bluuebunny/crossref_metadata_2025 huggingface dataset:
Comparison of muscle response in patients treated with rigid and flexible fixed functional appliances
Authors: Saini Ruchi , Batra Puneet , Saini Nidhi , Punia Komal , Shair Tanjula , Raza Monis
Published: September 2024

AIM:

The present study was undertaken to evaluate and compare muscle activity after the treatment with rigid and flexible fixed functional appliance.

MATERIAL AND METHOD:

The study was conducted on 14 skeletal Class II malocclusion patients in the age group of 13–17 years, divided into two groups comprising 7 patients in each group. Group I was treated with a rigid fixed functional appliance (MPA IV), and Group II was treated with a flexible fixed functional appliance (Churro Jumper). Masseter and anterior temporalis muscle activities were recorded using needle electromyography (EMG) at postural rest, saliva swallowing, and clenching during five intervals (T0 to T4) during fixed functional appliance treatment. Unpaired t-test, Mann–Whitney U, and Wilcoxon sign rank test were applied for statistical analysis, and a P value of <.05 was considered statistically significant.

RESULTS:

Group I (MPA IV) showed a significant increase in EMG activity during postural rest position (P = 0.003, P = 0.001), swallowing (P = 0.013, P = 0.005), and clenching (P = 0.001, P = 0.002) in masseter and anterior temporalis muscle, respectively. Group II (Churro jumper) also showed a significant increase in EMG activity during postural rest position (P = 0.000, P = 0.000), swallowing (P = 0.001, P = 0.000), and clenching (P = 0.001, P = 0.000) in masseter and anterior temporalis muscle, respectively.

CONCLUSION:

Both rigid (MPA IV) and flexible (Churro Jumper) fixed functional appliances caused a significant increase in EMG activity of masseter and anterior temporalis muscle during postural rest position, swallowing, and clenching in 6 months of the observation period, but the flexible appliance (Churro Jumper) showed more significant increase.
Meniscus root tears: what is the hype?
Authors: Wang Ming , Lee Dave Yee Han
Published: September 2024

Meniscus root tears are increasingly being studied due to their importance in meniscus function. Meniscus root tears can increase the joint contact pressure significantly, similar to a total meniscectomy. This may cause rapid progression of joint degeneration and produce inferior clinical outcome. Historically, they were treated with partial meniscectomy, which did not change the natural history. New repair techniques such as transtibial pull-out repair and suture anchor repair have improved the clinical outcome. This review article summarises the anatomy of the meniscus, the pathology of meniscus root tears and different repair techniques with their clinical outcomes.
PERHITUNGAN HARGA POKOK PRODUKSI CELURIT MADURA: KOMPARASI METODE FULL COSTING VS PEMILIK USAHA
Authors: Rudistira Ricko Zakaria , Sula Atik Emilia
Published: September 2024

This research aims to compare the calculation of the cost of production of the Takabuan celurit, one type of Madura celurit, based on the full costing method and business owner-style calculations. This research uses a qualitative method with a case study approach carried out on several blacksmiths engaged in sickle production in Paterongan village. The research results show indications of differences in the results of calculating the cost of goods produced between the full costing method and calculations carried out by craftsmen. The results of calculations using the full costing method produce a higher cost of production compared to the calculations of celurit craftsmen. This is because in the full costing method all cost elements attached to the product are traced in more detail than in the craftsman's version. Full costing can identify costs in detail, both raw material costs, fixed factory overhead costs and variable factory overhead costs as well as labor costs. Full costing calculations can identify actual costs compared to calculations according to craftsmen
PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL, GOOD GOVERNANCE, DAN PENGAWASAN PENGELOLAAN KEUANGAN TERHADAP PENCEGAHAN FRAUD PADA KEUANGAN DAERAH
Authors: Nafisah Maya Yulia , Witono Banu
Published: September 2024

This study aims to analyze the effect of accrual-based accounting implementation, good governance, and financial management supervision on fraud prevention in regional finances. This research method is quantitative with the type of causality research. The data collection technique used by researchers in this study was a questionnaire method.  The population in this study were subjects related to the research that the authors conducted at the secretariat of the Surakarta Privy Council. The sampling criteria set are employees or structural officials of the finance department who are in the secretariat of the Surakarta Keresidenan council. The sampling technique used is purposive sampling technique. The data source used by this researcher is primary data. Data analysis techniques are measured on a Likert scale using SPSS 20 software with data quality tests, classical assumption tests, and hypothesis testing. The results of this study are that the application of accrual-based accounting has a significant effect on fraud prevention both partially and simultaneously. Good governance has a significant effect on fraud prevention. Financial management supervision has no effect on fraud prevention
ANALISIS PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEMEN YANG TERDAFTA DI BURSA EFEK INDONESIA
Authors: Baviga Rio , Desiyanti Rika
Published: September 2024

