bluuebunny/crossref_metadata_2025 huggingface dataset:
An Empirical Study on the Autonomy and Satisfaction for the Physician Behavior under the National Health Insurance Plan in Taiwan
Authors: Huang Wei-Min
Published: February 2022

The current research will focus on the issue of physician autonomy and satisfaction under the NHIP to explore the dimensions of physician behavior and establish a reliable measurement in Taiwan. The research conducted a cross-sectional, mailed survey study on hospital-based physicians in Taiwan. The questionnaires were mailed to physicians during the first two months of 2020. Random selection and stratified sampling procedure was used to select homogeneous samples of subset of physicians. SPSS 23.0 and Smart PLS 3.0 for windows were used for data analysis. The study hypothesized that the physician satisfaction covers: resources, autonomy, professional relationship and hypothesized dimension that included autonomy, management, workload, incomes and physician-patient relationship and so no. A total of 772 mailed out, a total of 641 mails were used for analysis purpose that constituted an adjusted response rate of 83.79 percent. About less than one half of the respondents reported that they were satisfied with their jobs. Physicians in Taiwan are generally more dissatisfied and the situation is getting worse than before. The estimated average annual income of physicians in Taiwan is about five times more than that of the general population. Moreover, they tend to come from overall better family background and enjoy higher than average social status. All of them have passed the toughest and most competitive national examinations to enter medical schools. The implementation of the national health insurance policy in Taiwan changes the landscape of market practice to a certain extent. In current study we found that the general levels of satisfaction among physicians in hospitals under the NHIP and the aspects they were satisfied and dissatisfied. Secondly, physician demographics and hospital characteristics were significantly associated with physician satisfaction. Thirdly, some of the attitudinal and behavioral analysis correlated with physician satisfaction and dissatisfaction
Psychophysiological Readiness of Tactical Aviation Pilots as a Subject of Multidisciplinary Research
Authors: Roman Nevzorov
Published: February 2022

The work presents the problem of psychophysiological readiness of tactical aviation pilots as a relatively new scientific concept for modern aviation theory. It determines directly functional characteristics and efficiency of flight activity of pilots as a specific component of their fitness for work, influencing their professional and general health and career longevity. The author offers his vision of the composition of psychophysiological readiness. Here, the necessity of its study as a part of a separate multidisciplinary theory, which should unite the resources of special branches of medicine, psychology, educational science and other related disciplines, is substantiated.
Callosal Transfer Test Performance in Patient with Multiple Sclerosis: A Case Report
Authors: Makashvili Malkhaz , Kopadze Tamar , Gurgenidze Ana
Published: February 2022

Patient (P) female, 23, consistent right-hander was diagnosed as having multiple sclerosis at the onset of clinical symptoms (loss of sensation in the left limb and left part of the face). MRI revealed demyelination in cerebellar region, intratentorial white matter and tissue adjacent to the fourth ventricle, as well as demyelinated plagues localized in the rostrum, truncus and splenium of corpus callosum. One year after, aggravation of clinical symptoms (loss of sensation in the right limb and in the right part of the face, difficulty in holding as well as recognizing things, discoordination of movements and occasional diplopia) was registered. Patient was tested on callosal interhemispheric transfer of information after the spontaneous resolve of most of symptoms. At that period, patient experienced paresthesia in the upper limb when bending the neck. Tests on finger cross- localization, crossmatching of objects, drawing to dictation, simultaneous drawing with both hands, reading words perceived by “non-verbal” right hemisphere and line bisection were administered. Patient was found successful in performing all tests on interhemispheric transfer of information, suggesting the callosal system of study participant efficient in interhemispheric communication.
As estratégias de coping do trabalhador da enfermagem hospitalar
Authors: Silveira Renata Cristina da Penha , Ribeiro Isabely Karoline da Silva , Mininel Vivian Aline
Published: February 2022

Objetivo: avaliar as estratégias de enfrentamento de coping de trabalhadores de enfermagem de um hospital universitário. Método: estudo transversal, realizado em 2018 com 67 trabalhadores de enfermagem. Para a avaliação das estratégias de enfrentamento foi utilizado a Escala de Coping Ocupacional. Resultados: a maioria eram mulher cisgênero, solteiras, com média de idade de 39,1 anos, técnicos de enfermagem e atuavam no turno diurno, sendo que a população apresentou o processo de coping por meio de estratégia de enfrentamento controle (média de 3,58). Conclusão: que o conhecimento sobre as estratégias de coping favorece o gerenciamento de recursos humanos, detecção precoce de problemas relacionados ao ambiente laboral, além da prevenção de riscos ao trabalhador e promoção da saúde laboral.
Podcasts: uma experiência acadêmica inovadora na graduação médica
Authors: Schaelder Augusto Wickert , Pina Thales Arthur Cotolengo de , Dantas Olinda Mara , Lemes Thamyres Brito de Miranda , Borges Mariana do Prado , Schaedler Guilherme Wickert , Rezende Felipe Batista , Machado Beatriz Gomes , Macedo João Lucas Rodrigues de , Pereira Rafael Santana , Gonçalves Itamar Magalhães , Sousa Bruno de Oliveira Araujo
Published: February 2022

