bluuebunny/crossref_metadata_2025 huggingface dataset:
Tree Species Diversity and Carbon Stock in Community and Religious Forests of Rupandehi, Nepal
Authors: Paudyal Anu , Chettri Mukesh Kumar , Subedi Bishal , Khanal Ram Prasad
Published: July 2023

Forest is one of the most important natural resources of the ecosystem which contributes in biodiversity conservation as well as plays a significant role in maintaining the earth’s climate by sequestrating atmospheric carbon. Tropical forests are rich in biodiversity and store large amounts of carbon. The studied Bolbum Community Forest (BCF) and Brahmakumari Global Religious Forest (BGRF) lie in tropical region between the altitudes 120 and 300 m asl in Rupandehi District of Nepal. The main objective of this research was to assess and compare tree diversities and carbon stocks in two different management regimes, namely, community forest and religious forest. Stratified random sampling technique was used for data collection. The allometric equation biomass-diameter regression (Model II) was used for estimation of carbon stock of tree species while Simpson and Shannon-Wiener indices were used to measure tree species diversity. The results showed that the carbon stock value was 27.15 t.ha-1 in BCF and 40.94 t.ha-1 in BGRF. The community forest had lower value of tree carbon stock than that of the religious forest. However, tree diversity was higher in BCF (25) than in BGRF (20). Shorea robusta was found to be the single dominant species in BGRF with higher basal area (102.24 m².ha-1) and contributed 56% of the carbon stock. The contribution of carbon stock of two co-dominant tree species in BCF were 32% for Shorea robusta and 26% for Terminalia anogeissiana. There was significant (p=0.05) positive relationship of carbon stock with basal area and DBH in both forest types.
Comparative Wood Anatomy of Nepalese Ulmaceae
Authors: Joshi Lajmina
Published: July 2023

Wood structure of three Nepalese genus Ulmus, Celtis and Trema belonging to the family Ulmaceae are described. Altogether 12 wood samples of these three genus are collected from different localities and studied. The study showed ring porous, semi-ring porous or diffuse porous wood. Transition from early wood to late wood was abrupt in ring porous wood. Early wood pores one to three layered. Late wood pores arrangement in dendritic or ulmiform pattern. Perforation plate is simple and inter-vessel pit alternate.  Fiber tracheids, tracheids and libriform fibers were non-perforated tracheal elements while wood parenchymatous cell was apotracheal, marginal and paratracheal. Rays were homo-or heterogeneous. Ulmus differs from Celtis in having ray structure and crystal location. A tentative key is prepared to identify the species based on wood character.
Propagation of Tectaria coadunata (Wall. ex Hook. & Grev.) C.Chr by Spores
Authors: Thakur Chandrakala , Parajuli Raghu Ram , Budhathoki Prativa , Rajbhandary Sangeeta
Published: July 2023

This study explores the spore germination and formation of sporophyte of Tectaria coadunata (Wall. ex Hook. & Grev.) C.Chr from its spores. Tectaria coadunata is a perennial evergreen edible fern species belonging to the family Tectariaceae. It is locally known as kali niuro in Nepali language and it is a very common wild vegetable in Nepal. We carried out the successful propagation of Tectaria coadunata from spores using two propagating media: coco-peat and soil mixture (soil, sand and compost manure).The temperature recorded from the spore sown time to development of sporophyte phase was 18-27°C while the general florescent light regime for 14-16 per day was supplied. To keep the propagating media humid and moist it was regularly monitored and maintained. The research is now in acclimatize phase and success of this study will be shared soon. Moreover, the work is successful in laboratory under control condition of certain factors like light and moisture and it is under progress to exploit its capacity to get survived in natural field, and the findings could be used as an alternative method of raising the plant in semi-natural environment.
‘वयोवृद्ध कोइलीको बिलौना’ कविताको शैलीवैज्ञानिक विश्लेषण
Authors: Koirala Dhanapati
Published: July 2023

प्रायोगिक भाषाविज्ञानको शाखाका रूपमा विकसित शैलीविज्ञान साहित्यिककृतिको विश्लेषण गर्ने एक समालोचनात्मक पद्धति हो । यस पद्धतिका साहित्यिक संरचनाअन्तर्गत बनोट र बुनोट, शैलीअन्तर्गत चयन, अग्रभूमीकरण तथा भाषिक संरचनाअन्तर्गत ध्वनिव्यवस्था, वर्णव्यवस्था र अर्थव्यवस्था उल्लेख गरी यसनुसार कविशिरोमणि लेखनाथ पौड्यालद्वारा रचित ‘वयोवृद्ध कोइलीको बिलौना’ कविताको विश्लेषण गर्नु प्रस्तुत लेखको उद्देश्य रहेको छ । यसमा गुणात्मक विधिअन्तर्गत पुस्तकालयीय कार्य गरिएको छ । बनोटअन्तर्गत अन्वितित्रयको परिपालनाद्वारा मानवीय जीवनको व्यञ्जना र क?ण रसभाव प्रस्तुत छ । बुनोटअन्तर्गत शिखरिणी छन्दका पाँच पद्यमा सीमित पाठमा चारवटा बिम्ब र कोइली प्रतीकका रूपमा, रूपक र उपमा अलङ्कार प्रस्तुत छन् । भाषिक संरचनाअन्तर्गत ध्वनिव्यवस्थामा खण्डीयअन्तर्गत अ, आ, इ, ई उ, ऊ स्वरवर्ण र व्यञ्जनअन्तर्गत ज्, य्, ल्, त्, ह्, म्, छ्, न्, ग्, ख्, र्, प्, च, ञ्, ट्, ठ्, क्, ध्, ब्, स्, व्, ढ्, द्, ङ्, थ्, ष्, घ्, श् वर्णहरू प्रयोग भएका छन् । शब्दव्यवस्थाअन्तर्गत १४३ शब्दहरूमध्ये कार्यका आधारमा नाम ३९, सर्वनाम १३, विशेषण ५३, क्रियापद २४, स्रोतका आधारमा ४३ तत्सम, ९९ तद्भव, १ आगन्तुक, संरचनाका आधारमा २७ व्युत्पन्न र बाँकी अव्युत्पन्न, २ नामयोगी, १ संयोजक, विस्मयादिबोधक पाँच, ६ व्रिmयाविशेषण, २७ रूपायित शब्दहरू, २२ नाम पदावली, ४ क्रियापदावली, २ क्रियाविशेषण पदावली, १ नामस्थानिक पदावली, ४ उपवाक्य र ३ वाक्यहरू प्रयोग भएका छन् । आर्थी व्यवस्थाअन्तर्गत ६ पर्यायवाची, ४ विपरीतार्थी, १६ अनेकार्थी तथा ४ समावेशी शब्दहरू, शैलीअन्तर्गत चयनअनुरूप उज्यालो, हिमचुली, गगन, ?ख, पवन, खग, मधुर, वय, जवानी, स्वर्ग, निशि, हृदय, गति, गौरव, आँखा, तन र उषापदहरू प्रस्तुत छन् । विचलनअन्तर्गत व्याकरणिक, वर्णविन्यास, वर्णात्मक, आर्थीविचलन र समानान्तरताअन्तर्गत वाक्यावृत्ति र अन्त्यानुप्रासको प्रयोग गरिएको छ । ‘मधुर वय कहाँ गयो’ प्रश्न उब्जाएर ‘त्यो मेरो वय सब गयो’ उत्तर दिइएको छ ।
The Lifestyle and Health Effects of Obese People
Authors: Pandey Naranath
Published: July 2023

