bluuebunny/crossref_metadata_2025 huggingface dataset:
HUKUMAN KEBIRI TERHADAP PELAKU KEJAHATAN PEDOFILIA DALAM UNDANG-UNDANG NOMOR 17 TAHUN 2016 TENTANG PERLINDUNGAN ANAK
Authors: Husaini Husaini , Rodliyah Rodliyah , Hamzah Any Suryani
Published: April 2021

Penelitian ini bertujuan untuk menganalisis bagaimana hukuman kebiri terhadap pelaku kejahatan pedofilia dalam perspektif HAM dan penerapan hukuman kebiri terhadap pelaku kejahatan pedofilia. Penelitian ini merupakan penelitian hukum normatif berdasarkan pertimbangan bahwa peneltian ini dalam analisis permasalahan dilakukan dengan cara memadukan bahan-bahan hukum primer dan sekunder. Pendekatan yang digunakan adalah pendekatan Perundang-Undangan (Satatute Approach), Pendekatan Konseptual (Konseptual Approach), Pendekatan perbandingan (Comparative Approach). Berdasarkan hasil penelitian dapat disimpulkan bahwa penegebirian kimia dapa dikualifikasi sebagai penghukuman yang keji dan tidak manusiawi yang demikian tidak sesuai dengan konvensi-konvensi internasional tentang HAM dan Konstitusi, penerapan hukuman tambahan kebiri kimia di Indonesia akan menemui berbagai hambatan, di antaranya hukuman kebiri kimia ini bertentangan dengan kode etik kedokteran yang ditunjuk sebagai eksekutor, dan hukuman kebiri kimia tidak tercantum dalam jenis hukuman tambahan dalam KUHP Indonesia.
TERMINAL BARANG SEBAGAI SISTEM PENDATAAN BARANG DI KOPERASI SMP NEGERI 23 SEMARANG BERBASIS WEB
Authors: Cholil Saifur Rohman , Putri Amelia Widya Octa Kuncoro
Published: April 2021

Computerized systems are now commonly used including school cooperatives, but not all school cooperatives maximize the use of computer systems. Administrative activities and data collection are still done manually, by recording all activities into the book according to the activities carried out. The development of information technology at this time, efficiency can easily be applied using the implementation of information technology. The expectation of this information technology implementation is that cooperative data management is not done manually. Making a cooperative data collection system will simplify, accelerate cooperative staff in inputting goods data, search goods and sales and purchase transactions. So that hope can be achieved with the help of cooperative data collection system. The method used in building a cooperative data collection system is the prototyping method, where later this system can be developed again. Cooperative goods data collection system is built with the PHP programming language and database used is MySQL, while in system depiction, in general, using the Unified Modeling Language. The facilities contained in this system are the process of purchasing transactions, sales transaction processes, managing goods, managing suppliers, printing sales reports, printing purchase reports, printing profit reports and managing users. Besides aiming to facilitate cooperative staff in managing cooperative goods data, it also provides added value for the administration of Semarang State Junior High School 23 in the implementation of the paperless office
SISTEM PENYEWAAN KAMERA PADA CV. DIPO CREATIVINDO BERBASIS ANDROID
Authors: Arif Muhammad , Cholil Saifur Rohman
Published: April 2021

Camera rental business is a business in the field of photography and videography rental services that are currently developing, but in general data management is still done manually. With the increasing number of cameras owned and the increasing number of tenants conducting transactions, the resulting data is managed to be even greater, thus managing data manually is no longer effective and efficient, so as to ensure accuracy in recording transactions, security in data storage, and accuracy and speed in presenting information needs to be built an Android-based camera rental application. Making this camera rental application begins by collecting data relating to the system to be built, then carried out an analysis, and proceed with designing the system based on the results of the analysis, the next step is to write the program in accordance with the design results. After the program has been written, a test will be carried out to ensure that the program is made as expected. The final step of this activity is to create a documentation system that is realized in the form of research reports. The results of this study are an android-based camera rental application which, when implemented, is expected to be able to overcome all problems in data processing in the camera business area
SISTEM PENDUKUNG KEPUTUSAN PENENTUAN GIZI PADA BALITA MENGGUNAKAN FUZZY LOGIC METODE TSUKAMOTO
Authors: Wakhidah Nur , Noor Lita Sari Indah
Published: April 2021

