bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of Translation Strategy in Transferring meaning of English Idiom into Bahasa Indonesia in the subtitle of Pitch Perfect 3 Movie
Authors: Destaria Monicha , Rini Yulan Puspita
Published: July 2019

Transferring meaning embedded by English idiom is not an easy way to do. The meaning contained by English Idiom cannot be comprehended by merely knowing the meaning from each word arranging the idiom. Dealing with English idiom in translation is quite hard because the translator has to transfer the meaning of English idiom into Bahasa Indonesia rightly. On the other hand, it is quite difficult to find the equivalence term in Bahasa Indonesia reflecting the same meaning as it is reflected in the source text. To manage this problem, the translation strategies need to be applied. This research focuses on analyzing the translation strategies used by the translator in transferring the meaning of English idioms into Bahasa Indonesia in the subtitle of  Pitch Perfect 3 Movie. The research method is descriptive qualitative method.. Baker’s translation strategies is used as guideline in classifying the translation strategies used. After finding the type of translation strategies employed, further identifying whether the meaning of English idiom is transferred rightly in Bahasa Indonesia. According to the finding, translation by using idiom in similar meaning and disimilar form was not used by the translator to translate the idioms. The frequency of  translation by using idiom in similar meaning but disimilar form strategy is 4 idioms. 46 idioms were translated by using paraphrased strategy. It is only 1 idiom was translated by using omission strategy. that the meaning of 36 idioms are transferred accurately. The meaning of four idioms were transferred Less-accurately. The meaning of 11 idioms were classified as inaccurate translation
PENDIDIKAN KARAKTER DALAM MASYARAKAT BUGIS
Authors: Ismail Suwardi Wekke Arhanuddin Salim, Yunus Salik,
Published: July 2019

This study aims to portray the character education contained in the Bugis community that many people do not know about it. For the Bugis community, local knowledge is not just a mere habit, but customs is a prerequisite for human life. Then there is the phrase saying if tampered domestic customs of the wine stops dripping, fish disappeared too, and the rice was not going to be ‘so Boogies retaining local knowledge as a foundation/ backrest one is the first, Siri (shame)means: Shyness (self-esteem), used to defend the honor of the people who want to trample on his self-esteem. The shame is closely connected with: (a) honor (honor), (2) self-esteem (high respect), (3) the dignity of (value), (4) dignity (dignity) as a human being. While the second, sipakatau, sipakainge and sipakalebbi (3S) have an impact on the realization of the conception of basic values, namely the formation of values such as: (1) the value of the determination, the motivation and outlook on life; (2) the value of courage, emotional temperament a value in maintaining self-esteem, (3) the value of solidarity, which is the value of mutual cooperation, (4) the value of courtesy language, proficiency in accordance Bugis ethnic culture (socio-psycholinguistic repertoire). Intangible: (1) Mali’u sipakainge “ if wrong, to remind each other, (2) sipakatau or sipakalebbi “mutual respect or mutual glorify”, (3) sibaliperri’ ‘mutual aid’, (4) sisaro mase ‘mutual love, (5) Tudang Sipulung ‘sit together’ culture-conference failed. Therefore local knowledge is very important and is expected to be the glue for the creation of harmony.Keywords: Konsep Sirri, 3S, Masayarakat Bugis
PEMAKNAAN AGAMA DAN BUDAYA SAINTIFIK DALAM PEMBELAJARAN KURIKULUM 2013
Authors: Ali M. Makhrus
Published: July 2019

This article wants to show that the transformation of Islamic Education towards the process of Integration of science and religion is relevant and concerned for the future development of Islamic religious education. Agree with post positivism which argues that science is actually a condition with nterests. Science should not only be oriented to science, but it can be used to improve socio-cultural conditions that are unfair and inhuman. Reality as a subjective matter, constructed, interpreted and not found. The human being is a composer of the world, giving meaning to the world, not limited by natural law and having a construct of meaning. Whereas the scientific structure is based  on daily knowledge, inductive, ideographic, interpretation, and not value free. The aim is to interpret the world, understand life, emphasize meaning and understanding.Keywords: Agama, Budaya Saintifik, Pendidikan Integratif, Kurikulum 2013
Complex decubitus ulcer therapy in a patient in chronic critical condition: a case report
Authors: Yakovleva A. V. , Yakovlev A. A. , Petrova M. V. , Krylov K. Yu.
Published: July 2019

76.72% of patients admitted to the ICU of the Federal Research and Clinical Center of Intensive Care Medicine and Rehabilitology (FRCC ICMR) in a chronic critical condition (CCC) associated with various types of damage to the brain were diagnosed with decubitus ulcers (DU), or bedsores, of 3rd and/or 4th stage. 33.41% of them were planned to undergo invasive rehabilitation procedures (neurosurgical intervention) that cannot be done while the patient has DU. This report describes a complex technique used to treat a 4th-stage sacrum DU in a CCC patient that needed ventriculoperitoneal shunting. We have covered contraindications to the exclusively surgical DU closing and the successful and rapid healing of the 4th-stage sacrum DU after application of the treatment technique.
Electroencephalogram-based emotion recognition using a convolutional neural network
Authors: Savinov V. B. , Botman S. A. , Sapunov V. V. , Petrov V. A. , Samusev I. G. , Shusharina N. N.
Published: July 2019