This research aimed to determine the influence of : (1) Tax (2) Tunneling Incentive And (3) Mechanism Fee on Transfer pricing to cement companies listed on Indonesia. The research period was 2017-2021. This research was classiefed as ex post facto research, causal associative, and quantitative approach.
This population in this study was all cement companies listed in Indonesia stock exchange (IDX) in 2017-2021. the research sample technique used purposive sampling technique. Data analysis method used multiple linear regression.
The result of the research showed that : The tax hat no effect to Transfer pricing with regression confficient 0,059 and significance 0.588. Tunneling Insentive had positive effect to Transfer pricing with regression coefficient 1,344 and significance 0.273. Mecanism Fee effect to Transfer pricing with regression confficient -0,791 and significance 0,000. The Tax, Tunneling Insentive and Mecanism Fee, effect the Transfer pricing of cement companies listed in indonesia stock exchange (IDX) in 2017-2021 with F-count 3,413 and significance 0,000. The result of the adjusted R2 test in this study obtained a value of 0.818. This showed that the Transfer pricing was influenced by The Tax, Tunneling Insentive, and Mecanism Fee of 81,8 %, while the rest of 18,2% was influenced by other factors not examined in this study
PENGARUH GROWTH OPPORTUNITY, PROFIT GROWTH, STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP EARNINGS QUALITY DI MASA PANDEMI COVID-19
Authors: Ahmad Efendi Khoeri , Sasongko Noer
Published: September 2024

Earnings quality is the determination of earnings information in reflecting the company's actual performance and how reliable it is to predict the company's future performance reported in the financial statements. This study aims to analyze the effect of growth opportunity, profit growth, capital structure, and institutional ownership on earnings quality in industrial sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling, so that 76 samples were obtained that met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that growth opportunity and capital structure affect earnings quality. Meanwhile, profit growth and institutional ownership have no effect on earnings quality
PENGARUH FAKTOR-FAKTOR KEUANGAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Prabowo Pramudia , Zulfikar Zulfikar
Published: September 2024

The increasing number of companies in the form of Go Public is a sign that the development of activities on the Indonesia Stock Exchange (IDX) is increasing, this will trigger a high demand for effective and efficient financial statement audits. Companies that have gone public have an obligation to submit financial reports in a timely manner. Delays in submitting financial reports are caused by audit report lag. Financial factors such as company size, profitability, leverage, liquidity, earnings per share, and financial distress are indicated to be the cause of audit report lag. So that these financial factors require special attention so that the submission of audited financial reports is timely. This study aims to determine the effect of company size, profitability, leverage, liquidity, earning per share, and financial distress on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique in this study used purposive sampling method, so that a sample of 86 companies was obtained with a total of 217 observations. The results showed that company size and profitability had a significant negative effect on audit report lag, leverage and liquidity had no effect on audit report lag, and earning per share and financial distress had a significant positive effect on audit report lag
FINANCIAL DISTRESS DAN TAX AVOIDANCE: POTRET PERUSAHAAN MANUFAKTUR DALAM ANALISIS DESKRIPTIF KUANTITATIF
Authors: Sam Benedikta Fristhalie , Umyana Ayu , Hamzani Umiaty
Published: September 2024

Tax avoidance can be driven by several factors, including declining financial conditions. Based on some cases that have occurred in companies in Indonesia, the research questions for this study are: 1) Do companies experiencing financial difficulties tend to engage in tax avoidance? 2) Do companies not experiencing financial difficulties also tend to engage in tax avoidance? The purpose of this study is to investigate and describe the tendency of tax avoidance based on the financial conditions of companies. The sample for this study includes manufacturing companies in the sub-sectors of Household Goods, Leisure Goods, and Tobacco listed on the Indonesia Stock Exchange for the period 2020-2022. The sample selection was done using purposive sampling, resulting in 33 samples from 11 companies that met specific criteria. This research is a descriptive quantitative study, describing financial distress using the Springate S-Score method and tax avoidance using the Cash Effective Tax Rate. The scores and ratios were then analyzed using Microsoft Excel Office 2021. The results of this study indicate that companies experiencing financial difficulties tend to engage in tax avoidance practices. There are also companies that are not experiencing financial difficulties but are still indicated to be engaging in tax avoidance practices. Additionally, it was found that some companies categorized as experiencing financial difficulties do not engage in tax avoidance practices
FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN
Authors: Carolina Cyntia , Kusmila Zesmi
Published: September 2024

The aim of this research is to determine the factors that influence going concern audit opinions on manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022 with the sample method used, namely purposive sampling and 66 companies were obtained in this research, a total of 198 companies over 3 years. The analysis technique used in this research is logistic regression. The data collection method uses a qualitative method with the type of data used being secondary data. This research variable was measured using dummy variables, while data analysis used SPSS 20. The results of this research show that there is a significant influence between audit tenure and previous year's audit opinion on the acceptance of going concern audit opinions in manufacturing companies listed on the Indonesian Stock Exchange in 2020 -2022
ANALISIS KELAYAKAN FINANSIALUSAHA TANI KOPI ARABIKA DI DESA MASOSO KECAMATAN BAMBANG KABUPATEN MAMASA
Authors: Pratama Irwan , Idrus Mukhammad , Sahade Sahade
Published: September 2024