Kota Jepara merupakan salah satu kabupaten yang ada di Jawa Tengah. Pada tahun 2015 Dinas Kesahatan Kabupaten Jepara mencatat dari 30% penduduk kota Jepara adalah balita, dari total tersebut 10% diantaranya mengalami permasalahan gizi. Gizi buruk pada balita disebabkan karena tidak terpenuhinya asupan makanan sesuai dengan kebutuhan, selain itu pemilihan jenis makanan yang tidak tepat atau adanya penyakit infeksi yang menyebabkan tidak terserapnya nutrisi dari makanan. Penggunaan sistem yang mendukung sangat diperlukan dalam menentukan status gizi balita, namun dalam implementasinya untuk menentukan status gizi balita masih dilakukan secara manual, tidak ada standar khusus yang digunakan sebagai acuan, sehingga dapat menimbulkan kesalahan dalam penentuan status gizi balita.Dalam mengatasi permasalahan yang terjadi untuk menentukan status gizi pada balita agar terhindar dari kesalahan dalam pengambilan keputusan, maka penulis memberikan solusi berupa perancangan sistem. Sistem ini akan dibuat menggunakan Visual Basic, dengan database MySQL. Hasil dari penelitain ini adalah sebuah Sistem Pendukung Keputusan Penentuan Gizi Pada Balita menggunakan Fuzzy Logic Metode Tsukamoto dengan Studi Kasus pada Dinas Kesahatan Kabupaten Jepara menggunakan standar Antropometri. Dengan adanya pembuatan sistem pendukung keputusan status gizi balita, diharapkan dapat memberikan manfaat bagi Dinas Kesehatan Kabupaten Jepara agar mempermudah dan membantu dalam menentukan status gizi balita
IMPLEMENTASI MANAJEMEN BANDWIDTH MENGGUNAKAN QUEUE TREE PADA UNIVERSITAS SEMARANG
Authors: Hadi Soiful , Wibowo Riska
Published: April 2021

Perkembangan teknologi informasi yang semakin pesat memberikan konstribusi besar pada perkembangan pengelolaan  jaringan komputer sebagai media komunikasi data. Dapat dikatakan sebagai jaringan komputer apabila terdapat sekelompok komputer yang saling berhubungan  dengan menggunakan protokol komunikasi sehingga bisa saling terhubung dan berbagi informasi. Setiap perguruan tinggi baik swasta maupun negeri mau tidak mau juga harus menggunakan jaringan komputer dikrenakan harus terhubung dengan server Forlap Kemenristekdikti. Agar penggunaan layanan internet di sebuah perguruan tinggi bisa berjalan dengan lancar, diperlukan manajemen bandwidth yang baik. Salah satu hal yang harus ada dan  terpenting dalam sebuah jaringan komputer adalah manajemen bandwidth. Fungsi dari Manajemen bandwidth yaitu dalam hal mengatur bandwidth, sehingga para pengguna internet mendapatkan layanan bandwidth yang merata walaupun penggunnya banyak.
Sistem Pendukung Keputusan Karyawan Berprestasi Menggunakan Metode Analytical Hierarchy Process (AHP) Pada PT. Intisel Prodaktifakom Semarang
Authors: Wakhidah Nur , Santoso Bayu Adi
Published: April 2021

Analitical Hierarchy Process method is a relative measurement method that can use subjective and intangible criteria. AHP also has a consistency measurement mechanism. Therefore the research developed software with AHP method that can be used by PT. Intisel Prodaktifakom to assist the decision-making process in determining employee achievement. AHP stages such as determining criteria, determining alternatives, making pairwise comparisons, calculating consistency index values, calculating consistency ratios calculating criteria values, calculating alternative values, determining alternative ranking, and producing reports / decisions included as software features. Software development using prototype process models, system modeling is done using UML, and implementation / coding is done using the PHP programming language. It is hoped that the results of this research software can make it easier for PT. Intisel Prodaktifakom in determining employee achievement
Interacción entre los determinantes medioambientales y socioeconómicos para el riesgo para leishmaniasis cutánea en América Latina
Authors: Maia-Elkhoury Ana Nilce S. , Magalhães Lima Daniel , Salomón Oscar Daniel , Buzanovsky Lia Puppim , Saboyá-Díaz Martha Idalí , Valadas Samantha Y.O.B. , Sanchez-Vazquez Manuel J.
Published: April 2021

Objetivo. Determinar y caracterizar áreas de riesgo potencial de la ocurrencia de leishmaniasis cutánea (LC) en América Latina (AL).

Método. Estudio observacional ecológico con unidades de observación definidas por municipios con transmisión de LC entre 2014-2018. Se utilizaron variables medioambientales y socioeconómicas disponibles para al menos 85% de los municipios, combinados en una sola base de datos, a través del software R. Se combinó la metodología de análisis de componentes principales con un análisis de conglomerados jerárquicos para la formación de conglomerados de municipios en función de su similitud. Se estimó el V-test para definir la asociación positiva o negativa de las variables con los conglomerados y separación por divisiones naturales para determinar cuáles contribuyeron más a cada conglomerado. Se incorporaron los casos para atribuir el riesgo de LC para cada conglomerado.

Resultados. Se incluyeron en el estudio 4 951 municipios con transmisión de LC (36,5% del total en AL) y se definieron siete conglomerados por su asociación con 18 variables medioambientales y socioeconómicas. El riesgo histórico de LC se asocia de manera positiva y en forma decreciente con los conglomerados Amazónico, Andino y Sabana; y de manera negativa con los conglomerados Boscoso/perenne, Boscoso/cultivo y Boscoso/poblado. El conglomerado Agrícola no reveló ninguna asociación con los casos de LC.

