bluuebunny/crossref_metadata_2025 huggingface dataset:
Pulmonary artery aneurysm associated with a non-stenotic bicuspid pulmonic valve: a role for genetics?
Authors: Alexis Sophia , El-Hamamsy Ismail , Robbins Michael
Published: July 2021

Background Bicuspid pulmonic valves are quite uncommon, being described
in only 0.1% of donor hearts, while pulmonary artery aneurysms are even
more rare, having been found in 8 out of 109,571 autopsies. This rarity
makes it difficult to characterize the relationship between them.
Materials & Methods We describe the case of a 66-year-old female who
was found to have a bicuspid pulmonic valve and pulmonary artery
aneurysm (5.1cm) on imaging by her cardiologist. Discussion &
Conclusion This case raises the question of whether the association
between bicuspid semilunar valve disease and vascular wall anomalies are
more genetic or hemodynamic. Even on the aortic side, despite the robust
association between bicuspid aortic valves and thoracic aortic
aneurysms, the mechanism still remains unclear. In our patient there was
no significant gradient across the bicuspid pulmonic valve, suggesting
that hemodynamics are not the primum mobile of this association.
DEVELOPMENT OPPORTUNITIES OF POLISH FARMS
Authors: Juchniewicz Monika , Podstawka Łukasz
Published: July 2021

The main objective of the study is to identify and evaluate development opportunities among agricultural holdings in Poland according to agricultural types and economic size classes. Thestudy refers to the period between 2015 and 2019 and concerns data regarding farms run by natural persons conducting agricultural accounting within the Polish FADN. The aim of the studywas achieved by assessing the level of income from a family farm as well as accumulation and reproduction in the agricultural holdings under consideration. The research shows that there wasa differentiation in the development potential of farms run by natural persons depending on the agricultural type and economic size class. The highest average accumulation in relation to familyfarm income, as well as the highest reproduction rate, was observed in farms producing poultry.Farms with field crops, horticulture, dairy cows and pigs also had more accumulation than depreciation and these farms provided an extended reproduction of fixed assets. On the otherhand, in holdings with mixed crop and animal production, with permanent crops and specialised in grassland animal husbandry, there was a narrower reproduction of fixed assets.The analysis of agricultural holdings run by natural persons showed that the accumulation rate and the reproduction rate increased along with the economic size of agricultural holdings.Farms with an economic size of up to EUR 25 thousand SO in the studied period recorded a negative accumulation rate and reproduction rate. In the group of farms with an economic sizeof EUR 25 to 50 thousand, the reproduction rate was 1. On the other hand, in the economic size classes above EUR 50 thousand SO there was an extended reproduction.
RESULTS OF FUNCTIONING OF PUBLIC UNIVERSITIES: ESTABLISHING A SET OF RATIOS PROVIDING RELIABLE MANAGEMENT INFORMATION BASED ON DATA DERIVED FROM AN ENTITY'S REPORTS
Authors: Karpacz Jarosław , Pisarska Aleksandra
Published: July 2021

The aim of the study is to define a set of ratios, enabling multidimensional assessment of the activity of public universities as units of the public finance sector, in order to improve theefficiency of their management. The selection of appropriate ratios, which are also highly reliable in relation to occurring phenomena and processes, becomes a useful management tool. Hence, thecontent of the study includes a comprehensive measurement of a university's results. Empirical research was conducted at a deliberately selected multi-disciplinary university, i.e. an entityconducting research and didactic activities in many fields of science. The empirical material was collected using information derived from financial statements and analytical information from theaccounting books of the analyzed entity. The study covered the years from 2015 to 2019. The conducted empirical research provided evidence in the light of which the developed set of ratioshas a high management usefulness, as it allowed to assess the state of processes taking place in the examined unit.
Caught in a Cognitive Trap? An Examination of Student Heuristics and Debiasing when Analyzing an Accounting Restatement Case Study
Authors: Sampath Vijay S.
Published: July 2021

Student evaluations and judgments of the accounting method used in the restatement of financial statements by a public company for channel stuffing are examined. In order to reduce any heuristics and biases that may have affected student judgments, a group brainstorming method was incorporated to supplement individual assessments made by the students. The case study was administered to 206 students in three student groups: non-degree, justice school, and business school students. Between-subjects' assessments of the accounting restatements show that justice school and business school students are more likely than non-degree students to disagree with the assessment that the restatement was appropriate. Similar results were obtained for accounting major students compared to non-accounting major students. Empirical evidence was also found for the presence of social identity bias between business school and justice school students' evaluation of sanctions. Implications on the use of behavioral techniques in accounting and ethics education are discussed.
Trigonometric Approximation by Modulus of Smoothness in Lp,α (X)
Authors: Fayyadh Mohammed Hamad , Auad Alaa Adnan
Published: July 2021