Objetivo: O estudo busca compreender como a produção de podcasts na formação médica contribui para uma aprendizagem acadêmica significativa. Metodologia: Obtém caráter qualitativo do tipo relato de experiência com foco na produção de podcast desde 2018 por alunos da Instituição de Ensino Superior (IES) paralelo a uma disciplina da grade curricular obrigatória do curso de medicina. Resultados e Discussão: As estratégias das metodologias ativas contribuem com o processo de ensino-aprendizagem, uma vez que incentiva o aluno a ser o protagonista da construção do seu conhecimento. O atual estudo demonstra a aplicabilidade e eficácia de ferramentas tecnológicas que permitem o ensino efetivo - como os podcasts - em tempos de adversidades como o enfrentado atual a COVID-19.  Conclusão: Os podcasts desenvolvidos por acadêmicos geram uma inversão de papéis onde o aluno torna-se o protagonista do seu aprendizado fomentando um processo contextualizado e oportuno para a concretização do ensino na graduação. Diante da carência de estudos na literatura que relatam a utilização de podcasts no curso de medicina, pretende-se que esta proposta possa servir de referência para novas práticas.
Relação entre sobrepeso e obesidade e o desenvolvimento ou agravo de doenças crônicas não transmissíveis em adultos
Authors: Araujo Gustavo Baroni , Figueiredo Iaggo Henrique de Sousa , Araujo Bianca Silva , Oliveira Ingrid Mikaela Moreira de , Dornelles Cristian , Aguiar Joycianne Ramos Vasconcelos de , Ferreira Aline Ribeiro , Silva Caio Vinicius Soares da , Araujo Yasmin Emanuelly Leal , Ribeiro Sara Emilli Felix de Sousa , Silva Júlio Cesar Pereira da , Almeida Beatriz Santos de , Lima Carina Cristina , Apolinário Joelma Maria dos Santos da Silva , Duarte Tamires Costa , Silva Marcelo Lima da , Henrique Giuliano Araujo , Barbosa Milton Jorge Lobo , Santos Jordane Gomes dos
Published: February 2022

A obesidade é uma doença cada vez mais comum, cuja prevalência já atinge proporções epidêmicas e está fortemente associada a um maior risco de desfechos, sejam cardiovasculares, câncer ou mortalidade. O objetivo desta revisão é abordar as principais patologias correlacionadas à obesidade, bem como discutir possíveis estratégias para a diminuição de prejuízos a saúde destes indivíduos. Trata-se de um estudo de revisão narrativa, realizada entre os meses de outubro e de novembro de 2021, com abordagem descritiva, nas bases de dados Scientific Electronic Library Online (SciELO) e Centro Latino-Americano e do Caribe de Informação em Ciências da Saúde (Bireme). Os artigos foram selecionados a partir das seguintes palavras-chave em língua portuguesa: “obesidade” AND “síndrome metabólica”, “obesidade” AND “diabetes tipo II”, “obesidade” AND “doenças cardiovasculares” e “obesidade” AND “apneia obstrutiva do sono”. Os critérios de inclusão foram artigos completos publicados entre o período de janeiro de 2015 a julho de 2021 identificados em outubro de 2021. No total, 10 artigos compuseram esta revisão. Foram encontrados relação entre e obesidade e o desenvolvimento ou agravo de Síndrome Metabólica, Apneia Obstrutiva do Sono, Diabetes Mellittus tipo II e doenças cardiovasculares. Conclui-se que a obesidade é considerada como um problema de saúde pública tendo em vista que o surgimento de novas doenças pode ser ocasionado pelo quadro de sobrepeso acarretando em malefícios a aspectos metabólicos e cardiovasculares. Ressalta-se a necessidade de que os profissionais da saúde busquem conhecimentos a respeito destas patologias, bem como de orientações para essa população, para que as intervenções sejam realizadas de forma eficaz e seguras garantindo melhores desfechos em saúde.
Eficácia da absorção de impacto do Protetor Bucal na proteção de estruturas: Uma revisão sistemática dos Estudos de Elementos Finitos
Authors: Goncalves Victor Paes Dias , Rangel Thayna Pereira , Wolf Eduardo Henrique Silva , Brito Fabiano Capato de , Dias Eduardo Cláudio Lopes de Chaves e Mello
Published: February 2022

As injurias orofaciais são extremamente comuns em esportes de contato e a cultura da competitividade fornece um ambiente onde as lesões são frequentes, principalmente os impactos em elementos dentários, conhecidos como traumatismo dentário. Esse trabalho tem por objetivo fazer uma revisão sistemática da literatura científica sobre a eficácia dos protetores bucais na redução das lesões orofaciais durante atividades esportivas. Após a triagem dos bancos de dados e remoção de duplicatas, 46 estudos foram identificados. Após a seleção do título e leitura cuidadosa dos resumos foram realizadas exclusões dos artigos que não seguiam critérios de inclusão e exclusão, e a revisão sistemática foi realizada com 13 artigos. Os achados da presente revisão sistemática com estudos realizados por MEF avaliando o comportamento biomecânico de tensões, distribuição de estresse e as deformações indicam que o uso do PB reduz os riscos de lesões orofaciais durante as atividades esportivas e que a espessura de 3mm ou 4mm parecem ser mais adequadas.
Análise da correlação dos atributos físicos do solo com os componentes de rendimento de grãos de milho em diferentes sistemas de cultivo
Authors: Adão Alexandre da Silva , Fernandes Haroldo Carlos , Santos Nerilson Terra , Martins Frederico Cássio Moreira , Pereira Priscila Souza , Souza Lucas Moraes Rufini de , Oliveira Zenil Ricardo Cunha Rodrigues de
Published: February 2022

