bluuebunny/crossref_metadata_2025 huggingface dataset:
Medicare Reimbursement for Total Joint Arthroplasty: The Driving Forces
Authors: Padegimas Eric M. , Verma Kushagra , Zmistowski Benjamin , Rothman Richard H. , Purtill James J. , Howley Michael
Published: June 2016

Background:

Total joint arthroplasty is a large and growing part of the U.S. Medicare budget, drawing attention to how much providers are paid for their services. The purpose of this study was to examine the variables that affect total joint arthroplasty reimbursement. Along with standard economic variables, we include unique health-care variables. Given the focus on value in the Affordable Care Act, the model examines the relationship of the quality of care to total joint arthroplasty reimbursement. We hoped to find that reimbursement patterns reward quality and reflect standard economic principles.

Methods:

Multivariable regression was performed to identify variables that correlate with Medicare reimbursement for total joint arthroplasty. Inpatient charge or reimbursement data on Medicare reimbursements were available for 2,750 hospitals with at least 10 discharges for uncomplicated total joint arthroplasty from the Centers for Medicare & Medicaid Services (CMS) for fiscal year 2011. Reimbursement variability was examined by using the Dartmouth Atlas to group institutions into hospital referral regions and hospital service areas. Independent variables were taken from the Dartmouth Atlas, CMS, the WWAMI (Washington, Wyoming, Alaska, Montana, Idaho) Rural Health Research Center, and the United States Census.

Results:

There were 427,207 total joint arthroplasties identified, with a weighted mean reimbursement of $14,324.84 (range, $9,103 to $38,686). Nationally, the coefficient of variation for reimbursements was 0.19. The regression model accounted for 52.5% of reimbursement variation among providers. The total joint arthroplasty provider volume (p < 0.001) and patient satisfaction (p < 0.001) were negatively correlated with reimbursement. Government ownership of a hospital (p < 0.001) and higher Medicare costs (p < 0.001) correlated positively with reimbursement.

Conclusions:

Medicare reimbursements for total joint arthroplasty are highly variable. Greater reimbursement was associated with lower patient volume, lower patient satisfaction, a healthier patient population, and government ownership of a hospital. As value-based reimbursement provisions of the Affordable Care Act are implemented, there will be dramatic changes in total joint arthroplasty reimbursements. To meet these changes, providers should expect qualities such as high patient volume, willingness to care for sicker patient populations, patient satisfaction, safe outcomes, and procedural demand to correlate with their reimbursement.

Clinical Relevance:

Practicing orthopaedic surgeons and hospital administrators should be aware of discrepancies in inpatient reimbursement for total joint arthroplasty from Medicare. Furthermore, these discrepancies are not associated with typical economic factors. These findings warrant further investigation and collaboration between policymakers and providers to develop value-based reimbursement.
Increased Lateral Tibial Plateau Slope Predisposes Male College Football Players to Anterior Cruciate Ligament Injury
Authors: Rahnemai-Azar Ata A. , Yaseen Zaneb , van Eck Carola F. , Irrgang James J. , Fu Freddie H. , Musahl Volker
Published: June 2016

Background:

There are conflicting reports regarding the role of osseous morphologic characteristics such as an increased tibial slope as associated with an anterior cruciate ligament (ACL) injury. Few studies have analyzed the role of a combination of osseous morphologic characteristics in matched case control studies. The aim of this study was to determine if there is an association between osseous morphologic characteristics and ACL injury in male college American-football players.

Methods:

Ninety male U.S. National Collegiate Athletic Association (NCAA) Division-I college football players who underwent magnetic resonance imaging (MRI) for a knee injury between 2005 and 2014 were included. Subjects with an ACL injury (ACL-injured group) were matched for age, height, weight, and body mass index to subjects without an ACL injury (control group). Several osseous morphologic characteristics including medial and lateral condylar width, medial and lateral plateau width, notch width, bicondylar width, notch width index, and medial and lateral tibial slopes were measured and were compared between groups. Conditional logistic regression was used to analyze the data. Significance was set at p < 0.05.

Results:

According to univariable analysis, a narrower lateral femoral condyle (odds ratio, 0.82 [95% confidence interval (95% CI), 0.68 to 0.97]), increased medial tibial plateau slope (odds ratio, 1.42 [95% CI, 1.09 to 1.85]), and increased lateral tibial plateau slope (odds ratio, 1.43 [95% CI, 1.15 to 1.78]) were significantly associated with ACL injury. Multivariable analysis revealed that increased lateral tibial slope (odds ratio, 1.32 [95% CI, 1.03 to 1.70]) was the sole independent predictor of ACL injury.

Conclusions:

Based on this study, osseous morphology, specifically increased lateral tibial slope, is associated with ACL injury in male college football players. These data might help to improve prevention strategies to lower ACL injury.

Level of Evidence:

Prognostic Level III. See Instructions for Authors for a complete description of levels of evidence.
Factors Controlling Fluid Migration and Distribution in the Eagle Ford Shale
Authors: Ramirez John F. , Aguilera Roberto
Published: June 2016

Production of shale and tight oil is the cornerstone of the United States race for energy independence. According to the US Energy Information Administration, approximately 90% of the oil-production growth comes from six tight-oil plays. The Eagle Ford is one of these plays, and it accounts for 33% of the oil-production growth with a contribution of 1.3 million B/D. This is outstanding. However, oil recoveries as a percentage of the original oil in place (OOIP) are extremely low. This must be improved.

