendah) dan kepercayaan pada pimpinan (tinggi dan rendah). Hasil penelitian menunjukkan bahwa grup yang mendapatkan perlakuan tekanan ketaatan tinggi dan kepercayaan pada pimpinan yang tinggi pula maka memperbesar potensi seseorang untuk melakukan tindakan whistleblowing.
MATERIAL DOURADO COMO RECURSO PEDAGÓGICO PARA O ENSINO DAS QUATRO OPERAÇÕES MATEMÁTICAS
Authors: Oliveira Marilene Kreutz , Flôres Aparecida Maria Ramos Simão , Silva Josias Ferreira , Rizzatti Ivanise Maria , Coutinho Luana Cassia Souza , Souza Juciel Silva
Published: April 2017

O presente estudo apresenta como objetivo analisar o potencial do material dourado como recurso pedagógico no ensino das quatro operações fundamentais da matemática. É uma pesquisa de cunho qualitativo com observação participante, desenvolvida com alunos do 5º ano do ensino fundamental I de uma escola pública estadual de Boa Vista/RR. Utilizou-se atividade diagnóstica para averiguação dos conhecimentos prévios dos alunos quanto às quatro operações fundamentais, desenvolveu-se uma sequência didática utilizando o material dourado associado à Teoria dos Campos Conceituais de Gerárd Vergnaud e, por fim, aplicou-se e analisou-se uma atividade avaliativa para verificação de indícios de aprendizagem significativa, difundida por David Ausubel. Observamos que o uso do material dourado, utilizado conforme as especificidades da turma e baseado em uma teoria, consiste em um elemento valorizador para a construção de conceitos matemáticos que se referem às quatro operações fundamentais, contribuindo dessa forma para uma aprendizagem significativa.
EFICIÊNCIA DA INOCULAÇÃO NA CULTURA DO ARROZ (Oryza Sativa L.) NO SUL DO ESTADO DE RORAIMA
Authors: Chaves Josimar S. , Miranda Análie F. M. , Santana Alice S. , Rodríguez Carlos A. , Silva Elizana S.
Published: April 2017

O arroz tem importância na alimentação da população mundial, sendo um dos cereais mais cultivados no mundo. O Brasil, atualmente, está entre os 10 principais produtores de arroz e este é considerado alimento básico na dieta dos brasileiros.  Objetivou-se avaliar a eficiência da inoculação de bactérias fixadoras de nitrogênio atmosférico na cultura do arroz em relação à adubação nitrogenada na região sul do Estado de Roraima. O experimento foi conduzido na região Sul do Estado de Roraima, no Município de Caracaraí, no Campus Novo Paraíso do IFRR, em delineamento em blocos ao acaso com quatro tratamentos e cinco repetições. Os tratamentos foram constituídos de quatro linhas com 5 m de comprimento e espaçadas em 0,5 m, totalizando uma área de 10 m². A área foi corrigida e adubada de acordo com a análise química do solo e recomendações para a cultura do arroz no Estado de Roraima. A inoculação foi realizada na semente antes do plantio, com densidade de 50 sementes por metro linear. Verificou aumento da produtividade de grãos e no número de perfilhos em função da dose de N aplicado. A inoculação com Azospirillum pode representar uma alternativa viável para substituir os adubos nitrogenados na cultura do arroz no Sul do Estado de Roraima.
CONFLITO DE DIREITOS FUNDAMENTAIS: DIGNIDADE DA PESSOA HUMANA E DIREITO À VIDA – A INFLUÊNCIA DO FENÔMENO RELIGIOSO NO DIREITO
Authors: Carvalho Wanderley T. , Mateus Sérgio
Published: April 2017

O presente artigo tem o escopo de identificar quais são os impactos e de que forma a ideologia e a religião, como fenômenos culturais, podem influenciar os julgadores contemporâneos, na elaboração do provimento judicial. Para atingir este objetivo realizar-se-á uma análise crítica da fundamentação jurídica utilizada pelo judiciário, na prolação de acórdãos ou sentenças, que envolvam o conflito de direitos fundamentais: dignidade da pessoa humana e direito à vida. Cabe salientar que tal estudo tem grande relevância, em virtude da entrada em vigor do novo Código de Processo Civil/2015, que atribui à jurisprudência formalizada, uma enorme força normativa. As ciências sociais nos têm mostrado que todo ser humano é dotado de razão e emoção. Segundo pesquisas, os juízes como todos os seres humanos, podem ser perfeitamente influenciados por fatores extrínsecos à causa, principalmente no momento de se emitir uma sentença.  Nesse diapasão, surge a seguinte indagação: em que medida a moral, a emoção, a ideologia e os aspectos culturais da religião podem influenciar esses julgadores, na determinação da escolha da única resposta correta, em um conflito de direitos fundamentais?  Aprioristicamente tem-se que moral, a cultura e as religiões locais de uma determinada sociedade dificultam a construção de um direito universal, comum e uniforme, o que vem conduzindo o Poder Judiciário, em certa medida, a prolatar decisões em sentidos opostos, embora muitas das vezes, o contexto fático seja idêntico, principalmente quando a matéria refere-se a direitos humanos. Ressalta-se que tais fatores podem gerar insegurança jurídica, por isso devem ser estudados e controlados.
APRENDENDO CIÊNCIAS NO 9 º ANO DO ENSINO FUNDAMENTAL A PARTIR DE EXPERIMENTOS COM MATERIAIS ALTERNATIVOS EM UMA ESCOLA PÚBLICA DE RORAINÓPOLIS – RORAIMA
Authors: Sampaio Iracilde Silva , Oliveira Josimara C. C. , Lima Régia Chacon P.
Published: April 2017