The existing emotion recognition techniques based on the analysis of the tone of voice or facial expressions do not possess sufficient specificity and accuracy. These parameters can be significantly improved by employing physiological signals that escape the filters of human consciousness. The aim of this work was to carry out an EEG-based binary classification of emotional valence using a convolutional neural network and to compare its performance to that of a random forest algorithm. A healthy 30-year old male was recruited for the experiment. The experiment included 10 two-hour-long sessions of watching videos that the participant had selected according to his personal preferences. During the sessions, an electroencephalogram was recorded. Then, the signal was cleared of artifacts, segmented and fed to the model. Using a neural network, we were able to achieve a F1 score of 87%, which is significantly higher than the F1 score for a random forest model (67%). The results of our experiment suggest that convolutional neural networks in general and the proposed architecture in particular hold great promise for emotion recognition based on electrophysiological signals. Further refinement of the proposed approach may involve optimization of the network architecture to include more classes of emotions and improvement of the network’s generalization capacity when working with a large number of participants.
Methods for DNA quantification yield similar relative but different absolute values
Authors: Balanovsky O. P. , Kagazezheva ZhA , Olkova M. V.
Published: July 2019

DNA quantification is a routine yet important procedure that determines the efficacy of long-term sample storage and further manipulations with the sample. There are a few well-established methods for measuring DNA concentrations. However, it still not fully clear how concordant their results are. The aim of this work was to measure DNA concentrations in a set of samples using different quantification methods and to compare the obtained values. In 2 independent experiments, a total of 100 genomic DNA samples were analyzed using 3 different DNA quantification methods, including spectrophotometry (NanoDrop), fluorometry (Qubit) and real-time PCR (Quantifiler). The obtained relative concentrations demonstrated an excellent correlation (the correlation coefficients were as high as 0.98 to 0.99). However, the absolute concentrations showed a considerable variation and even a twofold difference. Spectrophotometry yielded the highest concentrations, whereas fluorometry yielded the lowest. The real-time PCR results were intermediate. The differences were more pronounced for the samples with low DNA concentrations. We recommend that such differences should be accounted for when estimating DNA concentrations using an arsenal of different quantification methods.
The Effect of Corporate Governanceon Audit Report Timeliness in Indonesia
Authors: Lirungan Darryl , Harindahyani Senny
Published: July 2019

Financial Statements could be useful for the readers to make a decision. In order to rely on Financial Statements to make a decision, the Financial Statements should be relevant. To enhance the relevance of the Financial Statements, the Financial Statements should be published in a timely manner. This research utilizes the data of listed companies on the Indonesia Stock Exchange for period 2013 – 2016. The purpose of this research is to determine the effect of corporate (internal and external indicators) on audit report timeliness. The methodology used in this research is multiple linear regression. In conclusion, the result of this research suggested that board of commissionersindependence, audit committee size, audit committee meeting, firm performance, auditor type, and audit opinion have significant association with audit report timeliness. Meanwhile, audit committee qualification and audit tenure do not have significant association with audit report timeliness. In addition, the result suggested that audit tenure weaken the relationship between auditor type and audit report timeliness.
CHURCH, "MINJUNG" AND STATE: THE REVIVAL OF PROTESTANT CHRISTIANITY IN NORTH KOREA
Authors: KEUM Jooseop
Published: July 2019

The issue of church and state takes us to the heart of mission because the Gospel is the good news in every part of human life and society. Throughout the history of the Church in Korea, the issues of church and state, religion and society have been deeply connected to the development of the Korean churches. Indeed, an important factor in Christianity’s success in Korea has been its frequent identification with political movements promoting Korean nationalism, independence, democracy, and Korean reunification. Especially in Northern Korea before the division of the peninsula in 1945, and in North Korea after it, the church-state relationship has been one of the crucial issues determining the fate of the churches. It is the purpose of this article to introduce the revival of Protestant Christianity in North Korea in the Communist context, with special reference to issues of church and state.
THE PLACE OF STUDENTS AND WORKERS ACTIVISM IN POLITICS: A HISTORICAL REFLECTION
Authors: AKUBOR Emmanuel Osewe
Published: July 2019

