bluuebunny/crossref_metadata_2025 huggingface dataset:
Impacto en la función docente y el proceso académico por el cambio a la modalidad virtual
Authors: Méndez Carpio César Raúl , Palacios Montero Natalia Adriana
Published: August 2020

La situación actual en el mundo ha desarrollado nuevas formas de ver la vida y de valorar hechos que han tomado relevancia en los últimos meses, específicamente desde marzo del año 2020 en que la pandemia del Covid-19 tomó fuerza en el Ecuador y el resto del planeta. Ha desatado una crisis cultural que impacta de forma creciente en todos los campos de acción y se destaca en la función docente y el cambio en el proceso académico. La investigación pretende analizar el impacto que ha tenido el paso emergente de la modalidad de estudios presenciales a la modalidad virtual en la tarea diaria del docente y su repercusión en la ejecución de su gestión; así mismo centrar la atención en el aislamiento social y los procesos de educación alternativa que denotan su estudio. Se considera un enfoque mixto basado en el método de revisión bibliográfica apoyado en la aplicación de encuestas estructuradas al personal docente que ha vivenciado el cambio. Se pudo notar que tanto el personal docente como los estudiantes, no estuvieron preparados para adoptar de manera urgente e inmediata la realidad presente lo que ocasionó cambios estructurales en su forma de impartir y recibir información, así como afecciones en el proceso académico resultante.
Pandemia por COVID-19 y la virtualización de las aulas: La importancia del juego
Authors: Martínez Oportus Ximena Paz
Published: August 2020

Actualmente, la pandemia que afecta a la totalidad del planeta ha producido cambios. Poniéndonos en contexto y según Arrizabalaga (1992): el vocablo “pandemia” etimológicamente procede de la expresión griega pandêmonnosêma, traducida como enfermedad del pueblo entero, ésta ha hecho tomar diferentes decisiones para el abordaje del proceso enseñanza-aprendizaje. Este ensayo busca cotejar la importancia del juego y de la generación de instancias de aprendizaje lúdicas en esta nueva metodología impuesta por la contingencia sanitaria. Para lograr el análisis del objeto de estudio se realizó una revisión sistemática desde fuentes formales, de los efectos del uso de las pantallas, de la digitalización docente y de cómo potenciar estos instrumentos con el fin del logro de los resultados de aprendizajes.
Fortalecimiento del pensamiento espacial-geométrico a través de las inteligencias múltiples en educación infantil
Authors: González Rojas Deisy Yasmine
Published: August 2020

Esta investigación-acción, se fundamentó en el propósito de fortalecer el pensamiento espacial-geométrico a través de las inteligencias múltiples, en estudiantes de educación infantil, en el colegio Miguel Antonio Caro IED, de Bogotá, entre los años académicos 2014 y 2018 respectivamente. La presente, se enmarcó en un enfoque mixto, de tipo descriptivo, en una población de escolares, de educación básica primaria, de grados tercero y quinto. La recolección de información se basó en la técnica de observación directa, en conjunción con los resultados logrados por los educandos, en las pruebas estatales SABER primaria y datos obtenidos con la aplicación del cuestionario del profesor, para diagnosticar inteligencias múltiples en primaria de Armstrong (2001); y la adaptación de Prieto y Ballester (2003). Estimados los datos perfilados, se concluyó, en la necesidad de mediar académicamente, por medio del diseño y ejecución de un programa de intervención pedagógica, estructurado con estrategias dinamizadas, desde las inteligencias múltiples, conducentes al afianzamiento del pensamiento espacial-geométrico, en los colegiales, lográndose potenciar habilidades y competencias matemáticas, propias del pensamiento espacial-geométrico.
SCImago: Un portal que deben conocer las universidades para posicionarse y alcanzar prestigio científico
Authors: Flores Nessi Eddymar María , Sulbarán Sandrea Derwis Antonio , Rojas de Ricardo Gisemar Ninoska
Published: August 2020

Esta investigación constituye un análisis de los portales de internet de SCImago Journal & Country Rank y SCImago Institutions Rankings, bases de datos en el que se incluyen indicadores de la actividad científica utilizados para evaluar la productividad de las universidades o instituciones dedicadas a la investigación, así como todas aquellas organizaciones encargadas de editar revistas científicas. Se fundamentó en los planteamientos de Rodríguez, Socorro y Espinoza (2019); Túñez-López, Valarezo-González y Marín-Gutiérrez (2014), entre otros. La metodología es de tipo documental-bibliográfica, se consultaron los portales de SCImago, así como artículos científicos e investigaciones referentes al tema de estudio. Estos portales ofrecen al usuario una serie de datos, herramientas y servicios de útil importancia para evaluar el desempeño de las instituciones gestoras de investigación, también, permiten medir el impacto de la actividad científica de los países a nivel mundial; se caracterizan por su fácil acceso y disponibilidad en la web, por lo que es importante que las universidades conozcan los indicadores científicos que  se manejan en estos portales, con el fin de escalar posiciones dentro de los rankings investigativos, y les permita alcanzar prestigio científico ante comunidad nacional o internacional.
La Familia y la Construcción del Género: estudios de la Universidad Internacional SEK
Authors: Rodríguez Jiménez Nadia Margarita , Di Gravia de Granadillo Ana Rosa
Published: August 2020