O objetivo do presente trabalho foi analisar a correlação dos atributos físicos do solo com os componentes de rendimento de grãos de milho nos sistemas de cultivo mínimo, preparo convencional e plantio direto. Foi utilizada uma área experimental de aproximadamente 2,13 ha, subdividida em três partes, cada uma delas, recebendo um sistema de manejo de solo. Foram georreferenciados no mínimo 150 pontos em cada uma das três subáreas, utilizando-se de uma malha irregular, e coletadas amostras simples e deformadas de solo nos referidos pontos. Nos pontos definidos, foram avaliados os atributos: umidade gravimétrica, densidade do solo, densidade da partícula, porosidade total e textura. Para avaliação dos componentes de rendimento do milho, foram mensurados: número de fileiras por espiga, número de grãos por fileira, número de grãos por espiga, peso de grãos por espiga e peso de mil grãos da amostra. Realizou-se análise de correlação de Person e análise geoestatística. Os semivariograma cruzados reproduziram satisfatoriamente o comportamento dos atributos que apresentaram dependência espacial no mesmo padrão dos semivariograma simples, possibilitando seu uso para estimar o peso de grãos por espiga.
Desenvolvimento do conceito de um equipamento para o tratamento de efluente de lavagem de carros por eletrólise
Authors: Schenkel Raul , Walber Márcio , Souza Camila Favretto de , Hemkemeier Marcelo
Published: February 2022

O desperdício de recursos hídricos e o aumento do consumo de água em sistemas urbanos, tem gerado grandes problemas de escassez de água. O processo de lavagem de veículos é um dos grandes consumidores de água e também gera um enorme volume de efluentes potencialmente poluidores, sendo lançados diretamente ou com tratamentos inadequados à rede de esgoto e/ou pluvial. Este artigo teve como objetivo o desenvolvimento de um conceito de um equipamento para o tratamento de efluentes por eletrólise de uma estação de lavagem de veículos capaz de diminuir o impacto ambiental desta atividade através do tratamento e reuso do efluente. Para elaboração do conceito, foi utilizada a metodologia de desenvolvimento de produtos dos autores Pahl et al., especificamente as fases de planejamento e concepção, onde foram estabelecidos os requisitos de projeto e o conceito para o equipamento de tratamento de efluentes por eletrólise. O equipamento concebido foi composto por câmara eletrolítica com raspador de escuma seguido de decantador, além dos demais controles operacionais. A alimentação e descarga foi realizada por bombas centrífugas.
Questões de gênero e raça no contexto das organizações: um mapeamento da produção científica do EnEO e EnGPR no período de 2000 a 2019
Authors: Brito Isabel Bruna Correia de , Nepomuceno Luciana Holanda , Nobre Fábio Chaves
Published: February 2022

Este artigo explora o acervo de publicações da Associação Nacional de Pós Graduação em Administração (ANPAD), especificamente nos eventos Encontro Nacional de Estudos Organizações (EnEO) e Encontro de Gestão de Pessoas e Relações de Trabalho (EnGPR), identificando os artigos que versam sobre questões de gênero e relações raciais no contexto organizacional. Tendo como objetivo analisar as principais características das publicações sobre os referidos temas, a metodologia utilizada qualifica a pesquisa como bibliográfica e descritiva com uso de VOSviewer. Os resultados encontrados indicam que os artigos apresentam uma forte prevalência de trabalhos sobre gênero, com abordagem das questões relativas à desigualdade e descrição das dificuldades vividas pelas mulheres ao desempenhar papéis historicamente destinado aos homens, como liderança e prática empreendedora. A análise das palavras-chave e dos objetivos das pesquisas converge com esta leitura. A distribuição das publicações ao longo do tempo identifica um aspecto fragmentário, não sugerindo fortalecimento das pesquisas no campo. Quanto aos aspectos metodológicos, as publicações seguem as tendências do campo das pesquisas no campo dos estudos organizacionais, apresentando uma grande maioria de estudos qualitativos, com emprego de entrevistas e/ou estudo de caso como técnica de coleta de dados e destaque para análise de conteúdo na discussão dos resultados.
RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA
Authors:   Universitas Prasetiya Mulya Indonesia, Yuliati Retno , Handayani Erika ,   Universitas Prasetiya Mulya Indonesia, Christano Shania Milla ,   Universitas Prasetiya Mulya Indonesia, Budhijono Fognawati ,   Universitas Prasetiya Mulya Indonesia
Published: February 2022

This study examines the effect of the number of related party transactions (RPT) on earnings management through accruals and real earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The effect of RPT is seen from the entire amount of RPT recorded in the company's financial statements divided by the company's total assets (RPTOTAL). This study uses secondary data from the S&P Capital IQ and company annual reports that the public can access on the IDX website. The sampling technique used purposive sampling. There were 732 observations from 164 manufacturing companies during the 2014-2018 period—data analysis using multiple regression with the fixed-effects model. The results showed that the amount of RPT has a significant positive effect on accrual earnings management. However, there is no effect of the RPT amount on real earnings management. RPT is a transaction carried out for expropriation of minority shareholders, and to cover RPT losses, management has an incentive to manipulate through earnings management. This study contributes to the effect of RPT on earnings management in manufacturing companies in Indonesia. This study is a valuable starting point for similar research in other developing countries.
Efektivitas Biomatriconditioning Benih Pratanam yang diintegrasikan dengan Aplikasi Pestisida Nabati terhadap Pertumbuhan dan Hasil Bawang Merah True Seed
Authors: Anaway F Anaway F , Bande La Ode Santiaji , Sutariati Gusti Ayu Kade
Published: February 2022