A geological challenge in the Eagle Ford shale is the understanding of unconventional fluids distribution over geologic time: Shallower in the structure, there is black oil; deeper and to the south; condensate appears; and at the bottom, dry gas can be found. Differences in burial depth, temperature, and vitrinite reflectance are used to explain this unique distribution. A similar fluid distribution occurs in other unconventional reservoirs (e.g., Duvernay shale in Canada).

The low oil recovery and the unusual distribution of fluids led to the key objective of this paper—to identify the main factors that control fluid migration (caused by buoyancy of gas in oil) from one zone to another through geologic time. This was performed by constructing a conceptual cross-sectional compositional simulation model with northwest/southeast orientation that allowed the study of fluid migration, fluid distribution, and fluid contacts throughout 1 million years while maintaining computational time within reasonable limits. The controlling parameters studied were porosity, permeability, pore-throat aperture (rp35), and spacing between natural fractures.

Results show that fluids in the matrix remained with approximately the same original distribution (i.e., approximately the same dry-gas/condensate contact and approximately the same condensate/oil contact). These fluids are the target of an ongoing research project with the ultimate goal of improving oil recovery from tight reservoirs by means of enhanced oil recovery (EOR) (Fragoso et al. 2015). There is, however, some gas migration through natural fractures to the top of the structure. This migration is interpreted in this study to be responsible for higher initial gas production in some oil wells in the top of the structure. Some operators indicate, however, that rapid gas/oil-ratio increases in the updip oil region are the result of low reservoir pressures and the rapid onset of two-phase flow. It would probably take geochemical evidence to support this conclusion.
Progressive Royalty Framework for Oil- and Gas-Development Strategy: Lessons From Nigeria
Authors: Echendu Joseph C. , Iledare Omowunmi O.
Published: June 2016

This paper presents a progressive royalty framework and investigates the effects of the various kinds of royalty schemes on oil- and gas-development economics. The conducts and performances of fixed, jumping, and/or sliding royalty schemes are evaluated. Further, the paper reviews the different sliding-scale specifications in fiscal systems and recommends the optimal boundary to ensure efficiency and effectiveness. The proposed royalty scheme recommended in the Inter Agency Team memorandum on the 2008 Petroleum Industry Bill (PIB) of Nigeria (PIB 2008), which was tied to terrain, geology, and value, forms the basis for the royalty design and modeling analysis evaluated in this paper.

The logarithmic sliding-scale royalty scheme is generally perceived to perform better than other schemes (linear, jumping, or fixed scale), but our analysis shows that the effects of terrain and geology matter greatly. This implies that if the royalty scheme is tied to geology, then marginal field operators with marginal production rates would prefer the linearly sliding-scale mechanism to logarithmic scale. Flexibility to switch from one scheme to the other offers incremental fiscal-regime progressiveness in the quest for efficient, effective, equitable, and ethical energy-resource development.

The paper recommends the use of the sliding-scale royalty scheme as a progressive bidding parameter and subsequent rent-extraction instrument. The uncertainty in oil prices and its plummeting trend—plausibly discouraging exploration and exploitation of the not-easy-to-find hydrocarbons—requires progressive royalty schemes to create equitable performance outcomes for all stakeholders in the emerging new petroleum era.
Heterotic Patterns of IITA and CIMMYT Early‐Maturing Yellow Maize Inbreds under Contrasting Environments
Authors: Badu‐Apraku B. , Fakorede M.A.B. , Gedil M. , Annor B. , Talabi A.O. , Akaogu I. C. , Oyekunle M. , Akinwale R.O. , Fasanmade T. Y.
Published: June 2016

Drought and low soil nitrogen (low‐N) constitute major constraints to maize (Zea maysL.) production in West Africa (WA). The International Institute of Tropical Agriculture (IITA) and International Center for Maize and Wheat Improvement (CIMMYT) have developed drought and low‐N tolerant inbreds for Africa. Combinations between selected IITA and CIMMYT inbreds could produce outstanding hybrids. Diallel crosses of 12 IITA and five CIMMYT early yellow inbreds plus four checks were evaluated under drought, low‐N and optimal conditions at four locations in Nigeria for 2 yr. The objectives were to examine the combining ability of the inbreds for grain yield and other traits, classify the lines into heterotic groups, identify best testers under the contrasting environments, assess genotype × environment interactions and evaluate the yield performance and stability of single‐cross hybrids. Grouping of the inbred lines was done with heterotic group's specific combining ability (SCA) and general combining ability (GCA) (HSGCA), single nucleotide polymorphism based genetic distance (SNP‐GD) and GCA effects of multiple traits (HGCAMT) methods. The GCA mean squares for all traits were greater than SCA mean squares in all environments. The inbreds were classified into four heterotic groups each across environments by HSGCA and SNP‐GD while HGCAMT method placed them into three groups. HGCAMT was the most efficient followed by HSGCA and then SNP‐GD method. The HGCAMT identified inbreds ENT 17, ENT 15, and ENT 8 as best testers for heterotic Groups 1, 2, and 3. Hybrids TZEI 17 × ENT 15, and TZEI 149 × ENT 15 were outstanding across environments.

Core Ideas

Seventeen inbreds from CIMMYT and IITA were classified into four heterotic groups each across environments by HSGCA and SNP‐GD while HGCAMT method placed them into three groups.