This study aims to determine the Financial Feasibility of Arabica Coffee Farming Business in Masoso Village, Bambang District, Mamasa Regency. This research is an analysis of financial feasibility as a single variable. The source of data in this study is data collected through interviews and documentation studies. Based on the type of data needed, in this study, the participants were coffee farmers in Masoso Village. Data collection was carried out using documentation and interview techniques. Data analysis is carried out by quantative descriptive analysis. The data analysis used is Usaahatani Cost (fixed costs and variable costs), and calculates the total production and income of farmers. Then calculate the difference between revenue and cost, then a financial feasibility analysis is carried out to find out whether the farming business is feasible or not, namely B/C ratio, R/C ratio and L/R. The results of this study show that the characteristics of coffee farmers such as gender (male and female), age of coffee farmers are said to be productive, education level of formal and non-formal coffee farmers,  the number of dependents of family members is at most 1 person, the land area of arabica coffee farmers is at most 9 people with an area of 0.5-1 Ha and for the status of coffee land ownership, which is their own. The results of the financial feasibility of arabica coffee farming R/C Ratio of 4,03, B/C of 3,03 can be said to be feasible, the resulting production profit of Rp 5.204.034 is said to be feasible, because it makes a profit
PENGARUH SOSIALISASI PAJAK DAN KUALITAS PELAYANAN PAJAK PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN
Authors: Amalia Sri Wahyu , Rijal Abdul , Hamzah Hajrah
Published: September 2024

This research aims to analyze the influence of tax socialization and tax service quality in paying Land and Building Tax in Bonto Salama Village, West Sinjai District, Sinjai Regency. The population in this study was land and building tax payers in Bonto Salama Village, West Sinjai District, Sinjai Regency, consisting of 3,269 taxpayers, while the sample was 100 taxpayers taken using the purposive sampling method, the number of which was determined using the Slovin formula. Data collection was carried out using a questionnaire in the form of a questionnaire. The data analysis used is descriptive statistical analysis, instrument testing, classical assumption testing, and hypothesis testing using SPSS v. 25 for windows. The results of this research show that Tax Socialization and Tax Service Quality influence Taxpayer Compliance in paying Land and Building Tax in Bonto Salama Village, West Sinjai District, Sinjai Regency
ANALISIS AUDIT SYARIAH, AKUNTABILITAS DAN TRANSPARANSI PADA ORGANISASI PENGELOLA ZAKAT DALAM MEMAKSIMALKAN POTENSI ZAKAT
Authors: Ghoriyyudin Aghry , Fitriana Fitriana , Santoso Rachmat Agus , Devi Rini Fitrianti
Published: September 2024

Indonesia has a majority Muslim population. This is a great potential especially for the Islamic and national economy, especially zakat. But unfortunately, the enormous potential of zakat still cannot be maximized. Of the total zakat potential of Rp. 327 trillion annually, only Rp. 40 trillion is realized. One of the factors is the low trust of muzakki to OPZ (Zakat Management Organization). To increase zakat revenue, it is necessary to take several strategic steps that can increase zakat revenue such as sharia audits, accountability and transparency carried out by OPZ. This research aims to find out and review previous research on the relationship between sharia audits, accountability and transparency in maximizing zakat potential. This research uses qualitative method with literature study approach which is to strengthen the argument with information collected from articles published in national journals. The researcher took 21 samples of sinta indexed articles sourced from google schoolar. This study found that based on the results of previous research mapping, many have proven that sharia audit, accountability and transparency of the Organization of Zakat Management (OPZ) have an impact on zakat revenue and have an important role in increasing public trust in OPZ. Out of 21 articles, there are only 2 articles that conclude accountability has no effect on public trust and interest in paying muzakki. Researchers hope that there will be further research that is more in-depth related to the potential of zakat that has not been maximized, because researchers use sample data that is still limited
ANALISIS PROSEDUR AUDIT KAS DAN SETARA KAS PADA PT ABC OLEH KAP BUNTARAN & LISAWATI
Authors: Pramesti Sri Dilla , Azmiyanti Rizdina
Published: September 2024

Audit of cash and cash equivalents is a procedure used to examine the fairness of the presentation of cash and cash equivalents balances in the company's financial statements. This study aims to determine whether the audit procedures carried out by KAP Buntaran & Lisawati at PT ABC are in accordance with generally accepted standard audit procedures for cash and cash equivalents. The research method used is descriptive qualitative research method by presenting conclusions or results from the data collected based on a theoretical concept. The results showed the procedures carried out by KAP Buntaran & Lisawati auditors during the examination of cash and cash equivalents at PT ABC. The conclusion of this study is that the inspection procedures for cash and cash equivalents carried out by KAP Buntaran & Lisawati auditors are in accordance with generally accepted procedural standards, so that auditors are expected to be able to detect material misstatements during the audit of PT ABC
PENGARUH STRUKTUR MODAL, ALOKASI PAJAK, DAN UKURAN PERUSAHAAN TERHADAP EARNING RESPONSE COEFFICIENT (ERC) PADA INDUSTRI PERKEBUNAN
Authors: Oktaviani Yolanda , Wirianata Henny
Published: September 2024

This research aims to analyze the influence of Capital Structure, Tax Allocation, and Company Size on the Earning Response Coefficient (ERC). The population used in this research is plantation sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2022 period. The sample in this study was determined using a purposive sampling method and came from 22 plantation companies, so the total The sample amounted to 110 samples. Data processing was carried out using the multiple linear regression method with the help of SPSS software version 20. The results of the study showed that partially the Capital Structure variable had a negative and significant effect on the ERC, the Tax Allocation variable had a positive and significant effect on the ERC and the Company Size variable has a negative and significant effect on the ERC. The research results also show that Capital Structure, Tax Allocation, and Company Size simultaneously have a significant effect on the ERC
PENGARUH KEBIJAKAN DIVIDEN DAN PERENCANAAN PAJAK TERHADAP RETURN SAHAM
Authors: Goinones Laoren Agustin , Ridwan Muhammad
Published: September 2024

