bluuebunny/crossref_metadata_2025 huggingface dataset:
Texture Development in Aluminum Alloys with High Magnesium Content
Authors: Aryshenskii Evgenii , Hirsch Jurgen , Drits Alexander , Konovalov Sergey , Aryshenskii Vladimir , Tepterev Maksim
Published: April 2022

The evolution of texture in the AlMg6Mn0.7 (1565 ch) alloy throughout the entire cycle of its thermomechanical treatment has been studied. Using this alloy as an example, a new way is shown to control the texture development, which is applicable to alloys with high magnesium content. An integrated approach is applied, including optical and electron microscopy, as well as X-ray diffraction analysis, the determination of mechanical properties and texture modeling using algorithms of the crystallographic plasticity theory. All stages of the thermomechanical treatment have been studied, namely the development of the deformation structure out of the as-cast structure in the reversing hot-rolling stand, continuous hot rolling, cold rolling and final recrystallization annealing. The study showed that second phase particles are the main source of recrystallization nuclei at all stages of high temperature thermomechanical treatment. The importance of these particles increases when the Zener-Hollomon parameter increases. To obtain the maximum possible proportion of a random texture, thermomechanical processing must be carried out at high Zener-Hollomon parameters. However, the temperature should not interfere with the complete recrystallization process at the same time. After cold rolling and recrystallization annealing at temperatures equal or greater than 350 °C, a large proportion of random texture is formed, and the properties of the metal are almost isotropic.
Numerical Simulation of 50 mm 316L Steel Joint of EBW and Its Experimental Validation
Authors: Xia Xiaowei , Wu Jiefeng , Liu Zhihong , Ma Jianguo , Ji Haibiao , Lin Xiaodong
Published: April 2022

The 316L thick plate electron beam welding (EBW) has been widely used in fusion test reactor manufacturing. Therefore, the numerical simulation of the 50 mm 316L austenitic stainless steel by two heat sources and experimental on microstructure and residual stress have been studied in this article. In the simulation study, the traditional heat source model (3D Gaussian heat source) and composite heat source (double ellipsoid heat source superimposed on the 3D Gaussian heat source) were proposed to simulate the welding of local joint. Weld cross-section, temperature curve, and residual stress after welding obtained by simulations were investigated. The experimental study involved residual stress tests and microstructure analysis. It turned out that the result of the composite heat source was closer to the actual joint. The residual stress distribution of simulation was validated and in accordance with experimental measurement. Moreover, the microstructures were studied by electro backscattered diffraction (EBSD) and compared with the temperature curve. The formation mechanism of microstructural heterogeneity was caused mainly by different thermal cycles at different positions of the thick plate. The top of the joint was more prone to stress concentration.
Proteome and Physiological Characterization of Halotolerant Nodule Endophytes: The Case of Rahnella aquatilis and Serratia plymuthica
Authors: Novello Giorgia , Gamalero Elisa , Massa Nadia , Cesaro Patrizia , Lingua Guido , Todeschini Valeria , Caramaschi Alice , Favero Francesco , Corà Davide , Manfredi Marcello , Marengo Emilio , Pelagi Micaela , Pangaro Loredana , Caffiero Giuseppina , Milano Fulvia , Bona Elisa
Published: April 2022

Bacterial endophytes were isolated from nodules of pea and fava bean. The strains were identified and characterized for plant beneficial activities (phosphate solubilization, synthesis of indole acetic acid and siderophores) and salt tolerance. Based on these data, four strains of Rahnella aquatilis and three strains of Serratia plymuthica were selected. To shed light on the mechanisms underlying salt tolerance, the proteome of the two most performant strains (Ra4 and Sp2) grown in the presence or not of salt was characterized. The number of proteins expressed by the endophytes was higher in the presence of salt. The modulated proteome consisted of 302 (100 up-regulated, 202 down-regulated) and 323 (206 up-regulated, 117 down-regulated) proteins in Ra4 and Sp2, respectively. Overall, proteins involved in abiotic stress responses were up-regulated, while those involved in metabolism and flagellum structure were down-regulated. The main up-regulated proteins in Sp2 were thiol: disulfide interchange protein DsbA, required for the sulfur binding formation in periplasmic proteins, while in Ra4 corresponded to the soluble fraction of ABC transporters, having a role in compatible solute uptake. Our results demonstrated a conserved response to salt stress in the two taxonomically related species.
Infections Caused by Moellerella wisconsensis: A Case Report and a Systematic Review of the Literature
Authors: Germanou Daphnie , Spernovasilis Nikolaos , Papadopoulos Anastasios , Christodoulou Sofia , Agouridis Aris P.
Published: April 2022

Background: Moellerella wisconsensis, a member of the family of Enterobacteriaceae, although isolated widely in nature, rarely causes infections in humans. Herein, we report a case of isolation of M. wisconsensis from pigtail end culture, urine culture and blood culture in a 76-year-old patient. Objective: To systematically address all the relevant information regarding M. wisconsensis through literature. Methods: We searched PubMed and Scopus databases up to January 2022 and performed a qualitative synthesis of published articles reporting infection from M. wisconsensis in humans. Results: We identified 25 records on PubMed and 43 additional records on Scopus. After removing duplicates, we examined in detail 15 articles. Ten studies with a total of 17 cases were included in our systematic review. Nine studies described isolated case reports, while 1 study described 8 cases. The origin of the infection was the alimentary tract in 9 cases, gallbladder in 4 cases, peritoneal cavity in 2 cases, respiratory tract in 1 case and hemodialysis catheter insertion site in 1 case. In 3 of the aforementioned cases M. wisconsensis was also isolated in blood cultures. Conclusion: Physicians should be aware that M. wisconsensis can be present in multiple clinical specimens and that the antibiotic resistance profile of the isolates may pose significant challenges.
Imported Pet Reptiles and Their “Blind Passengers”—In-Depth Characterization of 80 Acinetobacter Species Isolates
Authors: Unger Franziska , Eisenberg Tobias , Prenger-Berninghoff Ellen , Leidner Ursula , Semmler Torsten , Ewers Christa
Published: April 2022