Obesity is a complex disease involving an excessive amount of body fat and excessive overweight. In this context, this study aimed to identify the lifestyle and health effects of obese people in Kawasoti Nawalpur. Using a convenient survey method, the researcher examined the association between lifestyle and effects in a sample of 170 respondents. Out of the total 170 respondents, 38 respondents (22.35%) were overweight or obese. After analyzing the data, the researcher found the main cause of obesity in obese people are; eating too much food (71.05%), do not do physical exercises (86.84%), eating junk, and fast food regularly (57.89%), and living a sedentary lifestyle (92.1%). The effects of obesity on obese people are; multiple joint pains (44.73%), having trouble working (63.16%), and high blood pressure (39.48%). The researcher concluded that there is a major problem of obesity and its effects in the community because of the sedentary lifestyle and lack of physical exercise among people. It is recommended to change the lifestyle (eating habits and exercise patterns) and lose weight gradually.
Representasi Makna Pada Karakter “Si Delos” Dalam Maskot Pilkada Depok Tahun 2020 (Analisis Teori Semiotika Roland Barthes)
Authors: Septian Rio , Poernomo Marlinda , Lusianawati Hayu , Haikal Achmad
Published: July 2023

Bagaimana Representasi Makna Pada Karakter “Si Delos” Dalam Maskot Pilkada Depok Tahun 2020. Peneliti tertarik untuk mengetahui lebih lanjut lagi tanda-tanda komunikasi yang tersirat didalamnya dan makna tanda mengenai makna yang terdapat pada maskot Si delos. penelitian ini dilakukan adalah untuk menggali makna yang terkadung pada kode-kode yang ada pada karakter “Si delos” dengan Menemukan Makna yang direpresentasikan oleh maskot Si delos dan Mitos apa saja yang terdapat dalam Maskot Si delos. Metode yang digunakan penelitian ini adalah kualitatif Deskriptif dengan landasan Representasi Stuart hall dan Pisau analisis Semiotika kode Rolands Barthes. Peneliti mengumpulkan informasi-informasi yang penting yang terkait dengan masalah penelitian, dan selanjutnya mengelompokkan data tersebut sesuai dengan topik masalahnya. beberapa gambar visual yang digunakan untuk dijadikan bahan sebagai alat informasi adalah Makna kultural yang terdapat pada maskot sidelos, berupa gambar visual yang terlihat yaitu pakaian jawara betawi yaitu pangsi, dan tameng bundar yang merupakan salah satu kebudayaan Depok yaitu gong sibolong. Ini merupakan perpaduan budaya Depok dan budaya Jakarta. Lalu Uraian budaya dari luar Depok akan dibahas karena ada keterkaitan dengan kebudayaan Betawi, tetapi masih ada hubungannya dengan kode kebudayaan Depok. Uraian tentang bahasa kode, simbolik, kode aksi, dan kode budaya khusunya pada bidang desain karakter. Berdasarkan uraian dan hasil penelitian Dapat diambil kesimpulan sebagai berikut Representasi Sidelos sebagai Jawara Betawi dan sentasi Sidelos sebagai Tameng Penangkal lalu Mitos yang terdapat dalam Maskot Si delos, Makna desain karakter “Si delos” yang lebih mengarah pada kode proairetik, kode budaya dan Kode simbolik. Isu menarik dapat dibahas dalam penelitian ini, yakni Makna kultur, Makna kultur yang direpresentasikan adalah dua budaya yang dijadikan satu yang mempunyai arti dan makna tersendiri.

