bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH PENGELAKAN PAJAK DAN IMPLEMENTASI PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
Authors: Suyanto Lie
Published: October 2020

Dalam APBN Indonesia, pajak mempunyai kontribusi yang sangat besar terhadap pembiayaan negara. Kontribusi penerimaan pajak terhadap sumber pendanaan negara dari tahun ke tahun selalu mengalami peningkatan. Sistem perpajakan yang diimplementasikan di Indonesia saat ini adalah self  assessment system, Wajib Pajak diberi kepercayaan sepenuhnya untuk menghitung, memperhitungkan, membayar, dan melaporkan sendiri kewajiban perpajakannya. Kunci utama dalam penerapan self assessment system akan efektif apabila kondisi kepatuhan sukarela (voluntary compliance) pada masyarakat telah terbentuk.Rasio penyampaian Surat Pemberitahuan (SPT) Tahunan PPh Wajib Pajak yang masih rendah di KPP Pratama Bandung menimbulkan permasalahan dan pertanyaan seberapa besarkah pengelakan pajak dan implementasi peraturan perpajakan memiliki pengaruh terhadap tingkat Kepatuhan Wajib Pajak. Penelitian ini bertujuan dengan mengetahui pengelakan pajak dan implementasi peraturan perpajakan diharapkan terciptanya suatu korelasi terhadap tingkat Kepatuhan Wajib Pajak. Hipotesis yang ditetapkan adalah pengelakan pajak dan implementasi peraturan perpajakan berpengaruh secara simultan maupun parsial terhadap Kepatuhan Wajib Pajak.Penelitian ini dilakukan di Kantor Pelayanan Pajak (KPP) Pratama se-Kota Bandung. Unit analisis dalam penelitian ini adalah Wajib Pajak Badan dan Wajib Pajak Orang Pribadi yang terdaftar sebanyak 341.444 pada Kantor Pelayanan Pajak Pratama se-Kota Bandung. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 400 Wajib Pajak dalam penelitian ini dengan rincian 37 Wajib Pajak Badan dan 363 Wajib Pajak Orang Pribadi. Teknik  pengumpulan data primer yang dipergunakan melalui penyebaran kuesioner. Analisa data yang digunakan dalam penelitian ini adalah metode analisis regresi berganda (multiple regression analysis) dengan menggunakan program Statistical Package for Social Science (SPSS). Berdasarkan hasil analisis yang dilakukan, maka diperoleh kesimpulan bahwa pengelakan pajak memiliki pengaruh negatif dan implementasi peraturan perpajakan  memiliki pengaruh positif yang signifikan terhadap tingkat Kepatuhan Wajib Pajak.
ANALISIS PENERAPAN PPH PASAL 15 ATAS JASA PELAYARAN DALAM NEGERI DI CV TANJUNG EXPRESS
Authors: Lestari Ayu dwi , Afifah Nurul , Paramita Mahardian Hersanti
Published: October 2020

CV Tanjung Express merupakan salah satu perusahaan yang bergerak dalam bidang jasa pelayaran angkutan sungai dan danau di Kabupaten Tarakan atas pengangkutan orang dan atau barang yang dikenakan Pajak Penghasilan Pasal 15. CV Tanjung Express menjalankan pengoperasian speed boat sebanyak 3 buah yang beroperasi di Wilayah Kabupaten Tanjung Hilir-Tarakan. Penelitian ini bertujuan untuk mengetahui penerapan Pajak Penghasilan Pasal 15 atas jasa pelayaran dalam negeri di CV Tanjung Express. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif kualitatif. Penelitian ini menggunakan Data Primer berupa wawancara dengan Ibu Fatimah dan Bapak Edy dan Data Sekunder berupa dokumentasi, catatan dan bukti pembayaran. Hasil dari penelitian menunjukkan bahwa perhitungan yang dilakukan oleh CV Tanjung Express menggunakan tarif sebesar 1,2% dari peredaran bruto. Penyetoran dilakukan sebelum tanggal 15 bulan berikutnya setelah masa pajak berakhir, dan pelaporan yang dilakukan oleh CV Tanjung Express menggunakan Surat Pemberitahuan Masa (SPT) melalui aplikasi e-filling sebelum tanggal 20 bulan berikutnya setelah masa pajak berakhir. CV Tanjung Express melakukan kewajiban perpajakannya sesuai dengan ketentuan yang berlaku.Kata Kunci: Penerapan  pajak, PPh  Pasal  15, Pelayaran  Dalam  Negeri
PENGARUH MONEY ETHICS DAN KEMUNGKINAN TERDETEKSINYA KECURANGAN TERHADAP PERSEPSI ETIKA TAX EVASION DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERASI (Studi pada WPOP di Surabaya Barat)
Authors: Mawarista Sindy , Aulia Yoosita
Published: October 2020