Reptiles are popular pet animals and important food sources, but the trade of this vertebrate class is—besides welfare and conservation—under debate due to zoonotic microbiota. Ninety-two shipments of live reptiles were sampled during border inspections at Europe’s most relevant transshipment point for the live animal trade. Acinetobacter spp. represented one significant fraction of potentially MDR bacteria that were further analyzed following non-selective isolation or selective enrichment from feces, urinate, or skin samples. Taxonomic positions of respective isolates were confirmed by MALDI-TOF MS and whole-genome sequencing analysis (GBDP, dDDH, ANIb, and rMLST). The majority of the 80 isolates represented established species; however, a proportion of potentially novel taxa was found. Antimicrobial properties and genome-resistance gene screening revealed novel and existing resistance mechanisms. Acinetobacter spp. strains were most often resistant to 6–10 substance groups (n = 63) in vitro. Resistance to fluorchinolones (n = 4) and colistin (n = 7), but not to carbapenems, was noted, and novel oxacillinase variants (n = 39) were detected among other genes. Phylogenetic analysis (MLST) assigned few isolates to the known STs (25, 46, 49, 220, and 249) and to a number of novel STs. No correlation was found to indicate that MDR Acinetobacter spp. in reptiles were associated with harvesting mode, e.g., captive-bred, wild-caught, or farmed in natural ecosystems. The community of Acinetobacter spp. in healthy reptiles turned out to be highly variable, with many isolates displaying a MDR phenotype or genotype.
Vector Surveillance and Pathogen Detection in the Working Areas of Military Working Dogs in Eastern Austria
Authors: Sonnberger Bernhard W. , Wortha Licha N. , Rackl Dietmar , Obwaller Adelheid G. , Joachim Anja , Fuehrer Hans-Peter
Published: April 2022

Vector-borne diseases play a major role in human and veterinary medicine worldwide. A previous study detected asymptomatic vector-borne pathogens in military working dogs stationed at a military base in eastern Austria, and a follow-up survey of potential arthropod vectors was conducted in spring 2019 and 2020 in the vicinity of the base to evaluate the presence of vectors and their carrier status for a range of canine and zoonotic pathogens. A total of 1324 ticks (nymphs and adults of Ixodes ricinus, comprising 92.9% of the collected specimens, and adults of Haemaphysalis inermis, a tick previously only rarely described in Austria, Haemaphysalis concinna, and Dermacentor reticulatus) were collected by flagging. In 44.1% (125/284) of all pools (n = 284), one infectious agent was found; in 27.8% (79/284) and in 1.1% (3/284), two and three different agents, respectively, could be identified. Overall, 72.9% of the pools contained at least one pathogen (Borrelia spp., Rickettsia spp., Bartonella spp., and Babesia microti). Borrelia mijamotoi, B. lustinaniae, and B. microti were previously only described in single cases in Austria. Mosquitoes were collected with BG-Sentinel traps monthly during the summer of 2019. A total of 71 individuals from 11 species were collected. No filarioid DNA was detected in the mosquito sample pools, although Dirofilaria repens had been present in the dogs from the military site. In conclusion, vector surveillance should be combined with the surveillance of an exposed population whenever possible to estimate the infection risks for dogs and their handlers.
Multiparameter Sensing Based on Tunable Fano Resonances in MIM Waveguide Structure with Square-Ring and Triangular Cavities
Authors: Wang Mingyu , Tian He , Liu Xing , Li Jina , Liu Yajie
Published: April 2022

In this paper, a metal–insulator–metal (MIM) surface plasmon waveguide structure is proposed and numerically investigated. It is composed of a square-ring cavity with a silver baffle, an isosceles triangle cavity, and a bus waveguide with a silver baffle. The results show that the structure can produce triple Fano resonances that can be independently tuned by changing the structural parameters. The detection of refractive indexes at different positions in the structure was also accomplished, with a maximum sensitivity of 2259.56 nm/RIU. On the basis of this, the simultaneous measurement of multiple parameters (plasma concentration and glucose concentration) was performed. The numerical simulation results are beneficial to the applications of MIM waveguide structure in nanosensing and biosensing with time-sharing or simultaneous measurement of multiple parameters.
SNP Based Trait Characterization Detects Genetically Important and Stable Multiple Stress Tolerance Rice Genotypes in Salt-Stress Environments
Authors: Debsharma Sanjoy K. , Rahman Mohammad Akhlasur , Quddus Mohammad Ruhul , Khatun Hasina , Disha Ribed F. , Roy Popy R. , Ahmed Sharif , El-Sharnouby Mohamed , Iftekharuddaula Khandakar Md. , Aloufi Salman , Alzuaibr Fahad M. , Alqurashi Mohammed , Sakran Mohamed I. , Kabir Mohammad Shahjahan
Published: April 2022