 

Kata kunci: Pilkada, Maskot, Representasi, semiotika.
PENCEGAHAN LONGSOR MELALUI KONSERVASI LAHAN DI KECAMATAN SIMPANG EMPAT KABUPATEN KARO
Authors: Ismayani Nina , Febrianto Hary
Published: July 2023

Penelitian ini mendiskripsikan tentang pencegahan tanah longsor di Kecamatan Simpang Empat Kabupaten Karo, konservasi lahan di Kecamatan Simpang Empat Kabupaten Karo. Penelitian yang akan dilakukan termasuk kategori penelitian deskriptif dengan metode yang digunakan adalah metode survei. sumber data adalah data primer yang dikumpulkan langsung di lapangan dan data sekunder adalah sumber referensi dan analisis yang diperoleh dari perpustakaan. Hasil penelitian menjelaskan bahwa: Pencegahan Longsor dapat dilakukan dengan (1) Jangan menebang atau merusak hutan, (2) Melakukan penanaman tanaman berakar, seperti Mimba, (3) Menanam tanaman bambu, akar wangi, leucaena, dll., pada lereng yang botak (4) Buat saluran air hujan, (5) Membangun dinding penahan di lereng curam (6) Periksa keadaan tanah secara berkala, (7) Mengukur tingkat kederasan hujan. Konservasi lahan adalah penggunaan lahan sesuai dengan kegunaan dan daya, setelah memanfaatkannnya kita harus menjaga dan mempertahankan produktivitas. Pada dasarnya upaya konservasi tanah harus dilakukan melalui, (a) mengurangi jumlah perusak energi, (b) menambah daya tahan tanah agregat untuk meniup dan menghujani air dan menggores lapisan permukaan, (c) meningkatkan perlindungan.
The Effectiveness of Intraoperative Thoracic Epidural Analgesia in Major Abdominal and Thoracic Surgery and Its Prediction of Severe Pain at Discharge from the Post-Anesthetic Care Unit: A Prospective Cohort Study
Authors: Jamisho Yonten , Pakpirom Jatuporn , Srisintorn Wisarut , Chanchayanon Thavat , Kitsiripant Chanatthee , Yongsata Dararat , Saelim Khantaros
Published: July 2023

Objective: To assess the factors associated with ineffective thoracic epidural analgesia (iTEA) in the post-anesthesia care unit (PACU) among patients requiring TEA. Material and Methods: This prospective cohort was conducted on 146 patients requiring post-operative TEA. The verbal numeric rating scale (VNRS) was employed to assess TEA effectiveness on PACU arrival at 10, 20, and 30 minutes after surgery; iTEA was determined if the VNRS score was more than 3 and 4 at rest and during activity, respectively. The patient characteristics, and intra- and post-operative epidural management were collected. The risk factors of iTEA were evaluated using mixed-effects models. Moreover, factors associated with severe pain at PACU discharge were evaluated using logistic regression analyses. Results: The incidence of iTEA on PACU arrival, and at 10, 20, and 30 minutes after PACU arrival were 53.4%, 51.4%, 50.7%, and 36.3%, respectively. Intra-operative intravenous morphine supplementation and the cumulative fentanyl equivalent dose (every 10 mcg) were significantly associated with preventing the risk of iTEA on PACU arrival (OR 0.27; 95% CI=0.07-0.92) and during PACU stay (OR 0.87; 95% CI=0.77-0.97) compared to those who did not receive opioids. Moreover, iTEA on PACU arrival was a significant risk for severe pain at 30 minutes (adjusted OR 4.77; 95% CI=1.57-18.10). Conclusion: This study demonstrates a high incidence of iTEA immediately after surgery, and that intravenous opioid supplementation during and after surgery reduces the risk of iTEA. Lastly, iTEA on PACU arrival is a strong predictor of severe pain at discharge from PACU.
СИСТЕМА ФОРМУВАННЯ ЦИФРОВОЇ КОМПЕТЕНТНОСТІ ПЕДАГОГА: АКСІОМАТИКА ТА ЗАКОНОМІРНОСТІ
Authors: Стечкевич Олег
Published: July 2023

У статті обґрунтовано теоретико-методологічні основи побудови системи формування цифрової компетентності педагога, які стосуються базових закономірностей та аксіоматики навчального процесу. Теоретична педагогіка розвивається на фоні потужної цифровізації освіти, тому відбуваються значні трансформації у закономірностях навчання. Закономірності і закони максимально ущільнюють знання, скорочують обсяг інформації, яким володіє наука. Це скорочення досягається не механічним шляхом, не скороченням зайвої інформації, а шляхом її укрупнення, зведення одиничної залежності до істотних відношень. Зроблено спробу розв’язати проблему визначення закономірностей формування цифрової компетентності педагога. Сформульовані закономірності є спробою виділити зі значного числа відомих закономірностей декілька найбільш загальних, які не виводяться одна з одної, що дає можливість виводити інші закономірності як їх наслідки. У формуванні теоретичних основ ми спиралися на аксіоматичний метод побудови теорії, де педагогічний вплив спрямований як на колектив слухачів, так і індивідуально на кожного його учасника. Обґрунтованою базові закономірності формування цифрової компетентності педагога: цілеспрямованої системності процесу навчання на засадах синергетичного підходу (процес формування цифрової компетентності педагога буде результативним тоді і тільки тоді, коли виконуються такі умови: поява якісно нових властивостей у результаті навчання; наявність системного характеру формування цифрової компетентності педагога; урахування індивідуальних особливостей учасників навчального процесу; існування декількох рівноправних станів системи формування цифрової компетентності педагога з урахуванням вимог і потреб слухачів); взаємодії формальної, неформальної та інформальної цифрової освіти педагога (аналіз понять підлягає закономірностям формальної логіки); інтегративності змісту формування цифрової компетентності педагога. Виявлено закономірності побудови і функціонування інтегративних курсів у взаємодії принципів дидактики та впровадження інтегративних курсів, виходячи з розроблених нами принципів конструювання інтегративних курсів у цифровій освіті (гуманізації, ефективності, цілісності цифрової освіти; спеціалізації навчання; гармонізації в цифровій освіті; інтеграції в навчанні тощо).
EVALUATION OF COMPUTER SCIENCE STUDENTS' WORK ON IT PROJECTS BASED ON QUANTIZATION OF PROFESSIONAL ACTIVITY
Authors: Gurevych Roman , Klochko Oksana , Fedorets Vasyl , Sharyhin Oleksandr , Drachuk Mariana
Published: July 2023