Penggunaan true seed untuk produksi umbi bibit ataupun umbi konsumsi belum banyak dilakukan oleh petani bawang merah di Indonesia. Penyebabnya antara lain ketersediaan true seed masih terbatas dan belum ditemukannya teknologi pembibitan dan pembudidayaan bawang merah dari true seed yang efisien. Penelitian ini bertujuan untuk menganalisis efektivitas perlakuan biomatriconditioning pada true seed pratanam yang diintegrasikan dengan aplikasi pestisida nabati terhadap pertumbuhan dan hasil bawang merah. Penelitian ini menggunakan Rancangan Acak Kelompok Faktorial dengan faktor pertama yaitu agens hayati terdiri dari 4 taraf yakni tanpa perlakuan invigorasi (B0), arang sekam + Bacillus CKD061 (B1), arang sekam + Pseudomonas SWRII B02 (B2), arang sekam + Pseudomonas W2R06 (B3) dan faktor kedua yaitu aplikasi pestisida nabati terdiri atas 3 taraf yakni tanpa aplikasi pestisida nabati (P0), 4 kali aplikasi pestisida nabati (P1) dan 2 kali aplikasi pestisida nabati (P2). Variabel yang diamati adalah tinggi tanaman, jumlah daun, diameter batang, jumlah anakan, luas daun, laju asimilasi bersih, diameter umbi, berat segar umbi dan kesehatan tanaman. Data pengamatan dianalisis ragam dan data analisis yang menunjukkan pengaruh nyata atau sangat, dilanjutkan dengan uji jarak berganda duncan pada taraf nyata α = 0,05. Hasil penelitian menunjukkan bahwa secara mandiri perlakuan biomatriconditioning benih berpengaruh terhadap semua peubah yang diamati, sementara perlakuan aplikasi pestisida nabati hanya berpengaruh terhadap peubah jumlah daun, diameter batang, luas daun dan laju asimilasi bersih. Interaksi perlakuan biomatriconditioning benih dan aplikasi pestisida nabati berpengaruh terhadap tinggi tanaman, luas daun dan laju asimilasi bersih. Perlakuan terbaik diperoleh pada biomatriconditioning benih menggunakan isolat Bacillus CKD061 yang diintegrasikan dengan aplikasi pestisida nabati 2 kali (10 HST dan 30 HST).Kata kunci: Aplikasi pestisida nabati, Biomatriconditioning, true seed Kata kunci: Aplikasi pestisida nabati, Biomatriconditioning, true seed
ANALISIS PENERAPAN PSAP NO. 07 TAHUN 2010 TENTANG AKUNTANSI ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN ASET PENDAPATAN DAERAH (BPKAPD) KABUPATEN MUNA BARAT
Authors: Anto La Ode , Dharmawati Tuti , Sarfia Sarfia
Published: February 2022

Penelitian ini bertujuan untuk mengetahui dan menganalisis Penerapan PSAP No 07 Tahun 2010 tentang akuntansi aset tetap pada Badan Pengelolaan Keuangan Aset Dan Pendapatan (BPKAPD) Kabupaten Muna Barat. Jenis data yang digunakan yaitu data kualitatif dan data kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan cara dokumentasi dan wawancara. Metode analisis data yang digunakan adalah metode analisis deskriptif.Hasil penelitian ini menunjukkan bahwa Perlakuan akuntansi aset tetap Pada Badan Pengelolaan Keuangan Aset Dan Pendapatan Daerah (BPKAPD) Kabupaten Muna Barat meliputi klasifikasi, pengakuan, pengukuran, penilaian awal aset tetap, pengukuran berikutnya terhadap pengakuan awal yaitu Penyusutan dan penilaian kembali aset tetap, pengungkapan dan penghentian dan pelepasan aset tetap sesuai dengan PSAP No.07 tahun 2010, kecuali Penyusutan Aset Tetap belum sepenuhnya sesuai. Penyusutan aset tetap belum sepenuhnya sesuai dengan PSAP No.07 tahun 2010 karena tidak melakukan penyusutan terhadap aset tetap lainnya. Berdasarkan wawancara dengan bapak Lifan,staf bidang Aset BPKAPD Muna Barat, aset tetap lainnya tidak disusutkan, belum ada kebijakan Bupati mengenai penyusutan Aset tetap lainnya dan juga sejak pertama dibuat laporan keuangan pemerintah Kabupaten Muna Barat tahun 2015 memang tidak pernah melakukan penyusutan pada aset tetap lainnya.
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA KENDARI (Studi Pada Samsat Kota Kendari)
Authors: Lestari Labangu Yuli , Nurdin Emillia , Guntur Firmansyah
Published: February 2022

Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Kendari. Tujuan penelitian ini yaitu mengetahui pengaruh kesadaran wajib pajak dan sanksi pajak secara parsial terhadap kepatuhan wajib pajak kendaraan bermotor, dan mengetahui pengaruh kesadaran wajib pajak dan sanksi pajak secara simultan terhadap kepatuhan wajib pajak kendaraan bermotor. Populasi dalam Penelitian ini berjumlah 116.268 wajib pajak. Sampel pada penelitian ini berjumlah 100 wajib pajak. Metode pengumpulan data menggunakan kuesioner. Analisis data menggunakan metode analisis deskriptif dan analisis linear berganda. Penelitian ini juga menggunakan analisis faktor untuk memperlihatkan indikator yang paling berpengaruh dalam satu variabel. Hasil penelitian ini menunjukan bahwa (1) Kesadaran wajib pajak secara parsial berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Kendari. (2) Sanksi pajak secara parsial berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Kendari. (3) kesadaran wajib pajak dan sanksi pajak secara simultan terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Kendari. Pada uji koefisien determinasinilai R Square sebesar 0,758, hal ini menunjukkan bahwa kemampuan variabel independen mampu menjelaskan variabel dependennya dengan nilai koefisien determinasi sebesar 75,8%, sedangkan sisanya sebesar 24,2% dijelaskan oleh variabel lain yang tidak diteliti pada penelitian ini.
ANALISIS PELAKSANAAN AUDIT INTERNAL ATAS PENERIMAAN DAN PENGELUARAN KAS UNIVERSITAS HALU OLEO (Studi pada SPI UHO)
Authors: Mas’ud Arifuddin , Lestari Labangu Yuli , Hardian Hardian
Published: February 2022

Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan audit internal atas penerimaan dan pengeluaran kas Universitas Halu Oleo (studi pada SPI UHO). Metode pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa pelaksanaan audit internal atas penerimaan dan pengeluaran kas Universitas Halu Oleo oleh SPI UHO mengacu pada Peraturan Mentri Keuangan Republik Indonesia Nomor 200/Pmk. 05/2017 Tentang Sistem Pengendalian Intern Pada Badan Layanan Umum. SPI UHO lebih sering melakukan audit atas pengeluaran kas karena terdapat banyak bendahara pengeluaran pembantu yang ada di Universitas Halu Oleo. Oleh karena itu, SPI UHO melakukan audit di hampir setiap bulan pada tiga fakultas agar dalam satu periode (1 tahun) dapat mencakup seluruh fakultas atau unit-unit yang ada di Universitas Halu Oleo, sedangkan audit atas penerimaan kas hanya dilakukan sekali dalam setahun karena hanya terdapat 1 bendahara penerimaan.
ANALISIS PENERAPAN PRINSIP TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH SELAMA MASA PANDEMI COVID-19 DI SMP NEGERI 1 KENDARI
Authors: Hadisantoso Erwin , Basru Wawo Andi , Auliah Sahlan Izah
Published: February 2022

Penelitian ini bertujuan untuk mengetahui penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan dana BOS selama masa pandemi Covid-19 di SMP Negeri 1 Kendari. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif analisis dengan pendekatan kualitatif. Pengumpulan data menggunakan teknik wawancara dan studi dokumentasi. Hasil penelitian menunjukkan penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan dana BOS telah berjalan dengan baik selama masa pandemi Covid-19. Penerapan prinsip akuntabilitas dapat dilihat dari penyusunan dan pengelolaan program RKAS yang sudah sesuai dengan petunjuk teknis, pelaksanaan dan pelaporan dana BOS selama masa pandemi Covid-19 telah berjalan dengan baik. Penerapan prinsip transparansi dapat dilihat dari keterbukaan penyusunan anggaran sekolah melalui rapat dengan partisipasi pihak sekolah, guru, wali murid dan perwakilan OSIS serta penyediaan laporan pada sistem yang dapat diakses masyarakat.
ANALISIS PERHITUNGAN BIAYA PRODUKSI PADA PT. FAJAR UTAMA INTERMEDIA
Authors: Nurdin Emilia , Lestari Labangu Yuli , Septiani Rusman Yaya
Published: February 2022

Penelitian ini bertujuan untuk mengetahui biaya produksi pada PT. Fajar UtamaIntermedia dan untuk menghitung biaya produksi pada PT. Fajar Utama Intermedia denganmetode Variable Costing dan Activity Based Costing. Sumber data yang digunakan dalampenelitian ini berupa sumber data internal perusahaan yaitu data yang diperoleh dari dalamperusahaan yang terdiri atas data primer dan data sekunder. Metode pengumpulan datayang digunakan adalah wawancara dan dokumentasi. Metode yang digunakan untukmenganalisis data dengan cara mendeskripsikan atau menggambarkan data yang telahterkumpul sebagaimana adanya tanpa bermaksud membuat kesimpulan yang berlaku untukumum atau generalisasi. Hasil penelitian menunjukkan bahwa; (1) biaya produksi pada PT.Fajar Utama Intermedia di dapatkan total jumlah biaya produksi yang dikeluarkan ataskertas, plate, tinta hitam, tinta biru, tinta kuning dan tinta merah selama sebulan adalah Rp.95,063,430. Sementara biaya tenaga kerja yang dikeluarkan oleh PT. Fajar UtamaIntermedia setiap bulannya dengan tenaga kerja sebanyak 17 orang adalah Rp. 40.800.000.Dan selanjutnya adalah biaya overhead pabrik yang terdiri atas biaya overhead tetap danbiaya overhead variabel adalah Rp.398.159.809; (2) Terdapat perbedaan utama antaraperhitungan Activity Based Costing dengan perhitungan Variable Costing yaitu terletakpada perlakuan biaya overhead pabrik. Activity Based Costing menggunakan perhitunganbiaya overhead pabrik tetap dan variable sedangkan metode variable costing hanyamenghitung biaya overhead pabrik variabel saja; (3) Keunggulan dalam perhitunganvariable costing adalah sebagai alat perencanaan jangka pendek dalam pengambilankeputusan. Sedangkan pada sistem Activity Based Costing sebagai alat penetapan mark upyang tepat dan sebagai alat penetapan harga jual produk yang tepat.
ANALISIS PENERAPAN HARGA POKOK PRODUKSI BERDASARKAN FULL COSTING (STUDI PADA UD. MEUBEL SELUTIBAR JAYA)
Authors: Aswati Wa Ode , Wawo Andi Basru , Sasmita Anggun Lia
Published: February 2022

Penelitian ini bertujuan untuk menentukan harga pokok produksi denganpendekatan metode full costing pada UD. Meubel Selutibar Jaya. Jenis penelitian yangdigunakan dalam penelitian ini adalah jenis penelitian deskriptif. Sumber data yangdigunakan ada dua yaitu data primer dan data sekunder. Dapat diketahui bahwa hasilperhitungan harga pokok produksi pada UD. Meubel Selutibar Jaya dengan menggunakanmetode perusahaan dan metode full costing terdapat selisih nilai yang berbeda. Hasilperhitungan harga pokok produksi dengan metode perusahaan sebesar Rp. 1.613.148sedangkan metode full costing sebesar Rp. 1.801.710. Dari kedua hasil perhitungan hargapokok produksi menunjukkan bahwa perhitungan metode full costing lebih tinggi daripadaperhitungan metode perusahaan. Terdapat selisih sebesar Rp. 188.562 antara metodeperusahaan dan full costing.
ApE, A Plasmid Editor: A Freely Available DNA Manipulation and Visualization Program
Authors: Davis M. Wayne , Jorgensen Erik M.
Published: February 2022

