bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluation of institutional and financial factors of the international financial reporting standards foundation management from the perspective of the Eurasian Economic Union
Authors: RODCHENKOV Mikhail V.
Published: September 2021

Subject. The article addresses the impact of modern institutional and financial structure of the IFRS Foundation on the quality and functionality of international financial reporting standards.
Objectives. The purpose is to identify risk factors in the activities of the IFRS Foundation caused by its institutional and financial structure, considering the previously highlighted problems of the IFRS Foundation management.
Methods. The study draws on the comparative analysis of the content of the IFRS and the statistical data on quantitative characteristics of the IFRS Foundation’s regulatory bodies.
Results. The institutional and financial structure of the IFRS Foundation is characterized by the disproportion of the current national, sectoral and financial representation in the management bodies of the Foundation. This creates risks of inharmonious development of IFRS. The EEU current position is marked by a significant imbalance between functional and financial representation in the Foundation's management system. It is possible to mitigate identified risks in the development of the IFRS system, if the revealed imbalances are reduced through diversifying the industry representation, introducing financial participation coefficients and national representation into the practice of the Foundation's management.
Conclusions. The formulated proposals can be useful for the authorized federal governing bodies of the Russian Federation and the EEU governing bodies, when developing growth strategies in the field of accounting and reporting, determining the focus of efforts to improve international standards, ensuring the protection of the national economic interests of the EEU countries in the activities of the IFRS Foundation in modern conditions.
Pajanan Pestisida Sebagai Faktor Risiko Kejadian Berat Badan Lahir Rendah (BBLR) : Sebuah Kajian Sistematik
Authors: Ernawati Amanda Luky , Joko Tri , Suhartono
Published: September 2021

Background:

Low birth weight (LBW) is one of the causes of infants death. One of the factors that is proven to be associated with  LBW incidence is pesticide exposure to pregnant women. The high number of female farmers in the agricultural sector will increase the risk of pesticide exposure in pregnant women.

Objectives:

This study aims to describe how pesticide exposure can be a risk factor for the incidence of LBW.

Research method:

This study is a systematic study that used meta-synthesis aggregation approach. The search for articles focused on articles that examined the risk factors for pesticide exposure on the incidence of LBW in pregnant women which was conducted on the online databases of Science Direct, Scopus, PubMed, Springer, Google Scholar, and Garuda Portal. The criteria for the articles used were national observational journals indexed at least 4 and indexed international journals published in 2010-2020.

Result:

There were 9 articles that match to the criteria and research topic. Factors that were proven to increase the risk of LBW incidence in pregnant women were agricultural activities related to pesticide, participation in agricultural activities, completeness of PPE, storage of pesticide, duration of exposure to pesticide, frequency of exposure to pesticide, amount of pesticide mixture, and types of pesticide used.

Conclusion:

Pesticide exposure to pregnant women causes the accumulation of pesticide residues in the body, thus reducing the formation of thyroid hormones and IGF-1 which can cause LBW.
Penetapan Tarif Ambulans Untuk Evakuasi Medis Berbasis Unit Cost
Authors: Riupassa Kelvin , Nova Narizma , Lestari Endah , Azis Sri Juniarti , Sulistiadi Wahyu
Published: September 2021

Background:

An ambulance is a vehicle designed to be able to handle emergency patients, provide first aid and carry out intensive care while on the way to a referral hospital. Ambulance operations require a large amount of funds obtained from APBD funds through tariffs that were passed through the DKI Jakarta Governor Regulation five years ago. For this reason, a new tariff is required to adjust to current conditions.

Objectives:

The purpose of this study is to calculate the unit cost of ambulance services in DKI Jakarta to be a consideration in the tariff setting policy in DKI Jakarta province.

Research Metodes:

This study uses a quantitative descriptive approach to obtain information about the unit cost of the Jakarta ambulance production unit. The method used is the calculation of real cost using the basis of the causes of costs. This research was conducted at the DKI Jakarta Emergency Ambulance using secondary data on investment costs, operational costs and maintenance costs in 2018.

Results:

The total cost of emergency ambulance in 2018 is known that the proportion of three cost components, namely operational costs, is 76%, followed by investment costs of 20% and maintenance costs of 3%. The calculation of the total cost of medical evacuation using the double distribution method is Rp. 98,915,016,805.00 divided by the number of medical evacuations in 2018 of 37,564 activities, the unit cost of medical evacuation for the AGD of DKI Jakarta Health Office is Rp. 2,633,215.00 without subsidies. APBD costs, while if the subsidy component is included in the calculation, the unit cost for one trip to the AGD of the Health Office is Rp. 604,071.00. This is still far above the current tariff of Rp. 450.00, so the cost recovery rate (CRR) is still below. 100%.

Conclusion:

From the three cost components consisting of investment, operational and maintenance costs,the largest proportion was operational costs at 76%. The Cost Recovery Rate has not reached 100% so that the existing rates have not covered the costs incurred.

 

Keywords: ambulance; price fixing; unit cost
Pemanfaataan Tapak Liman (Elephantopus scaber) Sebagai Obat Tradisional dan Bioaktivitasnya
Authors: Silalahi Marina
Published: September 2021