This study aims to identify the influence of dividend policy and tax planning on stock returns. This research is a type of quantitative research conducted through the analysis of the financial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) throughout the period 2019 to 2022. The number of samples used in this study is 72 samples from 18 energy companies listed on the Indonesia Stock Exchange through the use of the purposive sampling method and tested with Eviews12. The data used in this study is secondary data in the form of financial statements from each company that has become a research sample. The results of this study show that the Dividend Policy partially affects Stock Return and Tax Planning has no effect on Stock Return. Meanwhile, at the same time, Dividend Policy and Tax Planning have an effect on Stock Returns. The contribution of the research to the variables of Dividend Policy and Tax Planning on Stock Returns is 30%, while the remaining 70% is explained by other variables outside the research model. Keywords: Dividend Policy; tax planning; Return on Stock
PENGARUH INTENSITAS PERSEDIAAN, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
Authors: Kurtusi Achmad Sadam , Angraini Dila
Published: September 2024

This research aims to identify the influence of Inventory Intensity, Sales Growth, and Company Size on Tax Avoidance. The research population includes Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2018-2023. The sample, selected using purposive sampling, consists of 24 companies observed over 6 years. This study employs a quantitative method using secondary data and falls under the category of associative research. The data collection technique used is a documentary technique, involving the gathering of annual reports, financial statements, and other relevant data from existing documents. The results of the research indicate that Inventory Intensity, Sales Growth, and Company Size have a simultaneous effect on Tax Avoidance. Meanwhile partially, Inventory Intensity and Sales Growth do not affect Tax Avoidance, whereas Company Size effects Tax Avoidance
PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP KECEPATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN
Authors: Simamora Klarita Pitrusani Octavia , Aristi Mentari Dwi , Samsiah Siti
Published: September 2024

The matter of submitting annual financial reports on time greatly affects the quality of the financial report itself. Financial reports are said to be of quality when information is presented on time and available when needed. The purpose of this study is to determine whether the condition of financial distress and the form of corporate governance of a company affect the speed of publication of annual financial reports. The study was conducted on companies engaged in the property and real estate sector and listed on the Indonesia Stock Exchange in 2021-2022. The purposive sampling technique was used to select samples with a total of 140 samples. The data in the study are secondary data. The data analysis technique is multiple linear analysis. The results of the study show that financial distress and corporate governance represented by managerial ownership and audit quality do not affect the speed of publication of annual financial reports. Meanwhile, corporate governance represented by independent commissioners, institutional ownership and audit committees have a negative effect on the speed of publication of annual financial reports
ANALISIS EFEKTIVITAS PENDAMPINGAN KONSULTAN PAJAK DALAM PENYELESAIAN KASUS PERPAJAKAN KLIEN
Authors: Aliefah Nur Azizatul , Djasuli Mohamad
Published: September 2024

This study aims to analyze the effectiveness of tax consultant assistance in resolving client tax cases at the Accounting Services Office (KJA) in Bojonegoro. This qualitative research uses a case study approach at KJA Lilis Ardini. Using qualitative data analysis, it was found that tax consultants have an important impact on clients in resolving tax problems, such as late payment and tax reporting. Key factors that affect the effectiveness of tax consultant assistance include the mentoring routine, good cooperation between consultants and clients, client honesty, and client awareness of the importance of tax compliance. The success of resolving tax cases is measured by the absence of complaints from the Tax Office   and the sustainability of the client-consultant partnership. Although it has only been operating for one year, KJA Lilis Ardini has shown consistency in providing effective services to clients, without any significant changes in the approach or strategy used
PENGARUH SISTEM PERPAJAKAN BAGI WPOP DAN KEPUASAN HIDUP TERHADAP KEPATUHAN PAJAK
Authors: Anisah Siti , Venusita Lintang
Published: September 2024

This study aims to test whether there is an influence between the taxation system and life satisfaction on tax compliance. The population in this study were Individual Taxpayers (WPOP) in the city of Surabaya. The number of samples in this study was 400 respondents. The sampling technique used the purposive sampling method. The research method used is a quantitative method with data sources in the form of primary data, namely questionnaires filled out by respondents via gform and written and distributed via social media and visiting one of the KPP in Surabaya. The data was processed using SMART PLS by testing the inner model and outer model. The results of this study provide evidence that the taxation system and life satisfaction have a significant effect on tax compliance
ANALISIS AKUNTANSI DALAM PROSES PENGADAAN BARANG DAN JASA DI KANTOR KECAMATAN SUKARAJA KABUPATEN SUKABUMI
Authors: Ajis Hanisa Abdul , Nugroho Gatot Wahyu , Eriswanto Elan
Published: September 2024