Soil salinity is a major constraint to rice production in coastal areas around the globe, and modern high-yielding rice cultivars are more sensitive to high salt stress, which limits rice productivity. Traditional breeding programs find it challenging to develop stable salt-tolerant rice cultivars with other stress-tolerant for the saline environment in Bangladesh due to large yield variations caused by excessive salinity fluctuations during the dry (boro) season. We examined trait characterization of 18 advanced breeding lines using SNP genotyping and among them, we found line G6 (BR9621-B-1-2-11) (single breeding line with multiple-stress-tolerant QTL/genes) possessed 9 useful QTLs/genes, and two lines (G4:BR9620-2-7-1-1 and G14: IR 103854-8-3-AJY1) carried 7 QTLs/genes that control the desirable traits. To evaluate yield efficiency and stability of 18 rice breeding lines, two years of field experiment data were analyzed using AMMI (additive main effect and multiplicative interaction) and GGE (Genotype, Genotype Environment) biplot analysis. The AMMI analysis of variance demonstrated significant genotype, environment, and their interaction, accounting for 14.48%, 62.38%, and 19.70% of the total variation, respectively, and revealed that among the genotypes G1, G13, G14, G17, and G18 were shown to some extent promising. Genotype G13 (IR 104002-CMU 28-CMU 1-CMU 3) was the most stable yield based on the AMMI stability value. The GGE biplot analysis indicates 76% of the total variation (PC1 48.5% and PC2 27.5%) which is performed for revealing genotype × environment interactions. In the GGE biplot analysis, genotypes were checked thoroughly in two mega-environments (ME). Genotype G14 (IR103854-8-3-AJY1) was the winning genotype in ME I, whereas G1 (BR9627-1-3-1-10) in ME II. Because of the salinity and stability factors, as well as the highest averages of grain yield, the GGE and AMMI biplot model can explain that G1 and G13 are the best genotypes. These (G1, G6, G13, G14, G17, and G18) improved multiple-stress-tolerant breeding lines with stable grain yield could be included in the variety release system in Bangladesh and be used as elite donor parents for the future breeding program as well as for commercial purposes with sustainable production.
Characterizing Tetraploid Populations of Actinidia chinensis for Kiwifruit Genetic Improvement
Authors: Wang Zhi , Hu Guangming , Li Zuozhou , Zhong Caihong , Yao Xiaohong
Published: April 2022

Understanding genetic diversity and structure in natural populations and their suitable habitat response to environmental changes is critical for the protection and utilization of germplasm resources. We evaluated the genetic diversity and structure of 24 A. chinensis populations using simple sequence repeat (SSR) molecular markers. The potential suitable distribution of tetraploid A. chinensis estimated under the current climate and predicted for the future climate was generated with ecological niche modeling (ENM). The results indicated that the polyploid populations of A.chinensis have high levels of genetic diversity and that there are distinct eastern and western genetic clusters. The population structure of A. chinensis can be explained by an isolation-by-distance model. The results also revealed that potentially suitable areas of tetraploids will likely be gradually lost and the habitat will likely be increasingly fragmented in the future. This study provides an extensive overview of tetraploid A. chinensis across its distribution range, contributing to a better understanding of its germplasm resources. These results can also provide the scientific basis for the protection and sustainable utilization of kiwifruit wild resources.
A Review of Digital Transformation on Supply Chain Process Management Using Text Mining
Authors: Tavana Madjid , Shaabani Akram , Raeesi Vanani Iman , Kumar Gangadhari Rajan
Published: April 2022

Industry 4.0 technologies are causing a paradigm shift in supply chain process management. The digital transformation of the supply chains provides enormous benefits to organizations by empowering collaboration among multiple internal and external organizations and systems. This study presents a narrative review explaining the existing knowledge on digital transformation in supply chain process management using text mining. It summarizes the existing literature to explain the current state of the art in supply chain digitalization. This comprehensive review identifies the most important topics and technologies and determines the future trends in this emerging field. We investigate the articles published in Web of Science and Scopus databases and use text mining techniques (clustering and topic modeling) on the article contents. Using VOS viewer, a bibliometric analysis of 395 articles with 12,700 references is analyzed. The contents of the articles are explored using text mining approaches. The synthesized results reveal that the most important topics in digital transformation are “sustainable supply chain management” and “circular economy and industry 4.0 technologies”. The study further discovers big data, data analytics, blockchain, artificial intelligence, machine learning, and the Internet of Things as the most critical technologies for facilitating supply chain digital transformation. Finally, an overlay heatmap analysis of the research articles found that digital transformation, supply chain management, industry 4.0, decision-making, and sustainability are emerging trends in supply chain digitalization.
SOLUTIONS TO IMPROVE THE LIVING STANDARD IN THAI NGUYEN PROVINCE: FROM THE PERSPECTIVE OF SOCIO-ECONOMIC GEOGRAPHY
Authors: Mai Nguyễn Thanh , Trường Nguyễn Xuân
Published: April 2022

Mức sống dân cư hiện nay là tiêu chí quan trọng để đánh giá sự phát triển của các quốc gia trên thế giới, trong đó có Việt Nam. Tỉnh Thái Nguyên nằm ở vị trí trung tâm của vùng Trung du miền núi phía Bắc, tiếp giáp với Thủ đô Hà Nội và là tỉnh nằm trong quy hoạch Vùng Thủ đô, trong khoảng mười năm gần đây nền kinh tế có bước chuyển mình tích cực, mức sống của người dân ngày càng được nâng cao. Tuy nhiên, có một thực tế, khoảng cách về mức sống giữa các nhóm dân cư ngày một mở rộng, đặc biệt đối với bộ phận người dân tộc thiểu số sống tại khu vực phía Bắc của tỉnh có mức sống chưa cao. Bài viết vận dụng phương pháp phân tích vấn đề, tổng hợp, so sánh dựa trên cơ sở dữ liệu thống kê của Việt Nam, tỉnh Thái Nguyên để nghiên cứu thực trạng mức sống dân cư của tỉnh Thái Nguyên trong giai đoạn 2010 - 2020 tiếp cận dưới góc độ Địa lí kinh tế - xã hội; phân tích những thành công và hạn chế của việc nâng cao mức sống dân cư ở tỉnh Thái Nguyên. Qua đó, bài báo tập trung đề xuất các giải pháp từ kinh tế - xã hội nhằm nâng cao chỉ số này, thu hẹp dần khoảng cách về mức sống giữa các nhóm dân cư và các khu vực, góp phần giúp tỉnh Thái Nguyên phát triển toàn diện trên tất cả các mặt trong thời gian tới.
AN INVESTIGATION INTO ENGLISH VOCABULARY LEARNING STRATEGIES USED BY ENGLISH MAJOR FRESHMEN AT A SCHOOL OF THAI NGUYEN UNIVERSITY
Authors: Linh Phạm Mai
Published: April 2022