History has revealed that overtime Students and Workers through their activism have played significant role in politics as they have acted as checks in any political dispensation that is against the common interest. This is because while the proletariats (workers) produce the wealth plundered by those in authority, the students form the literati, on whose shoulders rest the conscience of the society. It was in line with this mandate that in the 19th Century, Russian students were in the forefront of the struggle against the Czars’ exploitative and dictatorial social system. Similarly, Chinese students constituted the most active groups in the fight against feudalism and Japanese colonization. In the 1960s, students took up arms in opposition to inhumane Western consumer societies and their exploitation and repression of the poor, black and yellow races. Also American students were actively involved in the civil right movements, especially in the Southern parts. Under the Students for a Democratic Society (SDS) they created a climate of opinion about the Vietnam War which the American people could not ignore. In Africa, outbursts in Mali, Zaire, Kenya, Sierra Leone, Liberia, Nigeria and South Africa have shown students and workers as important factor in the decolonization politics. This is because the oppressive policies of the state have most often further impoverish them both physically and psychologically. However, with the attainment of Independence, this role have been crippled by the forces which this paper intends to interrogate. Data obtained from primary and secondary sources were deployed to carry out the study with an analytical and narrative historical method. Findings indicate that oppressive politics has been the major factor that stimulated their role in politics especially during the decolonization process, and that in the neo-colonial state, emerging forces and policies of the government are directed at destroying this role.
Sobre la teoría musical en India antigua. Análisis del concepto de śruti en los sistemas tonales índicos
Authors: Cortés Cisneros Óscar Andrés , Rentería Alejandre Sergio Armando
Published: July 2019

La teoría musical es un aspecto esencial en el pensamiento religioso, teológico, filosófico y literario en India, y el concepto de śruti constituye el eje de su musicología. Este artículo es un análisis introductorio en tres partes: antecedentes del śruti en el canto sāman, composición del concepto de śruti (microtono) en el sistema musical de India, y, por último, reconstrucción hipotética de las escalas primarias del sistema tonal de Bharata. La teoría musical de India muestra un proceso teórico de constantes y variables, así como de rupturas y continuidad a lo largo de su desarrollo histórico.
Implementasi Program Ujian Nasional Di Sma Negeri
Authors: Triwiniastuti Chatarina Sitoresmi , Sabatini Wahyu
Published: July 2019

This study aims to describe how communication, resources, bureaucratic structure and disposition in Ujian Nasional (National Examination) (UN) program implementation. The research approach is qualitative with triangulation analysis techniques and source triangulation. Data collection is done by interview, document study, and observation. Data analysis techniques include data reduction, data presentation, and conclusions. The subjects were principals, vice principals and proctors or technicians at SMA Negeri 1 Pabelan. The results showed that communication, resources, bureaucratic structure and disposition in SMA Negeri 1 Pabelan affected the UN program implementation. The conclusion: there is clear communication between the government and schools through workshops; availability of resources in the form of rules, human resources and adequate infrastructure; bureaucratic structure consists of committees compiled from the central and school levels and there are SOPs in the form of POS UN as guidelines for implementing the National Examination; the attitude of the implementer/disposition has the desire to implement policies with various attitudes in implementing the UN program. Keywords:, ,
Development and Validation of an UHPLC Method for Ostarine Determination in Dietary Supplements
Authors: Miklos Amalia , Tero-Vescan Amelia , Farczádi Lénárd , Muntean Daniela-Lucia
Published: July 2019

Objective: The purpose of this study was to develop a low-cost, yet sensitive and precise UHPLC method for the quantitative determination of ostarine from dietary supplements (DS) for athletes. The analytical performance of the method was verified on a DS legally acquired from a specialized website for athletes. The uniformity of mass and content of the ostarine DS was also verified.

Methods: For the quantitative determination of ostarine a UHPLC method was developed and validated. The separation was performed using a reversed-phase C18 column, using a mixture of 75% methanol: 25% formic acid 0.1% in isocratic elution, at a flow rate of 0.5 ml/min. The uniformity of mass and content of DS was performed following the methodology described in the European Pharmacopoeia 7th Edition.

Results: The validated method was specific and linear on the concentration range of 1-25 µg/ml and was precise and accurate at all concentration levels, according to the official guidelines for validating analytical methods. An average mass of 510 mg content was obtained for the ostarine capsules, with an RSD of 2.41%. Regarding the uniformity of the content, an average of 4.65 mg ostarine/capsule was obtained with an RSD of 1.05%.

Conclusions: The developed UHPLC method was suitable, rapid, sensitive and allowed quantitative determination of active substance content in a DS with ostarine (92.91% ostarine/capsule from 5 mg ostarine/capsule declared by the manufacturer).
Analytical Quality by Design with the Lifecycle Approach: A Modern Epitome for Analytical Method Development
Authors: Alhakeem Maher Abdulrazzaq , Ghica Mihaela Violeta , Pîrvu Cristina Dinu , Anuța Valentina , Popa Lăcrămioara
Published: July 2019

Quality by Design is the methodical method to development concept that starts with the predefined objects. The method put emphasis on the process of development of a product, the control process, which is built on risk management and comprehensive knowledge of science. The concept of QbD applied to analytical method development is known now as AQbD (Analytical Quality by Design). Comprehension of the Analytical Target Profile (ATP) and the risk assessment for the variables that can have an impact on the productivity of the developed analytical method can be the main principles of the AQbD. Inside the method operable design region (MODR), the AQbD permits the movements of the analytical methods. This paper has been produced to discuss various views of analytical scientists, the comparison with conventional methods, and the phases of the analytical techniques.
The Statistical Analysis of Pharmacokinetic Parameters in the Context of Bioequivalence Testing of Two Anthelmintic Formulas Based on Ivermectine and Triclabendazole in Sheep
Authors: Farczadi Lenard , Vlase Laurian , Melles Orsolya , Tolomeiu Ramona , Tamas-Krumpe Octavia , Buta Andreea , Ognean Laurentiu
Published: July 2019