The HGCAMT is the most efficient heterotic grouping method and offers a great opportunity for grouping IITA inbreds that are yet to be grouped.

The HGCAMT identified inbreds ENT 17, ENT 15, and ENT 8 as best testers for heterotic Groups 1, 2, and 3, across environments.

ENT13, TZEI 17, and TZEI 16 may provide genes for drought and low‐N tolerance for broadening and diversifying genetic base of germplasm and to develop hybrids adapted to sub‐Saharan Africa.

Planned crosses involving IITA and CIMMYT inbreds could produce outstanding hybrids for commercialization in SSA.
Nitrogen Release Dynamics and Decomposition of Buried and Surface Cover Crop Residues
Authors: Jahanzad E. , Barker A. V. , Hashemi M. , Eaton T. , Sadeghpour A. , Weis S. A.
Published: June 2016

Integrating cover crops into farming systems may contribute to meeting N demands of succeeding crops and therefore decrease fertilization and environmental concerns. To study the trend of released N in buried (BR) and surface residues (SR) of three different cover crops a 2‐yr field experiment was conducted in a randomized complete block design on a fine sandy loam. Forage radish (Raphanus sativus L.) and winter pea (Pisum sativum subsp. arvense L.) decomposition rate and N release trend were compared with cereal rye (Secale cereale L.), as the conventionally grown cover crop in Massachusetts, to evaluate if forage radish or winter pea would provide more N for early planted crops in the spring than cereal rye. Forage radish produced the highest dry matter yield (3.46 Mg ha−1) followed by winter pea (3.1 Mg ha−1) and cereal rye (2.42 Mg ha−1). All of the cover crops had a faster residue decomposition and release of N when buried in the soil. Through the decomposition period, forage radish and winter pea lost their initial biomass and N concentration faster than cereal rye in both BR and SR due to higher C/N ratio and lignin concentration in rye. Our results showed a greater potential of forage radish or winter pea for a synchronous N release relative to crop N demands early in the spring than with cereal rye.

Core Ideas

Forage radish has great potential for synchronous N release with cash crop N demands early in the spring.

A high N yielding winterkilled cover crop is preferred over rye if early planting of cash crop is target.

Rye may not provide the succeeding crop with sufficient N when terminated early.
Formulation of Isoniazide Sustained Release Formulation by Using Carbopol 934 P
Authors: Gopikrishna Addanki , Ramu B. , Srikanth G. , Rajkamal Bigala
Published: June 2016

The aim of the present study was to develop sustained release formulation of Isoniazide to maintain constant therapeutic levels of the drug for over 12 hrs. Various polymers such as Guar gum, HPMCK100 M, PEG 6000 and Carbopol 934 p were employed as polymers. Isoniazide dose was fixed as 100 mg. Total weight of the tablet was considered as 400 mg. Polymers were used in the concentration of 100, 150 and 200 mg. All the formulations passed various physicochemical evaluation parameters and they were found to be within limits. Whereas from the dissolution studies it was evident that the formulation (F6) showed better and desired drug release pattern i.e.,96.10 % in 12 hours. It followed zero order release kinetics.
Occurrence of Metallo-Beta-Lactamase-Producing Enterobacteriaceae from a Local Poultry Farm in Abakaliki, Nigeria
Authors: Chika Ejikeugwu , Ifeanyichukwu Iroha , Carissa Duru , Thomas Ayogu , Okoro Orji , Joshua Eze , Michael Adikwu , Charles Esimone
Published: June 2016

The production of beta-lactamases especially the expanded/extended beta-lactamases such as the metallo beta-lactamase (MBL) enzymes by Gram negative bacteria (GNB) are amongst the top arsenal of pathogenic bacteria used to make the therapeutic effect of some available drugs less efficacious. This study evaluated the phenotypic production of MBLs from 50 cloacal swabs of poultry birds in a poultry farm in Abakaliki metropolis, Ebonyi State, Nigeria. The samples were bacteriologically analyzed using eosin methylene blue (EMB) agar and MacConkey agar; and MBL production was phenotypically detected using the Kirby-Bauer disk diffusion method (for antibiogram) and the inhibition based assay technique (for MBL production). Out of the 50 cloacal swab samples analyzed in this study, 39 isolates were Escherichia coli while 33 isolates were positive for Klebsiella species. All the E. coli and Klebsiella species showed high resistance to most of the tested antibiotics especially to imipenem, meropenem, ciprofloxacin, sulphamethoxazole trimethoprim, cefoxitin, ertapenem and gentamicin. Nine (9) isolates of E. coli (23.1 %) were phenotypically detected as MBL producers while 6 isolates of Klebsiella species (18.2 %) were confirmed as MBL producing strains. This present day study accentuates the growing resistance mechanism in the community; and thus calls for concerted effort to detect and prevent the dissemination of antibiotic resistant microbes in the community. Further molecular characterization is required to classify the genetic elements responsible for the dissemination of MBL-producing microbes in this environment.
Kompetensi, Pengalaman, dan Pembelajaran Inovasi yang Memengaruhi Kemampuan Berinovasi dan Sukses Kewirausahaan
Authors: Djojo Brata Wibawa
Published: June 2016