Conclusiones. El estudio permitió identificar y caracterizar el riesgo de LC por conglomerados de municipios y conocer el patrón propio epidemiológico de distribución de la transmisión, lo que proporciona a los gestores una mejor información para las intervenciones intersectoriales para el control de la LC.
Healing of Skin Wounds of Old Rats in Conditions of Chronic Hyperglycemia Using Platelet-Rich Plasma
Authors:   Sumy State Univercity. 2, Rymskogo-Korsakova St., Sumy 40007, Ukraine, Maksymova O. S.
Published: April 2021

Wound regeneration is a complex problem for modern healthcare, since the existing methods of treatment are not always effective, which necessitates the development of new promising methods. In this regard, today researchers are greatly interested in the possibility of using platelet-rich plasma in the treatment of patients with soft tissue injuries. The purpose of our research was to study the micro-, ultrastructural, planimetric and morphometric features of the skin reparative regeneration of old rats under the chronic hyperglycemia using platelet-rich plasma. Material and methods. The study was conducted on 30 white laboratory old rats: І group was a control group, ІІ group consisted of animals with chronic hyperglycemia of the body; ІІІ group included animals with chronic hyperglycemia of the body that were administered with platelet-rich plasma into the skin defect. The chronic hyperglycemia was simulated by the single intraperitoneal administration of streptozotocin (40 mg/kg) and nicotinic acid (1 mg/kg). The wound was formed by cutting out a piece of skin in the interscapular region. The animals with chronic hyperglycemia of the body ІІІ group were administered with autologous platelet-rich plasma into the skin defect. The studies were performed on the 14 days after trauma. The light microscopy was performed using an Olympus BH-2 microscope (Japan), ultramicroscopic study was performed using a JEM-1230 transmission electron microscope (JEOL, Japan), the planimetric analysis was performed using the morphometric program "Digimizer". The statistical analysis was performed using the SPSS-17 software package. Results and discussion. The obtained results showed that the process of skin regeneration in elderly rats with chronic hyperglycemia, which were injected with platelet-rich plasma, had a more favorable course than in animals that did not use the corrector. The wound area was reduced by 23.57 % (p = 0.654) than in rats with chronic hyperglycemia without correction and by 65.29 % (p = 0.857) larger than in the control group. It was shown that in animals with impaired carbohydrate metabolism, which received platelet-rich plasma, the beginning of the formation of the reticular and papillary layers dermis was observed. Conclusion. The vascular density of the microvasculature in animals with chronic hyperglycemia, which was injected with the corrector, was 22.89 % more (p = 0.246) than in animals simulated with chronic hyperglycemia without a corrector, but 15.69 % (p = 0.066) less than the control value
Prognostic Value of Serum Concentration of Vascular Endothelial Growth Factor A in Patients in Acute Period of Spontaneous Supratentorial Intracerebral Hemorrhage
Authors:   Zaporizhzhia State Medical University. 26, Mayakovsky Avenue, Zaporizhzhia 69035, Ukraine, Kuznietsov A. A.
Published: April 2021

The aim of the study – to evaluate the informativeness of serum vascular endothelial growth factor A levels in detection of short-term prognosis in acute period of spontaneous supratentorial intracerebral hemorrhage on the ground of conservative treatment. Materials and methods. Prospective cohort comparative study of the 89 patients in acute period of spontaneous supratentorial intracerebral hemorrhage was done on the ground of conservative treatment. The evaluation of neurological deficit level was performed by using Full Outline of Unresponsiveness coma scale, Glasgow scale and National Institute of Health Stroke Scale. Cerebral brain structures visualization was made by computed tomography. During 24 hours of hospitalization serum samples were collected and vascular endothelial growth factor A (VEGF-A) was measures by using ELISA method. Early neurological deterioration and unfavorable acute spontaneous supratentorial intracerebral hemorrhage period outcome (4-6 score by modified Rankin scale on the 21st day of the disease) were registered as combined clinical endpoints. Statistical operation was made with the help of correlation analysis, logistic regression analysis, ROC-analysis. Results. Patients with unfavorable course and spontaneous supratentorial intracerebral hemorrhage acute period outcome were characterized by higher serum VEGF-A values on the 1st day from admission, that correlates with the volume of intracerebral hemorrhage (R=0,21, p˂0,01), volume of secondary intraventricular hemorrhage (R=0,29, p˂0,01) and total volume of intracranial hemorrhage (R=0,31, p˂0,01). It was detected that evaluation of VEGF-A serum concentrations together with neurovisualization parameters (midline shift severity, volume of secondary intraventricular hemorrhage) as a part of multipredictive logistic regression model allow to detect individual risk of early neurological deterioration with the accuracy 89,9% (AUC±SE (95% CI) = 0,91±0,04 (0,83-0,96), р˂0,0001). Conclusions. Serum VEGF-A levels in patients with spontaneous supratentorial intracerebral hemorrhage on the 1st day from admission is an informative additional parameter for prognosis of early neurological deterioration on the ground of conservative treatment
Pathogenetic Significance of Insulin Resistance and Endothelial Dysfunction in the Development of Pregnancy Complications in Women with Obesity and Pre-eclampsia
Authors:   Ukrainian Medical Stomatological Academy. 23, Shevchenko St., Poltava 36011, Ukraine, Tarasenko K. V. , Likhachov V. К. , Gromova А. М. , Taranovskaya E. A.
Published: April 2021