Bài báo này là một nghiên cứu mô tả nhằm mục đích khảo sát chiến lược học từ vựng của sinh viên năm thứ nhất chuyên ngành tiếng Anh tại một trường của Đại học Thái Nguyên và tìm ra mối liên hệ giữa chiến lược học từ vựng với số lượng từ vựng của sinh viên để giúp sinh viên phát triển chiến lược học từ vựng phù hợp trong quá trình cải thiện năng lực từ vựng của mình. Đối tượng nghiên cứu là 158 sinh viên năm thứ nhất chuyên ngành tiếng Anh của trường. Để thu thập dữ liệu, nhà nghiên cứu đã sử dụng bảng hỏi khảo sát chiến lược học từ vựng của sinh viên và một bài kiểm tra lượng từ vựng. Kết quả của nghiên cứu cho thấy đa phần sinh viên sử dụng nhiều chiến lược học từ vựng khác nhau. Tuy nhiên, lượng từ vựng của sinh viên về cơ bản chưa đáp ứng được yêu cầu đọc hiểu tài liệu ở cấp độ đại học. Ngoài ra, giữa những chiến lược học từ vựng và lượng từ vựng của sinh viên cũng có những mối liên hệ nhất định. Nghiên cứu kết luận rằng trong quá trình dạy và học, sinh viên cần được thông tin về hiệu quả của những chiến lược học từ vựng của mình và không ngừng tìm hiểu, phát triển nhiều chiến lược khác; đồng thời giáo viên cũng cần hỗ trợ sinh viên trong việc nhận thức được phong cách học, sở thích, thói quen học tập của mình; giúp sinh viên thực hành những chiến lược học tập hiệu quả và bồi dưỡng khả năng tự học.
THE GOOD PRACTICES CLAUSE IN THE “ACT ON COMBATTING UNFAIR COMPETITION OF 16 APRIL 1993” AND IN THE LIGHT OF SELECTED JURISPRUDENCE. THE ETHICAL IMPLICATIONS
Authors: Bider Marcin
Published: April 2022

This paper, employing historical-legal methods, presents selected court judgments on the good practices clause in the Act on Combatting Unfair Competition of 16 April 1993 (Ustawa o zwalczaniu nieuczciwej konkurencji z 16 kwietnia 1993 r.) (Journal of Laws 1993, No 47, item 211). The term unfair competition is used in the different legal categories in the act, which makes interpretation difficult. Each time the court determines the existence of two qualifications: entrepreneurs being in a court dispute conducting economic activity where there may be an infringement or a threat to the economic interests of the other entrepreneur. The innovative approach in this paper is based on what are ethical implications.
Kepemimpinan Transformasional dan Kompetensi terhadap Kinerja dengan Motivasi Sebagai Pemediasi
Authors: Firdaus Zamril
Published: April 2022

Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan transformasional dan kompetensi terhadap kinerja dengan motivasi sebagai variabel intervening pada Perangkat Desa Se Kecamatan Talawi. Metode yang digunakan adalah analisis regresi linier berganda dan analisis jalur. dengan mengedarkan kuesioner sebanyak 116 responden. Hasil diperoleh bahwa terdapat pengaruh positif dan signifikan kepemimpinan transformasional terhadap motivasi kerja pada Perangkat desa se Kecamatan Talawi. Terdapat pengaruh positif dan signifikan kompetensi terhadap motivasi kerja pada perangkat desa se Kecamatan Talawi. Terdapat pengaruh positif dan tidak signifikan kepemimpinan transformasional terhadap kinerja pada Perangkat desa se Kecamatan Talawi. Terdapat pengaruh positif dan signifikan kompetensi terhadap kinerja pada Perangkat desa se Kecamatan Talawi. Terdapat pengaruh positif dan signifikan motivasi kerja terhadap kinerja pada Perangkat desa se Kecamatan Talawi. Motivasi kerja memediasi pengaruh kepemimpinan transformasional terhadap kinerja pada Perangkat desa se Kecamatan Talawi. Motivasi kerja tidak memediasi pengaruh kompetensi terhadap kinerja pada Perangkat desa se Kecamatan Talawi.
OPINI AUDIT DAN SISTEM PENGENDALIAN INTERN (Studi Kasus di Pemerintah Kota Lhokseumawe yang Mengalami Penurunan Opini Audit)
Authors: ZUFADLIN YOPI
Published: April 2022