Elephantopus scaber (ES) atau yang dikenal juga sebagai tapak liman merupakan salah satu jenis tumbuhan obat tradisional yang telah dimanfaatkan berrbagai etnis di Indonesia maupun negara lain sebagai obat tradisional. Walaupun demikian kajian secara konfrehensif  mengenai bioaktivitas ES masih terbatas, khususnya yang berbahasa Indonesia. Penulisan artikel ini didasarkan pada kajian literature yang terbit secara on line maupun off line dengan menggunakan beberapa kata kunci Elephantopus scaber, bioactivities of Elephantopus scaber dan uses of Elephantopus scaber. Secara etnobotani ES digunakan obat luka, pengobatan nefritis, edema, kelembaban, nyeri dada, demam, kudis, luka, batuk, tonik, obat penurun panas, dan bronkitis, dan asma. Di China daun ES telah dikembangkan menjadi “teh” di China untuk menyembuhkan berbagai penyakit. Bioaktivitas dari ES adalah anti bakteri, anti jamur, antikanker, hepatoprotektif, merangsang pertumbuhan rambut, anti diabetes mellitus, anti luka, anti oksidan, anti neuroinflamasi dan mengatasi ganguan ginjal. Deoxyelephantopin merupakan salah satu lakton seskuiterpen utama yang berasal ES memiliki antivitas sebagai anti kanker. Pengembangan teh ES sebagai anti kanker perlu diteliti lebih lanjut karena tanaman ini sangat mudah ditemukan di Indonesia.Tuliskan dengan singkat latar belakang beserta teori dasar yang digunakan.
Green Synthesis of Copper Nanoparticles Using Tea Leaves Extract to Remove Ciprofloxacin (CIP) from Aqueous Media
Authors: Atiya Mohammed A. , Hassan Ahmed K. , Kadhim Fatimah Q.
Published: September 2021

In the present investigation, the synthesis of copper nanoparticles from green tea was attempted and investigated for its capacity to adsorb drugs (Ciprofloxacin). The copper nanoparticles (Cu-NPs) were characterized by different techniques of analysis such as scanning electron microscopy (SEM) images, atomic force microscope (AFM),  blumenauer-emmer-teller (BET), fourier transform infrared (FTIR) spectroscopy, and zeta potentials techniques. Cu-NPs lie in the mesoporous material category with a diameter in the range of 2-50 nm. The aqueous solution was investigated for the removal of ciprofloxacin (CIP) with green tea-synthesized Cu-NPs. The results showed that ciprofloxacin efficiency depends on initial pH (2.5-10), CIP (2mg/L-15mg / L) dose, temperature (20 ° C-50 ° C); time (0-180 min) and Cu-NP dose (0.1g /L-1g /L). Spherical nanoparticles with an average size of 47nm and a surface area of 1.6562m2/g were synthesized. The batch experiment showed that 92% of CIP 0.01 mg/L were removed at a maximum adsorbent dose of 0.75 g/L, pH 4, 180 min, and an initial 1:1 rate (w / w) of CIP: Cu-NPs. Kinetic adsorption models and ciprofloxacin removal mechanisms were examined. The kinetic analysis showed that adsorption is a physical adsorption system with activation energy of 0.8409 kJ.mol-1. A pseudo-first-order model is preferred for the kinetic removal after the physically diffusing process due to the low activation energy of 13.221kJ.mol-1. On the other hand, Langmuir, Freundlich, Temkin, and Dubinin isotherm models were also studied; the equilibrium data were best fitted with Langmuir and Dubinin isotherm models with maximum adsorption capacity of 5.5279, and 1.1069 mg/g, respectively. The thermodynamic values of ∆G0 were -0.0166, -0.0691, -4.1084, and -0.7014 kJ/mol at 20, 30, 40, and 50 ° C, respectively. The values of ΔH0 and ΔS0 were 18.8603 kJ/mol and 0.0652kJ/mol.k, respectively. These values showed spontaneous and endothermic sorption. The presence of the CIP concentration in aqueous media was identified by UV-analysis.
Determination of the Origin of Mukdadiya Formation’s Gravels in Al-Teeb Region, East of Maysan Governorate, Southern Iraq, Based on Sedimentological and Paleontological Evidence
Authors: Mahdi Maher M. , Soltan Basim H.
Published: September 2021

Mukdadiya Formation represents one of the formations that cover a huge area of Iraq. It contains several clastic deposits, such as sandstone, siltstone, and a noticeable amount of gravels. The gravels are considered as the hallmark to differentiate between Injana and Mukdadiya formations. Therefore, the current study focused on these facies to determine the petrography, paleontology , and origin of Mukdadiya deposits. The results of SEM-EDX and XRD analyses showed two types of gravels, namely the siliceous and lime gravels. The highest percentage of gravels belonged to the sedimentary origin (limestone). The elements of Si, Ca, and Fe represented the common elements that formed the studied gravels. The paleontological study displayed numerous fossils that are composed of these gravels, belonging to several groups, including foraminifera, radiolaria, dinoflagellata, echinoida, gastropoda, and calcisphera.  Also, four microfacies were identified in the studied gravels. After comparison of all collected data with selected formations, the results confirmed that the origin of the derived gravels is from the Qulqula Formation, because of their content of radiolaria and the other characterizing fossils.
2D Seismic Reflection Study of the Cretaceous-Tertiary Period in Qasab-Jawan Area in Northwestern Iraq
Authors: Shehab Marwa H. , Ali Kamal K.
Published: September 2021

A seismic study was conducted to re-interpret the Qasab and Jawan oil field in northern Iraq, south of the city of Mosul, by reprocessing and interpreting many seismic sections of a number of field surveys that included the field area. Two reflectors are detected, represented by Hartha Formations which were deposited during the Cretaceous age and Euphrates Formation which was deposited during the Tertiary age in order to stabilize the structural image of this field. The study was achieved by reinterpreting seismic sections using the Petrel program, where time, velocity  and depth maps were prepared for the two formations.

The study showed that the Qasab and Jawan fields generally consist of a structural closure located at the wells of the northern dome. This closure extends to the south east and deviates towards the east in the form of a structural rift. The study concluded the existence of a transverse fault that cuts Qasab and Jawan structures, forming a structural trap that represents the southern part of Qasab structure.
The Continuous Classical Boundary Optimal Control of Triple Nonlinear Elliptic Partial Differential Equations with State Constraints
Authors: Al-Hawasy Jamil A. Ali , Al-Ajeeli Nabeel A. Thyab
Published: September 2021

Our aim in this work is to study the classical continuous boundary control vector  problem for triple nonlinear partial differential equations of elliptic type involving a Neumann boundary control. At first, we prove that the triple nonlinear partial differential equations of elliptic type with a given classical continuous boundary control vector have a unique "state" solution vector,  by using the Minty-Browder Theorem. In addition, we prove the existence of a classical continuous boundary optimal control vector ruled by the triple nonlinear partial differential equations of elliptic type with equality and inequality constraints. We study the existence of the unique solution for the triple adjoint equations related with the triple state equations.