The purpose of the study was to analyze the effect of insulin resistance and endothelial dysfunction on the development of pregnancy complications in a group of obese women and women with pre-eclampsia. Materials and methods. To achieve this goal, we examined 393 pregnant women on the basis of the Poltava city clinical maternity hospital at the early (9-13 weeks) and later gestation (34-38 weeks). Pregnant women according to a degree of obesity and presence of pre-eclampsia were devided into three groups: the first group – 149 pregnant women with obesity of the first degree, the second group – 73 pregnant women with obesity of the second degree, the third group – 46 pregnant women with obesity of the third degree, the fourth group – 6 pregnant women with physiological body weight and pre-eclampsia, the fifth group – 6 pregnant women with obesity of the first degree and pre-eclampsia, the sixth group – 6 pregnant women with obesity of 2nd-3rd degrees and pre-eclampsia. The index of insulin resistance HOMA-IR, the level of expression of CD32+CD40+ of circulating endothelial microparticles, which was determined by flow cytophluorimetry, were determined in pregnant women. In women of experimental and control groups the frequency of complications of pregnancy was compared. Results and discussion. In pregnant women with obesity as a result of increased insulin resistance and reducing glucose absorption by tissues there are preconditions for the development of energy insufficiency, as well as an increase in the amount of CD32+CD40+ of circulating endothelial microparticles in the peripheral blood in pregnant women, who had pre-eclampsia, which joined. It confirms the existence of endothelial dysfunction. The deterioration of these indicators progressed as the severity of obesity increases. Comparisons of the frequency of pregnancy complications in experimental and control groups of women indicate that obesity is a risk factor for the emergence of these complications of pregnancy. Conclusion. Thus, the progression of insulin resistance during pregnancy in a group of women with obesity of varying degrees and induced endothelial dysfunction is a pathogenic basis for energy insufficiency and reduction of adaptive mechanisms of pregnant women with obesity, as convincingly indicates an increase in the frequency of obstetric and perinatal complications
Results of the Study of Bone Tissue Density in Patients of the Study Groups at the Restoration of Bone Defects by Various Osteoplastic Materials
Authors:   Higher State Educational Establishment of Ukraine Bukovinian State Medical University. 2, Theatralna Sq., Chernivtsi 58002, Ukraine, Bambuliak A. V. , Kuzniak N. B. , Dmitrenko R. R. , Tkachik S. V. , Honcharenko V. A.
Published: April 2021

The restoration processes of damaged or lost bone tissue are an important and topical issue of surgical dentistry and maxillofacial surgery today. According to statistics, diseases that are accompaning by destructive changes in bone tissue occupy one of the dominant places among the nosologies of MFA. Along with the use of updated methods of surgical technique, both before and now the problem of choice of bone-plastic material is relevant, because it is known that osteoplasty opens up great opportunities for complete rehabilitation of patients. The purpose of the study was to determine the effectiveness of our developed osteoplastic composition for the restoration of bone defects in dentistry. Materials and methods. X-ray computed tomography to determine bone density was performed in 26 patients with bone defect replacement "Kolapan-L" (group A), 28 people during augmentation of our proposed osteoplastic composition "Kolapan-L" + multipotent mesenchymal stromal cells + platelet-rich plasma) (group B), and 25 patients where the healing of the bone defect occurred spontaneously (group B). X-ray computed tomography was performed on a 16-slice spiral computed tomography Siemens Somatom Emotionc. Image processing was performed using the program "Dicom". Statistical processing of research results was carried out using conventional methods of variation statistics. Results and discussion. After 1 year of research, the average value of the bone density in patients of group B was probably higher: 1.5 times and 1.8 times relative to the corresponding data in groups A and B. At the same time, the minimum value of the bone density in patients of subgroups A and B was 1.5 times and 1.8 times lower than in persons of group B (p <0.01, p1 <0.01). At the same time, the maximum values of the bone density in patients of group B, where the augmentation of bone defects was performed using our proposed composition, were 1.4 times (p <0.01) and 1.8 times (p <0.05, p1 <0.01) higher than in group A, in the replacement of bone defects "Kolapan-L" and in group B, where the healing of the bone defect was spontaneous, respectively. It was found that in patients of group B after 12 months of studies, the average density of osteoregeneration was 1036.69±55.53 (HU), which was 1.5 times and 1.8 times more than in group A (p <0.01) and in group B patients (p <0.05, p1 <0.01) respectively. Conclusion. The use of tissue equivalent of bone tissue, proposed by us to replace a bone defect based on multipotent mesenchymal adipose tissue cells, contributed to the maximum increase in bone density, with a slightly lower effect of increasing bone density in the augmentation of bone defects
The Effect of Respiratory Physical Therapy on the Lеvel of Free Fluid in Pleural Cavities after Cardiac Surgery
Authors:   National university of physical training and sport of Ukraine. 1, Fizkultury St., Kyiv 02000, Ukraine, Vitomskyi V. V. ,   Scientific-Practical Medical Center For Pediatric Cardiology And Cardio Surgery, Ministry Of Health Of Ukraine. 28/1, Chornovola St., Kyiv 01135, Ukraine
Published: April 2021