La Universidad Internacional SEK (UISEK), fue fundada en el año 1993 bajo el auspicio de la Institución Internacional SEK en Quito, Ecuador, con la presencia en 15 países de Europa, América y África, siendo una de las redes más grandes de educación laica privada del mundo. Nuestra Universidad, arranca su proyecto académico con la facultad de Ciencias Económicas y Administrativas, Ingeniería en Medio Ambiente, Turismo y Patrimonio Cultural, en el año 1994, la Facultad de Ciencias Sociales y Jurídicas, en el año 1996, la Facultad de Arquitectura y Urbanismo, en el año 1998, se crea la Facultad de Ciencias de la Información, en el año 2001, abre sus puertas la facultad de Psicología, así como Seguridad y Salud Ocupacional, y en el año 2008, se consolida el proyecto de la facultad de Ingeniería Mecánica. En estos últimos 3 años, la Universidad se ha restructurado creando el UISEK Business School y el Digital School. Con ello se afianza el proyecto académico sobresaliendo en múltiples campos de formación de profesionales.
Adaptación social a la comunidad educativa de niños venezolanos en situación de movilidad humana
Authors: Dávila Cueva Elizabeth Alexandra , González Chicaiza Mirian Isabel , Castellanos Vela Diana Cristina , Játiva Morillo Janethcia del Rocío
Published: August 2020

El presente artículo tiene como objetivo indagar sobre la relación de la dinámica familiar con la resolución del duelo en los procesos de migración o movilidad humana, y como estos aspectos se relacionan en la adaptación social de niños y niñas al sistema educativo del país de destino. La investigación tiene un enfoque cualitativo, de tipo descriptiva, en la que participaron tres niños de nacionalidad venezolana, que fueron derivados por sus escuelas a centros psicológicos, por presentar dificultades en las relaciones que establecen con sus pares y docentes. Tras aplicarse los instrumentos cualitativos (entrevistas semiestructuradas y aplicación del genograma) se obtuvieron resultados vinculados a las experiencias del proceso de movilidad humana, su dinámica familiar, adaptación social, inclusión escolar en el país de destino y participación del núcleo familiar al nuevo contexto. Estos resultados contribuyeron a resaltar la importancia de trabajar con las familias en los procesos de elaboración del duelo y generar programas específicos para el sistema educativo con el propósito de implementar acciones que lo conviertan en un entorno favorable, que garantice el acceso a la educación y posibilite la inclusión y adaptación social de niñas y niños en situación de movilidad humana, en entornos seguros y amigables.
Pengembangan Media Pembelajaran IP Traffic Work Berbasis Augmented Reality
Authors: Permana Ryan , Arief Budiman Ridho Dedy
Published: August 2020

Pembelajaran merupakan hubungan timbal balik antara mahasiswa dengan pengajar yang menjadi sumber belajar pada suatu konsep lingkungan proses belajar mengajar. Proses pembelajaran merupakan sumbangsih yang diberikan oleh pengajar untuk mendukung peserta didik dalam memproses ilmu dan pengetahuan, kemahiran, pembentukan kepercayaan dan sikap. Hasil wawancara dengan dosen IKIP PGRI Pontianak khususnya dosen pengampu matakuliah Jaringan Komputer, bahwa kendala yang dihadapi bersifat konvensional dimana mahasiswa hanya melihat dan membayangkan komponen jaringan komputer berdasarkan penjelasan dari dosen, tanpa mengetahui dengan jelas bentuk dari komponen tersebut. Faktor lainnya yaitu dalam hal tujuan pembelajaran dimana dosen dituntut untuk pemilihan media pembelajaran yang tepat. Berdasarkan permasalahan yang telah diuraikan maka peneliti bermaksud mengembangkan media pembelajaran berbasis Augmented Reality dengan menggunakan metode R&D dan pende katan ADDIE. Media pembelajaran ini dikembangkan menggunakan sistem operasi pada ponsel android dengan ekstensi .apk. Hasil desain yaitu pengembangan media pembelajaran dengan validator yaitu 2 (dua) orang ahli media dan 1 (satu) orang ahli materi. Hasil validasi media memperlihatkan bahwa media pembelajaran termasuk ke dalam kategori ”Baik”. Rerata skor yang dihasilkan dari ahli media pertama yaitu: 3,32; sedangkan rerata skor yang dihasilkan dari ahli media kedua yaitu: 3,36. Sehingga total rerata skor yang diperoleh yaitu: 3,34. Sehingga dapat disimpulkan bahwa skor 3,34 memiliki kategori “BAIK”. Hasil validasi ahli materi rerata skor yang dihasilkan dari ahli materi yaitu: 3,38.
A Primary Study for Checking the Occurrence of Plant Parasitic Nematodes with the Crop Banana at Agricultural Areas of Palakkad Taluk, India
Authors: Ahammed O. Ashfak , A. Usman , A. R Rasmi
Published: August 2020