A plasmid Editor (ApE) is a free, multi-platform application for visualizing, designing, and presenting biologically relevant DNA sequences. ApE provides a flexible framework for annotating a sequence manually or using a user-defined library of features. ApE can be used in designing plasmids and other constructs via in silico simulation of cloning methods such as PCR, Gibson assembly, restriction-ligation assembly and Golden Gate assembly. In addition, ApE provides a platform for creating visually appealing linear and circular plasmid maps. It is available for Mac, PC, and Linux-based platforms and can be downloaded at https://jorgensen.biology.utah.edu/wayned/ape/.
On the Endocircular Li@C16 System
Authors: Yang Yi-Fan , Cederbaum Lorenz S.
Published: February 2022

The endocircular Li@C16 is a promising system as it can form both a charge-separated donor-acceptor complex and a non-charge-separated van der waals complex. By employing the state-of-the-art equation-of-motion coupled-cluster method, our study shows that the carbon ring of this system possesses high flexibility and may undertake large distortions. Due to the intricate interaction between the guest Li+ cation and the negatively charged ring, this system can form several isomers possessing different ground states. The interesting electronic structure properties indicate its applicability as a catalyst candidate in the future.
Trypanosoma cruzi Mitochondrial Peroxiredoxin Promotes Infectivity in Macrophages and Attenuates Nifurtimox Toxicity
Authors: Specker Gabriela , Estrada Damián , Radi Rafael , Piacenza Lucía
Published: February 2022

Trypanosoma cruzi is the causative agent of Chagas disease which is currently treated by nifurtimox (NFX) and benznidazole (BZ). Nevertheless, the mechanism of action of NFX is not completely established. Herein, we show the protective effects of T. cruzi mitochondrial peroxiredoxin (MPX) in macrophage infections and in response to NFX toxicity. After a 3-day treatment of epimastigotes with NFX, MPX content increased (2.5-fold) with respect to control, and interestingly, an MPX-overexpressing strain was more resistant to the drug. The generation of mitochondrial reactive species and the redox status of the low molecular weight thiols of the parasite were not affected by NFX treatment indicating the absence of oxidative stress in this condition. Since MPX was shown to be protective and overexpressed in drug-challenged parasites, non-classical peroxiredoxin activity was studied. We found that recombinant MPX exhibits holdase activity independently of its redox state and that its overexpression was also observed in temperature-challenged parasites. Moreover, increased holdase activity (2-fold) together with an augmented protease activity (proteasome-related) and an enhancement in ubiquitinylated proteins was found in NFX-treated parasites. These results suggest a protective role of MPX holdase activity toward NFX toxicity. Trypanosoma cruzi has a complex life cycle, part of which involves the invasion of mammalian cells, where parasite replication inside the host occurs. In the early stages of the infection, macrophages recognize and engulf T. cruzi with the generation of reactive oxygen and nitrogen species toward the internalized parasite. Parasites overexpressing MPX produced higher macrophage infection yield compared with wild-type parasites. The relevance of peroxidase vs. holdase activity of MPX during macrophage infections was assessed using conoidin A (CA), a covalent, cell-permeable inhibitor of peroxiredoxin peroxidase activity. Covalent adducts of MPX were detected in CA-treated parasites, which proves its action in vivo. The pretreatment of parasites with CA led to a reduced infection index in macrophages revealing that the peroxidase activity of peroxiredoxin is crucial during this infection process. Our results confirm the importance of peroxidase activity during macrophage infection and provide insights for the relevance of MPX holdase activity in NFX resistance.
Dysregulation of Cytosolic c-di-GMP in Edwardsiella piscicida Promotes Cellular Non-Canonical Ferroptosis
Authors: Wen Ying , Wang Ying , Chen Shouwen , Zhou Xiangshan , Zhang Yuanxing , Yang Dahai , Núñez Gabriel , Liu Qin
Published: February 2022

Programmed cell death plays an important role in modulating host immune defense and pathogen infection. Ferroptosis is a type of inflammatory cell death induced by intracellular iron-dependent accumulation of toxic lipid peroxides. Although ferroptosis has been associated with cancer and other sterile diseases, very little is known about the role of ferroptosis in modulating host-pathogen interactions. We show that accumulation of the secondary messenger bis-(3′,5′)-cyclic dimeric GMP (c-di-GMP) in the pathogenic bacterium Edwardsiella piscicida (E. piscicida) triggers a non-canonical ferroptosis pathway in infected HeLa cells. Moreover, we observed that the dysregulation of c-di-GMP in E. piscicida promotes iron accumulation, mitochondrial dysfunction, and production of reactive oxygen species, all of which that can be blocked by iron chelator. Importantly, unlike classical ferroptosis that is executed via excess lipid peroxidation, no lipid peroxidation was detected in the infected cells. Furthermore, lipoxygenases inhibitors and lipophilic antioxidants are not able to suppress morphological changes and cell death induced by E. piscicida mutant producing excess c-di-GMP, and this c-di-GMP dysregulation attenuates bacterial virulence in vivo. Collectively, our results reveal a novel non-canonical ferroptosis pathway mediated by bacterial c-di-GMP and provide evidence for a role of ferroptosis in the regulation of pathogen infection.
CounterAKTing HIV: Toward a “Block and Clear” Strategy?
Authors: Pasquereau Sébastien , Herbein Georges
Published: February 2022