The article examines the process of evaluating work on IT projects, which is presented systematically and multidimensionally, as a reflective and analytical toolkit. The research was conducted on the basis of the application of a system of humanitarian, psychophysiological, anthropological and informational methods and approaches, where the application of the theory of functional systems and through methodological and value understanding of pedagogical and production experiences and practices are decisive. This work updates the methodological potential of the idea of professionalization, in particular, a specialist in computer specialties, pedagogical anthropology and the theory of functional systems, including the concept of quantization of mental activity, which is interpreted as quantization of professional activity. A decisive methodological and practical-technological factor, which is a prerequisite for considering the evaluation process as a reflective and analytical toolkit, is the systematic quantization of professional activity, which is implemented on the basis of the use of the methodologies of Kanban, Agile methodologies, in particular, Scrum, "Manifesto for Agile Software Development". The research used Information technologies: Jira Software, in particular the Kanban template, Agile tools for Kanban, Agile tools for Scrum. Current strategies for quantifying professional activity when working on IT projects are: Epic; Story; Task; Sub-Task; part of the Story/Task; Bug; Sprint. Students were divided into small groups that worked on IT projects. In the process of project activity, they performed the following roles: Engineer, Scrum Master, Product Owner, Tech Lead. The evaluation presented in the specified system format is a significant component of the result-target basis of work on IT projects, and is also considered as a tool of innovative activity and a prerequisite for personal and professional development and professional communication. In further research, it is planned to develop the problems of professional activity for work on IT projects, which includes the study of motivational, value, cognitive, operational, reflective, components, as well as the use of quantization in pedagogical research on the professional training of students of computer specialties. The results of this study are planned to be applied to improve the qualifications of information technology specialists in the conditions of postgraduate education.
Kontekstuaalinen oikeushistoria
Authors: Kekkonen Jukka
Published: July 2023

Kontekstuaalinen oikeushistoria johdattelee lukijan oikeudellisen muutoksen selittämisen ja analyysin peruskysymyksiin. Eri aikakausien oikeudelliset ilmiöt asetetaan kirjassa yhteiskunnalliseen ja kulttuuriseen kontekstiinsa; oikeus heijastaa aina aikansa todellisuutta. Kirjassa pyritään osoittamaan oikeuden syvä yhteiskunnallinen ja kulttuurinen sidonnaisuus olipa kyse vuosisatojen takaisesta tai tämän päivän oikeudesta. Oikeushistoria tarjoaa siten välineitä myös nykyajan - ja tulevienkin - oikeudellisten ilmiöiden tarkasteluun. Tätä kautta oppiaineella on sanottavaa myös siihen keskusteluun, jota tänään käydään kansallisen ja globaalisen demokratian peruskysymyksistä.
Pengaruh Partisipasi Penyusunan Anggaran dan kejelasan Sasaran Anggaran Terhadap Kinerja Manajeriali (Studi Kasus Pada Kantor Bapedalitbang Kabupaten Pesisir Selatan)
Authors: Pratama Yori Putra , Rina Asmeri  , Delori Nanci Meyla
Published: July 2023

Penelitian ini bertujuan untuk mengetahui: 1) Apakah partisipasi anggaran berpengaruh secara parsial terhadap kinerja manajerial? 2) Apakah kejelasan sasaran anggaran berpengaruh secara parsial terhadap kinerja manajerial? 3) Apakah partisipasi penganggaran dan kejelasan sasaran anggaran berpengaruh terhadap kinerja manajerial secara simultan? Jenis penelitian ini adalah penelitian kuantitatif dengan metode deskriptif kausatif. Populasi dalam penelitian ini berjumlah 45 dan sampel diambil dengan menggunakan teknik purposive sampling. Sehingga diperoleh sampel sebanyak 30 orang. Teknik pengumpulan data menggunakan kuesioner penelitian. Data yang terkumpul dianalisis dengan menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian ditemukan: 1) Partisipasi anggaran berpengaruh signifikan terhadap kinerja manajerial dilihat dari sig. 0,002 < 0,05. 2) kejelasan sasaran anggaran berpengaruh signifikan terhadap kinerja manajerial ditinjau dari sig. 0,002<0,05. 3) partisipasi anggaran dan kejelasan sasaran anggaran berpengaruh secara simultan terhadap kinerja manajerial dilihat dari nilai sig. 0,000<0,05.
Pengaruh Kompetensi Auditor, Beban Kerja Auditor, Independensi Auditor dan Profesionalisme Auditor Terhadap Kualitas Audit (Studi Empiris pada Perwakilan BPKP Provinsi Sumatera Barat)
Authors: Handayani Diah Wahyu , Salfadri  , Meri Yani
Published: July 2023

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh kompetensi auditor, beban kerja auditor, independensi auditor, dan profesional auditor berpengaruh secara parsial dan secara simultan terhadap kualitas audit pada Perwakilan BPKP Provinsi Sumatera Barat. Populasinya seluruh auditor di BPKP Sumatera Barat yang berjumlah 90 orang. Metode pengampilan sampel adalah total sampling. Teknik  analisis  menggunakan  teknik  analisis  regresi  linear berganda. Hasil penelitian menunjukkan bahwa (1) Kompetensi auditor berpengaruh signifikan terhadap kualitas audit; (2) Beban kerja auditor berpengaruh signifikan terhadap kualitas audit; (3) Independensi auditor berpengaruh signifikan terhadap kualitas audit; (4) Profesionalisme auditor berpengaruh terhadap kualitas audit; (5) Kompetensi auditor, beban  kerja  auditor, independensi  auditor dan profesionalisme auditor berpengaruh secara simultan terhadap kualitas audit.
Pengaruh Akuntansi Konservatif, Default Risk dan Profitabilitas Terhadap Earnings Response Coefficient (ERC) pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019
Authors: Putri Cahaya Lestari Engla , Jhon Rinaldo  , Dica Lady Silvera
Published: July 2023