Entreprneurship is one of economic indicator in a country, whereas the entrepreneur would make a job impact to many people. Entrepreneurship could not be implemented without the willingness and capability to make effort.  An entrepreneur must have a vision of business opportunities as well, especially in health industry in Indonesia in forthcoming days. The question is on how an entrepreneur could success in health business relating to his or her competencies, experiences, and innovation learning in which also affect innovation capability. This paper studies about some successful Indonesian entrepreneurs in health business whom make an inspiration and input to entrepreneur candidates or existing entrepreneurs. This paper is supported by theoretical review to find the research model’s variables for future research, which might be in empirical study. This paper used judgement sampling method to Indonesian entrepreneurs in health business. The interesting issue is that the competency and success of the entrepreneurs do not always relate to formal education they got, but how the entrepreneurs implement the innovation way in their business. There are some gaps in this paper, whereas how the similiar research could take a good sample and exploit the research design well in the future to get a good and accurate research.
Pengaruh e-CRM dan Service Quality terhadap Customer Satisfaction dan Dampaknya terhadap Customer Loyalty pada PT XL
Authors: Marshellina Marshellina , Prabowo Hartiwi
Published: June 2016

This study aims to look at the influence and how much the influence of e-CRM (X1) and Quality of Service (X2) for Customer Satisfaction (Y) that impact on Customer Loyalty (Z) at PT XL. Data collection techniques were with questionnaires, the number of population in this study was approximately three millionrespondents, ie customers who use the product XL in West Jakarta, because the area most widely uses XL provider. Total sample was 100 respondents and the technique used was simple random sampling. The method used in this study was Pearson correlation and path analysis. Based on the results of data analysis, structural equation is Y = 0.310 + 0.330 X1 + X2 0.874 and Z = 0.005 X1 + X2 + 0.449 -0.070 + 0.903 Y, which Electronic Customer Relationship Management and the quality of service have yet to be effective in providing a positive influence for customer loyalty directly, but it must go through prior customer satisfaction as an intervening variable. Therefore, more companies should make improvements to the new way of communicating with customers via electronic media because it gives quite effective results for customer satisfaction in PT XL. Inaddition, PT XL should provide training and better development for the employees working in the company to improve the quality of service that can create customer loyalty.
Analisis Faktor-Faktor yang Memengaruhi Tingkat Perolehan Margin dengan Akad Murabahah pada Bank Syariah X
Authors: Yusuf Muhammad , Sari Rini Kurnia
Published: June 2016

This study aims to find out and analyze the factors that affect the level of turnover margin financing murabahah contract on Sharia Bank X and to know the most influential factor on the level of revenue and margins with murabaha contract to know the calculation of turnover margin murabaha financing. The population of this research was the financial statement and the sample was quarterly income statement from 2005 until 2011. This study employed a secondary data collection methods and field research by doing research on Muamalat Institute. Analysis tools used SPSS software version 19.0. Based on the results, the study indicated that factors affecting the level of margin financing murabaha are the overhead cost factor with R2 of 0.73 and test results of F-test of 72.684, as well as a significant level of 0.0001 and administrative costs with the R2 of 0.93 and test results F-test of 72.684, as well as a significant level of 0.037. While, the financing volume factor does not affect the rate of margin on murabaha financing. The most influential factor is the overhead factor.
Isu Penyatuan Akuntansi Atas Aset Tak Berwujud
Authors: Panggabean Rosinta Ria
Published: June 2016

Globalization, technological innovation, and intense competition made companies change from laborbased business to knowledge-based business. Investors use financial statements published by the company as a basis for their investment decisions. Difficulties to compare and interpret financial statements prepared by different rules have led to demands from practitioners and academics on international harmonization, and even support for the unification of accounting standards around the world. Thus, the unification (convergence) of accounting is a big issue, especially at this time which the balance sheet of asset is increasingly dominated by intangible assets. Difficulties to recognize and to record the intangible assets in the financial statements especially Statement of Financial Position are regarded as a major issue in accounting for intangible assets. This article is a literature review of accounting for intangible assets and the impact of globalization, science, and technology against it. The discussion began with outlining the issue of unification of international accounting standards, the advantages, disadvantages, and the parties concerned in relation to accounting convergence. Article discussed later on intangible assets, along with the controversy issues that arised. Alternative solutions along with conclusions and suggestions were at the end of this article.
Peran Mediator Kepuasan Pelanggan dalam Menciptakan Sikap dan Perilaku Loyal
Authors: Dewanti Retno , Tjandra Hilman
Published: June 2016

Condition of customers who are increasingly critical in terms of quality forces company to be able to maintain and improve the quality of its products in order to avoid claim or dissatisfaction from customers to the company to remain competitive with other similar companies. Handling customer complaints keeps customer to no change product. Satisfied customers are likely to behave and act loyal to the company. This study used questionnaire distributed to the customers of cooking oil product displaying the hotline service on the packaging. Respondents of the research were 100 persons. Research used path analysis to analyze data. Results shows that the quality of the product and handling customer complaint significantly affect customer satisfaction so as to create loyal attitude and behavior.
Tinjauan Sistem dan Elemen Pariwisata di Kabupaten Badung, Bali, Melalui Sistem Pariwisata Leiper
Authors: Patria Teguh Amor
Published: June 2016