Penelitian ini bertujuan untuk mengetahui pengaruh money ethics dan kemungkinan terdeteksinya kecurangan terhadap persepsi etika tax evasion dengan religiusitas sebagai variabel moderasi. Penelitian ini menggunakan jenis data primer yang diperoleh dari penyebaran kuesioner online melalui google formulir. Metode pengambilan sampel yang digunakan adalah purposive sampling. Sampel pada penelitian ini berjumlah 46 wajib pajak orang pribadi yang melakukan kegiatan usaha dengan omzet diatas 4,8 M per tahun, di Surabaya Barat. Metode analisis untuk menguji hipotesis dalam penelitian ini adalah moderated regression analysis (MRA) dengan menggunakan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa: (1) Money ethics berpengaruh terhadap persepsi etika tax evasion, (2) Kemungkinan terdeteksinya kecurangan berpengaruh terhadap persepsi etika tax evasion, (3) Religiusitas tidak mampu memoderasi pengaruh money ethics terhadap persepsi etika tax evasion, dan (4) Religiusitas mampu memoderasi pengaruh kemungkinan terdeteksinya kecurangan terhadap persepsi etika tax evasion.
THE EFFECTIVENESS OF JIGSAW ON READING COMPREHENSION OF ANALYTICAL EXPOSITION TEXT
Authors: Hidayati Febriana , Rohayati Dedeh
Published: October 2020

This paper investigates the effectiveness of Jigsaw on reading comprehension of analytical exposition text. The problems in this research are whether jigsaw has  significant difference in reading comprehension of analytical exposition text between students who are taught by using jigsaw learning and those who are taught by using Grammar-Translation Method and how the participants in the experimental group response toward the jigsaw instruction after the treatment. The population of this research was the eleventh grade student of Senior High School in  Tasikmalaya in the academic year 2016/2017 consisting of 48 students. The instruments, achievement test used to collect data were pre-test and post-test to experimental and control groups. They served to measure students’ reading comprehension of analytical exposition text by using jigsaw . The instrument, questionnaire was used to collect data about the participants’ response towards  using jigsaw  in comprehending analytical exposition text. From the research, it could be obtained the t-observed value was 2.410,  whereas t-critical was 2.021.It means the alternative hypothesis is accepted and the nul hypothesis is rejected. It can be concluded that there is significant difference in reading comprehension of analytical exposition text between students who are taught by using jigsaw learning and those who are taught by using it. Keywords: Jigsaw , reading comprehension, analytical exposition text
ILLOCUTIONARY ACTS OF MAIN CHARACTERS IN DEAD POET SOCIETY AND FREEDOM WRITERS
Authors: Rachmawati Etika , Nashrullah Adiyatsri , Said Iskhak
Published: October 2020

Abstract: This study analyzed speech acts contextualized in Dead Poet Society and Freedom Writers. This study focused on the use of illocutionary acts used by main characters in both movies. In analyzing the data, this study included content analysis. In this regard, three research questions are addressed: 1) What dominant types and functions of illocutionary acts are uttered by the main characters in certain contextual scenes in both movies? 2) What are the intended meanings of those illocutionary acts?, and 3) How frequently are the illocutionary acts used in both movies? The collected data included 97 utterances of the main character in the Dead Poet Society and 84 utterances in the Freedom Writers which contain illocutionary acts in certain scene contexts. The findings revealed that the kinds of illocutionary acts on both films consisted of five kinds: assertive (representative), directive, commissive, expressive, and declarative.  Moreover, the second result of the study showed that the most frequently illocutionary acts used by the main characters in both movies were suitable with its movie scene contexts. Thus, the intended meaning of the main characters are well described and understandable by the viewers. The third result showed the different percentage of the use of illocutionary acts classification expressed by the main characters in both movies. The most frequently used illocutionary in Dead Poet Society is representative (47.06%) which emphasized on informing (30.59%), and directive (45.87%) in Freedom Writers which emphasized on asking (21.10%). Pedagogically, the findings above recommend that the lecturers develop their creativity in teaching pragmatics (sociolinguistics) to improve teaching and learning process by adapting other relevant sources such as movies. Key words: Illocutionary acts, Main Character, Movie
MALE-FEMALE EFL STUDENTS’ PERCEPTION ON THE USE OF AUDIO VISUAL AIDS TO IMPROVE THEIR VOCABULARY MASTERY
Authors: Fauziah Firda , Rachmawati Etika , Misbahudin Misbahudin
Published: October 2020

This study attempted to investigate male-female EFL students’ perception on the use of audio visual aids in learning vocabulary mastery. The aims of this study were to finding out the male EFL students’ perception on the use of audio visual aids in learning vocabulary, the female EFL students’ perception on the use of audio visual aids in learning vocabulary, and how audio visual aids help students in improving their vocabulary mastery. The participants were 19 students at the tenth grade students in one of senior high schools in Ciamis. This study employed one type of qualitative strategies that was using case study. The writer used three instruments to gain the data, they were questionnaire, interview and observation. The result for the first question asserted that male students perceive the use of audio visual aids was good to be used in learning process, especially in learning vocabulary. Moreover, the result for the second question revealed that female students perceive audio visual aids have some benefits in learning process, especially in learning vocabulary. Then, the result for the third question asserted that audio visual aids help the students in improving their vocabulary mastery. It can be concluded that male-female EFL gave positive perceptions toward the use of audio visual in learning vocabulary and audio visual aids help the students to improve their vocabulary mastery. Besides, it is suggested for the English teacher, it is hoped that this study could be a new way in giving the new situation in the classroom. Moreover, it is suggested for the students because the most students feel helped in learning process, especially in learning vocabulary by using audio visual aids. For further researchers, the result of this study can be used as reference in the same field with the different interest.Keywords: perception, gender, audio visual aids, vocabulary, vocabulary mastery
A TRANSITIVITY ANALYSIS OF MALE AND FEMALE STUDENTS’ FINAL DRAFT OF CRITICAL RESPONSES PARAGRAPH TO LITERATURE
Authors: Hadiyati Nia Siti , Said Iskhak , Sugiarto Bambang Ruby
Published: October 2020