In the era of globalization and rapid development of information technology, financial management and accounting have become crucial aspects for organizations, including government agencies. In Indonesia, procurement of goods and services is a vital component in supporting the implementation of government programs, where efficiency and transparency in the procurement process greatly affects the quality of goods and services obtained, as well as accountability for the use of public funds. The Sukaraja Sub-district Office, Sukabumi District, as part of the local government, has the responsibility to effectively manage the procurement of goods and services. However, accounting and financial management practices in the sub-district often face challenges that affect the effectiveness and efficiency of budget use, as well as the quality of public services.
This research focuses on analyzing the accounting system used in the process of submitting payment for goods and services at the Sukaraja Subdistrict Office. The accounting system is an organization of forms, records, and reports that are coordinated to provide financial information needed in management. An in-depth understanding of this accounting system is very important because this system serves as a financial control mechanism, which if implemented properly, can improve the efficiency and effectiveness of regional financial management.
This study shows that although the existing accounting system at the Sukaraja Sub-district Office is quite good, there is still room for improvement, especially in terms of integration of modern technology and training of officers in the use of the system. Accurate and timely financial data is needed for effective decision-making. In addition, transparency in public financial management is expected to increase accountability and reduce the potential for corruption. In this regard, measures to ensure that financial information is easily accessible to the public are crucial.
This study concludes that the improvement of the existing accounting system, including the utilization of technology and the improvement of officers' competencies, is essential to improve financial performance in Sukaraja Sub-district Office. Thus, a strong and transparent accounting system will drive increased accountability, efficiency, and better quality of public services, which will ultimately support overall local economic development
PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING
Authors: Noviani Dian Septi , Zakaria Adam , Nasution Hafifah
Published: September 2024

This research was conducted with the aim of finding out the influence of external pressure, ineffective monitoring, change in auditor, change in directors, frequency of ceo’s picture on fraudulent financial reporting. This research uses companies in the infrastucture sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population. The research sample was selected using the purposive sampling method and produced 60 observation data. Data were analyzed using logistic regression analysis techniques and processed with the SPSS version 26 application. The research results show that External Pressure has a effect on fraudulent financial reporting, while ineffective monitoring, change in auditor, change in directors, frequency of ceo’s picture have no effect on fraudulent financial reporting
Desenvolvimento, Políticas Públicas e População: Uma Análise Socioeconômica e Demográfica do Município de Mirabela - MG
Authors: Andrade Tales Gandi Veloso de , Cerqueira Marília Borborema Rodrigues
Published: September 2024

O Brasil, nos últimos cem anos, vem estruturando o seu welfare state por intermédio de políticas que demarcam a ampliação da cidadania e dos direitos sociais. Nessa perspectiva, este artigo tem como objetivo analisar a estreita relação entre desenvolvimento e políticas públicas, assim como os reflexos demográficos do desenvolvimento, especialmente a ocorrência do fenômeno de transição demográfica vivenciado pelo país. Ademais, percebe-se que a transição demográfica não escapou ao pequeno município de Mirabela (MG), localizado no norte de Minas Gerais, sendo perceptíveis as mudanças no arranjo da população mirabelense nas últimas décadas. Metodologicamente, este estudo consiste em uma pesquisa de natureza quali-quantitativa, que utiliza dados e estatísticas secundárias em conjunto com uma revisão sistemática de literatura. Dentre os resultados, percebe-se que as políticas públicas e sociais adotadas pelo Brasil no último século elevaram a qualidade de vida dos brasileiros, ocasionando, também, profundas modificações nas características da população. Essas mudanças também foram percebidas em Mirabela, contudo, as fragilidades socioeconômicas enfrentadas pelo município, associadas à carência de políticas públicas, fazem com que Mirabela sofra com o baixo desenvolvimento humano, o que gera certas consequências demográficas, como a alta razão de dependência, o baixo crescimento e a migração em busca de emprego.
Malnutrición
Authors: Ávila Godoy Kelin Janeth , Ramírez Osorto Luis José , Caceres Carranza Fernando Javier , Ramos Baca German Humberto , Suazo Barahona Rodolfo Danilo , Oliva Hernández Gabriel Ricardo , Zelaya Sorto Nancy Danubia , Valdés Valladares José Francisco
Published: September 2024

La malnutrición se define como la nutrición deficiente o desequilibrada a causa de una dieta pobre o excesiva. Se reconocen los trastornos clínicos típicos de desnutrición: marasmo y Kwashiorkor; y los trastornos por exceso, como la obesidad. El marasmo es la forma más frecuente de desnutrición, y se caracteriza por una falta de calorías totales, a diferencia del Kwashiorkor, en el que la disminución proteica es el ente fisiopatológico representativo. La obesidad, en contraposición a las enfermedades por déficit alimentario, implica un exceso en las ingestas calóricas diarias, lo que desemboca en el aumento desproporcionado de peso. Todas estas entidades clínicas son comorbilidades importantes para los pacientes que presentan otras enfermedades subyacentes
Ictericia
Authors: Oliva Hernández Gabriel Ricardo , Ramírez Osorto Luis José , Henríquez Pérez Génesis Saraí , Caceres Carranza Fernando Javier , Ávila Godoy Kelin Janeth , Ramos Baca German Humberto , Suazo Barahona Rodolfo Danilo , Barahona Mejia Gerson Ariel , Ávila Gómez José Javier , Escoto Gutiérrez Nicolle Alejandra
Published: September 2024