Conducting bioequivalence studies is an essential step during the market authorization process of generic pharmaceutical formulations, for both human or veterinary use. The aim of the present study was to evaluate the pharmacokinetics of triclabendazole sulphoxide, the main metabolite of triclabendazole, and ivermectin in order to evaluate the bioavailability and bioequivalence of a novel sheep anthelmintic formulation of oral suspension for sheep treatment containing triclabendazole 50 mg/mL and ivermectin 1 mg/mL compared to the reference product. In order to determine relative bioavailability of the test product with respect to the reference product the study was conducted on 36 clinically healthy sheep, following an unicentric, randomized, cross-over, two-sequence, two-treatment and 14-day wash-out study design. For the determination of triclabendazole sulphoxide and ivermectin sheep plasma concentrations, two rapid, selective high performance liquid chromatography coupled with mass spectrometry (LC-MS/MS) methods were developed and validated. The measured plasma concentrations of triclabendazole sulphoxide and ivermectin were used for the pharmacokinetic analysis and the determination of bioequivalence between the test product with regards to the reference product. The noncompartmental analysis of the pharmacokinetic data for both triclabendazole sulphoxide and ivermectin showed similarities between first-order kinetics of the test and reference product. The relevant pharmacokinetic parameters (Cmax, AUClast, AUCtot) were determined and the bioequivalence between the test and reference product could be concluded.
The Centennial of Mendel University in Brno and its Faculty of Agrisciences (Editorial)
Authors: Šťastná Milada , Vaishar Antonín
Published: July 2019

The paper describes the development of Mendel University in Brno and its Faculty of AgriSciences during last 100 years. It shows the present state of the University and Faculty, including facilities used for educational, scientific and other activities. The journal European Countryside owned by the University has been established 10 years ago. It is a highly cited per review periodical in the field of rural development. This special number gave the opportunity to the members of the Advisory Board to co-celebrate the anniversary by means of their own topic related scientific article.
Landscape 100: How Finland, Estonia and Latvia Used Landscape in Celebrating their Centenary Anniversaries
Authors: Printsmann Anu , Linkola Hannu , Zariņa Anita , Vološina Margarita , Häyrynen Maunu , Palang Hannes
Published: July 2019

In the aftermath of what was then the Great War several European countries like Finland, Estonia and Latvia gained independence, marking their centenary jubilees 2017–2018. This paper observes how landscapes were used in anniversary celebrations and what historical themes were foregrounded and which omitted, revealing how collective historical commemoration in landscape enacts within national identity framework depending also on how landscape is understood in each respective country.
Responses of tomato (Solanum lycopersicum L.) plants to iron deficiency in the root zone
Authors: Jiménez María Rocío , Casanova Laura , Saavedra Teresa , Gama Florinda , Suárez María Paz , Correia Pedro José , Pestana Maribela
Published: July 2019

Iron deficiency induces a yellowing in the aerial part of plants, known as iron chlorosis, and reduces the growth, yield, and quality of the fruits. Understanding plant response to iron deficiency is essential for agronomic management. This study decoded the temporal response of tomato plants (Solanum lycopersicum L.) to iron deficiency by quantifying different vegetative parameters. Subapical root swelling in the first 2.0 mm and several shoot and root growth parameters were measured in plants grown in a nutrient solution with and without Fe, on different dates designated as days after transplantation (DAT). Correlations between the total chlorophyll concentration in young leaves and 22 morphological and physiological parameters were also calculated. The plants grown in the absence of Fe had a higher number of secondary roots at 3 DAT, compared to control plants. On the same date, subapical root swelling was also observed, particularly at 1.5 and 2.0 mm from the root tip. Those plants also had a lower chlorophyll content in young leaves and a higher ferric-chelate reductase activity (FCR; EC 1.16.1.17) in the roots. At 9 DAT, the overall vegetative performance (plant height, fresh weight of stems and leaves) was negatively affected. At the end of the experiment (14 DAT), significant correlations were found between chlorophyll and the studied parameters. In conclusion, tomato plants experienced a cascade of responses to Fe deficiency throughout nine days: firstly, root lateralization increased; later, root swelling was observed, and a decrease in leaf chlorophyll content was registered associated with an increase in root FCR. At the end, the biomass of tomato plants decreased.
Enhancing sharp features by locally relaxing regularization for reconstructed images in electrical impedance tomography
Authors: Ranade Nanda V. , Gharpure Damayanti C.
Published: July 2019