Badung Regency, Bali, has a complexity in tourism products that should be understood through a systemic approach. Leiper’s model of tourism system was used in this article as a tool to review the system and elements of local tourism. Leiper’s model was widely known for its simplicity, this model focuses on the elements of tourist generating region, transit region, and tourist destination region. The data used were secondary datas obtained from the Tourism Board of Badung Regency, which then grouped into tourism elements, comprising tourists, tourist generating region, transit region, tourist destination region, and tourism industry. The comparative review conducted in this research was aimed at comparing the ideal conditions to actual conditions in Badung Regency. Such review, which is decsribed descriptively, generates findings which include how Leiper’s model views spatial and geographical side only; how elements of tourism industry become important sub-elements that should be incorporated in tourist generating region (except for tourist attractions) as well as tourist destination region; and how Leiper’s tourism system is considered as being too simple and general to depict the complexity of tourism elements in Badung Regency.
Keefektifan Kerja Sama Antarlembaga dalam Operasi Pemulihan Bencana Alam Banjir Studi Empirik di Provinsi DKI Jakarta
Authors: Rita Rita
Published: June 2016

Research on the effectiveness of interagency cooperation in recovery operation of natural disaster in DKI Jakarta regions combines between the research of interagency cooperation in disaster context and the research of interagency cooperation in public services. This research is deepened by comparing the perception of governmental organization and Non Governmental Organization (NGO). The aim of this research is to do the empirical test of the relationship of situational factors to interagency processes and outcomes. This research is not only to test the hyphotesis but also to observe the phenomenon in the interagency cooperation. The result of this reasearch shows that the perception of the leader of governmental organization toward communication is higher than the perception of leader of NGO. Cooperation between governmental and NGO within the effort to serve the disaster DKI Jakarta regions becomes a model of partnership interagency cooperation.
Upaya Optimalisasi Penghematan Subsidi Bahan Bakar Minyak (BBM) Agar Tepat Sasaran
Authors: Meliala Janita S.
Published: June 2016

Subsidized fuel consumption continues to increase from year to year also put pressure on the state budget so that it becomes increasingly severe. This is caused by the government's energy policy tends to be adaptive and short-term oriented (myopic), so the government pays little attention to aspects of long-term autonomy of the Indonesian economy. Subsidy in the 2011 budget amounted to 33.42% of the total expenditure budget, 86% subsidy is used for energy subsidies and 64.6% the largest share of subsidies. The biggest users of fuel subsidy, is land transportation, with the classification of private vehicles, so it can be said that the subsidy is not received by the appropriate require. Related to this, the challenges that must be faced is the obligation to make a breakthrough in order to encourage domestic savings in fuel consumption and diversification in the use of non-fuel energy sources. There are three policy options as an effort to optimize the fuel subsidy savings. First, restrictions on the use of the fuel subsidy program, unfortunately the prospects of success of this policy is not good considering unprepared infrastructure and the emerging moral hazard. Second, the increase in fuel prices, the authors recommend the price increase to Rp 2000, - taking into account the effects of inflation, and financial savings, for the welfare of the people. Third, the use of CNG and new products from the fuel, this policy option can be run in the long run because it requires a longer preparation in building infrastructure.
Analisis Pengungkapan Corporate Social Responsibility Berdasarkan Global Reporting Initiatives (GRI):Studi Kasus Perusahaan Tambang Batubara Bukit Asam (Persero) Tbk dan Timah (Persero) Tbk.
Authors: Sari Nuraini
Published: June 2016

This study aims to provide an overview of the disclosure of Corporate Social Responsibility (CSR) in the mining company's corporate sustainability report. It is also to analyze the disclosure of Corporate Social Responsibility (CSR) in corporate sustainability report with standard Global Reporting Initiatives (GRI) 3.1. Research was conducted in Batubara Bukit Asam (Persero) Tbk. and Timah (Persero) Tbk. on their corporatesustainability report for the year of 2012. The analysis was conducted on the presentation of economic performance indicator, environmental performance indicator, performance indicators of employment and workplace practices, human rights performance indicator, public performance indicator and performance indicator reported products liability provisions established in the GRI 3.1. The result is the two companies havedisclosed CSR in accordance with GRI3.1. Batubara Bukit Asam (Persero) Tbk and Timah (Persero) Tbk have disclosed their performance indicators; and the average has exceeded 75%. However, the disclosure of each indicator and its aspects are not comprehensive.
Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Anggaran
Authors: Muljo Hery Harjono , Kurniawati Heny , Pahala Pahala
Published: June 2016

The purpose of this study is to determine the relationship of the application of the principles of good governance such as the principles of accountability and transparency, which is carried out on budget management. The method is quantitative approach. Three hypotheses is proposed in this study. First, whether accountability affects Budget Management, second, whether Transparency affects the Budget Management and third, whether Accountability and Transparency does affect the Budget Management. Research states that accountability is positively associated with budget  management, transparency is also positively related to budgetmanagement, and Accountability, and Transparency together positively related to budget management.
Analisa Environmental Cost pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2011, 2012 dan 2013
Authors: Dewi Kartike
Published: June 2016