The Fréchet derivative is obtained. Finally we prove the theorems of both the necessary and sufficient conditions for optimality of the triple nonlinear partial differential equations of elliptic type through the Kuhn-Tucker-Lagrange's Multipliers theorem with equality and inequality constraints.
Simplified Flat Coordinate Model for Northern Parts of Arabian Gulf
Authors: Saud Ali Abdulrazzaq , George Loay E. , Sayyid Baqer H.
Published: September 2021

The method of coordinate conversion is still considered important and laborious due to the shift from the spatial ellipsoidal (geographic) to the flat planned system. The most common method uses a contiguous UTM system as one of the most reliable systems in the conversion process; however, this system faces a problem in large areas that contain more than one zone. The goal of this research is to create a simple and low computational cost model to represent a non-contiguous semi-UTM geographic coordinates for confined regions of the globe. The considered region taken in this study is the northern parts of Arabian Gulf (including parts of Iraq, Kuwait, Iran, and Saudi Arabia). The determined mathematical model was based on using two dimensional Taylor sequence. The most accurate representation met in this study was based on the 6th two dimensional polynomial. The estimation of equations’ coefficients was done using the least square criterion for the overall error of estimating coordinate values of either (latitude, longitude) or (Easting, Northing). The two basic determinations were applied for the forward and the backward; in the first step, the conversion of coordinates was calculated from the ellipsoidal coordinates (i.e., Longitude, Latitude) to UTM (WGS84) coordinates (i.e., Easting, Northing) and vice versa.

The attained results indicated that the mathematical model used is successful for achieving the conversion process. With the use of the 6th order 2D-polynomial equations, a very small error of less than 1 m was achieved in the Easting and Northing coordinates.
Detection of Serum Levels of IL-17 and CCL-5 in a Sample of Iraqi Pulmonary Tuberculosis Patients
Authors: Hafid Entssar S. , Ismael May K.
Published: September 2021

Cytokines and chemokines are small-secreted proteins involved in many aspects of cell development, differentiation, and activation functions. A prominent characteristic of these molecules is their effect on the immune system in relation to the development of cell trafficking and immune tissues and organs. Furthermore, they play an important role in initiating and coordinating the organized and sequential recruitment and activation of cells into Mycobacterium tuberculosis-infected lungs. We aimed to evaluate the levels of interleukin -17 (IL-17) and the chemotactic chemokine (C-C motif) ligand 5 (CCL5) in the sera of pulmonary tuberculosis (PTB) patients. About 90 subjects were included, involving 50 patients with pulmonary TB and 40 apparently healthy individuals who were selected as a control group. Sera were obtained for measuring IL-17 and CCL-5 levels by enzyme linked immunosorbent assay (ELISA). The results revealed that serum levels of IL-17 showed no significant differences between each patient's group and control. In contrast, the serum level of CCL-5 was significantly increased in pulmonary tuberculosis patients compared to control (P ≤0.01). The mean ±SE values of IL-17 level in PTB patients and controls were 43.06 ±3.64 and 41.009 ± 0.009 pg/ml, respectively. While, the mean ±SE values of CCL-5 level in PTB patients and controls were 455.40 ±25.35 and 80.86 ± 5.96 ng/L, respectively.

The results of the current study suggest that high levels of CCL-5 in the sera of PTB patients may indicate an important role in the immunopathogenesis of the disease. Therefore, this chemokine could be considered as a useful biomarker for the severity of PTB infections.
Improving Oral Intake of Essential Oil Blends Using A Novel Formulation of Biodegradable Chitosan/Lecithin Nanoparticles
Authors: Al-Ogaidi Israa Ali Zaidan
Published: September 2021

A novel, safe and efficient method was developed to encapsulate a blend of essential oils (EOs) into biodegradable nanoparticles (NPs). The biodegradable and biocompatible nanoparticles were made from chitosan (CH) and lecithin (LE) . The quality of the essential oils was verified using gas chromatography/mass spectrometry (GC/MS). The synthesis of nanoparticles included emulsification, followed by sonication, homogenization, and extrusion. Transmission electron microscopy (TEM) indicated that the nanoparticles were spherical in shape with sizes ranging from 25 to 70 nm, while dynamic light scattering (DLS) showed high negative zeta potentials. The stability of the final formula was evaluated in gastric and intestinal fluids. The chitosan/lecithin encapsulated EOs exhibited promising antimicrobial activity against the multi-drug resistant bacteria Salmonella typhi.
Superconductivity Measurements of (Hg,Tl)-1223 Compound Prepared in Capsule
Authors: Aljurani B. A. , Hermiz G.Y. , Alias M.F.
Published: September 2021

In this paper, investigations were carried out on the effects of simultaneous partial substitution of Tl at the Hg site on the physical properties of an Hg1-xTlxBa2Ca2Cu3O8+δ cuprate superconductor with x= 0, 0.1, 0.2, 0.3 and 0.4. Two steps of the solid state reaction method were used to prepare samples in capsule. The results showed that the optimum sintering temperature was equal to 850 ᵒC and the sintering time was equal to 20 h for the prepared samples.  

    The best conditions for constitution and stabilization of the high Tc phase-1223 were obtained by investigating the effects of Tl substitution on Hg site and oxygen content (δ) on the superconducting properties.

         Structural investigation revealed that all the samples have a tetragonal structure with two phases, namely an Hg-1223 high Tc phase as a main phase and an Hg-1212 low Tc phase. Besides, some impurity phases like CuO and CaHgO2 were found. The increase of Tl content in Hg1-xTlxBa2Ca2Cu3O8+δ compound from 0 to 0.4 caused a change in the lattice parameter, density of the unit cell (ρm), and c/a values.