La bilirrubina es un pigmento amarillento que proviene principalmente del metabolismo de la hemoglobina de los glóbulos rojos reciclados. Se conjuga a nivel hepático, y para su excreción pasa a través de los conductos biliares hacia el intestino delgado. Niveles elevados de bilirrubina en sangre tiñen la piel y mucosas de coloración amarillenta, a esto se le denomina ictericia. La ictericia no es un diagnóstico como tal, sino más bien, un signo que depara una lista considerable de posibles diagnósticos. Dependiendo del origen anatómico de la anomalía que desencadena la ictericia, las etiologías se pueden clasificar en prehepática, hepática y poshepática. Desde el punto de vista fisiopatológico, los mecanismos se dividen en aquellos que depende de la bilirrubina no conjugada, la conjugada y los mixtos. Mediante una historia clínica detallada y exhaustiva, la sospecha diagnóstica que liderará el razonamiento clínico para la toma de muestras de exámenes
Asma y EPOC
Authors: Oliva Hernández Gabriel Ricardo , Ramírez Osorto Luis José , Caceres Carranza Fernando Javier , Ávila Godoy Kelin Janeth , Ramos Baca German Humberto , Suazo Barahona Rodolfo Danilo , Oliva Sánchez Leny Vanessa , Hernández Hernández Eduardo Josué , Soto Herrera Alex Fernando , Rollins Alonzo April Mary
Published: September 2024

Los trastornos respiratorios son muy prevalentes en los extremos de la vida; el asma bronquial predomina en los primeros años y la EPOC tiene bastante repercusión en edades geriátricas. El asma es una enfermedad inflamatoria crónica de las vías respiratorias, en cuya patogenia intervienen diversas células y mediadores de la inflamación, condicionada en parte por factores genéticos. El asma cursa con hiperreactividad bronquial y una obstrucción variable al flujo aéreo, total o parcialmente reversible, ya sea por acción medicamentosa o espontáneamente. La enfermedad pulmonar obstructiva crónica (EPOC) también es una enfermedad inflamatoria crónica de las vías respiratorias, con la variante de su poca o nula reversibilidad; incluye la bronquitis crónica y el enfisema pulmonar. El tabaquismo es el principal factor de riesgo en esta enfermedad. Al ser procesos inflamatorios crónicos acompañados de broncoespasmos, su farmacología se basa en el uso de broncodilatadores y antiinflamatorios esteroideos.
Insuficiencia Cardiaca Congestiva
Authors: Oliva Hernández Gabriel Ricardo , Henríquez Pérez Génesis Saraí , Caceres Carranza Fernando Javier , Salomón Dominguez Samantha Cristina , Rodríguez Ramírez Yissel Azucena , Castillo Vallecillo Gabriela Lucia , Herrera Ramos Egla Maritza
Published: September 2024

La insuficiencia cardíaca (IC) es un síndrome clínico causado por una anomalía cardiaca estructural o funcional que produce una reducción del gasto cardiaco o elevación de las presiones intracardiacas. Las alteraciones de los miocitos o en la sobrecarga de volumen ocasionan cambios de la precarga, poscarga y dificultad del vaciado del Ventrículo Izquierdo (VI) durante la sístole, esto lleva a la dilatación ventricular con su consecuente remodelado. Las principales causas de IC son: la cardiopatía hipertensiva, Infarto Aguado de Miocardio (IAM) y miocardiopatía dilatada. Dentro de los mecanismos compensadores están el de Frank-Starling, liberación de Hormona Antidiurética (ADH), secreción de péptidos natriuréticos y mediadores neurohumorales como el Sistemas Renina Angiotensina Aldosterona (SRAA) y aumento de la actividad del Sistema Nervioso Simpático. (SNS) El diagnóstico clínico se basa en los criterios de Framingham divididos en mayores y menores, y en pruebas complementarias; el tratamiento incluye medidas no farmacológicas y farmacológicas como los Inhibidores de la Enzima Convertidora de Angiotensina (IECA), antagonistas del receptor de angiotensina II (ARA II), beta bloqueadores, diuréticos, vasodilatadores. El pronóstico es, muchas veces, poco alentador
La eficacia constitucional del derecho a la defensa en la acción de protección en el Ecuador
Authors: Paute Vásquez Mariangel Dayanna , Zamora Vázquez Ana Fabiola
Published: September 2024

El diseño de la justicia constitucional en el Ecuador se direcciona en la tutela y defensa de los derechos fundamentales mediante un amplio catálogo de garantías jurisdiccionales, donde la acción de protección se destaca por su carácter tutelar y por ser la de mayor alcance en cuanto a protección de derechos. La sustanciación es fuera de lo ordinario, porque no requiere de formalidades y se sustancia bajo ciertos términos céleres establecidos legalmente, sin embargo, no cumple a cabalidad con el debido proceso en relación a la participación que tiene el legitimado pasivo. Es por ello, que se analizó la aplicabilidad del derecho a la defensa en la tramitación de la acción, frente a la falta de disposición normativa referente a un término breve para la contestación a la demanda por escrito. En efecto, el alcance de la investigación fue netamente descriptivo, así pues, el método utilizado fue inductivo-deductivo para establecer la presencia del derecho a la defensa como garantía del debido proceso, el método dogmático jurídico para referirse a la parte formal del derecho y el método comparativo para determinar los vacíos legales. La falta de medios necesarios para la preparación de la contestación a la demanda, donde el accionado pueda ejercer su legítima defensa conforme a Derecho, representa la inobservancia de condiciones mínimas en el cumplimiento de las reglas de trámite del debido proceso, como el máximo derecho de protección, donde la certeza y conocimiento de la seguridad jurídica se vuelve ineficaz.
Análisis de vulnerabilidades en entornos virtuales de aprendizaje. Caso Práctico: Instituto Superior Tecnológico Ismael Pérez Pazmiño
Authors: Tapia Noblecilla Eduardo Rodolfo , Álvarez Vera Manuel Salvador , Andrade López Miguel Santiago
Published: September 2024