Image reconstruction in EIT is an inverse problem, which is ill posed and hence needs regularization. Regularization brings stability to reconstructed EIT image with respect to noise in the measured data. But this is at the cost of smoothening of sharp edges and high curvature details of shapes in the image, affecting the quality. We propose a novel iterative regularization method based on detection of probable location of the inclusion, for locally relaxing the regularization by appropriate amount, to overcome this problem. Local relaxation around inclusion allows reconstruction of its high curvature shape details or sharp features at the same time giving benefits of higher regularization in remaining areas of the image. The proposed method called DeTER is implemented using a small plug-in to EIDORS (Electrical Impedance and Diffused Optical Reconstruction Software) in a MATLAB environment. Parameters like CNR, correlation coefficients of shape descriptor functions and relative size of reconstructed targets have been computed to evaluate the effectiveness of the technique. The performance of DeTER is tested and verified on simulated data added with Gaussian noise for inclusions of different shapes. Both conducting and nonconducting inclusions are considered. The method is validated using open EIT data shared by ‘Finnish inverse problem society’ and also by reconstructing image of internal void of a papaya fruit from the data acquired by an EIT system developed in our laboratory. The reconstructed images corresponding to the open EIT data clearly show the shapes similar to original objects, with sharp edges and curvature details. The shapes obtained in the papaya image are shown to correspond to the actual void using shape descriptor function. The results demonstrate that the proposed method enhances the sharp features in the reconstructed image with few iterations without causing geometric distortions like smoothening or rounding of the edges.
Pengaruh Penerapan Good Corporate Governance dan Gaya Kepemimpinan pada Kinerja Keuangan
Authors: Arina Pratiwi Putu Dewi , Budiartha I Ketut
Published: July 2019

Penerapan prinsip Good Corporate Governance dan Gaya Kepemimpinan diharapkan dapat menghasilkan kinerja keuangan Lemabaga Perkreditan Desa (LPD) yang lebih baik. Prinsip GCG antara lain Transparansi, Akuntabilitas, Responsibilitas, Independensi, dan Kewajaran. Penelitian ini bertujuan untuk mengetahui penerapan good corporate governance dan gaya kepemimpinan  pada kinerja keuangan LPD. Penelitian ini menggunakan metode penentuan sampel non probability sampling serta pengumpulan data dengan teknik kuesioner yang disebar ke 35 LPD dan masing-masing diambil tiga responden dalam setiap LPD Se-Kota Denpasar. Teknik analisis yang digunakan adalah regresi linier berganda, dan sebelumnya dilakukan pengujian instrumen dan uji asumsi klasik untuk keakurasian hasil analisis regresi. Berdasarkan hasil pengujian hipotesis diketahui bahwa penerapan Good Corporate Governance berpengaruh positif dan signifikan serta gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja keuangan LPD Se-Kota Denpasar.

Kata kunci: good corporate governance, gaya kepemimpinan, lembaga perkreditan desa, return on assets, kinerja keuangan
Pengaruh Besaran Fee Audit dan Independensi Terhadap Kualitas Audit dan Etika Profesi Auditor Sebagai Moderasi
Authors: Prabhawanti Putu Putri , Widhiyani Ni Luh Sari
Published: July 2019

Penelitian ini merupakan studi empiris untuk menguji pengaruh variabel besaran fee audit dan independensi terhadap kualitas audit dengan etika profesi sebagai variabel moderasi. Metode pengumpulan data yang digunakan adalah menggunakan kuesioner yang disebarkan langsung kepada auditor pada Kantor Akuntan Publik (KAP) yang bekerja di Bali. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali yang dengan jumlah auditor secara keseluruhan sebanyak 61 orang. Jumlah sampel yang digunakan sebanyak 53 auditor dengan metode purposive sampling. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA).  Berdasarkan analisis dan pengujian hipotesis, maka diperoleh kesimpulan bahwa (1) besaran fee audit berpengaruh positif terhadap kualitas audit, (2) independensi berpengaruh negatif pada kualitas audit, (3) etika profesi auditor tidak mampu memoderasi besaran fee audit pada kualitas audit, (4) etika profesi auditor mampu memoderasi pengaruh independensi pada kualitas audit.

 

Kata kunci: besaran fee audit, etika profesi auditor, independensi, kualitas audit
PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY PADA VOLUNTARY AUDITOR SWITCHING DENGAN OPINI AUDIT SEBAGAI VARIABEL PEMODERASI
Authors: Darma Yanti Ni Putu Mega , Badera I Dewa Nyoman
Published: July 2019

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh financial distress dan audit delay pada voluntary auditor switching dengan opini audit sebagai variabel pemoderasi. Lokasi penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016 dengan jumlah populasi sebanyak 148 perusahaan. Penentuan sampel yang digunakan adalah teknik purposive sampling dengan sebanyak 28 perusahaan yang memenuhi kriteria. Teknik analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, analisis regresi logistik dan Moderasi Regression Analysis (MRA). Hasil dari pengujian pada penelitian ini membuktikan bahwa audit delay berpengaruh positif pada pergantian auditor secara voluntary dan financial distress tidak berpengaruh pada pergantian auditor secara voluntary. Sedangkan opini audit tidak mampu memoderasi pengaruh financial distress dan audit delay pada pergantian auditor secara voluntary.