        HgBa2Ca2Cu3O8+δ compound exhibited a critical transition temperature that is equal to 115 K. On the other side, the results showed that the highest Tc was 119 K for Hg0.8Tl0.2 Ba2Ca2Cu3O8+δ. The oxygen content (δ= 0.46) was expected to be the optimum hole doping for Hg0.8Tl0.2 Ba2Ca2Cu3O8+δ compound, which  means in our opinion that  δ plays a remarkable role in the assessment of Tc.
Pengaruh Cekaman Suhu Tinggi pada Fase Bibit terhadap Pertumbuhan dan Hasil Umbi Dua Varietas Tanaman Kentang (Solanum Tuberosum L.)
Authors: Ningsih Riani , Slameto  , Wijaya Ketut Anom
Published: September 2021

Kentang umumnya dapat tumbuh optimal di dataran tinggi, ketika kentang ditanam di dataran medium maka pertumbuhan tanaman akan terganggu. Hal ini dikarenakan pada dataran medium memiliki suhu yang relative tinggi. Oleh karena itu perlu dilakukan penelitian untuk mengetahui respon tanaman kentang jika ditanam pada suhu tinggi. Penelitian ini bertujuan untuk mengetahui pengaruh cekaman suhu tinggi pada fase bibit terhadap pertumbuhan dan hasil pada tanaman kentang yang dilaksanakan di Jember dengan ketinggian di atas 500 mdpl (suhu rerata 320C). Penelitian ini dilaksanakan dengan menggunakan rancangan acak kelompok (RAK) faktorial yang terdiri dari dua faktor yaitu faktor pertama perlakuan suhu yaitu, Suhu Kontrol 320C (T0), Suhu 250C 16 jam dan 350C, 8 jam selama 15 hari (T1), Suhu 420C selama 8 jam (T2). Faktor kedua perlakuan varietas yaitu, varietas atlantik (V1), dan varietas granola (V2). Sehingga terdapat 6 kombinasi perlakuan dengan ulangan 4 kali. Data dianalisis menggunakan uji lanjut jarak berganda duncan 5%. Hasil penelitian interaksi antara perlakuan cekaman suhu kontrol 320C dan varietas granola kembang menunjukkan hasil terbaik pada variabel pengamatan tinggi tanaman sebesar 36,31 cm, jumlah daun sebanyak 15,95 helai, dan kandungan karbohidrat sebesar 22,49 mg/g. Sedangkan interaksi antara perlakuan cekaman suhu kontrol 320C dan varietas atlantik menunjukkan hasil terbaik pada variabel pengamatan berat umbi sebesar 17,4 g.
Pengaruh Berbagai Varietas dan Tinggi Muka Air Terhadap Pertumbuhan dan Hasil Padi (Oryza sativa L.) Pada Tanah Alluvial
Authors: Erlianus  , Radian  , Ramadhan Tri Haris
Published: September 2021

Ketersediaan air mempengaruhi faktor pertumbuhan tanaman padi yaitu fisiologi, morfologi, pola pertumbuhan dan hasil padi. Tujuan penelitian ini adalah mengetahui respon beberapa varietas padi sawah dengan tinggi muka air yang berbeda dan mendapatkan varietas padi sawah yang terbaik dan tinggi muka air yang sesuai terhadap hasil tanaman padi sawah. Penelitian lapang ini dilaksanakan di Desa Cipta Karya, Kecamatan Sungai Betung, Kabupaten Bengkayang. Penelitian dilaksanakan selama lima bulan, sejak bulan Februari sampai  Juni  2020. Penelitian ini menggunakan metode eksperimen lapangan dengan pola Rancangan Acak Lengkap Faktorial (RALF) yang terdiri dari 2 faktor dan diulang sebanyak 3 kali. Faktor  pertama adalah varietas padi (V) sebanyak 4 taraf yaitu varietas Cilosari, Ciherang, Inpari 39 dan Inpago 8 dan faktor kedua adalah tinggi muka air (A) sebanyak 5 taraf yaitu -5 cm, 0 cm, 5 cm, 10 cm dan 15 cm.  Pengamatan tanaman meliputi tinggi tanaman, jumlah anakan maksimum, jumlah anakan produktif, umur berbunga, jumlah gabah isi per malai, panjang malai, persentase gabah isi per malai, bobot 1.000 butir dan bobot gabah kering panen per rumpun. Hasil penelitian menunjukkan varietas dan tinggi muka air sangat berpengaruh nyata terhadap komponen pertumbuhan yaitu tinggi tanaman, jumlah anakan maksimum Varietas Cilosari, Inpari 39 dan Inpago 8 memberikan bobot gabah tertinggi yaitu masing-masing sebesar 36,93, 32,40 dan 31,89 g per rumpun.  Perlakuan tinggi muka air 5 cm memberikan bobot gabah tertinggi sebesar 37,92 g per rumpun.
Respon Tanaman Sorgum (Sorghum bicolor L.) Pada Tingkat Cekaman Salinitas Dengan Aplikasi Kalsium
Authors: Pramukyana Lutfi , Restanto Didik Puji , Wijaya Ketut Anom
Published: September 2021