The purpose of the study was to investigate the effect of respiratory physical therapy on the level of free fluid in the pleural cavities after cardiac surgery. Materials and methods. The study involved 138 patients. The patients were randomly divided into three groups: control (respiratory physical therapy was limited to cough), group of incentive spirometry (in classes with a physical therapist patients performed additional 3 approaches of 10 breaths through the simulator; they received recommendations for hourly performance of a similar number of cycles of exercise), a group of patients who received additional respiratory physical therapy with positive expiratory pressure in the form of exhalation into a bottle of water through a tube (number of repetitions and recommendations are similar to those received by the previous group). All groups underwent the same protocol of mobilization and use of therapeutic physical exercises in the procedure of therapeutic gymnastics. Performing exercises with breathing simulators began on the 1st postoperative day. Results and discussion. The results of ultrasound examinations of the level of free fluid in the left and right pleural cavities, which were performed according to the postoperative protocol, were studied. The first ultrasound examination, which was analyzed, was performed on the seventh postoperative day, and in the absence of the study on this day, the data of the next study were selected with the registration of the postoperative day number. In addition, the indicators of the final studies of the level of free fluid of the pleural cavities were compared. The position of the patient during the examinations was a sitting one. Analysis of the level of pleural effusion did not establish the benefits of using additional respiratory physical therapy in both groups. The results of studies of the right pleural cavities did not differ in groups of patients, but those of the left ones differed. Conclusion. Pairwise comparison of the groups confirmed the presence of statistically worse results of examinations of the left pleural cavities in the group of incentive spirometry, as well as the absence of statistical differences between the results of the other two groups. The negative effect of incentive spirometry should be confirmed by additional studies, as its effect differed for the results of the left (negative effect) and right (no advantage) pleural cavity
Changes in Gene Expression in Rat Tissues during Toxoplasmosis
Authors:   Educational Establishment Vitebsk State Order of Peoples’ Friendship Medical University. 27, Frunze Ave., Vitebsk 210023, Republic of Belarus, Pashinskaya E. S.
Published: April 2021

The purpose of the study is to study changes in gene expression in rat tissues during toxoplasmosis. Materials and methods. The experiment was conducted on 70 Wistar females weighing 170-220 grams. To achieve this goal, the expression of the proto-oncogenes survivin (BIRC5), epidermal growth factor (ErbB-2/HER2-Neu), GLI, vascular endothelial growth factor (VEGF) and anti-oncogene TP53 was determined in comparison with the reference genes β-actin (ACTB) and GAPDH by PCR analysis in the tissues of 10 healthy female rats and 60 infected with toxoplasma. RNA isolation was performed by the column method using the ReliaPrep RNA Cell Miniprep System (Promega Corporation, USA). The quality of the isolated RNA was evaluated spectrophotometrically. Reverse transcription was performed using M-MuLV RT (New England BioLabs Inc, USA). Primers specific to the genes were prepared using Primer3 and the NCBI Nucleotide database. Amplification was performed on a Real-Time PCR Detection System CFX96 thermal cycler (Bio-Rad, USA), using a qPCRmix-HS SYBR PCR mixture (Eurogen, Russia). Comparative expression of the studied genes was carried out after normalization of each of the samples to the level of the control genes GAPDH and ACTIN-β. Expression analysis was performed by qbase+ and CFX Maestro. Statistical processing of the obtained data was carried out using the program Statistica 10.0. Results and discussion. Toxoplasma increases the expression of survivin (BIRC5) in lung tissue to 0.013 relative units, in liver – to 0.038 relative units, in spleen – to 0.061 relative units, and in brain – to 0.050 relative units. VEGF expression in lungs increased to 0.034 relative units, in liver – to 0.041 relative units, in spleen – to 0.063 relative units, in brain tissues – to 0.080 relative units. There was an increase in the expression of ErbB-2/HER2-Neu in lung tissue to 0.436 relative units, in liver – to 0.259 relative units, in spleen – to 0.271 relative units, and in brain – to 0.131 relative units. GLI expression in lung tissues after toxoplasma infection increased to 0.113 relative units, in liver – to 0.188 relative units, in spleen – to 0.388 relative units, and in brain tissues – to 0.459 relative units. An increase in the expression of the anti-oncogene TP53 in the tissues of the lungs to 0.171 relative units, liver – to 0.295, spleen – to 0.408, and brain – to 0.259 relative units was revealed. Conclusion. It has been shown that toxoplasma can cause an increase in the expression of the proto-oncogenes survivin (BIRC5), epidermal growth factor (ErbB-2/HER2-Neu), GLI and vascular endothelial growth factor (VEGF) with simultaneous enhancement of the anti-oncogene TP53
Physicochemical Properties of Solutions of Polyvinyl Alcohol (PVA) of Different Molecular Weights
Authors:   Institute for Problems of Cryobiology and Cryomedicine of the National Academy of Sciences of Ukraine. 23, Pereyaslavskaya St., Kharkov 61015, Ukraine, Chekanova V. V. , Pakhomova Yu. S. , Kompaniets A. M. , Kireev V. A. , Ya. V. Hvozdiuk
Published: April 2021