Os conteúdos de química da disciplina de ciências no 9º ano do ensino fundamental não são muito atrativos entre os alunos. O desafio de despertar a curiosidade, o interesse e manter os alunos na sala de aula, requer do professor muita pesquisa, vontade e criatividade. Partindo dessa observação surgiu a ideia de realizar aulas práticas contextualizadas com materiais alternativos e cotidianos a fim de facilitar o aprendizado dos conceitos teóricos de química na disciplina de Ciências em uma sala com 15 estudantes do 9º ano do Ensino Fundamental da Escola Municipal Francisco de Assis em Rorainópolis-RR, no período de Outubro a Novembro de 2016. Os resultados mostraram que os experimentos auxiliaram os estudantes a construírem seu conhecimento e a entenderem os conceitos trabalhados.
State-of-the-art Nanofabrication in Catalysis
Authors: Karim Waiz , Tschupp Simon A. , Herranz Juan , Schmidt Thomas J. , Ekinci Yasin , Van Bokhoven Jeroen A.
Published: April 2017

We present recent developments in top–down nanofabrication that have found application in catalysis research. To unravel the complexity of catalytic systems, the design and use of models with control of size, morphology, shape and inter-particle distances is a necessity. The study
of well-defined and ordered nanoparticles on a support contributes to the understanding of complex phenomena that govern reactions in heterogeneous and electro-catalysis. We review the strengths and limitations of different nanolithography methods such as electron beam lithography (EBL), photolithography,
extreme ultraviolet (EUV) lithography and colloidal lithography for the creation of such highly tunable catalytic model systems and their applications in catalysis. Innovative strategies have enabled particle sizes reaching dimensions below 10 nm. It is now possible to create pairs of particles
with distance controlled with an extremely high precision in the order of one nanometer. We discuss our approach to study these model systems at the single-particle level using X-ray absorption spectroscopy and show new ways to fabricate arrays of single nanoparticles or nanoparticles in pairs
over a large area using EBL and EUV-achromatic Talbot lithography. These advancements have provided new insights into the active sites in metal catalysts and enhanced the understanding of the role of inter-particle interactions and catalyst supports, such as in the phenomenon of hydrogen spillover.
We present a perspective on future directions for employing top–down nanofabrication in heterogeneous and electrocatalysis. The rapid development in nanofabrication and characterization methods will continue to have an impact on understanding of complex catalytic processes.
Automated Identification of Relevant Frontier Orbitals for Chemical Compounds and Processes
Authors: Stein Christopher J. , Reiher Markus
Published: April 2017

Quantum-chemical multi-configurational methods are required for a proper description of static electron correlation, a phenomenon inherent to the electronic structure of molecules with multiple (near-)degenerate frontier orbitals. Here, we review how a property of these frontier orbitals,
namely the entanglement entropy is related to static electron correlation. A subset of orbitals, the so-called active orbital space is an essential ingredient for all multi-configurational methods. We proposed an automated selection of this active orbital space, that would otherwise be a tedious
and error prone manual procedure, based on entanglement measures. Here, we extend this scheme to demonstrate its capability for the selection of consistent active spaces for several excited states and along reaction coordinates.
Chiral Cyclopentadienyl Ruthenium Complexes as Versatile Catalysts for Enantioselective Transformations
Authors: Kossler David , Cramer Nicolai
Published: April 2017

Ruthenium complexes, in particular cyclopentadienyl ruthenium (??) derivatives, catalyze a vast number of transformations in the field of homogenous catalysis. Herein we describe the first synthesis of efficient chiral cationic cyclopentadienyl ruthenium (??)
catalysts and their application in enantioselective cycloisomerizations yielding 4H-pyrans. A tremendous counterion effect on the selectivity was observed and subsequently explored, giving rise to a complementary set of neutral cyclopentadienyl ruthenium (??) complexes able to catalyze asymmetric cyclobutene formations.
Towards Cellular Activation of an Artificial Metalloenzyme: Development of an Artificial Zymogen
Authors: Lebrun Vincent
Published: April 2017