In this paper, we study the approximate properties of functions by means of trigonometric polynomials in weighted spaces. Relationships between modulus of smoothness of function derivatives and those of the jobs themselves are introduced. In the weighted spaces we also proved of theorems about the relationship between the derivatives of the polynomials for the best approximation and the best approximation of the functions
Synoptic Characteristics of Torrential Rains in Southwest and Southeast Iraq: A Case Study
Authors: Mutar Aqeel Ghazi , Khtan Asraa , George Loay E.
Published: July 2021

Torrential rains cause many losses in city infrastructure, crops, and deaths in several regions of the world including Iraq as in the case that we will discuss in this work, on January 28 and 29, 2019. Torrential rain caused the flow of torrents in several areas of Iraq and the neighboring areas. This research work aims to identify the synoptic characteristics of torrential rains and the causes of this case. This will be done by analyzing and interpreting the weather maps at different pressure levels with focusing on the troughs and fronts locations, relative vorticity, polar jet stream effect as well as the moisture flux. The Geographic Information System (GIS) was used to analyze the satellite images in order to calculate the Normalized Difference Water Index (NDWI) to confirm the heavy rain case. The weather maps were obtained from the Modern-Era Retrospective analysis for Research and Applications Version 2 (MERRA-2).  As for the satellite images we used the satellite imagery from Sentinel-2 and EMUTSAT.
Synthesis Emission Spectra of (LIPS) Technique for Cu, Ag Nanoparticles and their Antibacterial Activity
Authors: Nasif Hadeel K. , Ahmed Baida M. , Aadim Kadhim A.
Published: July 2021

A spectroscope presents the optical emission spectroscopy (OES) technique on laser-produced copper and silver plasmas. The optical emission spectrum technique was used to analyzes the spectrum arising from the Cu, Ag Laser Nd: YAG plasmas with a wavelength of (1064) nm, a span of (10) ns, and a focal length of (10) cm in the energy range (300-800) mJ. The electron temperature (Te) was determined while the Saha-Boltzmann equation was used to measure the electron density (ne). Other plasma parameters, (λD), (fp), (ND), were also measured. For various energies, the plasma spectrum was registered copper and silver. Q-switched Nd: YAG liquid laser ablation technique (PLAL) was used to produce nanoparticles (NPs), silver, and copper particles using distilled water at room temperature at different energies (300-600-800) mJ. With a constant wavelength (1064nm). At a constant frequency (6Hz), 300 laser pulses were used to ablate the target placed in distilled water to study the effect of these materials in inhibiting bacteria. Bacteria were used (Staphylococcus). This study showed that (Ag-NPs) and (Cu-NPs) that are synthesized by laser ablation have a great effect on Staphylococcus (antibiotic-resistant) bacteria.
Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perdagangan Besar Barang Produksi Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016 - 2018
Authors: Burhanudin Muhammad , Cipta Wayan
Published: July 2021

This study aims to examine the effect of capital structure and company size on firm value in the large trade sub sector of manufactured goods listed on the Indonesia Stock Exchange in 2016 - 2018, either simultaneously or partially. The population used in this study is the sub-sector companies of large-scale production goods listed on the Indonesia Stock Exchange which submit their financial reports of 26 companies. The design of this research is causal quantitative as proof of the effect of capital structure and firm size as independent variables on firm value as the dependent variable. The data collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that: (1) capital structure and firm size had a significant effect on firm value, (2) capital structure had a positive and significant effect on firm value, (3) firm size had a negative and significant effect on firm value.
The Contribution of Google Classroom Application and Motivation to The Learning Outcomes of Web Programming
Authors: Guswara Ade Mukhfir , Purwanto Wawan
Published: July 2021

Online learning is one of the most effective lessons that can be used during the Covid 19 pandemic. Online learning can be done with google classroom. The application of this method is still experiencing pros and cons. For this reason, the research objective was formulated to examine how much the contribution of the Google Classroom application and learning motivation of web programming learning outcomes. This research is descriptive correlational. The population in the study were 64 students. The sampling technique used simple random sampling, obtained 39 students as sample. Data collection using questionnaires and documentation. Questionnaire to collect data on Google Classroom application and learning motivation. Documentation to retrieve learning outcome data. The prerequisite analysis test was tested for normality, linearity, and multicollinearity. The data analysis method used simple regression and multiple regression. The study results are: (1) There is a positive and significant contribution of the Google Classroom application to learning outcomes (29.60%). (2) There is a positive and significant contribution of learning motivation to learning outcomes (20.30%). (3) A positive and significant contribution to the implementation of Google Classroom and learning motivation to learning outcomes was 49.90%.
E-learning Assissted by Finger Printing on Students’ Critical Thinking and Creativity
Authors: Rati Ni Wayan , Rediani Ni Nyoman
Published: July 2021