The physicochemical properties (surface tension, dynamic viscosity, crystallization and melting temperatures) of polyvinyl alcohol solutions of molecular weight 9, 31 and 72 kDa have been studied. The surface tension and the critical concentration of micelle formation were determined by the method of stalogometry, and the dynamic viscosity was determined using an Oswald viscometer. The crystallization and melting temperatures were determined in a cooled modified chamber of the UOP-6 software freezer at a rate of 2°C/min. Cryomicroscopic studies were carried out on a polarizing microscope "MIN-8". The surface tension reflects the interaction of PVA solutions with the lipid layer of biomembranes and indicates the hydrophobic properties of substances. The viscosity of PVA solutions characterizes their interaction with water molecules and reflects hydrophilic interactions. The purpose of the study is to determine the physicochemical properties of PVS that characterize the hydrophilic-hydrophobic interactions in the studied solutions and the micelle formation of PVА solutions of different molecular weights. Materials and methods. Studies of the dynamic viscosity and density of 0.1%-1% PVA solutions of molecular weight 9, 31 kDa showed that these parameters increase with increasing PVA concentration, which leads to increased hydrophilicity of the solutions. Results and discussion. It was shown that the surface tension of PVA solutions decreases with increasing concentration, which leads to a decrease in the hydrophobic properties of the polymer. It was found that in 0.5% PVА solutions of molecular weight 9 and 31 kDa the crystallization and melting temperatures decrease from -5 to -6°C. At these temperatures, crystallization and melting of the solutions begin. Conclusion. The study of micelle formation in PVА solutions of different molecular masses was carried out, surface tension isotherms were constructed, and the break point on the isotherm corresponding to the CCM was determined. The values of the critical concentration of micelle formation of PVА of molecular masses 9, 31, 72 kDa were determined. Hydrophobic links of PVА of molecular masses 9 and 31 kDa form hydrophobic cavities in the micelle structure, which can reduce recrystallization activity
Concept of Tactics in Modern Olympic Combat Sports
Authors:   Ivan Boberskiy Lviv State University of Physical Culture. 11, Kostiushko St., Lviv 79000, Ukraine, Zadorozhna O.
Published: April 2021

The article is devoted to the theoretical and methodological substantiation of tactics in modern Olympic martial arts. The urgency of the work is due to the needs of the training system of athletes and the mandatory practice of organizing and conducting specialized activities to achieve results in specific conflict situations, taking into account current trends in Olympic martial arts. The purpose of the research is theoretical and methodological substantiation of tactics in modern Olympic martial arts. Methods: theoretical analysis and generalization, study of documentary materials, sociological survey methods (expert assessment), ascertaining pedagogical experiment, methods of mathematical statistics. Results. Tactics in modern Olympic martial arts should be considered as a system that covers the theory and practice of organizing and conducting special activities of the subjects of the personalized subsystem of the training system, the main purpose of which is to achieve sports results by using various schemes and tools according to certain rules. specific sport, and current environmental conditions. The springboard, or the most important starting position, which dictates the nature of special activities (tactics) are the current trends in the development of Olympic martial arts. At each of the seven levels, tactics are implemented in the following areas: perception of the environment and search for information needed to understand the situation, analysis of information and its comparison with previous experience and purpose, selection and decision-making, implementation of decisions and evaluation. Conclusions. The concept of tactics in modern Olympic martial arts is a system of views on it as a multilevel and multidimensional phenomenon that exists in several areas - competitive and non-competitive activities. The levels of implementation of tactics are as follows: tactical interaction (during the technical reception); duel; team meeting; tournament and its stages; competition systems - during the season, the Olympic cycle and their totality. At each of the seven levels, tactics are implemented in the following areas: perception of the environment and search for information needed to understand the situation, analysis of information and its comparison with previous experience and purpose, selection and decision-making, implementation of decisions and evaluation
Mediating Role of Working Capital Management in the Relationship of Corporate Governance Measures and Firm Performance: Panel Study from Pakistan
Authors: Khan Areeba , Yaqub Rana Muhammad Shahid , Javeed Awais
Published: April 2021