Abstrak: Penelitian ini dilakukan untuk mengetahui bagaimana sistem pengendalian internal di kotamadya Lhokseumawe dan untuk mengetahui bagaimana penerapan sistem pengendalian internal sebagai basis BPK dalam memberikan opini audit di kota Lhokseumawe. Penelitian ini merupakan penelitian deskriptif. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder, diperoleh dari ringkasan wawancara dan observasi dan juga dari laporan keuangan di kota Lhokseuamwe sebagai objek penelitian. Dalam mengumpulkan data, peneliti menggunakan observasi, dokumentasi, dan melakukan wawancara. Penelitian ini menganalisis data yang diperoleh dengan menggunakan analisis data dari Miles dan Huberman untuk menjawab permasalahan penelitian ini. Hasil penelitian ini menunjukkan bahwa (1) Meskipun penerapan sistem pengendalian internal di pemerintahan Lhokseumawe telah berjalan dengan baik, pengawasan yang baik masih diperlukan. Hal ini terjadi, karena beberapa kelemahan telah ditemukan terkait dengan pelaksanaan pengendalian internal, (2) sistem pengendalian internal telah dilaksanakan secara maksimal sejak tahun 2010. Namun, pada tahun 2011 dan 2012 telah menurun.Kata kunci: Pengendalian Internal, Pemerintah Kota, Opini Audit
CASH POSITION, DER, DAN ROA TERHADAP DIVIDEND PAYOUT RATIO (Studi kasus pada Bursa Efek Indonesia 2012-2016)
Authors: SAFRIANTO YOYON
Published: April 2022

Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor apa saja yang mempengaruhi Dividen Payout Ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunkan faktor fundamental perusahaan: rasio keuangan diantaranya rasio likuiditas yang ditunjukkan oleh Cash Position (Posisi kas), rasio leverage yang ditunjukkan oleh Debt Equity Ratio (DER) sebagai variabel bebas, rasio profitabilitas ditunjukkan oleh Return On Assets (ROA), dan variabel terikat diwakili oleh Dividen Payout Ratio (DPR). Hasil penelitian menunjukkan bahwa rasio fundamental yang terdiri dari Cash Position, DER dan ROA bersama-sama berpengaruh signifikan terhadap Dividen Payout Ratio. Hasil tersebut juga menunjukkan bahwa variabel Cash Position dan variabel Return on Assets secara parsial memliki pengaruh positif dan signifikan terhadap Dividen Payout Ratio, sementara Debt to Equity Ratio tidak berpengaruh signifikan terhadap Dividen Payout Ratio.Kata kunci: Dividen Payout Ration, Cash Position, Debt to Equity Ratio, dan Return on Asset
PERAN AUDIT INTERNAL DALAM PT. HUTAMA KARYA (PERSERO)
Authors: JESSICA ANASTASIA
Published: April 2022

Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis peran audit internal dalam Badan Usaha Milik Negara (BUMN), apakah masih dalam tahap mengevaluasi kepatuhan kegiatan perusahaan terhadap peraturan, atau sudah berevolusi menjadi mitra bisnis untuk manajemen untuk membantu menambah nilai bagi perusahaan. Penelitian ini dilakukan di BUMN yang berada di bidang konstruksi, PT Hutama Karya (Persero). Data yang digunakan dalam penelitian ini adalah dokumen dan laporan yang mendukung kegiatan audit internal perusahaan, serta hasil wawancara dengan auditor internal dan auditee. Hasil penelitian ini menyatakan bahwa peran audit internal di PT Hutama Karya adalah masih lebih pada peran mengevaluasi kegiatan perusahaan dibandingkan dengan peraturan, meskipun juga telah sedikit demi sedikit ditingkatkan untuk menjadi mitra bisnis manajemen. Peningkatan ini masih belum efektif, karena ruang lingkup pekerjaan audit masih terbatas untuk memeriksa kepatuhan terhadap peraturan, dan kurangnya penghargaan dari auditee tentang keberadaan unit audit internal.Kata Kunci: Badan Usaha Milik Negara; Efektivitas audit internal; Peran audit internal
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, REPUTASI AUDITOR DAN MARKET ACTIVITY TERHADAP INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: BUDIANTO BUDIANTO
Published: April 2022

Abstrak: Internet financial reporting (IFR)merupakansalah satu praktik pengungkapan laporan keuangan melalui internet atau media website perusahaan. IFR juga merupakan praktik pengungkapan sukarela perusahaan (voluntary disclosure). IFR sangat membantu perusahaan dalam menyebarluaskan informasi keuangan sehingga dapat mengurangi agency costdari pihak manajemen kepada pemegang saham. Tujuan penelitian ini untuk menguji secara empiris ukuran perusahaan, profitabilitas, reputasi auditor dan market activity terhadap internet financial reporting. Adapun populasi dalam penelitian ini adalah perusahaan manufaktur di BEI periode pengamatan 2016 dengan jumlah 144 perusahaan. Data diperoleh dari pusat referensi pasar modal Indonesia.Pengujian hipotesis menggunakan analisis regresi logistik. Berdasarkan hasil penelitian dapat disimpulkan bahwa ukuran perusahaan, profitabilitas, reputasi auditor dan market activity berpengaruh positif terhadap IFR pada perusahaan manufaktur di BEI.Kata kunci: Internet financial reporting, pelaporan keuangan, pengungkapan sukarela, website.
VAICTM PERUSAHAAN PERTAMBANGAN TERINDEKS LQ45 DI BURSA EFEK INDONESIA
Authors: SOUFYAN DARA ANGREKA
Published: April 2022

Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis kinerja perusahaan melalui IC pada perusahaan pertambangan terindeks LQ45 dan terdaftar di Bursa Efek Indonesia (BEI). Pengukuran tersebut menggunakan model VAICTM selama 2012 sampai dengan 2016. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang disajikan pada website resmi BEI. Hasil penelitian ini menunjukkan ADRO dengan rata-rata nilai VAICTM sebesar 2,50 mendapatkan peringkat good performance sedangkan PTBA mendapatkan peringkat bad performance dengan nilai VAICTM sebesar -1,00. Hasil perigkat tersebut merupakan rumusan dari Business Performance Index (BPI).Kata kunci: VAICTM, Intellectual Capital, Pertambangan, LQ45
DAMPAK PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH SERTA IMPLIKASINYA TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH
Authors: MAULINA RINA
Published: April 2022