Sorgum merupakan salah satu tanaman yang sudah lama dibudidayakan di Indonesia namun dalam areal yang masih terbatas karena lahan pertanian yang subur dan produktif semakin menyempit. Kebanyakan lahan subur dan produktif tersebut pada umumnya lebih intensif ditanami padi dan terjadinya alih fungsi lahan subur untuk pembangunan industri, perumahan dan lain-lain. Salah satu upaya untuk mengembangkan komoditas sorgum adalah dengan memanfaatkan lahan marginal dekat pantai yang memiliki permasalahan yaitu memiliki tingkat salinitas yang tinggi. Permasalahan salinitas dapat dikendalikan dengan pemanfaatan unsur kalsium untuk menjaga agar tanaman sorgum dapat tumbuh secara optimum. Penelitian ini bertujuan memanfaatkan potensi lahan salin dan mengetahui dosis kalsium yang terbaik untuk menekan pengaruh dari cekaman salinitas untuk mengoptimalkan pertumbuhan tanaman sorgum. Percobaan ini dilakukan di rumah plastik buatan dengan menggunakan Rancangan Acak Lengkap (RAL), terdapat 2 faktor yang mana faktor pertama adalah tingkat salinitas yaitu 100 mM, 150 mM, 200 mM dan 250 mM. Faktor kedua adalah perbedaan konsentrasi Kalsium Klorida (CaCl2) yaitu 0 mM, 10 mM, 20 mM dan 30 mM. Setiap kombinasi perlakuan diulang 3 kali. Varietas yang digunakan adalah Super 1. Variabel pengamatan meliputi tinggi tanaman, panjang akar, umur berbunga, umur panen, bobot biji per malai, kandungan klorofil, kadar air relatif daun dan kandungan prolin. Hasil penelitian menunjukkan bahwa perlakuan S0C1 (Cekaman salin 100 mM + Kalsium 10 mM) memberikan hasil terbaik pada variabel tinggi tanaman dan panjang akar. Kombinasi perlakuan S0C2 (Cekaman salin 100 mM + Kalsium 20 mM) memberikan hasil terbaik pada variabel bobot biji per malai, klorofil dan kadar air relatif.
Factores Explicativos de la supervivencia empresarial de la MiPyme en Ecuador
Authors: Zambrano Fernando José , Sánchez María Estefanía , Valls Martínez María del Carmen
Published: September 2021

En esta investigación se estiman los determinantes de la probabilidad de supervivencia empresarial de las micros, pequeñas y medianas empresas en Ecuador mediante un modelo probit con datos suministrados por la Superintendencia de Compañías, Valores y Seguros en el periodo 2014-2016. Entre los resultados de la investigación encontramos que el tamaño y la antigüedad se relacionan inversamente con la supervivencia empresarial. Además, incrementar el patrimonio, mantener una rotación de cartera óptima y acceder a un endeudamiento equilibrado aumenta la esperanza de vida de las empresas. Finalmente, en la región Sierra se propician mayores posibilidades de supervivencia, así como los sectores Transporte y Construcción.
Efectos del Programa de Adquisición de Alimentos (PAA) sobre los Apicultores del Estado de Ceará, Brasil: Un Abordaje por Entropy Balancing
Authors: Sobreira Diogo Brito , Khan Ahmad Saeed , Lima Patrícia Verônica Pinheiro Sales
Published: September 2021

El Programa brasileño de Adquisición de Alimentos (PAA) compra productos de la agricultura familiar y los distribuye entre las personas socialmente vulnerables. Este trabajo busca evaluar los efectos del PAA sobre la producción y los ingresos de la actividad apícola en Ceará, Brasil. Se utilizó la metodología Entropy Balancing con regresiones OLS y se tuvieron en cuenta las características de los productores de miel participantes y no participantes del programa en 2011. Los resultados revelaron impactos positivos y significativos sobre los aspectos económicos para los beneficiarios del programa. Además, el total de colmenas pobladas es un mecanismo de transmisión importante para explicar estos efectos.
Financial Deepening and Income Inequality in Nigeria: Evidence from Zivot-Andrews and Gregory-Hansen Structural Break Analyses
Authors: Adeleye Bosede Ngozi , Nathaniel Solomon , Ogunrinola Ifeoluwa , Ikuemonisan Edamisan
Published: September 2021

Aligning with the Sustainable Development Goal (SDG) 10 agenda, this paper undertakes a structural break analysis on the effects of financial deepening on income inequality in Nigeria using annual data from 1980 to 2015 and error correction approach within the framework of the autoregressive distributed lags (ARDL) model. Major findings are as follows: (1) in the long-run, financial deepening and per capita income have equalising impact on income inequality; (2) an equalising effect of financial deepening is observed at the turn of a break point; (3) surprisingly, in the short-run, financial deepening aggravates inequality, and (4) the equalising effects of these variables are robust to the choice of financial deepening variables, the different structural break points and model specifications. These results suggest that income inequality depends on financial deepening and per capita income and that not controlling for structural breaks may lead to wrong inferences when making decisions on issues related to reducing income inequality in Nigeria.
Geographical Indications and their Impact on Territorial Development: Empirical Evidence for Brazilian Municipalities
Authors: Medeiros Mirna de Lima , Raiher Augusta Pelinski , Passador João Luiz
Published: September 2021

The promotion of Geographical indications (GIs) as a development intervention has gained growing support. However, despite discussions related to the development resulting from GIs, studies quantifying the impact of public policies for geographical indications are still scarce. In an attempt to fill in this gap, this paper evaluated the effect of geographical indications (GIs) in the process of territorial development of Brazilian municipalities, focusing on the coffee and wine GIs. Therefore, we employed the Propensity Score Matching method. Our results demonstrated a positive mean effect for most of the variables selected, evidencing the importance of the GIs for territorial development.
Modelling Credit Risk: Evidence for EMV Methodology on Portuguese Mortgage Data
Authors: Borges Maria Rosa , Machado Raquel
Published: September 2021

ABSTRACTTraditional credit risk models failed during the recent financial crisis and revealed weaknesses in forecasting and stress testing procedures. One of the reasons for this failure was the fact that they did not include lifecycle and macroeconomic adverse selection effects. In this article, we assess the applicability of the Exogenous-Maturity-Vintage (EMV) models to study the determinants of default rates. We obtain and examine the exogenous, maturity and vintage curves from a dataset of Portuguese mortgage data. We show that the exogenous, maturity and vintage curves follow the expected behavior, and, we identify and discuss a set of explanatory variables.
Policy Reforms in Public Institutions to Regulate SEZ under CPEC: A Learning Example from Africa
Authors: Shabbir Sonia , Waqar Shuja , Ahmed Farhan , Ahmed Saira
Published: September 2021