En el Instituto Superior Tecnológico Ismael Pérez Pazmiño, se llevó a cabo una evaluación de seguridad en las plataformas virtuales de aprendizaje Moodle, Amauta y Atenea, con el objetivo de identificar posibles vulnerabilidades. La metodología incluyó escaneos de vulnerabilidades, pruebas de penetración, revisión de configuraciones, análisis de registros, entrevistas con personal y usuarios, revisión de incidentes anteriores y validación con expertos en ciberseguridad. Los resultados revelaron la existencia de vulnerabilidades críticas, tales como inyección SQL, ejecución remota de código, fallas de cross-site scripting (XSS), fuga de información, navegación de directorios, malas prácticas de programación, configuraciones inseguras y políticas de contraseñas débiles, comprometiendo la integridad y privacidad de los datos. Para mitigar estos riesgos, se recomienda aplicar parches de seguridad, fortalecer las políticas y configuraciones, implementar controles adicionales como sistemas de prevención y detección de intrusos, adoptar prácticas de programación segura, mejorar la gestión de identidades y accesos mediante autenticación multifactor, elevar la conciencia y capacitación en seguridad, establecer un programa de monitoreo y respuesta a incidentes, cumplir con las normativas y estándares pertinentes, y considerar la contratación de servicios de auditoría externa, abordando estas vulnerabilidades de manera proactiva e integral.
Legal Aspects of Liability of Participants (Shareholders) of Joint Stock Companies in the Republic of Uzbekistan for Breach of Corporate Obligations
Authors: Habibullayev Asliddin
Published: September 2024

This article considers legal aspects of liability of participants (shareholders) of joint stock companies in the Republic of Uzbekistan for breach of corporate obligations. The article analyses both national normative legal acts and international standards and practices of regulation of shareholders' liability. The author has considered issues related to mechanisms for protecting the rights of shareholders and creditors, as well as imposing sanctions on shareholders for breach of corporate obligations. In addition, recommendations were made to improve legislation in this area.
Revisão Sistemática de Literatura acerca da produção do conhecimento na EJA
Authors: Paz Juarez da Silva , Ribeiro Silvar Ferreira
Published: September 2024

Este trabalho tem por objetivo verificar o que tem sido publicado acerca da produção do conhecimento na Educação de Jovens e Adultos (EJA). Trata-se de um estudo descritivo que consiste em uma revisão de literatura sistemática, realizada no mês de agosto de 2023, seguindo um protocolo especifico. Foi realizada uma busca de artigos publicados em bases de dados CAFé CAPES, cujas publicações ocorreram no período de 2018 a 2023. Os descritores de pesquisa utilizadas foram: “Conhecimento” And “Educação de Jovens e Adultos”. Posteriormente, foram aplicados gradativamente os filtros correspondentes aos critérios de elegibilidade definidos. Após, foi realizada a leitura minuciosa dessas pesquisas, a fim de constatar se, de fato, correspondiam ao interesse deste estudo, sendo selecionados nesta etapa 49 artigos. Dos artigos selecionados, a maioria reitera a necessidade de dar voz aos educandos da EJA por meio da adoção de metodologias condizentes com suas peculiaridades, que venham a contribuir para a construção do conhecimento e aplicação no cotidiano.
Ocorrência de zoonóticos parasitários em pontos das praias de Jatiúca e Jaraguá na capital alagoana
Authors: Freire Roselaynne Maria de Jesus , Neto Cloves Agra Nobre , Teixeira Jessica Caroline Alves , Albuquerque Ariane Loudemila Silva de , Carneiro Maria do Carmo , Silva Maurizete da Cruz
Published: September 2024

Parasitas estão constantemente presentes no solo, inclusive em praias, e a saúde pública pode ser colocada em risco nestes locais que recebem visitação de pescadores. Pensando nisso, este estudo avaliou a contaminação das praias Jatiúca e Jaraguá do município de Maceió, AL, por larvas de helmintos na areia, para o levantamento dos locais onde possui uma provável presença de geo-helmintoses. Foram coletadas 36 amostras nas praias Jatiúca e Jaraguá que foram incluídas no estudo pela ocorrência de prática pesqueira. Houve a coleta de 12 pontos de cada praia, com três amostras cada: superficial, 10 cm e 20 cm de profundidade em horários alternados em manhã, tarde e noite. A análise ocorreu pelo método Holffmann e Rugai adaptados de fezes para solo. A análise comprovou a contaminação de 34 (94,444%) das 36 amostras, das quais, 68,421% dos parasitas estavam em profundidades de 10 e 20 cm. Ancylostoma spp., Trichuris trichura, e Strongyloides stercoralis podem apresentar riscos à saúde humana e atuar como forma de infecção no ambienta, se mostraram recorrentes em diversos pontos coletados. Apenas um ponto da praia de Jatiúca foi negativo para qualquer geo-helminto nas análises.
Mensuração de impactos sociais da atividade mineradora: revisão sistematica
Authors: Fontes Ferreira Clara , Guarnieri dos Santos Patricia
Published: September 2024