This study aims at investigating the realization of transitivity particularly process, participant and circumstance types realized in male and female students’ final draft of critical response paragraph to literature. A descriptive qualitative method was employed in analyzing and interpreting the whole data. Furthermore, eight students’ final draft of critical response paragraph to literature which were categorized into male and female students’ critical response paragraph. The findings showed that (1) most of the male and female students were able to realize the transitivity in which the transitivity was realized through the clauses that construct meaning of every single text. (2) Most dominant process realized in eight texts were material process, while actor and goal became the most dominant participants realized and circumstance of location became the most dominant circumstance realized in every single text. However, male students were tend to use the material process in their texts. This study concludes that even though the text were categorized into male and female students’ text, most of the text had realized correctly transitivity while both male and female students’ final draft of critical response paragraph to literature, material process dominantly emerged in the text. Finally, this study suggests English teachers and lecturers to refer the transitivity as a method which can be applied to check whether the students had correctly written critical response or not. Keywords: transitivity, critical response, literature
STUDENTS’ BACKGROUND TOWARDS LEARNING ENGLISH OUT OF CLASSROOM SETTING
Authors: Thoyyibah Luthfiyatun
Published: October 2020

There have been many facts showed that senior high school students in Indonesia faced some problems in learning English at school. Because of that, students try to seek a solution which offered outside the class, commonly known as independent language learning. Because there are limited studies elaborated activity of learning English out of school context, thus this paper aims to explore what kind of activity that the senior high school students choose for learning English out of the school context. This study employed qualitative descriptive study. Data were drawn from questionnaires that were disseminated to 40 students of state and private senior high schools, in order to respond with their own views. Based on the findings of this study, activity of learning English that mostly conducted by students from state school is attending extra course while most of students from private school prefer individual learning. According to the findings, this study recommends the further study of the similar field involving a bigger number of respondents and enrichment of the theory. Keywords: state school, private school, independent learning, extra course
AN ANALYSIS OF ENGLISH DEPARTMENT STUDENTS' ABILITY IN WRITING ARGUMENTATIVE ESSAY
Authors: Fitriani Yesi , Mulyadi Mulyadi , Jayanti Fernandita Gusweni
Published: October 2020

The purpose of this research is to describe the English Department students' ability in writing an argumentative essay. The research is designed as a descriptive quantitative method. The population of the research is the fourth semester students of English Department at Universitas Bengkulu in academic year 2018/2019. This research used random sampling technique in deciding the sample. The samples were 26 students. The students were asked to write an argumentative essay within 100 minutes. The students writings were analyzed by using assessment rubrics adapted from Schwalm (2007) and Jacobs et.al (1981) which consists of introduction, body paragraph, conclusion, language use, and mechanics. The result shows that students ability in writing argumentative essay is fair. From the final scores it could be seen that there was one student (3.8%) got very good grade, then 11 students (42.3%) got good grade, the most of the students or 12 students (46.2%) got fair grade, the rest of them or 2 students (7.7%) got poor grade. Keywords: analysis, writing, argumentative essay
CLASSROOM ACTIVITIES BASED ON MULTIPLE INTELLIGENCE THEORY IN ENGLISH LANGUAGE TEACHING 2013 CURRICULUM FOR SEVENTH GRADE
Authors: Feradepi Dea , Sofyan Dedi , Kasmaini Kasmaini
Published: October 2020

The purpose of this study was to analyze whether schools had implemented the 2013 curriculum system such as the Bengkulu City 11 Junior High School in the learning process in classroom activities using multiple intelligence theories. This research was designed as a descriptive qualitative method. The population and sample of this study were English language teachers at SMPN 11 Bengkulu Cityin seventh grade. Data was collected using observations checklist and video recorder that were used to assist researchers in analyzing forms of observation checklist. The results of the study showed several continuations implemented from the three teachers, namely 100% linguistics, 66.7% visual and 66.7% body intelligence. Linguistic intelligence was the dominant one. from three teachers who taught in seventh grade with the same material namely descriptive text, the results showed, teacher A asked for three linguistic, visual and body intelligences, teacher B applied one linguistic intelligence and teacher C used three linguistic, visual, and body intelligences. The results show from the three teachers implemented linguistic intelligence more often in teaching English. Because in English lesson oriented to linguistic. Keywords:multiple intelligence, English teacher
THE ANALYSIS OF STUDENTS’ ABILITY IN WRITING SHORT STORIES
Authors: Adeani Ikin Syamsudin
Published: October 2020

This researchis aimed to determine the students’ ability of Indonesian Education Study Program,Faculty of Teacher Training and Education, Galuh Ciamis University, in writing short stories. The students are still lack of studying the literary of short story, instead they tend to read the popular short stories. The method used in this research is descriptive method. The results of this study are as follows. First, to obtain the clear illustrationwhether the students are able to write literature short stories or popular short stories. Second, to position their short stories in the development of Indonesian short stories, especially among students. Keywords: analysis, writing short story, literary short stories, popular short stories
Drug Reaction with Eosinophilia and Systemic Symptoms associada ao Alopurinol: um relato de caso
Authors: Pinto Luelen da Silva , Leme Arthur Vinícius da Costa Paes , Camargo Brendha , Da Silva Bruna Moreira , Santos Camila Teresa da Silva , Junior Wilson Cunha
Published: October 2020