The reviews on production of banana during the recent years were not a satisfying one with respect to fourth position of Kerala in area of cultivation in India. Among so many factors for this declination, plant parasitic nematodes also found as a major negative factor. Thus the present study tried to prove this predict and conducted a survey in the unexplored rhizosphere region of an important crop banana (Nendran) in Palakkad taluk of Kerala, India during the post monsoon season of 2017. A total of twenty seven samples each were collected from banana rhizosphere soil and roots and processed for this study. The analysis revealed that the most abundant nematode population was Radopholus spp. and most frequently occurred genus was Meloidogyne spp. in the studied banana fields. The major diversity showing area were Elappully panchayath for rhizosphere soil samples and Kannadi panchayath for root samples. Different plant parasitic nematodes such as Aphelenchus spp., Criconemoides spp., Dory laimoides spp., Helicotylenchus spp., Hoplolaimus spp., Meloidogyne sp p., Pratylenchus spp., Radopholus spp., Rotylenchulus spp., Tylenchoryn chus spp. and Tylenchus spp. were observed in both soil and root samples examined.
Personality Beliefs in Obsessive-Compulsive Disorder: How Are They Related to Symptom Severity?
Authors: Kart Aysegul , Yucens Bengu
Published: August 2020

Objective The comorbidity of obsessive-compulsive disorder (OCD) and personality disorders (PDs) is frequent but there are conflicting findings about which PDs are the most common. This study aimed to investigate the personality beliefs that exist on a more pathological level among OCD patients, to explore the association between personality beliefs and OCD severity, and to clarify the mediator effect of depression in this relationship.Methods 202 OCD patients and 76 healthy controls with similar sociodemographic features were included in the study. The Personality Belief Questionnaire-Short Form was administered to both groups. The Yale-Brown Obsessions and Compulsions Scale, Beck Depression Inventory, and the Beck Anxiety Inventory were administered only to the clinical sample.Results The dependent, histrionic, paranoid, borderline, and avoidant personality subscale scores were significantly higher in the OCD group than in the control group. There was an association only between OCD severity and narcissistic personality beliefs, also depression mediated the relationship between narcissistic personality and OCD severity.Conclusion Some personality beliefs at a pathological level are more common among OCD patients. Personality beliefs, as well as depression, should be routinely assessed, as they may affect OCD severity, help-seeking behavior, and response to treatment.
Differential Impact of Cigarette Smoking on Fracture Risks in Subjective Cognitive Decline and Dementia: A Nationwide Longitudinal Study
Authors: Um Yoo Hyun , Wang Sheng-Min , Han Kyung-do , Kim Nak-Young , Kang Dong Woo , Na Hae-Ran , Lee Chang Uk , Lim Hyun Kook
Published: August 2020

Objective We aimed to explore the differential impact of cigarette smoking on fracture risks in SCD and dementia.Methods A nationwide population-based cohort study design was used. Out of all the people aged 66 (n=1,555,103) who went through the National Screening Program from 2009–2014, 968,240 participants with eligible data were included in the study. Time-to-event was calculated as the duration between the NSPTA and fracture incidence. Cox proportional-hazard regression analyses were conducted to evaluate the risk of fractures.Results Increased risk of all [adjusted hazard ratio (aHR)=1.184; 95% confidence interval (CI)=1.184, 1.093–1.283], hip (aHR=1.518; 95% CI=1.168–4.972), vertebral (aHR=1.235; 95% CI=1.101–1.386) fractures were increased in current smokers with more than 20 or more pack years (≥20 py) of SCD group, after adjusting for all relevant confounding factors. In dementia group, however, current smokers ≥20 py were at reduced risk of hip fractures (aHR=0.249; 95% CI=0.089–0.97).Conclusion There was a disparate influence of cigarette smoking on the fracture risks in SCD and dementia group. Further studies are warranted to explicate this phenomenon, and personalized preventive measures according to one’s cognitive status are imperative, since risk factors of fractures can exert disparate influence on patients at different stage of cognitive trajectory.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL
Authors: Saputra Wendy Salim
Published: August 2020

Abstract: The rapid development of the economic world with marked progress in the field of information technology and high innovation resulted in companies having to change the way they do business, making each company have to do competitive competition and create a transformation to maintain the existence of the company. One form of company business in maintaining its existence is by increasing human resources and technology. The purpose of this study was to determine the effect of profitability, company size and leverage on intellectual capital in LQ45 companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The research method used in this study is a hypothesis test that is to analyze the effect of profitability, company size and leverage on intellectual capital. Based on the data collected, the results show that company size positively influence intellectual capital while profitability and leverage do not affect intellectual capital.

Keywords: Profitability, Firm Size, Leverage, Intellectual Capital

Abstrak: Perkembangan dunia ekonomi yang pesat dengan ditandainya kemajuan di bidang teknologi informasi serta inovasi yang tinggi mengakibatkan perusahaan harus mengubah cara berbisnisnya, membuat setiap perusahaan harus melakukan persaingan yang kompetitif serta penciptaan suatu transformasi untuk mempertahankan eksistensi perusahaannya. Salah satu bentuk usaha perusahaan dalam mempertahankan eksistensinya yaitu dengan peningkatan sumber daya manusia serta teknologi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap intellectual capital pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia pada periode 2015-2017. Metode penelitian yang digunakan dalam penelitian ini adalah uji hipotesis yaitu untuk menganalisis pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap intellectual capital. Berdasarkan data yang dikumpulkan diperoleh hasil bahwa ukuran perusahaan berpengaruh positif terhadap intellectual capital sedangkan profitabilitas dan leverage tidak berpengaruh terhadap intellectual capital.

Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage, Modal Intelektual.
ANALISA TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB KONVERGENSI IFRS 2012 : STUDI KASUS PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA 2011-2012
Authors: Kurniawati Kurniawati
Published: August 2020

A recent trending issue in the world of accounting is the issue of the convergence of the 2012 International Financial Reporting Standards (IFRS). The process of this convergence has started since 2008 and is expected to be finished by 2011, so that it may be fully implemented in 2012. There are several main characteristics of IFRS, i.e. principal based, fair value, and disclosure.

This research is conducted with the purpose of assessing the level of compliance with mandatory disclosure IFRS Convergence 2012 for consumer goods companies listed in the Indonesian Stock Exchange within the period of 2011-2012. The sample is selected using purposive sampling techniques and twenty seven (27) research samples are acquired in the consumer goods industry. To measure the level of compliance with mandatory disclosure, the Dichotomous method is used in this research by using items from the IFRS Presentation & Disclosure Checklist issued by Deloitte in 2012.

The result of this research shows that the average level of compliance with mandatory disclosure IFRS Convergence 2012 for consumer goods companies is 75.95% which can be seen from four PSAK, i.e. PSAK 14, PSAK 16, PSAK 13 and PSAK 30.The highest level is from PSAK 16, followed by PSAK 14 in second, and PSAK 13 and PSAK 30 in third and fourth respectively.

 

Keyword: International Financial Reporting Standards (IFRS) Convergence,  Compliance, Mandatory disclosure level, International Accounting Standards, Consumer goods company
ANALISIS KOMPARASI UNTUNG-RUGI PPh FINAL UKM (PP 46 TAHUN 2013 ) VERSUS MENGGUNAKAN NORMA PERHITUNGAN
Authors: Irwan Irwan
Published: August 2020

Based on official data from the Ministry of cooperatives and SMEs (Small Medium enterprises) in Indonesia at this time, the number of SMES reached 56,5 million units. Almost 90% of the economy in Indonesia in contributed by SMES.

As a means of taxation and Government doing extensification assignment tax regulated through Government Regulation (PP) No. 46 2013 to capture tax revenue from the sector SMEs and this rule makes it easier for SMES to conduct tax obligations. So in the SME sector pemajakan it is important to pay attention to how many release its gross per month from his business according to article 3 paragraph 2 PP No. 46 by 2013.

The author would like to calculate (take into account) the extent to which tax savings that can be obtained by the taxpayers in this SME sector when applying the PP 46-year 2013. One way to compare with the use of different calculation of Norms.

Based on the results of the study that the Taxpayers for Private Persons using the Net Income Calculation Norms, in general the imposition of final income tax of 1 percent of the circulation enterprises will benefit because reduced tax burden, the advantage is so large, it is also easy to do the calculation. In contrast to the private taxpayer groups user norm calculation under Rp 500,000,000, application of PPh final did not provide excess profits because of this group of calculation by using the norm became the main choice.

 

Keyword : Comparisons of profit and loss, PPh Final SME (46 PP 2013), Norm Calculation
PENGARUH KEBIJAKAN DEVIDEN, PROFITABILITAS, STRUKTUR ASET DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014
Authors: Merna Merna
Published: August 2020

This study aims to examine and analyze how the influence of dividend policy , profit , asset structure and growth of the company's debt policy . The data used is the consumer goods sector manufacturing companies listed in Indonesia Stock Exchange in 2014. There are 32 companies sampled and in accordance with the criteria . Testing this study using multiple regression and the results showed that the influence of corporate debt policy only asset structure . While the dividend policy , profitability , and growth company policy does not affect the company's debts .

 
Keyword: debt policy , dividend policy , profitability , asset structure and growth of the company
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (TAX AVOIDANCE)
Authors: Melisa Maria , Tandean Vivi Adeyani
Published: August 2020

Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by companies’ character and executive’s character. This study aims to examine the factors that affect tax avoidance. This study uses 205 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis using SPSS version 20 software. Conclusions for this research are company risk, leverage, and sales growth not have sufficient evidence to have impact on tax avoidance, size have sufficient evidence to have impact on tax avoidance.
Keywords: tax avoidance, executive’s character, zise, leverage, and sales growth
PENGARUH CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL
Authors: Kurniawan Budi
Published: August 2020

This study aimed to examine of the Corporate Governance effect on the Capital Structure on companies surveyed by CGPI in 2013-2014 by using the control variables of firm’s Dividend Pay Out Ratio (DPR), Profitability, Size, Growth, and Leverage.The data used in this research is secondary data in the form of financial statements and surveys index by using regression analysis. Research result showed that there is no influence between Corporate Governance on Capital Structure. The same results was shown for control variable Dividend PayOut Ratio (DPR), Profitability, Size, Growth, and Leverage effect on Capital Structure.
Keywords: Corporate Governance, Dividend Pay Out Ratio (DPR), Profitability, Size, Growth, Leverage, and Capital Structure
PERUBAHAN OPINI AUDIT DAN LABA TAKTERDUGA TERHADAP WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BASIC INDUSTRY & CHEMICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014)
Authors: Kurniawati Kurniawati
Published: August 2020