Penelitian ini bertujuan untuk mengetahui apakah Akuntansi Konservatif, Default Risk dan Profitabilitas berpengaruh terhadap Earnings Response Coefficient pada perusahaan manufaktur  sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2019 baik secara parsial maupun simultan. Populasi dalam penelitian ini merupakan perusahaan manufaktur sector makanan dan minuman yang terdaftar di Bursa Efek Indonesia yaitu sebanyak 28 perusahaan. Pengambilan sampel menggunakan teknik Purposive sampling sesuai dengan kriteria yang digunakan. Berdasarkan kriteria yang sudah digunakan maka siperoleh sampel sebanyak 9 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan penguji hipotesisnya menggunakan Uji T dan Uji F. Hasil penelitian ini menunjukan bahwa secara parsial Akuntansi Konservatif (CONACCit) tidak berpengaruh signifikan terhadap Earnings Response Coefficient, sedangkan Default Risk (DER) tidak berpengaruh   terhadap Earnings Response Coefficient dan Profitabilitas (ROA) berpengaruh  terhadap Earnings Response Coefficient. Secara simultan Akuntansi Konservatif (CONACCit), Default Risk (DER) dan Profitabilitas (ROA) berpengaruh signifikan terhadap Earnigs Response Coefficient.
Pengaruh Growth Opportunities, Debt Covenant, dan Intensitas Modal Terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020)
Authors: Nofriadi Jendri , Rice Haryati  , Meri Yani
Published: July 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Growth opportunities, Debt covenant dan Intensitas Modal terhadap Konservatisme Akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020 baik secara parsial maupun secara simultan. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber dari laporan keuangan perusahaan. Sumber data pada penelitian ini merupakan data sekunder. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020 berjumlah 184 perusahaan. Teknik pengambilan sampel menggunakan teknik purposive sampling sesuai kriteria yang sudah ditentukan. Berdasarkan kriteria yang sudah ditentukan, diperoleh sampel sebanyak 33 perusahaan. . Metode analisis yang digunakan dalam penelitian ini adalah analisis regersi linier berganda dan pengujian hipotesisnya menggunakan uji t dan uji f. Hasil penelitian ini menunjukka bahwa secara persial Growth opportunities tidak berpengaruh signifikan  terhadap Konservatisme akuntansi, sedangkan Debt covenant dan Intensitas modal berpengaruh signifikan terhadap konservatisme akuntansi. Secara simultan Growth opportunities, Debt covenant dan Intensitas modal berpengaruh signifikan terhadap Konservatisme akuntansi.
Praktik Penegakan Hukum Tindak Pidana Perbankan Melanggar Prinsip Kehati-Hatian
Authors: Eka Sukarini Eri , Khaeriyah Primasari Imas
Published: July 2023

Bank memiliki fungsi strategis dalam kancah perekonomian di setiap negara. Dalam fungsinya yang strategis ini sehingga perbankan selalu dihadapkan oleh regulasi dalam setiap langkah usahanya. Regulasi tersebut bukan saja pada bagaimana cara mendirikan atau izin mendirikan bank, namun pada setiap pos-pos neraca perbankan diatur sedemikian rupa agar bank berada dalam tingkat kesehatan yang terjaga guna memedomani prinsip–prinsip atau asas-asas perbankan. Salah satu prinsip perbankan yang menjadi perhatian serius para penegak hukum, adalah prinsip kehati-hatian. Pelaksanaan prinsip kehati-hatian secara faktual dapat kita lihat dalam penerapan analisis pemberian kredit secara mendalam dengan menggunakan prinsip the five principle C, yakni meliputi unsur character (watak), capital (permodalan), capacity (kemampuan nasabah), condition of economy (kondisi perekonomian), dan colleteral (agunan) 5. Prinsip kehati-hatian sangat diperlukan khususnya dalam hal bank hendak menyalurkan dana kepada masyarakat dalam bentuk kredit atau pembiayaan. Prinsip kehati-hatian pada hakikatnya juga memberikan perlindungan hukum bagi nasabah. Prinsip kehati-hatian sering diartikan sebagai suatu prinsip agar bank dalam menjalankan usahanya harus memerhatikan berbagai risiko, baik itu risiko administratif maupun risiko hukum. Arti kehati-hatian sangat luas untuk ditafsirkan, sehingga setiap pelanggaran terhadap risiko, dikategorikan sebagai pelanggaran prinsip kehati-hatian. Prinsip kehati-hatian dalam kasus perbankan, sangat terbuka luas untuk diterapkan. Pelanggaran prinsip kehati-hatian menjadi uraian kalimat dakwaan yang lazim dilakukan bagi penuntut umum untuk menjerat para pengelola perbankan yang ceroboh. Cukup banyak para bankir pelanggar prinsip kehati-hatian dijerat sebagai tindak pidana. Untuk menerapkan terjadinya pelanggaran prinsip kehati-hatian dalam perkara pidana perbankan, biasanya Penuntut Umum mengkriminalisasinya dengan Pasal 49 ayat (1) huruf a dan Pasal 49 ayat (2) b Undang-Undang Nomor 7 Tahun 1992 tentang Perbankan sebagaimana diubah dengan Undang-Undang Nomor 10 Tahun 1998. Dua pasal sebagai dakwaan yang disusun secara alternatif bersumber dari penyidik Otoritas Jasa Keuangan (OJK), diuji oleh hakim dalam kaitannya dengan pemberian kredit. Dakwaan Penuntut Umum selalu berujung karena pemberian kredit mengalami kemacetan sebagai akibat pemberian kredit nonprosedur, melanggar regulasi perbankan dan standard operational procedure (SOP). Menariknya dalam beberapa kasus perbankan, pemberian kredit yang dilakukan terdakwa dilakukan secara prosedur dan tidak ada rekayasa pembukuan. Sebab macet itulah sehingga terdakwa dihadapkan sebagai pelanggar prinsip kehati-hatian. Perlu ada produk regulasi perbankan yang secara khusus mengatur secara detail batasan-batasan sanksi apa saja yang disebut sebagai pelanggar administratif atau tindak pidana prinsip kehati-hatian. Sebab, jika tidak diatur secara jelas dan tegas akan menimbulkan ketidakpastian hukum.