Objetivo: Relatar um caso de Drug Reaction with Eosinophilia and Systemic Symptoms (DRESS) associada ao Alopurinol, uma vez que se trata de uma condição clínica rara e está associada a elevada morbimortalidade. Detalhamento do caso: Paciente mulher, 69 anos, internada em hospital terciário do interior de São Paulo, com febre há 10 dias e exantema difuso por todo corpo associado a prurido generalizado. Aos exames laboratoriais, havia eosinofilia e leucocitose. Fazia uso do medicamento Alopurinol há três meses. Iniciou-se o tratamento com corticoterapia, apresentando melhora parcial do exantema. No oitavo dia de internação, foi feita a hipótese de síndrome DRESS e aumentada a dose de prednisona, com melhora completa do quadro. A biópsia de pele demonstrou achado histológico discretos e inespecíficos. Paciente recebeu alta com encaminhamento para seguimento ambulatorial, com a finalidade do desmame da corticoterapia. Considerações finais: O reconhecimento e tratamento precoces da doença são essenciais para melhorar o prognóstico dos pacientes doentes e consequentemente diminuir a morbimortalidade da doença.
Almighty saying: (We offered the Trust" al'amana" …) an analytical study and faith indications
Authors:   United Arab Emirates University (UAEU), Al-Ain, UAE, kharma Marwa Mahmoud , Arafat Omar
Published: October 2020

This research deals with the study of a noble verse that raises questions about its understanding; As it relates to offer the Trust "al'amana" to God’s creation, accepting it from some and not accepting it from others. The study aims to clarify the meaning of the offer, the trust and the bear it. And the research has been divided into two topics: The first: the analytical study of the noble verse, and it contains four demands: The first: what the offer is, how it is, and its time. The second: What is Trust and what it means to carry the heavens, the earth, the mountains, and the human being to it. And the third: the meaning of declined to bear it and feared it from the heavens, the earth, and the mountains. And the fourth: the meaning of the fact that a person is unjust and ignorant, then came the second topic to explain: The faith indications of the noble verse: It includes three demands: The first: the manifestations of divine power and mercy in this verse. The second: the explanation of holding a person accountable for his burden of trust. And the third: the honor of slavery and the benefits of carrying trust to the human being. Then a conclusion with the most prominent results, including: that the offer to the heavens and the earth and the mountains was not an obligatory proposition, but rather an offer of choice, so they declined to bear it underestimating themselves and not arrogance to obedience, and that honesty is everything that is entrusted to him, in terms of orders and prohibitions and matters of religion and the world, and the entire Sharia is trust, and human has taken it as an honor for him, and God has promised to help him in carrying it, and that slavery is a great honor for the servant, so carrying us to trust was to complete our existence, raise our status, and achieve our happiness in this world and the hereafter.
Catalysis of Hydrazone and Oxime Peptide Ligation by Arginine
Authors: Ollivier Nathalie , Agouridas Vangelis , Snella Benoît , Desmet Rémi , Drobecq Hervé , Vicogne Jérôme , Melnyk Oleg
Published: October 2020

Hydrazone and oxime peptide ligations are catalyzed by arginine. The catalysis is assisted intramolecularly by the side-chain guanidinium group. Hydrazone ligation in the presence of arginine proceeds efficiently in phosphate buffer at neutral pH but is particularly powerful in bicarbonate/CO2 buffer. In addition to acting as a catalyst, arginine prevents the aggregation of proteins during ligation. With its dual properties as nucleophilic catalyst and protein aggregation inhibitor, arginine hydrochloride is a useful addition to the hydrazone/oxime ligation toolbox.
Visualizing Ligand-Mediated Bimetallic Nanocrystal Formation Pathways with In Situ Liquid Phase Transmission Electron Microscopy Synthesis
Authors: Wang Mei , Leff Asher , Li Yue , Woehl Taylor
Published: October 2020

Colloidal synthesis of alloyed multimetallic nanocrystals with precise composition control remains a challenge and a critical missing link in theory-driven rational design of functional nanomaterials. Liquid phase transmission electron microscopy (LP-TEM) enables directly visualizing nanocrystal formation mechanisms that can inform discovery of design rules for colloidal multimetallic nanocrystal synthesis, but it remains unclear whether the salient chemistry of the flask synthesis is preserved in the extreme electron beam radiation environment during LPTEM. Here we demonstrate controlled in situ LP-TEM synthesis of alloyed AuCu nanoparticles while maintaining the molecular structure of electron beam sensitive metal thiolate precursor complexes. Ex situ flask synthesis experiments showed that nearly equimolar AuCu alloys formed from heteronuclear metal thiolate complexes, while gold-rich alloys formed in their absence. Systematic dose rate-controlled in situ LP-TEM synthesis experiments established a range of electron beam synthesis conditions that formed alloyed AuCu nanoparticles with similar alloy composition, random alloy structure, and particle size distribution shape as those from ex situ flask synthesis, indicating metal thiolate complexes were preserved under these conditions. Reaction kinetic simulations of radical-ligand reactions revealed that polymer capping ligands acted as effective hydroxyl radical scavengers during LP-TEM synthesis and prevented metal thiolate oxidation at low dose rates. In situ synthesis experiments and ex situ atomic scale imaging revealed that a key role of metal thiolate complexes was to prevent copper atom oxidation and facilitate formation of prenucleation cluster intermediates. This work demonstrates that complex ion precursor chemistry can be maintained during LP-TEM imaging, enabling probing nanocrystal formation mechanisms with LP-TEM under reaction conditions representative of ex situ flask synthesis.
Calculating Transfer Entropy from Variance-Covariance Matrices Provides Insight into Allosteric Communication in ERK2
Authors: Garcia Michel Luisa , Keirns Clara , Ahlbrecht Benjamin , Barr Daniel
Published: October 2020