Regulation of enzymatic activity is essential for living organisms. Nowadays, with the emergence of synthetic biology, there is a rising interest in placing the activity of synthetic catalysts under the control of a cell. This short review aims at summarizing the regulation strategies
developed to date, and at presenting the development of an artificial zymogen, which is upregulated by a natural protease. In our view, this constitutes a first step towards the cellular control of the activity of an artificial metalloenzyme.
Exerimental method and preliminary studies of the passive containment water film evaporation mass transfer
Authors: Li C. , Yang L. , Zhao W. , Zhou S. , Du W. , Gao Z. , Li H.
Published: April 2017

For larger containments and higher operation parameters, characteristics of the outside cooling of the PCCS are very important for the analysis on the containment integrity. A preliminary analysis was made and a four-step experimental method was used to numerically analyze the falling water film evaporation for the advanced passive containment. Then, the water flow stability along the outside wall of the containment was studied. The results fit well with those correlations without airflow when the air velocity is less than 5.0 m/s. However, when the air velocity is larger than 5.0 m/s, the influence of the air velocity on the water film will appear and the mean water film thickness will be thicker. Based on the prototype operation parameters, experimental studies were carried and the results were compared with the Dittus-Boelter correlation within the operation ranges. A modification factor was proposed for the conservative application of this correlation for nuclear safety analysis.
PCTRAN enhancement for large break loss of coolant accident concurrent with loss of offsite power in VVER-1000 simulation
Authors: Hadad K. , Esmaeili-Sanjavanmareh M.
Published: April 2017

PCTRAN capability to simulate a large break loss of coolant accident concurrent with the loss of offsite power in Bushehr Nuclear Power Plant is enhanced and investigated. Following the correction of the accident scenario for Bushehr nuclear power plant in PCTRAN, simulation results are compared with the final safety assessment report of that plant. As a result, the primary loop thermal hydraulics parameters including pressure, total flow rates, leakage flow rates and reactor power are in a good agreement with the reference data. Hot and cold leg temperature variations have the same trends as reference data but have a maximum of 80 8C disagreement at the transient initiation. The reason for this disagreement is explained and its adjustment is discussed. Improvements of PCTRAN simulator are mainly due to enhancing user control for atmospheric steam dump valve, containment pressure and emergency core cooling systems which are thoroughly described in this paper.
Optical Properties of HDPE in Injection Molding and Injection Press Molding for IR System Lenses Part II: Mold Temperature and Surface Roughness Effects on Injection Molding
Authors: Kaneda R. , Takahashi T. , Takiguchi M. , Hijikata M. , Ito H.
Published: April 2017

An experimental investigation of injection molding was conducted to assess the high infrared radiation (IR) transmittance with an opaque state (low visibility ray (VR) transmittance) necessary for IR system lenses as a target high-density polyethylene (HDPE) IR transmission material. In our earlier investigation, experimental investigations of injection molding and injection press molding were conducted using the mold cavity of a disk-shaped finished mirror-like surface. For high mold temperature and long cooling time, the increased core-layer thickness improved the IR transmittance. Simultaneously, the VR transmittance decreased because the crystallinity became higher. Furthermore, when injection press molding was done, the VR transmittance decreased because the crystallinity increased. Using a 0.5-mm-thick mold cavity with disk shapes having different surface roughness, an injection molding experiment was conducted for this study while changing only the mold temperature of 20 to 80°C. Results show that when the mold surface roughness became high, the surface roughness of molded parts became high, too. Thereby the IR and VR transmittance were decreased. However, when the mold temperature was high, the influences of the so-called skin-core structure and crystallinity were stronger than the influence of the surface roughness of molded parts. The IR transmittance increased because of the decrease of the skin layer. Furthermore, the VR transmittance decreased because of a simultaneous rise of the crystallinity. The minimum value of obtained VR transmittance was 9.3% at mold temperature of 80°C using a mold of the highest surface roughness. This molded part reached an opaque state. Furthermore, a higher IR transmittance of 64.9% was obtained. When injection molding was conducted using a mold of a mirror-like surface with the same conditions as those in this investigation in our earlier investigation, the obtained IR and VR transmittances were 65.4% and 0.6%, respectively. Consequently, when the mold temperature was high, a few differences were found with transmittance of the molded parts using the mold of the mirror-like surface. Results showed that no difficulty arises when a mold having higher surface roughness is used at a higher mold temperature.
Role of Bleach Sedimentation Technique for the Diagnosis of Tuberculosis.
Authors: Sarker Md Mahbur Rashid , Farooq Md Shamim , Roy Chandan Kumar , Hassan Parvez
Published: April 2017