Purpose: Corporate governance and management of working capital are seen as two main fields of corporate finance. The purpose of the research study is to examine the interrelationships between corporate governance, working capital management and performance of the firm.Design/Methodology/Approach: Sample consists of 140 non-financial firms listed on the Pakistan Stock Exchange from 2008 to 2015. Data has been analyzed by using structural equation model. Mediating effects of managing working capital have been tested by using the approach suggested by Preacher and Hayes (2008).Findings: The findings revealed that current ratio partially mediates the effect of size of the board and CEO role duality whereas fully mediates the Impact of a concentration of ownership on firm results. The other variable of working capital management i.e. cash conversion cycle has not shown any mediating effect in Corporate governance and the relationship between firm results. For the other relationship the study found that board size affects firm performance positively whereas CEO duality and audit committee independence have negative impact on profitability of firms. For the relationship of working capital management on firm Performance, the study identified substantial negative and positive impacts on firm performance of the cash conversion period and current ratio, respectively.Implications/Originality/Value: The current study was based on least considered variables and the pioneer in testing the complex relationship through SEM-AMOS.
Fleksibilitas Keuangan melalui Manajemen Modal Kerja pada Perusahaan Manufaktur dalam Kondisi Ketidakpastian
Authors: Purwanto Purwanto
Published: April 2021

Changes in the business environment are increasingly dynamic, uncertain and unpredictable. Financial flexibility through working capital management is important for either a survival strategy, adaptive or proactive in taking advantage of opportunities for change. This study aims to examine and analyze the effect of working capital management on company profitability under uncertainty. The research design was carried out in a natural laboratory during the uncertainty period of the 2008 global financial crisis. The study was conducted by comparing working capital management and performance of 106 manufacturing companies based on data from the Indonesia Capital Market Directory around the crisis period (2007-2011). Data analysis used multiple linear regression. The effect of the financial crisis is analyzed through simulation analysis. The results of the study found that the more conservative working capital policy for investment has a positive effect on profitability performance, while the greater the short-term liabilities become an obstacle to profitability performance. However, the effect of working capital policies for financing changed during the crisis period. The proportion of working capital to finance short-term debt has a positive effect on profitability performance in crisis conditions. The results of this study have implications for the role of working capital policies for financial flexibility under conditions of crisis and uncertainty.

Keywords: Financial Flexibility, Working Capital, Uncertainty
Pengaruh Faktor Psikologis terhadap Penggunaan E-SPT dan Dampaknya terhadap Kepatuhan Wajib Pajak
Authors: Hidayatulloh Amir , Rahman Rizqa Awalia , Nugroho Agung Dwi , Ganinda Faishal Prahatma , Fikrianoor Kahfi
Published: April 2021

This type of research is a causal hypothesis testing research. The approach taken in this studies a quantitative approach. This research objective are (1) to find out psychological factors that influence to uses e-SPT, and (2) to find out the use of e-SPT toward personal taxpayer compliance. The population in this research were taxpayer in Indonesia. The sample in research were personal taxpayer in Indonesia. The sampling technique in this research used purposive sampling, with the criteria of taxpayer who have a tax identification number (NPWP) and use of e-SPT. This research obtained 110 respondents. Testing the hypothesis in the study using WarpPLS. This research found that the use of e-SPT by taxpayer influenced by performance expectations, effort expectation, social influence, and facilitating condition. The research also found that the use of e-SPT affected tax compliance.
Pengaruh Modal Sendiri, Jumlah Anggota Terhadap Pertumbuhan Koperasi Di Kota Pematangsiantar
Authors: Supitriyani Supitriyani , Azwar Khairul , Susanti Elly , Astuti Astuti
Published: April 2021

The purpose of this research is to determine the effect of own capital and the number of members partially and simultaneous on the growth of cooperatives (SHU) in Pematangsiantar City Cooperative in 2017-2019 periods. Data collection in this study is conducted by interview, observation and documentation methods. The sampling technique uses purposive sampling. The number of samples in this study were 17 cooperatives with the 2017-2019 periods with population of 86. The analysis techniques have been carried outusing simple and multiple linear regression, with the program SPSS 21. The partial test results of the t test show that own capital has a positive and significant effect on SHU while the number of members has a negative and significant effect on SHU. Meanwhile the results simultaneous testing hrough the F test shows that the own capital and the number of members have a positive and significant effect on SHU. The results of the determinant test have an adjusted R square (R2) value of 0.227 which means that the effect of own capital and the number of members on SHU is 22.7% and the remaining 77.3% is explained by variables or other factors not examined in this study, such as loan capital, total deposits, business volume and total assets.

Keywords : Own Capital, Number of Members, SHU
Analisis Determinan Yang Mempengaruhi Pengungkapan Corporate Social Responsibility
Authors: Alpi Muhammad Firza , Aprilia Dini
Published: April 2021

This study aims to determine the effect of company size, size of the board of commissioners, and profitability on corporate social responsibility listed on the Indonesia Stock Exchange for the 2014-2018 period. This research approach uses an associative research approach. The data collection method is done by documenting data sourced from the annual reports of the Indonesia Stock Exchange. Based on the sample collection, which is done by using a check list according to the criteria, the number of research samples is 6 companies from 15 populations. research samples during the period 2014-2018 and data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results show that company size has a positive but insignificant effect on disclosure of corporate social responsibility, size of the board of commissioners has a positive but not significant effect on disclosure of corporate social responsibility, and profitability has a positive but not significant effect on disclosure of corporate social responsibility in automotive companies listed in Indonesia Stock Exchange for the period 2014-2018).
Telisik Determinan Kinerja Sistem Informasi Akuntansi : Studi Pada Perusahaan Perhotelan di Semarang
Authors: Sulistyawati Ardiani Ika , Santoso Aprih , Ratnasari Septi
Published: April 2021