Transfer entropy methods provide an approach to understanding asymmetric information flow in coupled systems, with particular application to understanding allosteric interactions in biomolecular systems. Transfer entropy analysis holds the potential to reveal pathways or networks of residues that are coupled in their information flow and thus give new insights into folding and binding dynamics. Most current methods for calculating transfer entropy require very long simulations and almost equally long calculations of joint probability histograms to compute the information transfer that make these methods either functionally intractable or statistically unreliable. Available approximate methods based on graph and network theory approaches are rapid but lose sensitivity to the chemical nature of the biomolecules and thus are not applicable in mutation studies. We show that reliable estimates of the transfer entropy can be obtained from the variance-covariance matrix of atomic fluctuations, which converges quickly and retains sensitivity to the full chemical profile of the biomolecular system. We validate our method on ERK2, a well-studied kinase involved in the MAPK signaling cascade for which considerable computational, experimental, and mutation data are available. We present the results of transfer entropy analysis on data obtained from molecular dynamics simulations of wild type active and inactive ERK2, along with mutants Q103A, I84A, L73P, and G83A. We show that our method is consistent with the results of computational and experimental studies on ERK2, and we provide a method for interpreting networks of interconnected residues in the protein from a perspective of allosteric coupling. We introduce new insights about possible allosteric activity of the extreme N-terminal region of the kinase, which to date has been under-explored in the literature and may provide an important new direction for kinase studies. We also describe evidence that suggests activation may occur by different paths or routes in different mutants. Our results highlight systematic advantages and disadvantages of each method for calculating transfer entropy and show the important role of transfer entropy analysis for understanding allosteric behavior in biomolecular systems.
Developing a Generalized Model for Compartmentalization of Organometallic Catalysis
Authors: Jolly Brandon , Liu Chong
Published: October 2020

Compartments can improve the efficiency of cascade reactions through retainment of ephemeral intermediates by minimizing competing elimination pathways. Numerous examples of compartments exist in biocatalysis, one such example being oxygen sensitive nitrogenases in microbes, where the enzyme is spatially located in an anaerobic domain to prevent deactivation. Recently, extensive efforts have been devoted to developing models and guiding design principles for compartmentalization of biocatalytic cascades. However, little to no effort has been devoted to analyzing compartmentalization of organometallic catalytic cycles from a theoretical perspective, which reasonably may benefit from compartmentalization given their numerous, common deactivation pathways. Herein, we develop a mathematical model for compartmentalization of a general three step organometallic catalytic cycle operating within a nanowire array electrode as an example nanostructure. Under the same kinetic parameters, the model predicts that compartmentalization enhances key reaction metrics, being intermediate elimination/outflux, reaction conversion, and turnover frequency in comparison to a non-compartmentalized cycle. We show that tuning mass transport through variation of nanostructure geometry is a viable approach to optimizing the turnover of a solution cascade reaction. Furthermore, we demonstrate that elimination reactions occurring outside of the compartment establish a concentration gradient that with feasible diffusive conductance, augments intermediate outflux. We posit that a well designed nanostructure will circumvent this issue even with fast eliminations. The model serves as a starting point and may be adapted to suit any organometallic catalytic cycle and nanostructure geometry.
El sistema alemán de formación profesional
Authors: Apáez Pineda Oscar
Published: October 2020

El propósito de este trabajo es analizar el sistema alemán de formación profesional bajo una óptica jurídica, ya que, en el pasado lustro se logró un 95% de inserción laboral juvenil, generando la pregunta: ¿De qué manera se desarrolla y cómo funciona el sistema de formación profesional ? Se desarrolla una investigación documental, guiada por el método deductivo que parte de la descripción del sistema educativo alemán, continua con el análisis y descripción del sistema de formación profesional y la protección que se establece en el Código Social; por último, se ofrecen las refl exiones finales para su discusión.
Editorial
Authors: Pompa Dávalos María Elena
Published: October 2020

Editorial
Incorporación de competencias investigativas, para mejorar la formación académica de los estudiantes del primer ciclo de la carrera de Sociología de la Universidad de Guayaquil
Authors: Garcés Miranda César Lincoln , Bermúdez Sarguera Rogelio
Published: October 2020