Structuring Special Economic Zones (SEZs) under China Pakistan Economic Corridor (CPEC) is an insightful initiative for a fast-track industrial development and to bolster the stagnated economy of Pakistan. Implementing effective SEZs is possible by an approach of replicating the success stories and learning lessons from the failure causes of SEZs around the globe. This paper focuses on a conscientious political economy framework in terms of policy making, planning and strategy, regulatory scheme, administrative and management structure which is prerequisite for a successful functioning of SEZs in Pakistan. The literature reveals that transparency in the components of political institutions and consistency of good governance is obligatory to move ahead on the avenue of success whereas flaws in governance structure can provide grounds to obstruct SEZs development and prevent replication of best practices, as example of African SEZs is evident in this case. To analyze and attain appropriate findings a recent technique, Autoregressive Distributed Lag Model (ARDL) has been employed which captures the long-run and short-run relationships between the variable of interests. Figuring out the prior and prevailing performance of political institutions in Pakistan and answering the question ‘what Pakistan can grasp from the root causes behind the failure of African SEZs’ is crucial so that appropriate policies can be designed to overcome the challenges in flourishing the SEZs under CPEC.
Modern Experience of Lobbying Interests in Europe
Authors: Mamontova Ella , Buryk Zoriana , Strikha Liudmyla , Vonsovych Sergiy , Voropayeva Tatiana , Baranova Olena
Published: September 2021

The current experience of lobbying interests in Europe requires a detailed study of legislation to provide open public access to the Transparency Register and to promote the use of lobbying transparency mechanisms in European countries and EU institutions. These mechanisms ensure the implementation of relevant regulations and political decisions by political actors with the assistance of interest groups for the effective implementation of public policy. The purpose of the study is to establish the patterns of implementation of interest lobbying policy in Europe and assessing the reliability of lobbying activities in European countries and EU institutions to check the effectiveness of lobbying interests’ modern experience in Europe and mechanisms in ensuring transparency and its integrity in the EU. Research methods: comparative analysis; regression analysis; systematization, generalization. Results. Availability has established the relationship between disclosure by lobbyists and oversight of compliance with the rules of the register and transparency in lobbying. Lobby transparency has been identified as too weak across Europe, as the implementation of the Transparency Register, which aims to regulate lobbying, has not protected against its excessive influence. The largest expenditure on EU lobbying for the period 2017-2018 falls on countries such as Belgium, Germany, and Italy. The current expenditure of EU member states is 91%, more than €2 billion. It was found that lobbying in Europe helps to solve current problems by further improving the legislation that will ensure the implementation of effective EU policy, where the main topics on the agenda are the implementation of the Law on Digital Services and overcoming the COVID-19 pandemic. It has been established that lobbying in Europe should address barriers to access to public sector information and public data faced by citizens, and require the implementation of measures to regulate the further activities of officials between the public sector and lobbying.
Peranan Pendidikan Profesional Berkelanjutan Terhadap Akuntan Berpraktik
Authors: Napitupulu Bertha Elvy , Dewi Sita , Listyowati Dwi
Published: September 2021

Pendidikan Profesional Berekelanjutan (PPL) adalah kegiatan belajar terus menerus untukmendapatkan kualitas dan kompentensi para Akuntan Berpraktik (AB) pada Kantor JasaAkuntan (KJA). Adapun tujuan penelitian ini adalah untuk mengetahui Peranan PPLterhadap AB dan mengetahui gambaran umum serta karakeristik AB. Penelitian inimenggunakan pendekatan studi kasus dengan metode campuran yaitu analisa kuantitatifberupa analisa deskriftif, analisa regresi dan korelasi serta analisa kulitatif. Hasil penelitianini menunjukan bahwa PPL tidak begitu berperan terhadap AB, hal ini dibuktikan dengansedikitnya pertambahan jumlah klien pada KJA. PPL hanya sekedar untuk memenuhui syaratmenyandang gelar AB yang telah ditetapkan oleh Pemerintah , Ikatan Akuntan Indonesia(IAI) dan pihak lain yang diakui oleh pemerintah melalui Pusat Profesi dan PembinaKeuangan. Seiring berjalannya waktu semakin tingginya tingkat kepercayaan animomasyarakt terhadap laporan keuangan yang berkualitas, maka diharapkan tujuan utamadiselenggarakan PPL pasti akan tercapai.Kata Kunci: Pendidikan Profesional berkelanjutan, Akuntan Berpraktik, Kantor Jasa Akuntan
PELATIHAN KEWIRAUSAHAAN MENGHADAPI NEW NORMAL ERA
Authors: Kartika Risna , Toto Toto , Lestari Marlina Nur
Published: September 2021

Pandemi COVID-19 ini berdampak pada sleuruh lapisan masyaarkat, termasuk masyarakat yang berada di RT 02 RW 07 Kelurahan Kahuripan Kecamatan Tawang Kota Tasikmalaya, bebebrapa masayarakat mengalami pengurangan jam kerja bahakan kehilangan pekerjaan, baik yang bekerjan di Rumah Makan, Pertokoan ataupun Buruh Harian Lepas. Tujuan dari kegiatan pengabdian ini ialah untuk menambah pengetahuan mengenai peningkatan pendapatan dengan pelatihan kewirausahaan di Era New Normal ini sehingga kegiatan ini bermanfaat untuk memberikan pengetahuan dan keterampilan kewirausahaan dari mulai membuat produk sampai dengan memasarkan pada konsumen di Era New Normal. Metode yang digunakan dalam kegiatan pengabdian ini ialah pelatihan dan pendampingan dengan harapan metode ini efektif untuk meningkatkan pengetahuan dan keterampilan masayarakat yang terdampak COVID-19 dalam membuat produk sampai dengan memasarkannnya untuk kemudian dapat meningkatkan pendapatan masyarakat RT 02 RW 07 Kelurahan Kahurpian Kec Tawang Kota Tasikmalaya. Hasil yang dicapai dari kegiatan pengabdian ini ialah menambah pengetahuan mengenai peningkatan pendapatan dari bidang kewirausahaan bagi masyarakat yang terdampak COVID-19, mulai dari pembuatan produk sampai dengan proses pemasarannya agar dapat meningkatkan pendapatan.Hal tersebut akan menjadi pendorong perekonomian di daerah  dan selanjutnya dapat mengentaskan kemiskinan.
PENYULUHAN KESELAMATAN DAN KESEHATAN KERJA PADA DRIVER OJEK ONLINE DI MEDAN
Authors: Ferusgel Agnes , Butar-Butar Maria Haryanti , Chaniago Ani Deswita , Situmorang Rupina Kanasia
Published: September 2021