Kata Kunci: , Tindak Pidana, Prinsip Kehati-Hatian
MENGUNGKAP REALISASI ANGGARAN BELANJA PADA BIRO UMUM SETDA MALUKU
Authors: Masidonda Jaelani La , Muslim Muslim , Nursan Ayun Karmila
Published: July 2023

This study aims to explore the realization of the budget at the Maluku Regional Secretariat General Bureau. This study uses a quantitative descriptive research approach, in which the researcher explains existing phenomena by using numbers to obtain an overview and characteristics of the conditions under study. Data collection techniques are carried out by interviews, observation (observation) and documentation. Data analysis techniques use spending variance and spending growth. The results of this study show that the performance of the expenditure budget, seen from the analysis of the variance of spending, in 2019 - 2020 has increased its performance. The performance of the expenditure budget, seen from the analysis of growth expenditure growth in 2020, is not good because the growth value is negative.Keywords: Budget, Budget Realization
Pengetahuan Pasien TB Paru dengan Upaya Pencegahan dan Penularannya
Authors: Damanik Rani Kawati , Gultom Rumondang , Pasaribu Yanti Sriwaty
Published: July 2023

Pendahuluan:
 Salah satu dari beberapa penyakit yang menular sampai pada sekarang adalah salah satu tantangan utama kesehatan pada orang banyak sehingga dapat menyebabkan meninggal dunia yang sangat tinggi untuk itu dibutuhkan upaya mengatasinya melalui beberapa upaya pencegahan, terapi, dan pembersihan yang optimal serta berbahaya yang menjadi perhatian dunia dan Indonesia adalah TB paru. Meningkatnya prevalensi TB paru adalah satu yang diakibatkan minimnya pemahaman mengenai TB paru meliputi penyebab, gejala, penularan, pengobatan dan pencegahannya. Upaya pencegahan penularan TB paru yaitu tindakan yang dilakukan oleh keluarga dalam menghentikan perpindahan TB paru. Tujuan: untuk mengetahui hubungan pengetahuan dengan upaya pembebasan transmisi perpindahan TB paru di Puskesmas Simarmata Kabupaten Samosir. Metode yaitu dengan penelitian korelasional melalui studi cross sectional dan desain penelitian ini menggunakan penelitian survei. Jumlah populasi 402 keluarga dan sampel 205 keluarga, teknik pengambilan sampel menggunakan accidental sampling. Hasil penelitian menunjukan mayoritas tingkat pengetahuan responden terkait TB paru yaitu cukup sebanyak 61,5% dan mayoritas upaya pemberhentian penularan TB paru adalah negatif sebanyak 72,2%. Hasil uji statistik rank spearman diperoleh nilai Signifikan=0,000. Kesimpulan: Ada hubungan pengetahuan dengan upaya pencegahan penularan TB Paru di wilayah kerja Puskesmas Simarmata Kabupaten Samosir. Saran: Menyarankan kepada pihak keluarga dan pasien untuk dapat meningkatkan pengetahuan terkait pemutusan perpindahan penderita TB paru.
Hubungan Umur dengan Nyeri pada Pasien Gastritis
Authors: Novitayanti Eka
Published: July 2023

Pendahuluan: Gastritis adalah peradangan akut dan kronis pada mukosa lambung, yang dapat menyebabkan pembengkakan pada mukosa lambung, mengekspos mukosa lambung dan menyebabkan proses inflamasi. Gejalanya antara lain: kembung, sering bersendawa, mual dan muntah, kehilangan nafsu makan dan nyeri perut. Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara umur dengan skala nyeri pada pasien gastritis. Metode yang digunakan adalah penelitian observasional analitik dengan pendekatan cross sectional untuk melakukan penelitian tentang Hubungan umur  dengan nyeri gastritis di Desa Kaling, Tasikmadu Karanganyar. Populasi dalam penelitian ini adalah semua pasien gastritis di Desa Kaling. Pengambilan  sampel pada penelitian ini adalah total sampling  30 responden. Instrumen yang digunakan dalam penelitian ini adalah lembar checklist/kuesioner yang harus diisi oleh responden dan di validasi peneliti.  Chi Square digunakan dalam menganalisis data uji hipotesis untuk  penelitian ini. Hasil dengan uji statistic Chi Square didapatkan hasil P value 0,662 yaitu > 0.005. Kesimpulan: tidak ada hubungan antara umur dengan nyeri pada pasien gastritis. Saran : di harapkan untuk peneliti selanjutnya yaitu meneliti tindakan untuk menurunkan nyeri pada pasien gastritis.
Hubungan Antara Lama Hemodialisis dengan Fungsi Kognitif Lansia yang Mengalami Gagal Ginjal Kronik
Authors: Triyono Heru Ginanjar , Syamsiah Resti Ikhda , Sugiarto
Published: July 2023

Latar Belakang: Hemodialisis merupakan salah satu tindakan invasif yang rutin dilakukan pada pasien dengan gagal ginjal kronik di rumah sakit. Lama Hemodialisis akan menimbulkan perubahan perilaku khususnya tidak patuh pada program nutrisi maupun pola Diet, pada lansia yang mengalami gagal ginjal berdampak pada kualitas hidup, fungsi status mental maupun kognitif. Tujuan : Untuk mengetahui hubungan lama hemodialisis  dengan fungsi kognitif lansia yang mengalami gagal ginjal kronik. Metode: Rancangan penelitian ini adalah cross sectional study dengan jumlah sampel 30 responden pada periode Mei-Juni 2022. Pengumpulan data dilakukan dengan melihat rekam medis dan kuesioner mengenai lama hemodialisis serta mengukur fungsi kognitif lansia pada penyakit gagal ginjal kronik dengan instrumen Mini Mental State Exam (MMSE). Analisis univariat dianalisis dengan distribusi frekuensi, data bivariat dianalisis dengan uji Kendal tau dengan nilai p=0,031(p<0,05) Kesimpulan: Ada hubungan antara lama hemodialisis dengan fungsi kognitif lansia yang mengalami gagal ginjal kronik.
Lime peel as a potential functional ingredient for chronic inflammation treatment
Authors: Kok Tjie , Karnadi Auw Natasha Felicia , Goeltom Mangihot Tua , Armanto Rachmad Poedyo
Published: July 2023