Kata kunci:, opini audit, financial distress, audit delay voluntary auditor switching
Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa
Authors: Santi Putri Laksmi Putu , Sujana I Ketut
Published: July 2019

Penelitian ini dilakukan pada 27 Desa Dinas di Kota Denpasar dengan menggunakan metode total atau sensus. Responden yang digunakan sebanyak 97 orang yang terdiri dari Kepala Desa, Sekertaris Desa, Bendahara dan Badan Permusyawaratan Desa (BPD). Teknik analisis data yang digunakan adalah analisis regresi linier berganda.Hasil penelitian ini menunjukkan bahwa kompetensi sumber daya manusia berpengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan desa. Moralitas berpengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan desa. Sistem pengendalian internal berpengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan desa. Hal ini berarti, dengan adanya kompetensi sumber daya manusia, moralitas yang baik dan sistem pengendalian internal yang kuat, maka dapat mencegah terjadinya tindakan kecurangan dalam pengelolaan keuangan desa.

Kata kunci :Kompetensi sumber daya manusia, moralitas, sistem pengendalian, internal, fraud
Pengaruh Inflasi, Profitabilitas dan Ukuran Perusahaan Pada Return Saham Perusahaan Terindeks LQ45
Authors: Dewi Ida Ayu Laksmi , Ratnadi Ni Made Dwi
Published: July 2019

Capital markets are places that combine those who lack funds with those who excess funds or called investors. Investors can invest in LQ45 indexed companies that have high market capitalization and liquidity. The purpose of this study is to examine the effect of inflation, profitability and firm size on stock returns. The study population was all LQ45 indexed companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. The samples were determined by purposive sampling technique. The sample criteria are listed in the LQ45 index from 2015 to 2017 so that there are 34 samples obtained with 102 observations. The analysis technique is multiple linear regression analysis. The results of the analysis show that inflation has a negative effect on stock returns, profitability and the size of the company has no effect on the return of LQ45 index companies.

Keyword: Inflation, profitability, company size, stock return
Evaluasi Kinerja Badan Pendapatan Daerah Kota Denpasar Dalam Pemungutan Pajak Bumi Dan Bangunan Perdesaan Perkotaan
Authors: Sukma Putri IGA Anastasia , Noviari Naniek
Published: July 2019

The purpose of this study was to determine the performance of the Denpasar City Revenue Agency in collecting Rural and Urban Land and Building Taxes. This study uses secondary data with data analysis used in this study is a comparative descriptive analysis related to value for money. Based on the results of the analysis, it can be seen that the performance of the Denpasar City Revenue Agency from the economic aspect is categorized as quite economical by obtaining an average economic ratio of 82%, from the efficient aspect classified as very efficient by obtaining an average efficiency ratio of 2.82 %, and from the aspect of effectiveness classified as very effective category by obtaining an average effectiveness ratio of 105%. The efforts made by the Denpasar City Revenue Agency to increase Rural and Urban Land and Building Taxes revenues are intensifying and extending.

Keywords: Performance, land tax, value for money
Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay
Authors: Oktaviani Ni Putu Shinta , Ariyanto Dodik
Published: July 2019

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay.

Keywords: Financial distress, firm size, corporate governance, audit delay
Agriculturas e agricultura familiar no Brasil: uma revisão de literatura
Authors: Lima Antônia Francisca , Silva Edvânia Gomes de Assis , Iwata Bruna de Freitas
Published: July 2019

O presente artigo apresenta como objetivo geral elaborar uma revisão de literatura referente ao tema da agricultura, seu surgimento e evolução histórica no mundo, bem como, discutir os vários significados da agricultura familiar e sua importância para a produção e abastecimento brasileiro, à luz das teorias acadêmicas e dos investimentos governamentais, a partir da década de 1990. A metodologia empregada consistiu de levantamento bibliográfico. A pesquisa evidenciou que a agricultura familiar, apresenta uma diversidade de classificação, bem como ideias pré-concebidas, associando à produção de baixa renda, precária ou de subsistência, porém suas principais características residem na gestão da propriedade compartilhada pela família, atividade agropecuária como principal fonte geradora de renda e uma relação particular mantida pelo agricultor familiar com a terra, seu local de trabalho e moradia. Os dados mostraram que mais de 70% dos alimentos, que abastecem a população brasileira, advém da agricultura familiar, sendo que metade dos estabelecimentos familiares, concentram-se na região Nordeste. Nesse cenário, destacam-se os programas governamentais voltados a esse público, principalmente os financiamentos das atividades produtivas.
Educação ambiental com atividades lúdicas no ensino infantil
Authors: Silva Valquiria Costa Marvila , Raggi Désirée Gonçalves
Published: July 2019