A atividade mineradora acarreta alterações significativas em várias esferas da vida humana, especialmente na comunidade local em que está inserida. Essas alterações são denominadas impactos sociais, e são os objetos de análise das Avaliações de Impacto Social (AIS), as quais são importantes instrumentos de identificação, mensuração e planejamento para construção de planos de proteção e recuperação das comunidades onde essas atividades acontecem. AIS podem ser conduzidas de inúmeras formas, sendo necessário assim formulação de linhas gerais e diretrizes para sua construção. Dessa forma, o presente artigo visa apresentar linhas gerais para definição de indicadores de impacto social da atividade mineradora, mapear as dimensões e indicadores utilizados e descritos na literatura e levantar as melhores práticas de AIS presentes na literatura. Para isso, foi realizada revisão sistemática da literatura conforme protocolo de Pagani, Kovaleski e Resende (2015). A análise dos resultados permitiu identificar as sete principais dimensões presentes nos artigos, bem como outras 33 dimensões e mais de 200 indicadores. Ademais, foram detectadas lacunas nas principais dimensões e indicadores das AIS, como questões de gênero, percepção errônea de homogeneidade da comunidade e a falta de políticas governamentais que exijam mitigação dos impactos negativos advindos dessas atividades.
Endoscopic vacuum therapy in esophageal defects treatment – our fi rst experience
Authors: Košťálová Kateřina , Vacková Zuzana , Pohnán Radek , Tyll Tomáš , Zavoral Miroslav , Urbánek Petr , Suchánek Štěpán
Published: September 2024

Summary Introduction: Endoscopic vacuum therapy (EVT) has become an important tool in the treatment of esophageal defects such as anastomotic leaks, fistulas and perforations. The study presents the first experience with EVT at the Military University Hospital in Prague. Methods: A retrospective analysis of data from patients treated for esophageal defects using EVT from May 2020 to May 2024 was performed. Patients with completed treatment and 30-day follow-up were included. EVT was initiated without or in combination with another endoscopic/surgical method. The primary endpoint of the analysis was the success rate of defect closure, the secondary objectives were the duration and characteristics of treatment, 30-day lethality and complications of EVT. Results: Overall, 12 patients have been treated during the study period, of which10 patients (8 men, mean age 65.2 years) completed a 30-day follow-up and were included into the analysis. In 9/10 cases, the cause of the esophageal defect was anastomotic leak after esophageal surgery, 1 patient had spontaneous esophageal perforation. Successful closure with or without the use of other endoscopic or surgical treatment methods was achieved in 8/10 patients (80%). The mean duration of treatment was 18.9 ± 11.1 days, and the mean number of Eso-SPONGEs used per patient was 5.1 ± 3.4. Two patients (2/10) were treated with EVT alone, 8/10 in combination with another modality. The overall hospitalization lethality was 30%, the 30-day lethality was 20%. Two patients (20%) developed stricture at the site of anastomotic defect, but we have not experienced any ther complications of EVT treatment. Conclusion: EVT has proven to be an effective and safe method for the treatment of esophageal defects, but its success is often achieved in combination with other treatment modalities, especially surgical adjunctive drainage.The treatment is based on multidisciplinary approach and most patients required combination of treatment modalitites. Keywords endoscopic vacuum therapy, ezofagektomie, anastomotic leak, oesophageal perforation, Eso-SPONGE, VACStent
RUSSIAN AS A FOREIGN LANGUAGE IN THE CONTEXT OF INTERNATIONAL COOPERATION
Authors: Denisov A. A.
Published: September 2024

The article examines the importance of developing a cultural background as an accompanying tool for learning Russian as a foreign language. The complexity in this regard may be the organizational component for solving the problem due to the insufficient level of attention to it. The article is of interest to those who make decisions on the organization of the educational process, both at the level of universities and government departments, as well as to students and specialists in the field of political science, international relations, pedagogical and philological sciences.
TURKEY AS A CONDUCTOR OF NATIONAL AND INTERNATIONAL INTERESTS IN CENTRAL ASIA
Authors: Petrov N. D.
Published: September 2024

The study examines the historical features of Turkey’s existence within the framework of the manifestation of national and international interests in the Central Asian region. The relevance is due to the state’s attention to cooperation with other neighboring territories, within the framework of ensuring cultural, historical, religious, and political unity. As a result of the study, aspects of the significance of the models of contact between the policies and interests of Turkey and the Central Asian states were reflected. The main guidelines for ensuring the stability of the region and the mutual interest of all countries in confronting the challenges of our time are highlighted. The author’s conclusions concerning the maintenance and further regionalization of political, international, and international relations of all players in this territory are presented.