The aims of this research are to investigate the influence of audit opinion changes and unexpected earnings to the submission of financial statements (measured by Financial Reporting Lead Time - FRLT). Audit opinion changes is seen if opinion be better over the next year (improvement in audit opinion) and if opinion be worse over the next year (deterioration in audit opinion). The sample used in this research were company listed at Indonesia Stock Exchange that included in basic industry & chemicals 2012-2014. Samples are collected by purposive sampling and resulted in 42 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests.
The results of this research showed that the audit opinion changes (both improvement and deterioration in audit opinion) has a significant influence to the financial reporting lead time , while unexpected earnings and financial leverage has no significant influence to the financial reporting lead time.
Keywords: Audit opinion changes, unexpected earnings, leverage, improvement in audit opinion, deterioration in audit opinion, financial reporting lead time
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN EARNINGS PADA PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA (STUDI EMPIRIS PADA 110 PERUSAHAAN PERIODE 2006 – 2009)
Authors: Yulius Andy
Published: August 2020

This research wants to examine the effects of 5 company’s financial ratio to projected earning change of company. The hypothesis of this research are Current Ratio (CR), Total Asset Turnover (TATO), dan Return On Investment (ROI) have a positive influence to projected earning change of company (Future Earning). While Debt Equity Ratio (DER) and Price Earning Ratio (PER) has a negative influence to projected earning change of company. The technique for examining the hypothesis is multiple regression analysis by using SPSS 12.0 for windows.
Key words : Current Ratio, Total Asset Turnover, Return On Investmen,t Debt Equity Ratio, Price Earning Ratio and Future Earning
PENERAPAN BALANCED SCORE CARD PADA INDUSTRI MANUFAKTUR DI INDONESIA
Authors: Kurniawan Toto , Breliastiti Ririn
Published: August 2020

In order to face a competitive business environment, companies need to implement new strategies. Each flow measurement strategies need to be determined their level of success. So that a company needs to do a performance measurement in order to measure the level of success of the company. At this time, the financial performance indicators are considered no longer sufficient as a performance measurement system of the company, because it is not considered accurate in giving an assessment of the development of the company. In addition, it is not giving a clear picture about the focus and objectives of the company in the future. So we need a new paradigm in the measurement of the performance of companies in the information age today.
This study aims to provide a discussion of the application of the Balanced Scorecard in the manufacturing industry in Indonesia. Given this example is expected that many companies in Indonesia which eventually attracted and can also take benefit. Researchers establish a manufacturing company as a research subject with the consideration that the manufacturing company has the scope of the most complex operations when compared with service companies and trade. Research on the application of balanced scorecard will be conducted in three selected manufacturing companies, namely PT Cahaya Harapan Satya Printing, CV Global Mandiri and PT Tanindo Sukses Makmur.
The three companies have a Balanced Scorecard approach is a bit different, but still using the same four perspectives. Determination of the weight and the score is determined by the company taking into account the targets to be achieved for each perspective. The indicators used for each perspective also vary, depending on the target to be achieved, and the types of indicators can also vary. The three companies produce varying value Balanced Scorecard. For PT Cahaya Harapan Satya CV Printing and Global Mandiri has demonstrated good performance, but for PT Sukses Makmur Tanindo has not shown good performance. For PT Cahaya Harapan Satya CV Printing and Global Mandiri, this performance can be maintained. As for PT Sukses Makmur Tanindo performance should soon be upgraded to the condition with the category A, which is healthy.
Keywords: Balanced Scorecard, manufacture, key performance indicator
PENGARUH AGGRESIVITAS PAJAK, KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR TAHUN 2012-2014
Authors: Riswandari Ernie
Published: August 2020

This study examined the policy of the variables affecting debt is aggresivitas tax enterprises.At the family ownership and the size of the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014 . This research is a quantitative study using regression test is intended to test the effect of independent variables on the dependent variable. Based on these data and if the data that has been done shows that the family ownership has a positive and significant impact on the debt policy. While aggresivitas tax and company size affect positively but not significant.

Key Word : debt policy , family ownership, tax aggressiveness, the size of the company
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR
Authors: Surjadi Merna , Sinambela Sarton
Published: August 2020

Objectives of the research are to examine and analyze the impact of the profitability, size dan liquidity to capital structure of the manufacturing firm listed in Indonesia Stock Exchamge. Samples are taken by using purposive sampling method and research has been done on 105 observations. The result show that profitability and size do not have significant impact on firm capital structure. On the other hand, liquidity has significant impact on capital structure. The next research is suggested to be done by different sectors of the firm and use more variable independent in a longer period of time to get a more comprehensive result.