The protein kinase B or Akt is a central regulator of survival, metabolism, growth and proliferation of the cells and is known to be targeted by various viral pathogens, including HIV-1. The central role of Akt makes it a critical player in HIV-1 pathogenesis, notably by affecting viral entry, latency and reactivation, cell survival, viral spread and immune response to the infection. Several HIV proteins activate the PI3K/Akt pathway, to fuel the progression of the infection. Targeting Akt could help control HIV-1 entry, viral latency/replication, cell survival of infected cells, HIV spread from cell-to-cell, and the immune microenvironment which could ultimately allow to curtail the size of the HIV reservoir. Beside the “shock and kill” and “block and lock” strategies, the use of Akt inhibitors in combination with latency inducing agents, could favor the clearance of infected cells and be part of new therapeutic strategies with the goal to “block and clear” HIV.
Complete Genome Sequencing and Comparative Analysis of the Clinically-Derived Apiotrichum mycotoxinivorans Strain GMU1709
Authors: Peng Liang , Liu Chen-Fei , Wu Hong , Jin Hai , Deng Xiao-Yan , Zeng Li-Ting , Xiao Yi , Deng Cong , Yang Zhi-Kai
Published: February 2022

Over the past decade, Apiotrichum mycotoxinivorans has been recognized globally as a source of opportunistic infections. It is a yeast-like fungus, and its association as an uncommon pulmonary pathogen with cystic fibrosis patients has been previously reported. Immunocompromised patients are at the highest risk of A. mycotoxinivorans infections. Therefore, to investigate the genetic basis for the pathogenicity of A. mycotoxinivorans, we performed whole-genome sequencing and comparative genomic analysis of A. mycotoxinivorans GMU1709 that was isolated from sputum specimens of a pneumonia patient receiving cardiac repair surgery. The assembly of Oxford Nanopore reads from the GMU1709 strain and its subsequent correction using Illumina paired-end reads yielded a high-quality complete genome with a genome size of 30.5 Mb in length, which comprised six chromosomes and one mitochondrion. Subsequently, 8,066 protein-coding genes were predicted based on multiple pieces of evidence, including transcriptomes. Phylogenomic analysis indicated that A. mycotoxinivorans exhibited the closest evolutionary affinity to A. veenhuisii, and both the A. mycotoxinivorans strains and the formerly Trichosporon cutaneum ACCC 20271 strain occupied the same phylogenetic position. Further comparative analysis supported that the ACCC 20271 strain belonged to A. mycotoxinivorans. Comparisons of three A. mycotoxinivorans strains indicated that the differences between clinical and non-clinical strains in pathogenicity and drug resistance may be little or none. Based on the comparisons with strains of other species in the Trichosporonaceae family, we identified potential key genetic factors associated with A. mycotoxinivorans infection or pathogenicity. In addition, we also deduced that A. mycotoxinivorans had great potential to inactivate some antibiotics (e.g., tetracycline), which may affect the efficacy of these drugs in co-infection. In general, our analyses provide a better understanding of the classification and phylogeny of the Trichosporonaceae family, uncover the underlying genetic basis of A. mycotoxinivorans infections and associated drug resistance, and provide clues into potential targets for further research and the therapeutic intervention of infections.
A Metalanguage for Learning: Rebalancing the Cognitive with the Socio-Material
Authors: Lim Fei Victor , Cope Bill , Kalantzis Mary
Published: February 2022

Technology has enabled new ways of meaning-making in the digital age, incidentally bringing with it inequities in education as a result of the differing access, resources, and experiences of students. These inequities may be rendered invisible if society and schools neither recognize, value nor set out to include in formal education the meaning-making practices from students’ lifeworlds. Such neglect can perpetuate the digital divide among students from diverse home backgrounds. The reform agenda of multiliteracies is to bring about educational justice through a pedagogy of access. In this paper, we discuss how this agenda can be operationalized in the frontline of education—the classroom. We propose a pedagogic metalanguage of transpositional grammar for the learning of multimodal literacy. “Transposition” refers to the process of moving between different forms of meaning (text, image, space, object, body, sound and speech), and changes of attention to their functions (reference, agency, structure, context and interest). In particular, we show the value of having a common shared conceptual framework with which to reflect upon and unpack multimodal meaning in terms of its forms and functions. We also describe how a repertoire of knowledge processes, rebalancing the cognitive and the socio-material, affective and embodied, can support teachers in their design for students’ multimodal literacy learning. We argue that attention to multimodal literacy in the curriculum, pedagogy, and assessment can be productively supported with a pedagogic metalanguage of transpositional grammar and discuss how this can be a step towards mediating the invisible inequities in education in the digital age.
Differential Proteomics of Cardiovascular Risk and Coronary Artery Disease in Humans
Authors: Ferrannini Ele , Manca Maria Laura , Ferrannini Giulia , Andreotti Felicita , Andreini Daniele , Latini Roberto , Magnoni Marco , Williams Stephen A. , Maseri Attilio , Maggioni Aldo P.
Published: February 2022

Background

Proteomics of atypical phenotypes may help unravel cardiovascular disease mechanisms.

Aim

We aimed to prospectively screen the proteome of four types of individuals: with or without coronary artery disease (CAD), each with or without multiple risk factors. Associations with individual risk factors and circulating biomarkers were also tested to provide a functional context to the protein hits.