Background: Lime peel, derived from Citrus aurantifolia Swingle, is an ingredient that is frequently discarded despite possessing exceptionally high functional food properties. It contains phytochemicals with health-promoting properties, several of which are reported to have anti-inflammatory properties. However, the specific mechanisms underlying their anti-inflammatory properties have not been elaborated. This study aimed to evaluate the potential use of lime peel as a functional food ingredient for chronic inflammation treatment via the inhibition of macrophage migration inhibitory factor (MIF) activity. MIF is a pro-inflammatory mediator that plays a vital role in the progression of inflammation. This activity of MIF is associated with the pathogenesis of chronic inflammation.Methods: The inhibition of MIF activity could be used as an approach to identify the potential use of a functional food ingredient for chronic inflammation treatment. This study focused on the investigation of the inhibitory potential, reversibility, and kinetics of lime mesocarp extract on MIF tautomerase activity.Results: The results showed that the lime mesocarp extract can inhibit MIF tautomerase activity with an IC50 of 70.42 mg/L in a reversible manner, demonstrating its safe potential for use. The kinetic evaluation predicted that the inhibition occurs not only at the enzyme binding pocket but also at the other site(s) of MIF, speculating the possibility of disruption in MIF pro-inflammatory activity.Conclusion: The potential safe use of lime peel as a functional food ingredient for chronic inflammation treatment has been identified.Keywords: Lime peel, functional food ingredient, chronic inflammation, macrophage migration inhibitory factor, reversible inhibitor.
FSCN1 has a potential indication for the prognosis and regulates the migration of HNSCC
Authors: Zhang Yuliang , Zhou Anyan , Nian Jiabin , Liu Shuzhou , Wei Xin
Published: July 2023

BACKGROUND: The study of molecular markers for diagnosis and prognosis is of great clinical significance for HNSCC patients. In this study, we proposed that FSCN1 has a potential indication for prognosis and is essential for the migration of HNSCC. METHODS: We analyzed the expression and survival association of FSCN1 in HNSCC using TCGA data. We compared the expression of FSCN1 in tumors from primary and metastasis HNSCC patients using QPCR, western blotting, and immunochemistry staining. We determined the migration velocity of multiple HNSCC cell lines using a chemotaxis migration assay. We analyzed the correlation between FSCN1 expression and HNSCC cell migration. We also test the effect of FSCN1 knockdown and overexpression on HNSCC cell migration. RESULTS: FSCN1 was overexpressed in HNSCC than pair normal tissues and metastasis HNSCC than primary HNSCC. FSCN1 expression was associated with significantly poorer overall survival of HNSCC patients. FSCN1 was potentially associated with immune cell infiltration and migration-associated genes. FSCN1 level was correlated with the migration in HNSCC cell lines. Knockdown of FSCN1 reduced the migration and the overexpression of FSCN1 promoted the migration of HNSCC cell lines. CONCLUSION: FSCN1 is a potential prognostic marker and a critical biomolecule for the migration of HNSCC.
Sharing and Co-Construction of Library Alliance Driven by Big Data and Blockchain
Authors: Ling Jing , Huang Lidong
Published: July 2023

Big data technology drives the library alliance and shifts focus from the construction of cooperation mechanism to the construction of technology level. It integrates library big data by building a national shared service platform covering concepts, resources, technology, readers, mechanisms and then fully share the literature resources within the library alliance with the help of blockchains and alliance chains technology to explore the future development and direction of the library.
New Type of Chaotic Attractors and Their Applications
Authors: Bula Inese , Radin Michael A.
Published: July 2023

We study the periodic solutions of a discrete neuron model for period two or period three of the parameter (internal decay rate) (βn)n=0∞. The novelty of this research is finding a chaotic attractor for certain interval, outside the defined interval the solution goes to positive infinity or to negative infinity. The investigation can be useful in the design of chaos-based neural networks architecture.
Research on the Influencing Mechanism of Higher Education Quality in the Context of Big Data1
Authors: Guo Tengjun , Li Danli , Sun Qingzhong , Liang Yulan
Published: July 2023

The development of big data has profoundly changed not only the way of human production and life but also the way we learn and educate ourselves. This research conducted an empirical analysis on the influencing mechanism of the quality of higher education using the structural equation model, finding that five factors “Active and Collaborative Learning (ACL)”, “Student and Faculty Interactive (SFI)”, “Level of Academic Challenge (LAC)”, “Supportive Campus Environment (SCE)” and “Enriched Educational Experiences (EEE)” influence the indicators “Knowledge Obtaining (KO)” , “Ability Obtaining (AO)” and “Value Obtaining (VO)”. SCE has the largest impact on KO, while the influence of ACL is relatively weak. On this basis, this paper, by combining the features of big data, presented four methods for improving the quality of higher education: first, enhancing the construction of the education data platform; second, energizing energize education reform via big data; third, accurately identifying the level of academic challenge and selecting the appropriate education model by the aid of the big data technology; and fourth, based on the information technology, building a harmonic teacher-student relationship and peer relationship.
International Academic Influence of Sport Science Based on Scientometrics and Visualization
Authors: Su Nan
Published: July 2023

Taking 194 papers cited by Web of Science in China Sport Science and 176 citing articles as research object, use scientometrics methods and visualization analysis to make the time zone, core author, main institutions, research topic of cited literature. Clarify the citations of papers in Sport Science by Web of Science, to explore international academic influence of Sport Science. Overall, the international academic influence of Sport Science has been continuously promoted, which has become an important channel for the international community to understand the achievements of sports science in China.
Study on the Influence of Ash Accumulation on Radiation Quantity of Photovoltaic Modules
Authors: Zhao Lei , Cheng Wenji , Wu Qiong , Yang Bo , Li Taijiang
Published: July 2023