Abstrak: Penelitian ini dimaksudkan untuk menguji pengaruh penerapan standar akuntansi pemerintah dan efektivitas sistem kontrol internal pemerintah pada kualitas laporan keuangan pemerintah daerah dan konsekuensinya terhadap akuntabilitas pengelolaan keuangan daerah di unit kerja Pemerintah Aceh. Populasi dalam penelitian ini adalah petugas administrasi keuangan pada 48 unit kerja (SKPA) di Pemerintah Aceh. Penelitian ini menggunakan metode sensus. Sumber data penelitian ini berasal dari data primer yang diperoleh dari responden melalui penyebaran kuesioner. Metode analisis yang digunakan adalah analisis jalur. Hasil penelitian ini menunjukkan penerapan standar akuntansi pemerintah berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah, efektivitas sistem pengendalian internal pemerintah berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah, Implementasi standar akuntansi pemerintah memiliki berpengaruh pada akuntabilitas manajemen keuangan daerah baik secara langsung maupun tidak langsung, efektivitas sistem pengendalian internal pemerintah memiliki efek langsung atau tidak langsung pada akuntabilitas pengelolaan keuangan daerah, dan kualitas laporan keuangan pemerintah daerah secara signifikan mempengaruhi akuntabilitas pengelolaan keuangan daerah.Kata kunci: Standar akuntansi pemerintah; Sistem pengendalian internal pemerintah; Kualitas laporan keuangan pemerintah lokal; Akuntabilitas pengelolaan keuangan daerah.
PENGARUH HUTANG TERHADAP HARGA SAHAM PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Vonna Sari Maulida
Published: April 2022

Saham merupakan salah satu alternatif dalam berinvestasi. Seiring perkembangan zaman, semakin banyak yang tertarik untuk berinvestasi pada saham. Oleh sebab itu calon investor harus sangat memperhatikan harga saham perusahaan pada pasar modal sebelum memutuskan berinvestasi pada perusahaan tertentu. Naik turunnya harga saham diakibatkan oleh banyak hal, diantaranya adalah  nilai hutang yang dimiliki perusahaan. Perusahaan dengan nilai hutang yang besar identik sebagai perusahaan yang besar pula, karena diasumsikan perusahaan tersebut memiliki aset atau ekuitas yang tinggi yang dapat menjamin hutang. Oleh sebab itu, penelitian ini bertujuan untuk menguji pengaruh hutang terhadap harga saham. Populasi pada penelitian ini adalah perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia selama dua tahun yaitu tahun 2017 dan tahun 2018. Perusahan yang diteliti adalah perusahaan agrikultur yang selama dua tahun berturut-turut listing di Bursa Efek Indonesia dan tidak mengalami kerugian. Pemilihan populasi dengan menggunakan metode sensus dan diperoleh sebanyak 15 perusahaa. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi, sedangkan untuk sumber data yang digunakan adalah data sekunder yaitu yang berasal dari laporan keuangan perusahaan. Hasil penelitian ini menunjukkan bahwa hutang berpengaruh negatif dan signifikan terhadap harga saham, yang berarti semakin tinggi hutang yang dimiliki perusahaan maka semakin rendah harga saham perusahaan tersebut, demikian juga sebaliknya.
PEMBELAJARAN KEWIRAUSAHAAN DAN MINAT BERWIRAUSAHA BERBASIS AGRO DAN MARINE PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TEUKU UMAR
Authors: Rahmadani Ika
Published: April 2022

The purpose of this study was to determine the effect of entrepreneurship learning on the interest in entrepreneurship based on agro and marine industry for accounting students at the Faculty of Economics, Teuku Umar University. Respondents in this study were active students in the Accounting Study Program who had taken Entrepreneurship courses. Obtained 82 questionnaires received and can be used for analysis. By using Regression Analysis, the results of this study indicate that entrepreneurial learning has an influence on students' interest in entreprenership
DETERMINASI KUALITAS LAPORAN KEUANGAN DESA (STUDI EMPIRIS PADA PEMERINTAH DESA DI KECAMATAN UTAN)
Authors: Pratama Andi , Wahyudi Agus
Published: April 2022

Penelitian ini bertujuan untuk menguji pengaruh kualitas perangkat desa, pemanfaatan aplikasi keuangan desa, dan peran badan permusyawaratan desa terhadap kualitas perangkat desa di Kecamatan Utan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Adapun sampel dalam penelitian ini berjumlah 36 responden yang terdiri atas ketua badan permusyawaratan desa, kepala desa, sekretaris desa, dan bendahara desa. berdasarkan hasil pengujian yang dilakukan, maka dapat disimpulkan bahwa kualitas perangkat desa berpengaruh terhadap kualitas laporan keuangan desa. sedangkan pemanfaatan aplikasi sistem keuangan desa dan peran badan permusyawaratan desa tidak berpengaruh kualitas laporan keuangan desa.
Studi Komparasi Perilaku Struktur Gedung At-Tauhid Di Kota Surabaya Dengan Menggunakan SNI 1726-2012 Dan SNI 1726-2019
Authors: Istiono Heri , Lisawiyani Yasmin
Published: April 2022