El presente trabajo científico aborda uno de los problemas actuales en relación con la formación de competencias investigativas en estudiantes de la carrera de Sociología. Se enfoca el tema concerniente al diseño de una estrategia para la formación de competencias investigativas en los estudiantes mediante la integración de los componentes académicos, laboral e investigativo, durante el primer ciclo. El método fundamental teórico empleado apuntó al análisis - síntesis, debido a la necesidad durante la revisión bibliográfica de la descomposición de las competencias investigativas a los efectos de determinar cuáles eran las esenciales a desarrollar en los estudiantes a través de la estratega que se propone. El resultado más relevante es la creación de las “Comunidades Investigativas” como estrategia metodológica a través de la integración de los componentes académicos, laboral e investigativo. La población de la comunidad universitaria, colaboró en forma total a cada una de las actividades académicas formuladas por el maestrante y su participación fue determinante en el desarrollo de las encuestas y en la obtención de los resultados, se logró comprobar la utilidad verdadera de la hipótesis o supuesto y los porcentajes estadísticos permitieron seguir adelante en la investigación, culminando con la guía orientadora para potenciar la formación académica de los estudiantes, motivando al estudio de las competencias investigativas.
La inocuidad en el proceso productivo del cacao en las Mipymes
Authors: Aguirre Rodríguez Carlos Gonzalo
Published: October 2020

El presente estudio de investigación tiene por objetivo probar que la inocuidad, referida a la seguridad que presenta un producto al momento del consumo humano, en el proceso productivo del cacao en las Mipymes influye en su mejora de manera continua, centrándose en la revisión y compilación de información pertinente, considerando publicaciones importantes, por tanto se trata de una revisión bibliográfica de referencia, no experimental, a través de la cual se encontró que existe una relación estrecha entre la gestión de la calidad, estrictamente vinculada a la inocuidad en el proceso de producción del cacao y la mejora continua del mismo, tomando en cuenta principalmente los aportes de las normas para el control de la calidad ISO 22000, de la Organización Mundial de la Salud, literaturas relacionadas con la economía y el control de calidad en procesos de producción y artículos científicos disponibles. Así mismo, se valoran los procesos productivos con los siguientes indicadores: buenas prácticas de manufactura, análisis de peligro y puntos críticos de control, benchmarking, que tienen relación directa con la inocuidad dentro del proceso. Concluyendo que la intervención de la Gestión de calidad, a través de los indicadores de gestión de calidad, los cuales están íntimamente relacionados con la inocuidad de los productos, influyen en el control y mejora de los procesos productivos en las pymes de industrialización del cacao.
An investigation of sukuk in the gcc countries
Authors: GEDİKLİ Ayfer , ERDOĞAN Fatma , TAŞ Cihan Yavuz
Published: October 2020

Since the 1970s, the GCC (Gulf Cooperation Council which is composed of Saudi Arabia, UAE, Qatar, Bahrain, Kuwait, and Oman) members succeeded to have economic development through their natural resource endowment. Nevertheless, starting from the 2000s, they have been struggling with local and international economic and political shocks. It became indispensable to diversify their economies to protect their economies from unexpected external shocks. Islamic financial instruments, particularly sukuk offers alternative solutions to these countries. In this vein, this study focuses on sukuk and its possible role in the macroeconomic performance and sustainable economic growth of the GCC. As a relatively new Islamic financial instrument, sukuk was first issued in 2001-2002 for drawing funds from international funds. Since then, sukuk became one of the most crucial Islamic financial instrument in passing 20 years. The aim of this study is to pinpoint the benefits of sukuk practices for the the GCC economies and analyze how sukuk can contribute to the economic growth in the member countries. The anaysis will be based on the case study. It is concluded that sukuk market has a great potential to contribute to the macroeconomic performance of the GCC. Development of sukuk markets in the GCC will not only promote the financial inclusion but also induce economic growth.
MORTGAGE FINANCING AND HOUSING DEVELOPMENT IN NIGERIA
Authors: Udoka Chris O. , Kpataene Mary
Published: October 2020

This study examined mortgage financing and housing development in Nigeria. The main focus of this research was to ascertain the impact of mortgage loan in housing development in Nigeria. To achieve this objective, data were extracted from CBN statistical bulletin and National Bureau of Statistics from 1990 to 2014. Three hypotheses were formulated and tested using econometric models such as Augmented Dickey-Fuller unit root test, the co-integration tests revealed the existence of a long-run relationship among the variables. The Error Correction Model established causal links and dynamic interactions between variables by granger causality test. The result of the findings showed a significant relationship between mortgage financing and housing development in Nigeria. Variables such as mortgage loan and interest rate had positive and significant impact on housing development while cost of building had a negative effect on housing development in Nigeria. Further findings revealed that mortgage bank deposit had positive effect on mortgage investment while inflation had a negative effect on mortgage investment. The study recommended that mortgage institution in Nigeria should develop strategies to mobilize more deposits and explore new sources of fund such as funds from the capital market via housing bonds, savings and loans from co-operative societies. Government should create an enabling environment for private housing sector in housing development in Nigeria by providing infrastructure and enhancing soundness and competitiveness of mortgage institutions in Nigeria.
THE MARKETING MIX FOR LOW COST HEALTHCARE
Authors: George Julie , Shah Manita D.
Published: October 2020

The Indian health care industry has a history of dealing with poor doctor-patient ratio, shortage of medical professionals, poor health infrastructure, and low expenditure on healthcare information technology; steep out of pocket spending (OOP), low health insurance coverage, inadequate government spending, poor access to health care facilities and social stigma related to diseases.  The unique mindset and ability for frugality has successfully been applied in offering low cost healthcare of uncompromised quality. While this has been achieved by few innovative entrepreneurs, it is imperative to help the new entrants with the collective experience in dealing with the rural market.