Environmental damage due to over-exploitation by employers without thinking about environmental improvements result in long-term environmental damage. Allocation of environmental costs, making high expenses on companies that ultimately will reduce net income. This study will examine companies that have great potential to damage the environment, but the company is willing to make the allocation of environmental costs in its income statement, and the company also wants to follow the PROPER program created by the Ministry of Environment for the period 2011 to 2013. The research was conducted using secondary data in www.idx.co.id and www.proper.menlh.go.id. Financial Statements of the company that made the sample examined by checking whether there is environmental damage costs are allocated and check the results of PROPER (Program Performance Rating). This study will determine whether the company identifying, recognizing, measuring and presenting the cost of environmental damage in the Financial Statements. Results obtained from secondary data is that many companies have yet to identify, acknowledge, measure and present the cost of the destruction of nature in the financial statement, the company may have a cost allocation but still use the Incidental Charges account, so that when the pages are checked through www.idx.co.id charge is not visible. It is expected that in the future the company create its own environmental cost allocation account so that it can be easily identified by users of Financial Statements.
OBSERVASI HILĀL DENGAN TELESKOP INFRAMERAH DAN KOMPROMI MENUJU UNIFIKASI KALENDER HIJRIYAH
Authors: Fitri Ahmad Asrof
Published: June 2016

This paper intends to offer the thoughts associated with the unification of the Islamic calendar. There are at least two things that need to be done to realize the idea. First, modernize equipment ru’yat al-hilāl  based infrared telescopes. This telescope is believed to be able to minimize the obstacles in the implementation of rukyah which have so far happened, like a cloud, the weather, and human error. Second, renders maṭla’ as unifying instrument secured with legal certainty by the government. There are three opinions about matla’, namely maṭla’ global, maṭla’ fī al-wilāyat al-ḥukmi, dan maṭla’ masāfāt al-qaṣr. Maṭla’ fī al-wilāyat al-ḥukmi be one option the most potential to unite the deter­mination of the early months of the Hijriyyah Calender. This effort needs to be done to bridge conflicts that always occurs between the theoretical base (ḥisāb) and empirical base (rukyat) in determining the beginning of the month. This effort is also expected to stimulate the occurrence of compromises between several theories and different groups in the determination of the beginning of the Hijriyyah calender in Indonesia.

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Tulisan ini bermaksud menawarkan pemikiran terkait dengan unifikasi kalender Hijriyah. Setidaknya ada dua hal yang perlu dilakukan untuk mewujudkan ide tersebut. Pertama, memodernisasi peralatan ru’yat al-hilāl dengan teleskop berbasis inframerah. Teleskop ini diyakini mampu meminimalisir hambatan dalam pelaksanaan rukyah yang selama ini terjadi, seperti awan, cuaca, dan human error. Kedua, menjadikan maṭla’ sebagai alat pemersatu yang dijamin dengan kepastian hukum oleh pemerintah. Setidaknya ada tiga pendapat tentang maṭla’, yaitu maṭla’ global, maṭla’ fī al-wilāyat al-ḥukmi, dan maṭla’ masāfāt al-qaṣr. Maṭla’ fī al-wilāyat al-ḥukmi menjadi salah satu pilihan yang paling potensial untuk menyatukan penentuan awal bulan Hijriyah. Ikhtiar ini perlu dilakukan untuk menjembatani konflik yang selalu terjadi antara landasan teoritik (ḥisāb) dan landasan empirik (rukyat) dalam penetapan awal bulan. Pada akhirnya terobosan ini diharapkan mampu menstimulasi terjadinya kompromi-kompromi antara beberapa teori dan mazhab yang berbeda dalam penentuan awal bulan Hijriyah di Indonesia.

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Keywords:   ru’yat  al-hilāl,  teleskop  inframerah,  unifikasi  kalender  Hijriyah,  maṭla’
ṬULŪ’ AL-HILĀL Rekonstruksi Konsep Dasar Hilāl
Authors: Aris Nur
Published: June 2016

This paper intends to review the basic concepts of crescent issue as the most fundamental concepts of the Hijri calendar systems. The crescent basic concept of ṭulū‘ al-hilāl, based on these principles: first, put the crescent as a matter of objective existence does not depend on the subject or observer, but the object itself. Second, the lower moon extremity as a conceptual reference for basic concepts. Third, the beginning of the lunar calender is based on crescent moon rising. This paper also tries to determine the cause of the beginning of lunar calender with the normative traditions of the prophet to analyze the visual sighting of the crescent and istikmāl from the philosophy of Islamic Law’s point of view. Normative cause of fasting Ramadan is not obligatory visual sighting of the crescent of Ramadan, but the rising of the crescent (ṭulū‘ al-hilāl). Visual sighting of the crescent and istikmāl and also Astronomy is a way to find out and make sure that the cause has occurred and they are not the cause by itself
TELAAH KRITIS PUTUSAN SIDANG ITSBAT PENETAPAN AWAL BULAN QAMARIYAH DI INDONESIA DALAM PERSPEKTIF USHUL FIKIH
Authors: Qulub Siti Tatmainul
Published: June 2016

This study aims to criticize the implementation of the Itsbat Conference (a conference determining the beginning of Qamariyah month) implemented by the government through the Ministry of Religious Affairs. Among the important issues is what is the main factor causing the disagreements and how is the position of Itsbat Conference in usul fiqh point of view? Research carried out on the results of Itsbat Conference on Ramadhan and Syawwal in 1381 H - 1434 H / 1962 AD - 2011 AD. The study concluded that the disagreements tend to occur due to the critical height of the new moon and approach in determining the new moon. According to usul fiqh, Itsbat Conference can be seen in multiple perspectives; The first, it is an obligation on the government as a representation of imam, to facilitate and support the implementation of the totality of praying; Second, it is a form of state responsibility to the people to promote unity, especially in the implementation of praying, by minimizing disagreements and conflicts. Thirdly, to realize maslaḥat ‘āmmah, the essence of the maqāṣid al-sharī’ah. Itsbat Conference is one example of maslaḥat ḥājiyyah needed to complete the fasting of Ramadhan, ‘Idul Fitr, and Idul Adha
To study and compare the effects of aspirin and Nigella Sativa on coagulation profile in Albino Rats for six weeks
Authors: Munir Akhtar , Tayyib Muhammad , Tasneem Tahira , Farooq Muhammad , Ashraf Muhammad , Ditta Allah , Chaudhry Nasir Ahmad , Rashid Anjum , Farooq Muhammad
Published: June 2016