The impact of covid-19 requires all types of learning activities to be carried out online. The long online learning process results in boredom among students so that the online learning process is not optimal. The research objective was to analyze the effect of e-learning assisted by finger painting on critical thinking skills and student creativity. This type of research is quasi-experimental research, the design of this study used a posttest only control group design. The study population was 180 students in semester III who received basic science concepts courses. The data collection methods used were test and non-test. This study uses two analytical techniques,  descriptive analysis, and inferential analysis. Inferential analysis is used to test the research hypothesis. Before analyzing inferential data, the data is tested for normality and homogeneity. In this study, the inferential analysis was assisted by using SPSS 17.00. The results of this research can be said that with the effect of e-learning assisted by finger painting on the critical thinking and creativity abilities of PGSD students, this can be seen from the Manova test results that the resulting significant score is less than 0.05,  0.00. So it can be said that e-learning assisted by finger painting impacts critical thinking and creativity, critical thinking, and PGSD students' creativity.
Analisis Peran Corporate Social Responsibility terhadap Aspek Sosial, Ekonomi, dan Lingkungan pada Industri Ritel
Authors: Taufiq Abd Rohman , Iqbal Achmad
Published: July 2021

Corporate Social Responsibility (CSR) is a company responsibility that not only about how to generate profits, but also pay attention to society and the environment. This study aims to analyze the CSR role of retail companies in Indonesia. This research uses a qualitative approach. The results show that retail companies in Indonesia have implemented CSR in a sustainable manner. The CSR program has implications in several aspects, including social, economic, and environmental aspects. In social programs, retail company CSR is dominated by educational assistance activities, natural disasters, and blood donors. ERAA is a company that focuses on economic aspects with community development. Environmental aspects are dominated by tree planting and energy reduction. Community Development (Comnev) should be the basis for implementing CSR programs to be more sustainable.
PENGARUH PENEMPATAN KERJA DAN BUDAYA KERJA TERHADAP KINERJA KARYAWAN PADA HOTEL ADI ASRI PEMUTERAN
Authors: Samawi Fathur Rizqi , Cipta Wayan
Published: July 2021

Penelitian ini bertujuan untuk mengetahui pengaruh penempatan kerja dan budaya kerja terhadap kinerja karyawan di Hotel Adi Asri Pemuteran yaitu pengaruh secara parsial dan pengaruh secara simultan. Rancangan penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek dalam penelitian ini merupakan karyawan Hotel Adi Asri Pemuteran sedangkan objek penelitian ini adalah penempatan kerja, budaya kerja dan kinerja karyawan. Populasi penelitian yang digunakan berjumlah 46 orang karyawan. Data yang didapatkan dari hasil kuisioner dan wawancara kemudian dianalisis menggunakan analisis jalur (path analysis). Hasil penelitian ini menunjukkan (1) penempatan kerja dan budaya kerja berpengaruh positif terhadap kinerja karyawan, (2) penempatan kerja berpengaruh positif terhadap budaya kerja karyawan, (3) penempatan kerja berpengaruh positif terhadap kinerja karyawan, dan (4) budaya kerja berpengaruh positif terhadap kinerja karyawan.
Assessment of the adhesion process after liver injury in chronic experience
Authors:   Kursk State Medical University, Gavrilyuk V.P. , Lipatov V.A. ,   Kursk State Medical University, Lazarenko S.V. ,   Kursk State Medical University, Severinov D.A. ,   Kursk State Medical University
Published: July 2021