A qualitative study was undertaken. Five Indian organizations, that have earned accolades and awards for successfully innovating for the poor were studied in-depth. The research looked into the challenges faced by the entrepreneurs. The methods and measures that evolved from their operation were analyzed. In order to help marketers learn from the pioneers, the paper has simplified the measures and steps in marketing to the familiar P’s of the marketing mix. In healthcare, the product is tied with service and the need is to work on all the 7P’s is useful. Keywords: frugal, innovation, entrepreneurship, marketing mix, healthcare.
Teacher Political Disclosure in the Trump Era
Authors: Geller Rebecca Cooper
Published: October 2020

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Controversial Decisions Within Teaching Controversial Issues
Authors: Journell Wayne
Published: October 2020

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Increasing Inclusion and Recognition in Education for Democracy
Authors: Camicia Steven
Published: October 2020

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Influence of cardinal directions on corticolous myxomycetes associated with Swietenia macrophylla King
Authors: Policina Monica S. , dela Cruz Thomas Edison E.
Published: October 2020

Barks of living trees serve as a microhabitat for a distinct assemblage of myxomycetes, the corticolous myxomycetes. In this study, we sampled 86 living Swietenia macrophylla trees for bark samples at four cardinal directions (North, East, South, West) to prepare 344 moist chambers. Of these, only 134 moist chambers yielded myxomycetes recorded either as fruiting bodies or plasmodia. Our study also recorded a total of 125 determinable fruiting bodies which were identified as belonging to 22 species, 11 genera, and 7 taxonomic orders and with the most number of taxa recorded in the west (17) and south (14), followed by east (12) and north (11) directions. Eleven taxa were recorded as abundant, with three taxa of Licea having the highest number of records. Comparing species composition, only four species were common in all directions. Following statistical analysis, we did not observe any significant differences between the diversity values per cardinal direction.
Sub-clinical atherosclerosis in hypertension.
Authors: Bashir Farhat , Shams Nadia , Nageen Ayesha
Published: October 2020

Objectives: In the presence of the rising incidence of cardiovascular disease in the developing world, it is imperative to focus on prevention. Many cardio-metabolic risk factors are responsible for development of atherosclerosis in hypertensive patients. It is important to know which factors contribute the most to this condition. Study Design: Cross Sectional study. Setting: Departments of Medicine and Radiology at Creek General Hospital, United Medical and Dental College, Karachi. Period: June 2015 to June 2016. Material & Methods: Planned and the subjects were selected by consecutive sampling. Physical examination data and laboratory reports were obtained. All the subjects underwent Carotid Doppler studies. The data as analyzed on SPSS ver.20.0. Relationship of the variables to CIMT was ascertained by Pearson’s Correlation in both hypertensive and non-hypertensive subjects. P-value of <0.05 was considered significant. Results: All the variables like age, BMI, glycemic indices and the different fractions of the lipid profile were significantly higher in hypertensive patients. CIMT was significantly higher in hypertensive patients. The studied cardiometabolic variables were related to CIMT in both groups of patients but these variables were related more strongly in subjects without hypertension confirming the assumption that hypertension plays a major role in atherosclerosis. Conclusion: Hypertension is one of the most potent modifiable risk factors contributing to atherosclerosis.
Diagnostic accuracy of AIMS-65 clinical scoring system in predicting outcome in patients with upper gastrointestinal bleeding presenting at Tertiary Care Hospital, Karachi.
Authors: Mujtaba Ghulam , Kalwar Hamid Ali , Shaikh Tauqeer , Khalid Muhammad Tanveer , Shaikh Numra , Manzoor Waqas
Published: October 2020

Objectives: To determine the diagnostic accuracy of AIMS-65 clinical scoring system in patients with upper gastrointestinal bleeding by taking mortality as gold standard. Study Design: Cross Sectional study. Setting: Department of Gastroenterology, Liaquat National Hospital Karachi. Period: 6 months from 14th Nov 2018 to 14th May 2019. Material & Methods: All patients who fulfilled the inclusion criteria in the Department of Gastroenterology, Liaquat National Hospital, Karachi were included. After taking informed written consent clinical examination and lab investigations were done to determine the diagnostic accuracy of AIMS-65 clinical scoring system in patients with upper gastrointestinal bleeding by taking mortality as gold standard. Result: Total of 252 patients with UGIB were included. 183 (72.6%) were males & 69 (27.4%) were females, with the mean age was 35.10±7.065 years. The sensitivity, specificity, positive predictive value, negative predictive value and diagnostic accuracy of AIMS 65 scoring system in predicting mortality within 30 days was (77.4%, 84.4, 56.9, 93.3 and 82.93%) in patients with UGIB. Conclusion: In conclusion AIMS 65 score has higher diagnostic accuracy in predicting 30-day mortality in patients with UGIB.
Comparison of laparoscopic cholecystectomy using harmonic scalpel with conventional laparoscopic cholecystectomy in patients of symptomatic gallstones.
Authors: Asif Muhammad , Anwer Muhammad Faheem , Anwaar Muhammad Hasan , Ahmad Shahbaz , Kamran Muhammad , Hayat Saddaqat
Published: October 2020