RESUMO

Objetivo: Neste artigo, pesquisou-se sobre a Educação Ambiental com atividades lúdicas no Ensino Infantil com intuito de investigar como a Educação ambiental com atividades lúdicas no ensino infantil contribuem para o desenvolvimento da consciência ambiental das crianças da Educação Infantil. Método: Para tal será realizado um estudo bibliográfico, sobre Educação Ambiental com atividades lúdicas na educação infantil, objeto deste estudo.  Resultados: As atividades lúdicas constituem um recurso pedagógico eficaz, e contribui para o desenvolvimento da consciência ambiental das crianças da educação infantil, ensinando desde cedo a importância de preservar o meio ambiente, despertando autonomia, criticidade e responsabilidade. As atividades lúdicas tornaram mais facilmente assimiláveis as informações vivenciadas durante as práticas. Considerações finais:  O ensino de Educação Ambiental com atividades lúdicas em espaços educativos sustentáveis, visando a participação das crianças na Educação Infantil torna-se uma aprendizagem permanente e que tem o objetivo de estabelecer valores que contribuam para a transformação humana e social, acarretando mudanças de hábitos e de atitudes relacionados à preservação.
Oficinas Terapêuticas: Relato de Experiência sobre os Instrumentos de Cuidado Relacionados ao Empreendedorismo em um CAPS no Estado do Pará
Authors: Sousa Maiza Silva de , Alves Ana Beatriz Sousa , Penha Juliana de Fátima Almeida da , Cuimar Karen Alessandra de Jesus , Santos Márcio Yrochy Saldanha dos , Mourão Karollyne Quaresma
Published: July 2019

Objetivo: Relacionar o empreendedorismo social às oficinas terapêuticas a partir de uma experiência de acadêmicos de enfermagem em um Centro de Atenção Psicossocial (CAPS). Métodos: Trata-se de estudo descritivo, exploratório, observacional, o qual seguiu a metodologia da problematização do Arco de Maguerez. A pesquisa foi realizada em um CAPS modalidade III, situado em um bairro de classe média em Belém, Pará. Resultados e Discussões: As oficinas terapêuticas funcionam como instrumento de cuidado em saúde mental, nas quais são fortalecidos os vínculos entre os usuários e profissionais, bem como são valorizadas e respeitadas às individualidades de cada um, dando espaço para expressão e exteriorização de pensamentos e sentimentos, colaborando com seu projeto terapêutico singular e sua reinserção social. Diante da falta de recursos para manter as oficinas terapêuticas realizadas no CAPS, foi proposta a criação de uma loja virtual cujo objetivo voltava-se à venda dos produtos customizados pelos próprios usuários, e consequentemente arrecadar fundos para dar continuidade a esse recurso terapêutico. Conclusão: A implantação do empreendedorismo no CAPS, através da loja virtual, pode propiciar o incentivo à execução das oficinas terapêuticas e dar continuidade a outras atividades desenvolvidas no CAPS.
Integração ensino-serviço: as experiências e fragilidades na atenção básica
Authors: Brayde Deborah Holanda da Silva , Silva José Antônio Cordero da , Franco Santino Carvalho
Published: July 2019

Objetivo: Analisar as experiências e opiniões dos docentes da atenção básica, em relação à prática de integração ensino-serviço. Métodos: Trata-se de uma pesquisa qualitativa e descritiva, na Universidade do Estado do Pará (UEPA), com docentes do módulo de Gestão, integração, ensino e comunidade (GIESC), através de entrevista com 15 perguntas e utilizando-se a técnica de análise de conteúdo. Resultados: Os resultados obtidos estavam relacionados a ausência de infraestrutura física e segurança nos locais de prática, falta de integração das atividades de ensino e assistência e ausência de maior capacitação dos docentes e aplicação de atividades à realidade da comunidade. As atividades do GIESC deveriam ser mais integradas a assistência nas Unidades de saúde; a instituição de ensino deveria ser mais participativa no sentido de desenvolver mecanismos de melhorias aos locais de prática, como também na formação docente, o retorno à comunidade deveria ter mais enfoque de intervenção e não apenas diagnóstico da realidade vivenciada. Conclusão: A metodologia de integração ensino-serviço é uma boa estratégia de formação médica, permitindo o alcance do perfil do egresso sugerido pelas diretrizes, mas que precisa ser melhor adequada dentro da UEPA, através de melhor planejamento das atividades e maior participação da Universidade nesse processo.
Dermatoethics in the Selfie Era
Authors: Travis Skylar N , Zambito Jeanette R
Published: July 2019

Not available.
Isotretinoin induced nail fold pyogenic granuloma resolution with combination therapy: A case report and review of the literature
Authors: Bellew Jonathan , Taylor Chad , Daulat Jaldeep , Mackey Vernon
Published: July 2019

Pyogenic granulomas are vascular hyperplasias presenting as red papules, polyps, or nodules on the gingiva, fingers, lips, face and tongue of children and young adults.  Most commonly they are associated with trauma, but systemic retinoids have rarely been implicated as a causative factor in their appearance.  We present a case of spontaneous eruption of multiple pyogenic granulomas of the bilateral periungal fingers in an otherwise healthy adolescent male undergoing isotretinoin therapy for severe nodulocystic acne. These pyogenic granulomas did not resolve spontaneously with discontinuation of isotretinoin, or first line therapeutic modalities. Their resolution did occur with administration of intralesional steroids and ablation with silver nitrate.
Cultural Interests of a Sustainable City in the Context of Regional Welfare: Novo­uralsk Urban District
Authors: Efimets Maria A. , Merzlov Nikita G. , Shapovalov Dmitry V.
Published: July 2019