Ninety albino rats were selected and were divided into six groups on the basis of different diets given. Control group (1) was fed on synthetic diet and experimental groups (11A, 11B, 11C, 11D and 11E) were fed on 1 mg aspirin, 15mg, 30mg, 45mg Nigella Sativa per kg body weight respectively while 11E was given 30 mg NS and 1 mg aspirin/kg body wt. Blood samples were collected by heart puncture and different tests were done. Bleeding time was shortened significantly in groups taking N.S. when compared with control. BT was prolonged in groups taking aspirin only. APTT was reduced significantly in groups taking different concentration of NS when compared with control. Percentage of clot retraction was weak significantly in groups taking aspirin only when comparing with other groups.
A study of involvement of different walls of Myocardium in acute Myocardial Infarction in Pakistani population
Authors: Iqbal Adil , Jamil Shazia , Rasheed Muhammad Amer , Firdous Samar , Jamil Sohail , Jamil Khurram , Dastgir Sadaf , Haroon Adil
Published: June 2016

Abstract: Coronary artery disease particularly myocardial infarction remains the leading cause of mortality and morbidity worldwide, There are few modifiable and un-modifiable risk factors of MI. Myocardial infarction is diagnosed on the basis of typical chest pain raised cardiac enzymes and ECG changes, any two of them lead to the diagnosis, In this study old patients of MI, patients with complicated heart disease and the patients who underwent cardiac surgery were excluded, Results: Amongst 50 patients 36(72%) were males and 14(28%) were females. 70% presented with typical chest pain, 48% had anterior wall MI, 32% had anterolateral MI, 16% had anteroseptal MI and 21% had inferior wall MI, whereas 8% had global Ml, Conclusion: Anterior wall is commonest area involved in MI and 70% of all patients presented with typical chest pain and the most important risk factor is smoking.
Experience of splenectomy in Thalassemia
Authors: Majid Abdul , Zahra Farogh , Waheed Muhammad , Manan Javaira
Published: June 2016

Fourteen Thalassaemic, male and female patients, age ranging from 5 years to 20 years, under went splenectomy in our surgical unit after careful preparation. Non of them required more than one transfusion during the procedure. Respiratory and wound infection was the problem in 9 out of 14 patients. One bled through the abdominal drain site and managed with pressure dressing. No serious sepsis or mortality was observed in this series.
Incidence of malignant Obstructive Jaundice - a study of hundred patients at Nishtar Hospital Multan
Authors: Aziz Muzaffar , Ahmad Naveed , , Faizullah
Published: June 2016

The objective of this study is to see the incidence of malignant obstructive jaundice. It is a descriptive study carried out at. Nishtar Hospital Multan from January 2000 to January 2002. Total 100 patients with obstructive jaundice were included in study. The patients with benign diseases were excluded. The patients having malignant obstructive jaundice were studied in detail and incidence of malignant obstructive jaundice was noted. The main presenting symptoms were progressive painless jaundice, pruritis, anorexia, weight loss, abdominal pain and mass right upper abdomen. 84 patients (84%) were suffering from malignancy and 16 patients (16%) were suffering from benign diseases. The incidence of various malignancies was CA gall bladder 44 patients (52%), CA Pancreas 26 patients (31%), Cholangiocarcinoma 8(10%) and Hepatoma 6 patients (7%). Incidence of malignancy in obstructive jaundice is 84%, which gradually increases with the increasing age. The most common malignancy responsible for obstructive jaundice in female patients is CA gall bladder (52%) and in male patients is CA head of pancreas (31%).
Diagnosis and management of the fracture of the Penis - a seven year experience at Jinnah Hospital, Lahore
Authors: Abbas Jafri Syed Saleem , Gondal Khizer Hayat , Chughtai Muhammad Nawaz
Published: June 2016

Objective: To establish that management of penile fractures by operative repair of corporeal tear is safe and effective because operative repair speeds recovery and lessens the chance of erectile deformity or dysfunction, Design: A prospective study, Place and duration of study: This study was conducted in the department of Urology of Allama Iqbal Medical College/Jinnah Hospital, Lahore from December, and 1995 to October 2002. Material and Methods: Twelve patients with fracture of penis have been treated in this department during the last seven years. Their mean age was 38 years (range 21-53) and 58% of the injuries resulted from coitus, All these patients underwent immediate surgical exploration, which included degloving of the penis, evacuation of the hematoma and closure of the corporeal tear, Results: During the follow up period, all patients reported firm and straight erections, Postoperatively, there was no infection, hematomas or complaints of a lack of penile sensation. The patients did not report any disturbances in sexual function. Conclusion: We conclude that operative management of fractured corporeal body is safe and effective.
Aluminium induced Intrauterine Growth Retardation - an experimental study
Authors: Nasim Mamoona
Published: June 2016