Materials and Methods

The CAPIRE study (ClinicalTrials.gov Identifier: NCT02157662) is a cross-sectional study aimed at identifying possible new mechanisms promoting or protecting against atherothrombosis. Quantification (by aptamer technology), ranking (using partial least squares), and correlations (by multivariate regression) of ~5000 plasma proteins were performed in consecutive individuals aged 45–75 years, without previous cardiovascular disease, undergoing computed tomography angiography for suspected CAD, showing either >5/16 atherosclerotic segments (CAD+) or completely clean arteries (CAD−) and either ≤ 1 risk factor (RF+) or ≥3 risk factors (RF−) (based on history, blood pressure, glycemia, lipids, and smoking).

Results

Of 544 individuals, 39% were atypical (93 CAD+/RF−; 120 CAD−/RF+) and 61% typical (102 CAD+/RF+; 229 CAD−/RF−). In the comparison with CAD+/RF− adjusted for sex and age, CAD−/RF+ was associated with increased atrial myosin regulatory light chain 2 (MYO) and C-C motif chemokine-22 (C-C-22), and reduced protein shisa-3 homolog (PS-3) and platelet-activating factor acetylhydrolase (PAF-AH). Extending the analysis to the entire cohort, an additional 8 proteins were independently associated with CAD or RF; by logistic regression, the 12-protein panel alone discriminated the four groups with AUCROC's of 0.72–0.81 (overall p = 1.0e−38). Among them, insulin-like growth factor binding protein-3 is positively associated with RF, lower BMI, and HDL-cholesterol, renin with CAD higher glycated hemoglobin HbA1c, and smoking.

Conclusions

In a CCTA-based cohort, four proteins, involved in opposing vascular processes (healing vs. adverse remodeling), are specifically associated with low CAD burden in high CV-risk individuals (high MYO and C-C-22) and high CAD burden in low-risk subjects (high PS-3 and PAF-AH), in interaction with BMI, smoking, diabetes, HDL-cholesterol, and HbA1c. These findings could contribute to a deeper understanding of the atherosclerotic process beyond traditional risk profile assessment and potentially constitute new treatment targets.
Role of Mitophagy in Coronary Heart Disease: Targeting the Mitochondrial Dysfunction and Inflammatory Regulation
Authors: Liu Mingxuan , Wu Ying
Published: February 2022

Coronary heart disease (CHD) is one of the main causes of death worldwide. In the past few decades, several in-depth research on the pathological mechanisms and effective treatment methods for CHD have been conducted. At present, the intervention of a variety of therapeutic drugs and treatment technologies have greatly reduced the burden on global public health. However, severe arrhythmia and myocardial fibrosis accompanying CHD in the later stages need to be addressed urgently. Mitochondria are important structural components for energy production and the main sites for aerobic respiration in cells. Mitochondria are involved in arrhythmia, myocardial fibrosis, and acute CHD and play a crucial role in regulating myocardial ischemia/hypoxia. Mitochondrial dysfunction or mitophagy disorders (including receptor-dependent mitophagy and receptor-independent mitophagy) play an important role in the pathogenesis of CHD, especially mitophagy. Mitophagy acts as a “mediator” in the inflammatory damage of cardiomyocytes or vascular endothelial cells and can clear mitochondria or organelles damaged by inflammation under normal conditions. We reviewed experimental advances providing evidence that mitochondrial homeostasis or mitochondrial quality control are important in the pathological mechanism of CHD. Further, we reviewed and summarized relevant regulatory drugs that target mitochondrial function and quality control.
Associations of Triglycerides/High-Density Lipoprotein Cholesterol Ratio With Insulin Resistance, Impaired Glucose Tolerance, and Diabetes in American Adults at Different Vitamin D3 Levels
Authors: Liu Yuanyuan , Gong Rongpeng , Luo Gang , Li Jinxia , Li Qidan , Yang Lixin , Wei Xiaoxing
Published: February 2022

Background

Previous studies have shown that vitamin D3 (VD3) may be a protective factor for diabetes mellitus (DM), while triglycerides/high-density lipoprotein (TG/HDL) may be a risk factor for diabetes. However, no existing study has elucidated the interaction between TG/HDL and VD3. Therefore, this work aimed to investigate the relationships of TG/HDL with insulin resistance (IR), impaired glucose tolerance (IGT), and DM at different VD3 levels.

Methods

With the use of the data from five National Health and Nutrition Examination Survey (NHANES) cycles, a total of 2,929 males and 3,031 females were divided into 4 groups according to their VD3 levels. Logistic regression was performed to observe the associations of TG/HDL ratio with IR, IGT, and DM in different groups.

Results

The relationships of TG/HDL with IR, IGT, and DM showed a threshold effect, with the cutoff values of 1.094, 1.51, and 1.11, respectively. On both sides of the cutoff values, the correlation was first weakened and then enhanced with the increase in VD3 levels.

Conclusion

TG/HDL is a risk factor for IR, IGT, and DM. Both too low and too high levels of VD3 can strengthen this association, whereas keeping VD3 at a reasonable level helps to reduce the associations of TG/HDL with IR, IGT, and DM.
A Spatial Assessment of Wildfire Risk for Transmission-Line Corridor Based on a Weighted Naïve Bayes Model
Authors: Xiang Kunxuan , Zhou You , Zhou Enze , Lu Junhan , Liu Hui , Huang Yu
Published: February 2022

In order to improve the wildfire prevention capacity of transmission lines, a wildfire risk assessment method for transmission-line corridors based on Weighted Naïve Bayes (WNB) is proposed in this paper. Firstly, the importance of 14 collected types of wildfire-related factors is analyzed based on the information gain ratio. Then, the optimal factors set and the most accurate sampling table are constructed by deleting the factors in the lowest order of importance one by one. Finally, the performance of the WNB model is compared to that of NB and BNW models according to the ROC curve and visualization. A total of 76.36% of fire events in 2020 fell in high-risk and very-high-risk regions, indicating the acceptable accuracy of the proposed assessment method of wildfire risk.