Background. The issue of studying the reaction of a macroorganism to use of various local hemostatic agents is relevant. In particular, an important factor for use of a certain hemostatic agent in practical medicine is the low probability of formation of adhesions in the postoperative period after its implantation. Aim. Was to investigate the peculiarities of the course of adhesion process in the abdomen of laboratory animals after liver injury and stoppage of bleeding by local spongy hemostatic agents in an experiment. Materials and Methods. As materials, various samples of spongy hemostatic agents were used: Tachocomb®, Na-CMC + tranexamic acid, Na-CMC. The study was performed on male rabbits of the «Soviet chinchilla» breed (10 in each experimental group) in the operating unit of the laboratory of experimental surgery and oncology of the Research Institute of Experimental Medicine of KSMU. Surgical intervention was performed using a video-surgical complex, a liver wound was formed, and to stop bleeding, the studied samples of hemostatic sponges were used. Before surgery and on the 1st, 3rd, 7th, 15th, 30th day after surgery each animal was made the control dynamic laparoscopy, in which the evidence and spread of peritoneal adhesions were macroscopically evaluated. Results. In the group where Tachocomb® collagenous plate was used for arrest of bleeding, practically no statistically significant differences were found in comparison of the results of control dynamic laparoscopy (CDL) – on the 1st day after injury, there was no active bleeding and adhesions, on the 30th day a decrease in the area of growth of connective tissue structures was noted in the region of injury, and the color of parenchyma was comparable with that of intact areas. The parameters were analyzed both within the group (at different periods of the experiment) and between the experimental groups. Conclusions. In the intra-group comparison, a small number of significant differences were noted which may evidence comparability of the adhesive process at different periods of the experiment in the study groups. In practically of all cases of adhesion, they attached to the anterior abdominal wall at the point of insertion of the cannula for laparoscope (or quite close to it) that may be associated with frequent trauma of the peritoneum in this region provided by the design of the experiment, and in all cases threadlike adhesions were found, the morphological substrate of which was a strand of greater omentum. There were no clinical manifestations of adhesive intestinal obstruction in laboratory animals.
Parameters of mitochondrial pathway of apoptosis in serum and homogenate of vascular wall in patients with atherosclerosis of peripheral arteries
Authors:   Ryazan State Medical University, Kalinin R.E. , Suchkov I.A. ,   Ryazan State Medical University, Klimentova E.A. ,   Ryazan State Medical University, Shchulkin A.V. ,   Ryazan State Medical University, Pshennikov A.S. ,   Ryazan State Medical University, Mylnikov P.Yu. ,   Ryazan State Medical University, Egorov A.A. ,   Ryazan State Medical University
Published: July 2021

Aim. Determination of the amount of Bcl2 and Bax apoptosis proteins in the homogenate of the vascular wall and blood serum, and of their relationship in patients with obliterating atherosclerosis of the lower limb arteries (OALLA) with III stage of the disease. Materials and Methods. The study included 12 patients with III stage OALLA according to Pokrovsky-Fontaine classification. After follow-up examination, these patients underwent open surgical interventions on the arteries of the femoral-popliteal segment. According to signed informed consent, during the surgical intervention, the intraoperative samples of all three layers of the vascular wall were taken. A sample of the vessel was crushed, and a homogenate was prepared, in which expression of Bcl2 anti-apoptotic protein and Bax pro-apoptotic protein was determined by ELISA method. Samples of the vascular wall without visible signs of atherosclerosis taken from patients undergoing reconstructive surgery were used as a control for arteries. Initially, before the operation, the studied parameters were determined in blood serum using ELISA method. To determine the reference values of Bcl2 and Bax proteins, healthy volunteers were included in the study. Results. In the homogenate of the arterial wall without atherosclerotic changes (control sample), the amount of Bcl2 protein was 1.26 ng/ml, of Bax 3.8 ng/ml. In the homogenate of the arterial wall in the area of an atherosclerotic plaque, the amount of Bcl2 did not differ from the control sample and was 1.4 ng/ml (p=0.504), and the amount of Bax protein increased to 6.54 ng/ml (p=0.033). In healthy volunteers, Bcl2 and Bax values in serum were 5.2 ng/ml and 15.9 ng/ml, respectively. In patients with OALLA, the amount of Bax protein in blood serum increased to 26.7 ng/ml (p=0.009), with the level of Bcl2 4.96 ng/ml (p=0.761). Correlation analysis showed the relationship between the level of Bcl2 (r=+0.806), Bax (r=+0.699), Вах/Всl2 (r=+0,642) in the homogenate of the vascular wall and in blood serum. Conclusions. In patients with III stage OALLA, the level of pro-apoptotic Bax protein was elevated both in the vascular wall and in the blood serum. The amount of Bcl2 and Bax apoptosis proteins in blood serum reflects their amount in the vascular wall in patients with OALLA.
Epidemiological safety as a component of the operational management unit of the InfoCenter in introduction of lean manufacturing in a medical organization that provides primary health care
Authors:   Tyumen State Medical University, Kurmangulov A.A. , Reshetnikova Yu.S. ,   Tyumen State Medical University, Brynza N.S. ,   Tyumen State Medical University, Kalinina V.L. ,   Tyumen State Medical University
Published: July 2021