Keywords: capital structure, profitability, size, liquidity
Self- Liberation and National Struggle in Yemeni Women's Early Short Stories
Authors: Tomar Antelak Mh'd Abdulmalek Al - Mutawakil*
Published: August 2020

The first women's short story in the Yemen was
published in the South in the 1960 at the beginning of the
decade that was to witness national liberation movements in
both the South and the North. In the South independence was
gained from British colonial control in the 1967 when the
People's Democratic Republic of Yemen was formed. During
this decade women from the South began to publish short
stories. In the North the revolution of 1962 led to the creation
of the Yemen Arab Republic, ending the rule of the Imams. But
for most of the rest of the decade there was instability and
fighting between republican and loyalist forces. Women from
the North started to publish short stories in the 1970's . Since
then Yemeni women have continued to write and publish their
stories in newspaper, magazines and in anthologies1
Critically Reading C.N. Ramachandran's Narration and Discourse:
Critical essays on Literature and Culture
Authors: Singh Siddhartha
Published: August 2020

The wide ranging topics attempted by Dr C. N. Ramachandran in this collection
are a proof of his in depth learning of Sanskrit, English and Kannada literary and
critical traditions. Divided into two sections, the first section of this collection of
essays written during a long span of time shows remarkable application of
contemporary discourses and Western theories on some of the seminal texts like
Bhagwatgita, Ramayanas, and Abhijnana Sakuntalam at one hand and a
comparative study of Kannad novels and their film versions. The second section
draws some new critical parameters to reevaluate Tagore, Gokak, Bendre,
Narsimhaswami and other Kannada writers. Wading easily through two
different currents of Eastern and Western traditions, he leaves some big lacunae
while writing on some of the most fundamental texts and concepts of Indian
literature and philosophy, which required deeper studies. The present article,
which initially intended to be just a review of the book mentioned above, seeks to
incorporate more accurate information on such issues, which the author, relying
more on the false data supplied by secondary sources, dealt half-heartedly. As a
corrective step to the missing 'interior signature' (as C. D. Narsimhaiya would
say) of the author, the article should be read as a supplement to the book.
Diagnostic Cases in Pre-Service Teacher Education: Effects of Text Characteristics and Empathy on Text-Based Cognitive Models
Authors: Wedel Alexander , Müller Christin Rosemarie , Greiner Franziska
Published: August 2020

In teacher education, case-based learning is an efficient method to foster pre-service teachers’ diagnostic competence. To adaptively utilize text-based cases, knowledge about the effect of text characteristics is needed, but still scarce. The present study focuses on the effects of two text characteristics – text style and text subject – and on the effect of empathy on the accuracy of case-based cognitive models. This was examined with an experimental design, in which 391 pre-service teachers read a case in either psycho-narrative or externally focalized style (text style) about test anxiety or dyscalculia (text subject). Afterwards, state-empathy was measured by self-report and cognitive models were assessed with a recognition and verification test. Regression analyses showed no main effects of text characteristics, but moderation effects for text style and affective state-empathy. Implications are drawn for adaptively designing text-based cases and for possible mechanisms of how empathy is involved in diagnostic judgement formation.
Notes Sharing Application
Authors: Nayak Nikhil Ranjan , Mohapatra Jyoti Ranjan , Swain Baibhab , Aditya Muddana
Published: August 2020

Students often face problem while collecting notes and it interrupts their learning process. Our application will provide a platform for the students where they can come together for collaborative learning. Students can share their notes/materials (both handwritten and in document - PPT, PDF, DOC, etc. format) which students from any branch or semester can access for free. In our platform users can upload their notes giving a short description and some keywords related to the subject, branch and semester. Other users can search the notes using those keywords which will provide them filtered results. Each user will have an account through they will access the application. The platform is planned to be a LEARN | SHARE | EDUCATE platform which aims to increase effectiveness and conceptual clarity of students.
PENGARUH PENDIDIKAN DAN PELATIHAN TERHADAP PENINGKATAN KINERJA PEGAWAI PADA DINAS PENDIDIKAN KOTA PAREPARE
Authors: launtu Ansir
Published: August 2020

This Article was based on the research findings that attempted to describe the influence of education and training towards the improvement of the employee’s work capability at Parepare City Department Of Education. There were two types of data that had been used in this study, i.e quantitative and qualitative. The data analysis was done through descriptive and comparative methods. The findings indicated that education and training had greater influence towards the employee’s work capability at Parepare City Department Of Education, so that a greater number of education and training programs had beeb conducted. It was concluded that education and training programs for employee were very contributive for their work capability.
Pengembangan Model Konseling untuk Penyalahgunaan Internet pada Remaja
Authors: Heeng Go
Published: August 2020

Perkembangan teknologi yang sangat pesat saat ini khususnya internet dapat memberikan dampak positif dan negatif dalam kehidupan para remaja. Dalam menghadapi penyalahgunaan internet pada remaja, tentunya tidak dapat hanya sekedar diberitahu atau dinasehati saja. Namun perlu pengembangan model konseling yang tepat dalam menghadapi penyalahgunaan internet pada remaja. Pengembangan model konseling yang baik, benar dan efektif akan dapat mencegah para remaja dalam penyalahgunaan internet ataupun menolong para remaja yang telah melakukan penyalahgunaan internet sehingga dapat mendayagunakan internet dengan benar dan efektif. Oleh karena itu penulis memperkenalkan pengembangan model konseling pembapaan dalam menghadapi penyalahgunaan internet pada remaja. Model konseling pembapaan ini dimulai dari konselor mengasihi, menerima konseli apa adanya sehingga tercipta hubungan antara konselor dan konseli seperti seorang bapa kepada anak. Konselor tidak menghakimi konseli namun mengampuni saat konseli melakukan kesalahan, mendidik dengan nilai-nilai yang berpusat pada Kristus, serta memberi teladan kepada konseli atau remaja yang dilayani.
Using consumption and reward simulations to increase the appeal of plant-based foods
Authors: Papies Esther K. , Johannes Niklas , Daneva Teya , Semyte Gintare , Kauhanen Lina-Lotta
Published: August 2020