The purpose of this study is to provide empirical evidence and analyze the influence of user friendliness, top management support, system formalization, education and training and company size on the performance of accounting information systems. The population in this study are hospitality employees whose work uses accounting information systems. The number of samples used was 103 respondents using purposive sampling technique. This research instrument was in the form of a questionnaire with Likert scale measurement. The analysis technique used in this study is multiple linear regression analysis.

From the results of this study indicate the influence of user involvement, the formalization of the system has no effect on the accounting information system and top management support, education and training, company size influences the accounting information system

Keywords: accounting information system
Pengaruh Sistem Informasi Akuntansi, Pengembangan Sumber Daya Manusia Terhadap Pengendalian Intern dan Laporan Keuangan yang Handal
Authors: Mahendra Denny , Santosa Jarot , Haryanto Aris Tri
Published: April 2021

The Boyolali District Government succeeded in obtaining a Fair Opinion without Exception (WTP) opinion from the Financial Supervisory Agency after conducting an audit of the Boyolali Regency's financial statements in 2016. The Accounting Information System and Human Resource Development System had a significant effect on Internal Control. Accounting Information Systems, Human Resource Development and Internal Control have a significant effect on Reliable Financial Statements. The population of this study is the Regional Work Unit (SKPD) which is responsible for making financial reports in Boyolali Regency, as many as 75 employees. The sampling technique in this study is the census. The results showed that the Accounting Information System has a significant effect on internal control. Human resource development has a significant effect on internal control. Accounting Information Systems have a significant effect on reliable financial statements. Human resource development has a significant effect on reliable financial statements. Internal control has a significant effect on Reliable Financial Statements. The results of the path analysis are known to track the development of human resources on reliable financial statements, which is the dominant or effective path to improving reliable financial statements.
Pengetahuan Dan Kesadaran Masyarakat Dalam Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Dusun Kalipanggang Desa Candirejo Tuntang
Authors: Kusumaningrum Feny Retno , Luhsasi Dwi Iga , Sitorus Destri Sambara
Published: April 2021

The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayers. This percentage can be seen in 2015 which shows a figure 56,16 %, then in 2016 with the percentage 60,26 % , and then in 2017 as much as 66,00 % and in the year 2018 as much as 70,15 %. The percentage increase from 2015 until 2018, but in 2019 the percentage rate is decrease to 64,96 %.The method of this research is qualitative descriptive, while the purpose is to measure the depth of public knowledge and awareness in hamlet Kalipanggang to pay the property tax. Data collection techniques in this research are: observation, interview, and documentation method, then the technical analysis are: consisting of data reduction, presentation of data, and the conclusion. The result of this research shows that mostly taxpayers don't really understand yet about the rules and the purpose of property tax so they need to re-explain, taxpayers only know the sanction of a fine for it’s been written in SPPT (a letter of tax notification). The awareness of taxpayers is so low because they let their tax arrear for years. Most of the taxpayers prioritize the primary and secondary needs than pay their tax, it's also because the small amount of income taxpayers. The things needed to raise the awareness of paying property tax are to improve the public services, especially in property tax and provide an explanation, which taxpayers have been given information and knowledge about the role and benefit of property tax so people can raise the awareness in order to do their duty tax.
Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY)
Authors: Prasetyaningrum Nurita Elfani , Rukmini Rukmini
Published: April 2021

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.
Kesadaran Membayar Pajak Memediasi Hubungan Pengetahuan Perpajakan Terhadap Kemauan Membayar Pajak
Authors: Purnamasari Popy , Oktaviani Rachmawati Meita
Published: April 2021

This study aims to examine and analyze the influence of knowladge taxation on the willingness to pay taxes with the awareness of paying taxes as an intervening variabel. The population in this study is the UMKM taxpayer who has an NPWP and is registered with the Semarang Coperation and UMKM Office. Thi study used a nonprobabilitas sampling technique with purpopsive sampling method of 100 respondents. Data analysis of this study using multiple linear analysis and path analysis. The results of the study indicate that the variabel knowledge of tax have a significant positive effect the awareness of paying taxes. Awareness of paying taxes have a significant positive effect the willingness to pay taxes. Knowledge of tax have a significant positive effect on the willingness of pay taxes.
Determinant Compliance With People's Tax Obligations
Authors: Yulianti Yulianti , Widowati Lisa Sari , Santoso Aprih
Published: April 2021

Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression. The results showed that knowledge of taxation, awareness, and knowledge of tax amnesty had a positive effect on individual taxpayer compliance. Knowledge of taxation, awareness, and knowledge of tax amnesty affect individual taxpayer compliance by 55.7%, while the remaining 44.3% is influenced by other variables.