As an important component of the photoelectric conversion process in the photovoltaic system, the working efficiency and service life of solar photovoltaic modules are closely related to the overall working performance of the photovoltaic system. Particle settlement problems caused by air pollution and abnormal weather in Northwest China increase the amount of ash on the surface area of photovoltaic modules, reducing the amount of radiation and light energy absorption. Therefore, it is necessary to carry out photovoltaic module ash accumulation experiments and radiation intensity characteristic research.
Mutual information maximization and feature space separation and bi-bimodal mo-dality fusion for multimodal sentiment analysis
Authors: Li Kun , Tian Shengwei , Yu Long , Zhou Tiejun , Wang Bo , Wang Fun
Published: July 2023

In recent years multimodal sentiment analysis (MSA) has been devoted to developing effective fusion mechanisms and has made advances, however, there are several challenges that have not been addressed adequately: the models make insufficient use of important information (inter-modal relevance and independence information) resulting in additional noise, and the traditional ternary symmetric architecture cannot well solve the problem of uneven distribution of task-related information among modalities. Thus, we propose Mutual Information Maximization and Feature Space Separation and Bi-Bimodal Modality Fusion (MFSBF)framework which effectively alleviates these problems. To alleviate the problem of underutilization of important information among modalities, a mutual information maximization module and a feature space separation module have been designed. The mutual information module maximizes the mutual information between two modalities to retain more relevance (modality-invariant) information, while the feature separation module separates fusion features to prevent the loss of independence(modality-specific) information during the fusion process. As different modalities contribute differently to the model, a bimodal fusion architecture is used, which involves the fusion of two bimodal pairs. The architecture focuses more on the modality that contains more task-ralated information and alleviates the problem of uneven distribution of useful information among modalities. The experiment results of our model on two publicly available datasets (CUM-MOSI and CUM-MOSEI) achieved better or comparable results than previous models, which demonstrate the efficacy of our method.
Satellite target detection algorithm for high-pressure dense channel based on deep learning
Authors: Wang Yajun
Published: July 2023

In order to improve the detection accuracy of high-voltage dense channel satellite image, a satellite target detection algorithm based on deep learning is proposed. The convolution neural network is selected to extract the feature map of high-voltage dense channel satellite image, and the extracted feature map is input into the optimized deformation convolution neural network. The value of each sampling point and the corresponding position authority of block convolution kernel are weighted by using the regular region sampling feature map. The feature map output by the convolution operation of pooling layer is used to obtain the depth features of the same dimension. The depth feature is input into the full connection layer to obtain the full connection feature of candidate target area, and the target detection in high-voltage dense channel satellite image is realized. The experimental results show that the target detection accuracy of the method is higher than 99% and the false alarm rate and false alarm rate are lower than 1.4%.
MHANet: Multi-scale hybrid attention network for crowd counting
Authors: Yu Ying , Yu Jiamao , Qian Jin , Zhu Zhiliang , Han Xing
Published: July 2023

Crowd counting aims to estimate the number, density, and distribution of crowds in an image. The current mainstream approach, based on CNN, has been highly successful. However, CNN is not without its flaws. Its limited receptive field hampers the modeling of global contextual information, and it struggles to effectively handle scale variation and background complexity. In this paper, we propose a Multi-scale Hybrid Attention Network called MHANet to solve crowd counting challenges more effectively. To address the issue of scale variation, we have developed a Multi-scale Aware Module (MAM) that incorporates multiple sets of dilated convolutions with varying dilation rates. The MAM significantly improves the network’s ability to extract information at multiple scales. To tackle the problem of background complexity, we have introduced a Hybrid Attention Module (HAM) that combines spatial attention and channel attention. The HAM effectively directs attention to the crowd region while suppressing background interference, resulting in more accurate counting. MHANet has been extensively experimented on four benchmark datasets and compared against state-of-the-art algorithms. It consistently achieves superior performance in terms of the MAE evaluation metric. MHANet outperforms the current state-of-the-art methods by margins of 1.9%, 5.4%, 0.4%, and 0.8% on the ShanghaiTech Part_A, ShanghaiTech Part_B, UCF-QNRF, and UCF_CC_50 datasets, respectively. Furthermore, a series of ablation experiments targeting MAM and HAM were conducted in this paper, and the experimental results fully demonstrate that MAM and HAM can effectively address the challenges of scale variation and background complexity, ultimately enhancing the accuracy and robustness of the network.
Rules Extraction, Diagnoses and Prognosis of Diabetes and its Comorbidities using Deep Learning Analytics with Semantics on Big Data
Authors: Shafqat Sarah , Anwar Zahid , Rasool Raihan Ur , Javaid Qaisar , Ahmad Hafiz Farooq
Published: July 2023

Millions of people die because of diabetes each year. Furthermore, most adults living with this condition are juggling with one or more other major health concerns. These related diseases also known as comorbidities, coexist with the primary disease, but also stand as their own specific disease. The challenge that healthcare professionals face is that Diabetes Mellitus (DM) is difficult to differentiate into its six forms. This hinders timely and accurate diagnosis and proper treatment. This paper presents our research in developing a novel Artificial Intelligence (AI) based approach to analyze data of real patients having different comorbidity diseases for interpretation and finding inferences for diagnosis and prognosis of DM and its comorbidities in patients in different scenarios. Details are provided about the data models used, relevant feature sets and their association rule mining, deep learning analytical models developed, and results validation against various accuracy measures. The performance of several big data analytics platforms was validated for the different models for three different sizes of endocrine datasets with varying parameters. The data models were mapped to HL7 FHIR v4 schema that is flexible in adapting to diagnostic models for all diseases. Out of several analytical models evaluated, Louvain Mani-Hierarchical Fold Learning (LMHFL) was found to be the most promising in terms of efficiency and accurate explainable diagnosis through reflective visualizations of associated features.