The seismic structure based on SNI 1726-2012 has been renewed in SNI 1726-2019 in term of the newest seismic map. This sort of renewal plan is necessary to anticipate the ruin of structure at At-Tauhid building in Surabaya. The plan for reinforced concrete structure was carried out based on SNI 2847-2013. To analyze the quake against the building, the researcher employed structural modeling by SAP 2000 program and eventually yielded the comparisons of spectrum response and structural behavior.The research results demonstrated that the spectrum response of seismic design improved by Sa12.99% and T 7.78%. In terms of control behavior analysis using SNI 1726-2012 and SNI 1726-2019, the structure of building  has met the requirements of time period, mass participation, static and dynamic base shears, interstorey drift, and dual systems. Time period obtained the similar value as Ta SAP by 1.61 second. Meanwhile, the mass participation employing SNI 1726-2019 reached faster diverse number at the 30th mode. Static base shear increased 12.99%, whereas dynamic base shear inclined 32.95%. Interstorey drift improved 34.73% in X direction and 34.54% in Y direction. The dual systems based on SNI 1726-2012 got OMRF retaining the seismic force of design 50.83% in X direction and 43.75% in Y direction, whereas SNI 1726-2019 had OMRF resisting the seismic force of design 50.87% in X direction and 43.77% in Y direction.
Pengaruh Geotekstil Terhadap Stabilitas Timbunan Jalan
Authors: Hamzah Helmi Januar , Wulandari Sri
Published: April 2022

Infrastructure development, especially roads are closely related to geotechnical activities. The difference of contours at construction site forces embankment and excavation work. Embankment is an interesting thing to study more deeply because embankments have characteristics such as slopes that have safety factor and must be handled specifically. Geotextiles as an alternative to handling embankment stability are populary used for embankment construction. Many types of geotextile need to calculate and analyze in determining the type of geotextile that are suitable to the characteristics of the subgrade and embankment construction. Embankment stability analysis in this study was calculated using PLAXIS version 8.2 software and Mohr-Coulomb method as basic for calculation. Base on the result of this studie, use of geotextiles, whether woven, non-woven or geogrid, can increase the safety factor and accelerate consolidation time. There will be secondary consolidation consequence of the plastic adjustment of soil grains and geotextiles. The ideal of stress percentage for geotextile to be suitable for use is 56.957% - 37.194%.
Efectos de la transición de fase sólido líquido en sistemas de nanopartículas magnéticas en medios líquidos
Authors:   , Arrieta Gamarra Diana Isolina
Published: April 2022

Estudio de las características durante la transición de fase de ferrofluidos de nanopartículas de magnetita resuspendidas en una solución de agua destilada y acido cítrico.
Detección de cambios de uso y cobertura de la tierra utilizando clasificación directa y post-clasificación
Authors:   , Granja Villamil Alonso Danilo
Published: April 2022

El enfoque de este estudio es apoyar el monitoreo relacionado con la dinámica de la cobertura boscosa en el bosque alto andino, un ecosistema de gran importancia para el Ecuador y la región Andina debido a que se encuentran sobre los ecosistemas forestales andinos que representan a los más diversos y amenazados ecosistemas terrestres. La propuesta metodológica utiliza como insumos imágenes satelitales de mediana resolución con políticas de libre acceso y una importante cobertura histórica que permita contar con un monitoreo sustentable. Debido a la permanente presencia de nubes en estos ecosistemas, una de las consideraciones es la elección de la escala temporal para la generación del monitoreo, con el propósito de contar con una mayor amplitud temporal para la adquisición de imágenes satelitales y lograr así mayor superficie efectiva sin nubes. La propuesta es comparar y validar los resultados de detección de cambios de cobertura boscosa utilizando métodos de clasificación directa y post-clasificación, además de realizar la evaluación de la exactitud de los resultados con imágenes de mediana resolución para los periodos 2001 – 2013 y 2013 – 2014.
Caracterización morfológica y bioquímica del semen felino
Authors:   , García María Florencia
Published: April 2022

En el gato doméstico, no se han realizado estudios que relacionen las características bioquímicas del plasma seminal con las características morfológicas del semen felino ni con su capacidad para soportar el proceso congelación-descongelación. El objetivo del trabajo de tesis fue estudiar características morfológicas y bioquímicas del semen felino y su influencia sobre la criopreservación seminal. En el primer experimento se evaluó la relación del contenido de colesterol, triacilglicéridos y proteínas del plasma seminal con la calidad de semen y la ultraestructura espermática. Las concentraciones de colesterol y triglicéridos del plasma seminal fueron más altas en las muestras provenientes de eyaculados de buena calidad seminal (BCS) comparado con los de mala calidad seminal (MCS), mientras que la concentración de proteínas totales no mostro diferencias entre los grupos. El estudio ultramicroscópico evidenció que los eyaculados de BCS presentaron un mayor porcentaje de espermatozoides normales comparados con los de MCS; observándose en este último grupo, una mayor cantidad de anormalidades de cabeza y pieza intermedia. En el segundo experimento se estudió la relación entre el peso molecular de las proteínas del plasma seminal y la calidad de semen, identificándose mediante electroforesis cinco bandas proteicas en todas las muestras, sin embargo, el plasma seminal de BCS presentó una banda extra de 14.4 kDa. En el tercer experimento se evaluaron las características bioquímicas del plasma seminal sobre la supervivencia espermática del semen congelado, observándose que los eyaculados de BCS con mayor concentración de colesterol y triacilgliceroles, tuvieron mejor índice de congelabilidad que los de MCS. Podemos concluir que en los felinos domésticos las características bioquímicas del plasma seminal tienen influencia sobre la calidad del semen, la cantidad de espermatozoides sin alteraciones ultramicroscópicas y, la supervivencia espermática al congelado. Además, el peso molecular de las proteínas del plasma seminal está relacionado con la calidad seminal.
Interfaces narrativas. El pasaje de la producción transmediática al diseño de narrativas
Authors:   , Pellegrini Franco
Published: April 2022