The production of meat is a main contributor to current dangerous levels of greenhouse gas emissions. However, the shift to more plant-based diets is hampered by consumers finding meat-based foods more attractive than plant-based foods. How can plant-based foods best be described to increase their appeal to consumers? Based on the grounded cognition theory of desire, we suggest that descriptions that trigger simulations, or re-experiences, of eating and enjoying a food will increase the attractiveness of a food, compared to descriptions emphasising ingredients. In Study 1, we first examined the descriptions of ready meals available in four large UK supermarkets (N = 240). We found that the labels of meat-based foods contained more references to eating simulations than vegetarian foods, and slightly more than plant-based foods, and that this varied between supermarkets. In Studies 2 and 3 (N =170, N = 166, pre-registered), we manipulated the labels of plant-based and meat-based foods to either include eating simulation words or not. We assessed the degree to which participants reported that the description made them think about eating the food (i.e., induced eating simulations), and how attractive they found the food or whether they would order it. In Study 2, where either sensory or eating context words were added, we found no differences with neutral control labels. In Study 3, however, where simulation-based labels included sensory, context, and hedonic words, we found that simulation-based descriptions increased eating simulations and attractiveness. Moreover, frequent meat eaters found plant-based foods less attractive, but this was attenuated when plant-based foods were described with simulation-inducing words. We suggest that language that describes rewarding eating experiences can be used to facilitate the shift toward healthy and sustainable diets.
RNase L is differentially expressed in the brains of patients with psychotic disorders.
Authors: Mamoor Shahan
Published: August 2020

We used public and published microarray data (1, 2) to identify the most significant gene expression changes in the brains of patients with psychotic disorders. We identified the gene encoding the endoribonuclease RNase L as differentially expressed in the dorsolateral prefrontal cortex of patients with schizophrenia and schizoaffective disorder. In neurons of the dorsolateral prefrontal cortex, RNase L was expressed at significantly lower levels in patients with psychotic disorders.
ANALISIS PENGARUH FAKTOR BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI (Studi Kasus Rumah Sakit Umum Daerah Massenrempulu Enrekang )
Authors: launtu Ansir
Published: August 2020

This research was aims to describe the magnitude of the effect of organizational culture on employee performance Regional General Hospital Massenrempulu Enrekang a nd explain the factors of the Cultural Organization of the most dominant influence on the performance of employees of District General Hospital Massenrempulu Enrekang. Based on the results of analysis show that the factors of organizational culture (employee behavior, Communication, Innovation and Risk Taking, Caution on the reward, support, Leadership Behavior, result orientation and team orientation) simultaneously and significant partial effect on employee performance Massenrempulu Enrekang hospitals. Based on the results of analysis show that employee behavior factor (X1), the strongest influence on employee performance.
Homology Directed Repair in Zebrafish: Witchcraft and Wizardry?
Authors: Prill Kendal , Dawson John F
Published: August 2020

Introducing desired mutations into the genome of model organisms is a priority for all research focusing on protein function and disease modelling. The need to create stable mutant lines has resulted in the rapid advancement of genetic techniques over the last few decades from chemical mutagenesis and zinc finger nucleases to CRISPR and Homology Directed Repair. However, achieving consistently high success rates for direct mutagenesis in zebrafish remains one of the most sought after techniques in the field. Several genes have been modified using HDR in zebrafish but published success rates range widely suggesting that an optimal protocol is required. In this review, we compare target genes, techniques and protocols from 37 genes that were successfully modified in zebrafish using HDR to find the statistically best variables for efficient HDR rates.
A Social Neuroscience Approach to Interpersonal Interaction in the Context of Disruption and Disorganization of Attachment (NAMDA)
Authors: White Lars , Schulz Charlotte Catharina , Schött Margerete , Kungl Melanie , Keil Jan , Borelli Jessica , Vrticka Pascal
Published: August 2020