Present study was carried out to determine the effect of aluminum containing antacid on the intrauterine growth and development of fetus. The duration of exposure was also correlated with the effects on fetal morphology and their weights. Seventy-two pregnant mice were given a daily i.e., dose of 0.7mg/100g of aluminum sulphate for various periods according to the grouping of experimental design. This dose was equivalent to maximum therapeutic dose of aluminum salt for a 70 kg man i.e. 5000mg aluminum/day. Fetal examination was performed on day 20 of gestation. The number of live and dead fetuses in the treated animals was not significantly different from the control groups. Therefore embryo lethality of aluminum cannot be induced. However there was a decrease in fetal body weight that was directly related to the duration of exposure to aluminum sulphate solution. Dissecting microscopic examination showed, the development was arrested in the groups exposed to drugs for longer periods. These results revealed that aluminum is a type of heavy metal, which is teratogenic for mammals even in doses, which are nontoxic for adults.
Anesthesia for thymectomy in Myasthenia Gravis
Authors: Javed Khalid , Amjad Ambrin , Aziz Muhammad
Published: June 2016

Myasthenia gravis is a chronic autoimmune disorder of neuromuscular transmission in which acetylcholine receptor antibodies attack the postsynaptic membrane of the neuromuscular junction leading to fluctuating but progressive weakness and easy fatigability of voluntary skeletal muscle, with improvement following rest. The process most likely originates in the thymus. Thymectomy improves the cause of disease and can increase the remission rate. Anaesthesia in patients with myasthenia. Gravis is one of the greatest challenges for an anaesthesilogist. To achieve the proper preoperative evaluation and preparation, intraoperative monitoring and management, and postoperative care, the anaesthesiolgoist must be aware of the pathophysiology of disease and the pharmacology of the patient treatment and drugs used per operatively. Our experience of anaesthesia in thirty patients of myasthenia Gravis undergoing thymectomy over a period 20 months is being presented here. Propofol was used for induction of anaesthesia and endotracheal intubation. Anaesthesia was maintained with IPPV with OZ, N,O 50% each and halothane 0.5-1% . No muscle relaxant was used low dose of intravenous opioids was used for analgesic and all patients were extubated on the operation table. Recovery was rapid after completion of transternal thymectomy. Reversal (neostigmine+atropine) was given before extubation even though no muscle relaxant was used. Patients were shifted to ICU postoperatively. No patient required postoperative ventilation of lungs. Postoperatively. Diclofenac Sodium 75mg LM 8 hourly was used for analgesia.
Ileoileal Intussusception - Rare variety
Authors: Khan Naeem Ahmad , Razzaq Asma Abdul , Imtiaz Mirrat , Yousaf, Khalid Rehman , Zaidi Nasir Raza
Published: June 2016

A 23 years old man presented in emergency with acute onset of pain in the centre of abdomen. He had a history of pain in abdomen & vomiting off and on for one week only. In emergency he was investigated by plain X-Ray abdomen (erect) and other routine laboratory tests. On plain X-ray abdomen multiple air fluid levels were noted & laboratory investigations were within normal limits. He was advised routine abdominal ultrasound which revealed a gut mass measuring about 8x6.5cm showing multilayered pattern. The mass was mobile while pressing with ultrasound probe. The appearances were suggestive of Ileoileal Intussusception (rare variety of intussusception). Barium follow through was done which revealed typical coil spring appearance indicative of Ileoileal intussusception. Surgery was done which confirmed the ultrasound & Barium study findings. There was another finding on surgery after the reduction of intussusception. A rounded mass was seen at the site of intussusception which was found to be the leading factor for this ileo-ilea/ intussusception. Resection and end to end anastomosis was done. On histopathology this mass was turned out to be Fibroliposarcoma.
Giant Pleomorphic Adenoma of the Parotid Gland
Authors: Shah Shahzad Alam , Sarfraz Mohammad
Published: June 2016

Pleomorphic adenomas account for the majority of parotid masses arising mostly in the superficial part of the gland and enlarging slowly over time. The vast majority are 2 to 6 cm in size when resected. We report resection of a huge mixed parotid tumor. A 40 year-old man had a 15-year history of an enlarging right periauricular mass that had developed areas of discoloration of the overlying skin due to underlying necrosis The patient ultimately underwent resection of the mass, which measured 24 cm in diameter, weighed 4.65 kg, and proved on pathologic examination to be a benign mixed tumor without malignant degeneration. The implications of this unusual case for the management of mixed tumors are discussed, and a review of the world literature on giant pleomorphic adenomas is presented.
Teratogenic Nephrotoxicity induced by aluminium
Authors: Nasim Mammona
Published: June 2016

The intensified growth of the modern industry has been accompanied by an increased utilization of metals in the processing of manufactured goods, foods and drugs. The mobilization of many trace elements has resulted in a growing concern about the effects of these substances on various biological processes especially about their possible effects on early mammalian development Hardness of drinking water has positively been correlated to lethal congenital malformations. Chemical agents and pharmaceutical drugs play a very important role in the teratogenesis. Amongst other trace elements or environmental chemicals, aluminium has been reported to have teratogenic properties in chick and rats. So the present study was carried out to establish the role of aluminium containing compounds in producing intra-uterine growth retardation and defected renal development, when the pregnant mothers use these compounds for various periods during pregnancy.