Objectives: To compare the laparoscopic cholecystectomy using harmonic scalpel with conventional laparoscopic cholecystectomy in patients of symptomatic gallstones in terms of mean operative time and mean intra-operative blood loss. Study Design: Randomized Control trial. Setting: Department of Surgical at Allied Hospital Faisalabad. Period: 6 months Oct 2017 to Mar 2018. Material & Methods: Eighty (80) patients (forty in one group) divided randomly into A (harmonic scalpel group) and B (conventional) group, done under general anesthesia. Total time of operation and blood loss during procedure was noted. Results: Our study showed that mean operative time in Harmonic group (A) was 38.07+5.28 minutes and in Conventional group (B) 63.75+7.62 minutes, (p-value = 0.0001), blood loss in Harmonic group (A) 32.93+8.86ml and 55.53+8.96ml in Conventional group (B), (p-value = 0.0001). Conclusion: It is concluded that the laparoscopic cholecystectomy using harmonic scalpel is significantly better when compared with conventional laparoscopic cholecystectomy in patients of symptomatic gallstones in terms of mean operative time and mean intra-operative blood loss.
Mortality among organophosphate poisoning patients presenting with low Glasgow coma scale score at A Tertiary Care Hospital.
Authors: Ali Muhammad , Kumar Vinod , Ahmed Shafique , Iram Hina , Ahmed Sagheer , Sattar Rukhsana Abdul
Published: October 2020

This study is designed to assess the mortality in OPP patients with low GCS scores. Study Design: Cross Sectional study. Setting: Jinnah Postgraduate Medical Center. Period: From 1st February 2018 to 31st August 2018. Material & Methods: Included patients with low GCS, both genders and age of 18-60 years diagnosed with OPP. Their GCS was calculated and the outcome was determined in terms of mortality. Results: Out of 70 patients, the mean age was 35.2+16.5 years with the majority (62.9%) <30 years. 62.9% of these were males. Most (57.1%) of them presented after ingestion of <15mL of OP, 60% had the poisoning for >60 minutes, and the majority (74.3%) had taken it orally. When the GCS was computed, 81.40% had that of >5, while the mean came out to be 6.64 ±1.43. The mortality rate here was 17.10%. Conclusion: GCS toll can be a helpful and practical tool in assessing the mortality among the patients of OPP. However, because of the limited literature on the subject further studies are recommended to improve its validity.
Impact of anti-inflammatory agent like Bryophyllum pinnatum aqueous extract and diclofenac on blood pressure and creatinine clearance.
Authors: Naqvi Farwa , Imran Iram , Habib Bilal , Sadia Summyia , - Zaib , Sikandar Sultan
Published: October 2020

Objectives: To study the impact of anti-inflammatory agent like Bryophyllum pinnatum aqueous extract and diclofenac on blood pressure and creatinine clearance. Study Design: Experimental study. Setting: Sargodha Medical College, Sargodha, Department of Pharmacy, University of Sargodha. Period: 1st January 2019 to 30th June 2019. Material & Methods: 24 Sprague Dawley rats were obtained and were then divided into four groups. Negative control group (A) contained animals received normal diet while Group B, C and D received diet containing sucrose (20% w/w) to induce hypertension. After that group B (positive control group) received distilled water 0.5 ml was by oral route, group C (Bryophyllum pinnatum group) received Bryophyllum pinnatum aqueous extract 300 mg/ml intraperitoneally and group D received diclofenac 12 mg/kg intraperitoneally as a single morning dose for two weeks. Blood pressure of animals was recorded at baseline and then weekly throughout the study using tail cuff using non-invasive blood pressure controller (ML125R). Animals were anesthetised with chloroform and two ml blood was drawn through cardiac puncture at 0, 4and 6 weeks. Blood was tested for haematocrit. Serum sodium and potassium levels were estimated by flame photometer. Urinary creatinine levels were estimated by kinetic Jaffé method. The data collected was processed by using Statistical Package for Social Sciences (SPSS 20). Results: Mean and standard deviation of systolic blood pressure (BP) of group A rats did not change with time, while that of group B, C and D increased till 4th week. Creatinine clearance of group A, B and C did not change much with time but that of group D decreased towards end of study period. Conclusion: Bryophyllum pinnatum leaf aqueous extract is an effective anti-hypertensive agent with minimal renal effects.
Assessment of malnutrition by different anthropometric method and effect of poverty and maternal education as a barrier to healthy nutritional status among children under five years of age.
Authors: Ali Hassan , Khan Saadia , Ali Ibad , Abbas Asad , Arshad Reema , Akram Iqra , Ajmal Abeeha
Published: October 2020

Objectives: Pakistan is facing double burden of malnutrition. The purpose of current study was to access the nutritional status by different anthropometric methods and common barriers that affect the nutritional status of children. Study Design: Cross Sectional study. Setting: Children Hospital & Institute of Child Health Multan, Pakistan. Period: From 1st March 2019 to 1ST January 2020. Material & Methods: The study contained of 405 children with 216 boys and 187 girls. The data was collected by trained nutritionist in OPD of Children Hospital & Institute of Child Health and data was analyzed by using SPSS version 21.0. Results: The study showed that malnutrition is caused by poor socioeconomic status and low education level of care giver. The data showed that 318 (78.51%) participants involved in this study were malnourished. Nutritional status mostly affected during first birthday (36.79%). In this study 50.12% participants belonged to poor nutritional status and 47.65% mother were uneducated. Conclusion: The mother education and good socioeconomic status can prevent children from malnutrition. Feeding practices and weaning starting time also play role in defining nutritional status of children. Children under five year of age are at very sensitive of age and more prone to diseases so well balance diet and mother feeding upto-2 years of age can prevent children from chronic diseases and improve nutritional status.