Este trabajo de tesis doctoral constituye una reflexión, análisis y síntesis teórica sobre cómo son las construcciones / las lógicas de los contenidos para generar narrativas transmediáticas dentro de espacios interactivos que han sido diseñados para empresas de servicios y, específicamente, en el sector de los museos. Las narrativas transmediáticas pueden ser diseñadas como una estrategia, ser una solución táctica para la comunicación en el devenir de la interacción o, simplemente, ser un derivado sin una intención. El trabajo consta de un análisis de cómo es la construcción de contenidos a través de dos planos: un primer plano sobre la identidad de marca, analizando lo que la organización diseña y quiere que comunique su marca contemplando valores, conceptos y contenidos comunicacionales que serán afectados por factores internos y externos; y un segundo plano sobre la experiencia de usuario, donde se presentan diferentes interacciones sobre las narrativas de los contenidos producidos, con un diseño determinado y con sus relaciones entre los medios físicos y virtuales para generar una intención de experiencia. El trabajo es un aporte teórico al campo dado que se analiza dónde provienen las narrativas transmediáticas, las problemáticas que las rodean y hacia dónde están mutando. Los museos clásicos están cambiando a una nueva concepción de espacios interactivos, donde el diseño del servicio y la generación de los contenidos es lo que prima. Lograr que existan diferentes niveles de lectura, para diferentes tipos de consumidores y que participen en cada una de las propuestas es un gancho diferencial en contraposición a las ofertas tradicionales. El pasaje de la observación o contemplación de un objeto a contar una historia inmersa en una narrativa con la cual se debe interactuar para comprender el mensaje, hace que la participación se convierta en un entretenimiento y por medio de acción lúdica se asimile el contenido. Con el fin de analizar los interrogantes y los objetivos de dicho trabajo, se tomará como caso paradigmático el museo interactivo Lugar a Dudas del Centro Cultural de la Ciencia (C3) perteneciente al Ministerio de Ciencia, Tecnología e Innovación Productiva de la Argentina, en el período 2016-2020.
FAMILY ARCHIVES AS A STORAGE OF MEMORY ABOUT FAMILY HISTORY (A CASE STUDY OF FINNISH AND KARELIAN FAMILIES OF THE MURMANSK REGION)
Authors: Busyreva Elena Vladislavovna
Published: April 2022

The article is devoted to the issue of preservation and translation of family memory in the materialized form of a home archive. Interest in family archives is due to the fact that the collection of documents and photographs by each individual family contributes to the preservation of memory, turning it into history. The article discusses which documents have helped to recreate the history of each family, how this story interacts with macrohistory, which documents are most valuable and why. Thus, knowledge about the history of one’s family (microhistory) is closely intertwined with macrohistory. In addition, thanks to family archives, the formation of ethnic identity and local self-awareness of the individual takes place. The article analyzes the composition and functions of archives. Family archives include various biographical documents, ego-documents that make it possible to clarify the details of the biographical trajectories and circumstances of family life, photographs that not only reproduce the appearance of the characters in family history, but also reflect the traditions, the environment of the past. The composition of the documents indicates which facts and circumstances of family history are significant for descendants. Official documents stored in family archives can perform various functions, for example, serve as a source for the reconstruction of the family tree and confirm ethnic origin. The importance of family archives lies not only in helping to recreate the history of an individual, family, but also as a valuable historical source.
FEATURES OF THE VETLUGA MARI’s IDENTITY: ETHNIC ISOLATION IN A MULTICULTURAL REGION
Authors: Ustyantsev German Yurievich
Published: April 2022

This article is devoted to the problem of identity of the Mari population living in the multicultural region of the Vetluga river (Nizhny Novgorod Oblast). Based on the field material, the author explores representation of the North-Western Mari people’s identity as “isolated” from the Mari population of other regions. The author pays special attention to folklore characters as an ethnosymbolic aspect of the local identity, linguistic and religious factors of the ethnic self-perception of the Vetluga Mari. According to field materials and earlier studies, the modern Mari population of the Nizhny Novgorod region uses the Mari language less often than the Mari people of other regions. The Russian language is widespread in most spheres of public life. Currently, the cult practices of the Mari traditional religion have practically not been preserved in the analyzed region. At the same time, the Mari aspect of local culture (Mari holidays, crafts) is actualized thanks to ethno-cultural activism.
UDMURT NAMES OF GODS, GHOSTS AND HOLIDAYS IN J. G. GEORGI'S 18th CENTURY ETHNOGRAPHICAL HANDBOOK (Part 2)
Authors: Maticsák Sándor
Published: April 2022

German origin natural scientist Johann Gottlieb Georgi participated in the Orenburg Expedition, organized by the Imperial Academy of St. Petersburg. Between 1770 and 1774 he travelled in the Middle and Lower Volga Region, the Orenburg area, Bashkiria, the neighbourhood of Lake Baikal and reached as far as the Russian-Chinese-Mongolian border. He summarized his experiences of the journey in his book titled Bemerkungen einer Reise im Russischen Reich im Jahre 1772-1774 . A few years later he published an extended version of the Bemerkungen , titled Beschreibung aller Nationen des Russischen Reichs , a richly illustrated volume describing in detail the customs and religious life of 80 peoples in Russia. One of these is the Udmurts. Georgi tells us about the living circumstances, clothing, wedding and burying customs of the Udmurts and describes very thoroughly their gods, ghosts, holidays, sacrifices, also providing us with the Udmurt names for them. He writes about the main gods ( Inmar, Kildisin, Mu-Kildisin, Šundi mumi ), the evil god ( Šajtan ), the guardian spirits and the evil spirits ( Voršud, Vu murt, Palas murt, Ubir, Albaste ). He also describes the sacrificial places ( keremet and lud, kuala, mudor ), writes about the sacrificial ( vöś, vöśan ) ceremony and about the mediators ( tuno, uťis, vedin ) between earth and heaven. He also mentions some special events like the spring sowing and the summertime and autumn harvests.