Penyuluhan merupakan salah satu metode pendidikan kesehatan yang sederhana. Selain itu, metode penyuluhan juga efektif dalam upaya penyampaian informasi secara cepat kepada kelompok sasaran. Salah satu kelompok pekerja informal yang cukup trend saat ini adalah menjadi driver ojek online. Hasil analisis lapangan menunjukkan bahwa banyak driver online yang mengejar target pekerjaan, mereka rata-rata mengalami kelelahan dan nyeri pinggang. Mereka juga tidak memperdulikan waktu kerja, sehingga pola hidup mereka tidak teratur mulai dari pola makan hingga pola tidur. Metode dalam penyuluhan ini menggunakan metode ceramah dan menyampaikan tentang keselamatan dan kesehatan kerja meliputi faktor bahaya kerja pada driver ojek online, menjelaskan ergonomi dalam berkendara, dan kiat-kiat aman berkendara untuk mencegah risiko penyakit akibat pekerjaan. Pengabdian dilakukan kepada 20 orang driver ojek online yang bersedia mengikuti serangkain acara yang telah ditetapkan. Rangkaian acaranya antara lain pengisian kuesioner, pemberian informasi, pengisian kuesioner yang kedua dan melakukan pemeriksaan kadar gula darah bagi driver yang ingin dicek saja. Berdasarkan hasil dari kuesioner yang didalamnya terdiri atas pertanyaan pengetahuan dan sikap mengenai keselamatan dan kesehatan kerja didapatkan ada peningkatan pengetahuan dan sikap sesudah dilakukan penyuluhan. Sehingga, penyuluhan K3 ini berhasil dalam meningkatkan pengetahuan dan sikap driver ojek online agar nanti sadar sehingga secara mandiri dapat melindungi diri mereka dari potensi bahaya pekerjaan. Bagi driver ojek online diharapkan dapat menerapkan pengetahuan dan sikap sehingga dalam dapat bekerja dengan aman dan selalu tetap sehat.
BACK MATTER
Authors: Galuh Abdimas
Published: September 2021

Back Matter
KEAKURATAN METODE DEKOMPOSISI ADOMIAN UNTUK MASALAH NILAI AWAL YANG PENYELESAIAN EKSAKNYA MEMUAT TITIK SINGULAR
Authors: Lede Yulius Keremata , Mungkasi Sudi
Published: September 2021

Salah satu cabang ilmu matematika adalah persamaan diferensial. Artikel ini meyelesaikan masalah nilai awal (persamaan diferensial biasa yang dilengkapi dengan suatu data nilai awal fungsi) dengan menggunakan metode dekomposisi Adomian. Tujuan penelitian ini adalah untuk mengamati sifat penyelesaian dekomposisi Adomian apabila penyelesaian eksaknya memuat titik singular. Artikel ini mengambil suatu kasus uji persamaan diferensial untuk menunjukkan kinerja metode dekomposisi Adomian. Metode penelitian yang diterapkan adalah metode penyelesaian persamaan matematis secara hampiran ke dalam deret fungsi dan pengamatan hasil simulasi komputer. Hasil dari simulasi kasus uji menunjukkan bahwa penyelesaian dekomposisi Adomian sangat akurat untuk titik-titik di sekitar data awal. Akan tetapi, penyelesaian dekomposisi Adomian kurang akurat untuk titik-titik di sekitar titik singular dan untuk titik-titik yang jauh dari titik awal. Keakuratan di sini diartikan dengan nilai error mutlak dari hampiran, yaitu bahwa hampiran disebut akurat apabila error mutlaknya kecil.Kata kunci: Masalah nilai awal, metode dekomposisi Adomian, persamaan diferensial biasa
BILANGAN KROMATIK LOKASI PADA GRAF TOTAL DAN GRAF SPLITTING DARI GRAF BINTANG
Authors: Fran Fransiskus , Kabang Novia Kristefany , Yundari Yundari
Published: September 2021

Misal diberikan graf terhubung G = (V, E) dan c menyatakan pewarnaan titik di G sehingga untuk titik u yang bertetangga dengan titik v di G, c(u) ≠ c(v). Jika himpunan titik-titik yang mempunyai warna i untuk I = 1, …, k dinyatakan dengan Ci, maka Ci disebut kelas warna. Lebih lanjut, dapat ditentukan kode warna cπ(u) untuk titik u yaitu k- pasang terurut,cπ(u) = (d(u, C1), d(u, C2), …, d(u, Ck)),dengan d(u, Ci) = min {d(u, x) l x Є Ci} untuk 1 ≤ i ≤ k, k Є N. Jika kode warna masing-masing titik di G berbeda, maka pewarnaan c adalah pewarnaan lokasi. Warna minimum (banyaknya warna) sehingga graf G dapat diwarnai dengan pewarnaan lokasi dinyatakan dengan XL(G), disebut bilangan kromatik lokasi. Pada artikel ini, diperoleh bilangan kromatik lokasi untuk graf total dari graf bintang (dinotasikan T(Sn)) dan graf splitting dari graf bintang (dinotasikan S’(Sn)) yaitu XL(T(Sn)) = n + 2, n = 1,2 dan XL(T(Sn)) = n + 1, n ≥ 3 dan XL(S’(Sn)) = n + 2, n Є N.Kata kunci: Kelas warna, kode warna, pewarnaan lokasi
INVERS MOORE-PENROSE PADA MATRIKS ATAS ALJABAR MAX-PLUS TERSIMETRI
Authors: Suroto Suroto
Published: September 2021