Tuberculosis remains a major threat to world health. The main aim of this study was to improve the microscopic detection of AFB from sputum by Bleach sedimentation technique using household bleach. This was a cross sectional type of study conducted for a period of one year from July 2010 to June 2011 in the Department of Laboratory Services, Khwaja Yunus Ali Medical College Hospital (KYAMCH), Sirajgonj. A total of 115 clinically suspected tuberculosis patients aged between 7-85 years were included in the study. Among them 35 (30.4%) patients had TB positive by routine (Direct microscopy) method; whereas, by bleach concentration method 42 (36.5%) were found positive; diagnosing 07 additional patients. The rise of 16.7% in sputum positivity by bleach sedimentation microscopy over the direct smear microscopy was found to be statistically significant (p= <0.005). Paired samples t test analysis of sputum showed a significant correlation between this two methods (r=0.896, p <0.001). This study suggests that Bleach sedimentation method is better than direct conventional method. So it should be applied to all laboratories across the country because it is cheap early available and also safety to the laboratory staffs.KYAMC Journal Vol. 5, No.-2, Jan 2015, Page 497-502
Management of Impacted 3rd Molar
Authors: Maruf Ahmed Bari , Chowdhury Nafees Uddin
Published: April 2017

The Simultaneous occurrence of impacted 3rd Molar is a comon phenomana, observed in both side of Maxilla and Mandible. One of the common complication of impacted 3rd molar is pericoronitis. Here we report a 23 years old young female with pericoronitis (infection near wisdom teeth) in the left lower molar region. She attended to the Khwaja Yunus Ali Medical College and Hospital (KYAMCH) Dental Out Patient Department (OPD) with severe toothache and swelling at the left lower Retro Molar region. After clinical evaluation routine investigations and a Dental Radiograph (Periapical view) were advised. The Dental Radiograph showed a wisdom tooth, almost unerupted horizontally placed, surrounding soft tissue revealed features of inflammation. With all these data we confromed her diagnosis as pericoronitis in the left lower molar region that is Retro Molar region. Patient was prescribed a course of antibiotics and analgesics and sent home. Later on surgical procedure was parformed and the patient recoverd. This kind of patient needs regular followup for known post surgical complications like trismus, Bruising, persistent abscess etc.KYAMC Journal Vol. 5, No.-2, Jan 2015, Page 533-536
Entropy in the Tangled Nature Model of Evolution
Authors: Roach Ty , Nulton James , Sibani Paolo , Rohwer Forest , Salamon Peter
Published: April 2017

Applications of entropy principles to evolution and ecology are of tantamount importance given the central role spatiotemporal structuring plays in both evolution and ecological succession. We obtain here a qualitative interpretation of the role of entropy in evolving ecological systems. Our interpretation is supported by mathematical arguments using simulation data generated by the Tangled Nature Model (TNM), a stochastic model of evolving ecologies. We define two types of configurational entropy and study their empirical time dependence obtained from the data. Both entropy measures increase logarithmically with time, while the entropy per individual decreases in time, in parallel with the growth of emergent structures visible from other aspects of the simulation. We discuss the biological relevance of these entropies to describe niche space and functional space of ecosystems, as well as their use in characterizing the number of taxonomic configurations compatible with different niche partitioning and functionality. The TNM serves as an illustrative example of how to calculate and interpret these entropies, which are, however, also relevant to real ecosystems, where they can be used to calculate the number of functional and taxonomic configurations that an ecosystem can realize.
Criticality and Information Dynamics in Epidemiological Models
Authors: Erten E. , Lizier Joseph , Piraveenan Mahendra , Prokopenko Mikhail
Published: April 2017

Understanding epidemic dynamics has always been a challenge. As witnessed from the ongoing Zika or the seasonal Influenza epidemics, we still need to improve our analytical methods to better understand and control epidemics. While the emergence of complex sciences in the turn of the millennium have resulted in their implementation in modelling epidemics, there is still a need for improving our understanding of critical dynamics in epidemics. In this study, using agent-based modelling, we simulate a Susceptible-Infected-Susceptible (SIS) epidemic on a homogeneous network. We use transfer entropy and active information storage from information dynamics framework to characterise the critical transition in epidemiological models. Our study shows that both (bias-corrected) transfer entropy and active information storage maximise after the critical threshold ( R 0 = 1). This is the first step toward an information dynamics approach to epidemics. Understanding the dynamics around the criticality in epidemiological models can provide us insights about emergent diseases and disease control.