The article considers the problems of cultural development of the region (Novouralsk Urban District), interests of the elite and achieving sustai­nability in interaction of the social groups in cultu­ral sphere. They are in line with the broad and relevant problem of implementation of the concepts of “sustainable” (“smart”) city, formed in the early 2000s. The article pays particular attention to the sociocultural po­licy of regions, which is considered in a broad sense, in the context of relations, norms and values cultivated in society and penetrating all fields of its life. The authors focus on the relationship of culture and quality of life. There are analyzed the assessment of factors and barriers to the implementation of positive practices of public-private and social partnership, which are gi­ven by officials of local government and business leaders. The authors give the data of the study conducted in the Novouralsk Urban District in 2017 — 2018, which reveals cultural interests of the municipal elite. People responsible for making decisions in the deve­lopment and implementation of the state cultural poli­cy until 2030 relate to this social category. The article summarizes the answers of 106 respondents belon­ging to this circle. The study results reflect such important characteristics as responsibility of the elite, influence of professionalism on the level of decision-making, human qualities, family and community relations, relations of personal devotion and patronage (which can influence on decision-making) in the organizations where the elite representatives work. More than 1,000 answers of the responding residents of the Novouralsk Urban District demonstrate the relative satisfaction of the closed city’s population with the activities of its cultural institutions.

The article substantiates the potential opportunities to ensure a consensus of interests of civil society, go­vernment and business in the formation of corporate policy strategies, as well as the elaboration and implementation of sustainable city development tactics.
National Project “Culture”: Targets and Key Results
Authors: Editorial Article
Published: July 2019

Announcement
Music Store as a Socio-Cultural Phenomenon
Authors: Shabshaevich Elena M.
Published: July 2019

The subject of this article is the role and place of music store as a phenomenon in cultu­ral history. It is located “at the intersection” of historical and socio-cultural musicology but it has not been previously studied from this perspective. The relevance of the topic is related to the fact that the study of the music store phenomenon in all versati­lity gives an opportunity to have a new look at different aspects of musical and social life: history of performing art, concert practice, music management, development of music instruments, book and music publishing. It covers the emergence of music stores (based on bookstalls with an expanded pro­duct range, publishing houses, factories for production of musical instruments); their locations as well as different aspects of functioning (including in the system of music management, edu­cation and enlightenment). On the example of the most famous stores of Moscow and Petersburg of the end of the 18th — beginning of the 20th century, it is shown that music stores played a strongly pronounced culture spreading role in the history of Russian culture. In particular, reading rooms and libraries were organized at music stores; concerts were organized with their mediation; skilled staff of the music industry grew in their depths. There is noted that the cultural function of music store was particularly evident in the provinces where it would become a noticeable cultural and intellectual centre. The article indicates main directions of further research in this and related fields of knowledge; traces the fate of this institution in our days: changing the forms of work, going from offline to online space.
Nano-thin 2D Soft Materials – Design Principles and Prospects
Authors: Vybornyi Mykhailo , Yu Hao , Häner Robert
Published: July 2019

Established less than a decade ago, the fascinating field of two-dimensional (2D) soft materials is advancing continuously towards widespread recognition. After demonstrating the feasibility of obtaining nano-thin supramolecular sheets and morphologically related tubular objects, considerable
efforts are being undertaken to explore the functional potential of soft nanosheets. Self-assembly is a major tool for the controlled formation of nanometre-sized 2D objects. In this account, we share our current understanding of the structural requirements to direct the self-assembly of water-soluble,
negatively charged oligomers in 2D. The discussion covers some promising areas of utilization such as the reporting of weak mechanical perturbations, the assembly of light-harvesting antennae, the transfer of excitation energy and the polymerization of pre-organized assemblies. The systems
presented in this work illustrate the potential of 2D supramolecular materials as complementary systems to their covalent counterparts.
Progress in Synthetic 2D Polymers Obtained at the Air/Water Interface
Authors: Schlüter Dieter A.
Published: July 2019

Recent breakthroughs in the single crystal approach to synthetic 2D polymers have shifted the limelight onto these long-range ordered sheet-like polymers synthesized at the air/water interface, where one obtains them as laterally macroscopic monolayers without the need for exfoliation.
The article presents the most recent monomers for this approach and shows an important analytical development in the field of structure elucidation as well as findings relevant to potential applications. The analytical development concerns an indirect method to establish crystallinity of 2D
polymer monolayers based on a combination of tip-enhanced Raman spectroscopy and a crystallization model. The more application-oriented aspects concern the use of ordered 1–1.5 nm thick monomer arrays for laser-triggered writing and for a novel type of lithography both based on a two-dimensional
polymerization.