Pada makalah ini dibahas tentang invers Moore-Penrose pada matriks atas aljabar max-plus tersimetri. Pendefinisian invers Moore-Penrose atas aljabar max-plus tersimetri dilakukan dengan mengadopsi invers Moore-Penrose pada aljabar konvensional. Relasi “sama dengan” pada aljabar konvensional diganti peranannya dengan relasi “setimbang” pada aljabar max-plus tersimetri. Eksistensi invers Moore-Penrose ditunjukkan dengan memanfaatkan suatu fungsi yang mengkorespondensikan aljabar max-plus tersimetri dengan aljabar konvensional. Hasil yang diperoleh adalah bentuk dan beberapa sifat invers Moore-Penrose pada matriks atas aljabar max-plus tersimetri. Hasil ini berpotensi dapat dimanfaatkan untuk menentukan solusi dari sistem kesetimbangan linier atas aljabar max-plus tersimetri yang memiliki kemiripan peranan dengan sistem persamaan linier pada aljabar konvensional.Kata kunci: Aljabar max-plus tersimetri, invers Moore-Penrose, matriks, setimbang
PEMETAAN BIBLIOMETRIK TERHADAP TREND RISET MATEMATIKA TERAPAN DI GOOGLE SCOLAR MENGGUNAKAN VOSVIEWER
Authors: Karim Arifin , Soebagyo Joko
Published: September 2021

Penelitian bibliometerik ini fokus pada mapping riset matematika terapan berbasis data google scholar. Penelitian ini dilakukan untuk mengetahui perkembangan penelitian matematika terapan. Pengumpulan data dilakukan berdasarkan database google scholar dengan kata kunci applied mathematic, kategori publikasi adalah jurnal, dan sampel sebanyak 500 jurnal. Pengambilan data dilakukan menggunakan software Publish or Perish  (PoP). Analisis data dilakukan secara deskriptif berdasarkan tahun publikasi, nama penerbit, produktifitas peneliti, dan trend riset matematika terapan. PoP digunakan untuk mendapatkan data perkembangan riset secara akurat. Analisis data dilakukan menggunakan Excel dan VOSViewer. Hasil penelitian menggambarkan bahwa trend publikasi matematika terapan dari tahun 2005-2021 mengalami penurunan secara linier dimana jumlah publikasi meningkat sebanyak 68 artikel di tahun 2007 yang diterbitkan oleh Elsevier. Peneliti yang paling produktif adalah Dr. S. Arulselvi dengan publikasi sebanyak 6 artikel. Visualisasi VOSViewer juga menunjukkan bahwa riset matematika terapan yang masih jarang diteliti adalah yang berkaitan dengan adomian decomposition, numerical solution, dan homotopy perturbation method.Kata kunci: Bibliometrik, google scholar, matematika terapan, publish or perish, vosviewer
Historias de la Terapia Ocupacional en América Latina: la primera década de creación de los programas de formación profesional
Authors: Monzeli Gustavo Artur , Morrison Jara Rodolfo , Esquerdo Lopes Roseli , Duarte Cuervo Clara
Published: September 2021

Este artículo tiene como objetivo analizar los procesos históricos que posibilitaron e impulsaron la creación de la Terapia Ocupacional en América Latina. Para delimitar los países estudiados se seleccionaron aquellos que hacen parte de la Confederación Latinoamericana de Terapeutas Ocupacionales – CLATO. Se contactó a los representantes ante esta organización y se les invitó a colaborar en el levantamiento inicial de documentos y en la identificación de personas involucradas en tales procesos en sus países. Respecto a la recolección y organización de datos, se realizó un recorte histórico de los primeros diez años desde el inicio del primer programa de formación en Terapia Ocupacional en América Latina, esto es, 1956 a 1966. Los países cuyos programas fueron creados en esa década son: Brasil, México, Argentina, Venezuela, Chile y Colombia. Como parte de los resultados, se identificó que las historias de la Terapia Ocupacional y de la creación de los programas de formación en América Latina pasan, entre otros factores, por antecedentes relacionados con las epidemias de poliomielitis y la historia del cuidado en el ámbito del sufrimiento psíquico, además de la presencia de los movimientos de cooperación internacional, la jerarquización de las carreras profesionales y los procesos de subordinación del género femenino en lo que se refiere a la inserción de las mujeres en el mercado de trabajo.
Combined physical and cognitive exercises impact on the power of slow brainwaves of elderly with mild cognitive commitment (MCC)
Authors: Rodrigues Leite Amanda , Pereira Gonçalves Shayane , Pontes Morales Anderson , Carvalho Pelliciari Bruna , Rocha Calomeni Mauricio
Published: September 2021

Population aging is a global phenomenon, the passage from an aging state that is healthy to a process of loss of cognitive functions is mediated by the installation of a state of Mild Cognitive Commitment (MCC), which may or may not evolve into dementia. . In the early stages of dementia there is an increase in Theta activity and the more advanced stages there is an increase in Delta activity. The study verified the effect of the association of physical and cognitive stimuli on the power of Theta and Delta brain waves of elderly people with MCC. 18 elderly of both genders,aged over 60 years, diagnosed with CCL were divided into Control Group (CG, n=8); Experimental Group (GE, n=10). Brainwave power was determined via EEG with electrodes positioned according to the international 10/20 system. Asepsis of the checkpoints was performed with cotton and a 70º alcohol solution. For data collection, it was verified if the electrode impedance rate was below 20 (KΩ). Brain activity was monitored for 3 minutes to determine a baseline. The points of interest were points F7 which is related to visual and auditory working memory, selective and divided attention, F8 related to visual and spatial working memory, emotional processing and attention maintenance, and finally points P3 and P4 related to problem-solving, attention, and association, visual processing and non-verbal association. In addition to these, points A1 and A2 were used as a reference and another point as ground. The CG continued to attend memory training meetings. The GE went through training sessions that combined physical and cognitive exercises. Weekly 40-minute sessions were held for 7 weeks. Test T was used in all comparisons. It was found that the GC registered Theta increase in the parietal areas and Delta in both the parietal and frontal areas. The GE had a decrease in theta wave power in the parietal and frontal areas. None of the comparisons between groups proved to be statistically significant. It is concluded that the association of physical and cognitive stimuli applied in weekly sessions of 40 minutes for 7 weekswas not sufficient to produce statistically significant results. However, the observed results are qualitatively similar to those of other studies that indicate the efficiency of this type of training when used during longer intervention periods.