Humans are strongly dependent upon social resources for allostasis and emotion regulation. This applies especially to early childhood because humans – as an altricial species – have a prolonged period of dependency on support and input from caregivers who typically act as sources of co-regulation. Accordingly, attachment theory proposes that the history and quality of early interactions with primary caregivers shape children’s internal working models of attachment. In turn, these attachment models guide behavior, initially with the set goal of maintaining proximity to caregivers, but eventually paving the way to more generalized mental representations of self and others. Mounting evidence in nonclinical populations suggests that these mental representations coincide with differential patterns of neural structure, function, and connectivity in a range of brain regions previously associated with emotional and cognitive capacities. What is currently lacking, however, is an evidence-based account of how early adverse attachment-related experiences and/or the emergence of attachment disorganization impact the developing brain. While work on early childhood adversities offers important insights, we propose that how these events become biologically embedded crucially hinges on the context of the child-caregiver attachment relationships in which the events take place. Our selective review distinguishes between direct social neuroscience research on disorganized attachment and indirect maltreatment-related research, converging on aberrant functioning in neurobiological systems subserving aversion, approach, emotion regulation, and mental state processing in the wake of severe attachment disruption. To account for heterogeneity of findings, we propose two distinct neurobiological phenotypes characterized by hyper- and hypo-arousal primarily deriving from the caregiver serving either as a threatening or as an insufficient source of co-regulation, respectively.
Neuroscientific Approaches to the Study of Self and Social Emotion Regulation During Development
Authors: Méndez Leal Adriana Sofia , Silvers Jennifer A
Published: August 2020

Emotion regulation is a critical skill that promotes physical and mental health across the lifespan. This chapter describes the neural networks that underlie emotion regulation, and explores how these networks develop during childhood and adolescence. We consider two forms of emotion regulation: self-regulation and social regulation. While developmental theories suggest that parents socially regulate their children’s emotions so as to scaffold burgeoning self-regulation abilities, little neuroscience work has considered the development of self- and social regulation together. Here, we address this gap in the literature by describing what is known about the neurodevelopment of self- and social regulation of emotions separately, and by discussing how they might inform one another. Given that little developmental neuroimaging research has examined social regulation, we draw inferences from adjacent research areas including social regulation of stress physiology. Finally, we provide suggestions for future developmental neuroscience work on self and social emotion regulation.
Using a brief 11-item version of the RCADS to identify anxiety and depressive disorders in adolescents
Authors: Radez Jerica , Waite Polly , Chorpita Bruce F. , Creswell Cathy , Orchard Faith , Percy Ray , Spence Susan H. , Reardon Tessa
Published: August 2020

Objective: The purpose of this study was to identify items from the Revised Children’s Anxiety and Depression Scale – RCADS-C/P that provided a brief, reliable and valid screen for anxiety and/or depressive disorders in adolescents. In addition, we examined whether adding items assessing suicidal ideation (Moods and Feelings Questionnaire – MFQ-C/P) and symptom impact and duration (items adapted from the Strengths and Difficulties Questionnaire – SDQ) improved the identification of adolescents with anxiety and/or depressive disorders. Methods: We compared two samples of adolescents and their parents – a community sample, recruited through secondary schools in England (n = 214) and a clinic-referred sample, who met diagnostic criteria for anxiety and/or depressive disorder and were recruited through a university-based research clinic (n = 246). Participants completed the RCADS-C/P with additional symptom impact and duration items, and the MFQ-C/P.Results: Using ROC curve analyses, we identified a set of 11 RCADS-C/P items (6 addressing anxiety and 5 addressing depression symptoms) for adolescent- and parent-report. This set of 11 symptom items achieved sensitivity/specificity values > .75, which were comparable to corresponding values for the original RCADS-C/P. Combining adolescent and parent-report improved the identification of anxiety/depression in adolescents compared to using adolescent-report alone. Finally, adding two symptom impact items further improved the sensitivity/specificity of the 11 symptom items, whereas adding suicidal ideation items did not.Conclusions: The 11 RCADS items accurately discriminated between the community and the clinic-referred sample with anxiety and/or depressive disorders and have the potential to quickly and accurately identify adolescents with these disorders in community settings.
CogEpiCrim - The M-Theory of Suicidology
Authors: Agarwal Ajay
Published: August 2020

For the past century, suicide has been associated with negative connotations to the liberalistic connotations, however, the fabric of logic and reason behind suicidal ideation continues to exist with countless wrinkles and folds. In my manuscript, a new approach to address the age-old question is provided – CogEpiCrim, which extends the boundaries of our understanding by using the suicidal ideation, not the action, as an infectious disease that can spread across closed communities. The paper describes how CogEpiCrim is used to classify the “existing wrinkles in our understanding as flaws in our approaches, not the fabric”.
Cross-linguistic differences in categorical perception: Comparison of Danish and Norwegian
Authors: Ishkhanyan Byurakn , Fusaroli Riccardo , Højen Anders , Tylén Kristian , Johansson Christer , Christiansen Morten H.
Published: August 2020

Are all languages processed in the same way, or might typological variation cause systematic differences between languages? We explore this question through a cross-linguistic comparison of categorical perception in two closely related languages, Danish and Norwegian. We employ drift diffusion models to reveal cross-linguistic differences in the role of context: Danish – a more phonologically-opaque language – shows equally strong context effects of both near and distal context, while Norwegian shows stronger context effect of near than distal context. We argue that the difference is due to a processing strategy: due to the more transparent sound structure of their language, Norwegians pay more attention to local acoustic information - while Danes, due to the opaque phonology of Danish, seem to use later-occurring contextual information to a larger extent. Indeed, when forcing participants to delay their decision until the full information is available, Norwegians show choice patterns more similar to those of Danes. Our findings highlight the importance of cross-linguistic studies, as even closely related languages like Danish and Norwegian, appear to be processed differently contingent on individual properties of the specific language.