Currently, the primary health care system is undergoing active reformation. Lean manufacturing technologies are being introduced into the activities of medical organizations that help reduce the loss of medical and auxiliary processes. One of the main methods of lean production is visualization, which is implemented in the operational management of a medical organization in the form of creating information centers (InfoCenters) that reflect the main parameters of the activity of a medical organization in the SQDCM system: safety, quality, order execution, costs and a comfortable environment. Criteria of safety of medical activity most relevant for the national healthcare system are parameters of epidemiological safety. A parameter most difficult for indication, but necessary for reflection of epidemiological diagnostics in the InfoCenter is the accident rate at work. Aim. Generalization of literature data on the possibility of including epidemiological safety parameters into the operational assessment of the InfoCenter. Epidemiological studies conducted in our country in medical organizations of various profiles show an increasing rate of emergency situations among the medical personnel. With this, the system of indication and identification of all emergency cases still remains imperfect, and medical personnel often hide cases of emergency situations. Conclusion. Introduction of criteria of epidemiological safety into the practical activity of a medical organization as a component of the operational management unit of the InfoCenter will contribute to the formation of functioning and constantly improving system of analysis of the activity of medical organizations, to the control of provision of medical care, and to standardization of invasive procedures to ensure epidemiological safety. The key tasks of the InfoCenter are: focusing the attention of medical organization employees on problems, prompt response to emerging problems and risks, and also ensuring effective communication of all participants of operational meetings in a single information space.
Endothelial dysfunction in muscular dystrophies
Authors:   Ryazan State Medical University, Kalinin R.E. , Suchkov I.A. ,   Ryazan State Medical University, Mzhavanadze N.D. ,   Ryazan State Medical University, Korotkova N.V. ,   Ryazan State Medical University
Published: July 2021

Endotheliocytes are the key elements of the vascular wall and are involved in regulation of vascular tone and permeability, inflammation, hemostasis, angiogenesis etc. Impaired function of endothelial cells universally recognized as endothelial dysfunction is associated with a number of common diseases such as ischemic heart disease, arterial hypertension, atherosclerosis, peripheral arterial disease, septic shock, chronic kidney disease, obesity, oncological and autoimmune diseases. Less is known about the role of endothelial cells in pathogenesis of development and progression of rare diseases, such as muscular dystrophies. Muscular dystrophies involve over 30 genetically determined diseases, which are characterized by the development of a progressive muscular weakness and skeletal muscle degeneration. Presence of a nucleotide variant associated with a certain muscular dystrophy is primarily marked by a limited potential of skeletal muscle regeneration due to the impaired structure and function of myogenic cells. Inherited myopathies include a group of severe neuromuscular diseases caused by a mutation in the dysferlin gene DYSF, which leads to the synthesis of a dysfunctional dysferlin. Complex molecular and cellular interactions involved in skeletal muscle damage and endothelial dysfunction play an important role in the pathogenesis of dysferlinopathies. The possibility to produce an effect on different pathological aspects of dysferlinassociated myopathies such as complement system activation, inflammation, impaired function of endothelial cells, damage and necrosis of myofibrils are extensively studied in vitro and in vivo. This article is dedicated to the current understanding of relationship between the endothelium and its dysfunction in myogenesis and skeletal muscle regeneration in normal and pathological conditions caused by a group of inherited progressive myodystrophies, dysferlinopathies in particular, as well as possible clinical application of endothelial cells in treatment of muscular dystrophies.
THE LEAVED CROSS AND CRESCENT BENEATH THE CROSS ON BYZANTINE ANONYMOUS FOLLES: AN INTERPRETATION OF GROUPS H, I, AND J, M
Authors: ATAÇ Nergis
Published: July 2021

Before the years of approximately 1071-1092, the leaved cross and crescent beneath the cross appeared on Byzantine coins only in miniature size and typically as part of a scene focusing on the emperor. The motifs were generally widespread in the artwork of the provinces rather than the capital, Constantinople. Signifying death and resurrection, their appearance in the eleventh century in imperial Byzantine artwork points to influences of diverse cultures flocking to Anatolia and reflects the political and economic climate in the region. Did the increasing prominence of the leaved cross and the crescent beneath the cross in the eleventh century signal some type of agreements between the Byzantines and other new states to mint and circulate anonymous folles? While I support past theories that these folles were minted in Constantinople, some coins may have been minted in provinces and signified agreements between the empire and the new conquerors. This paper highlights the development of the leaved cross and crescent beneath the cross in Byzantine imperial art and draws attention to the non-Byzantines (e. g. Armenians, Georgians, Turks) in Anatolia in relation to the Byzantine anonymous folles (Group H, I and J, M) in eleventh-century Anatolia. Furthermore, I question whether the Byzantines might have implemented an integration policy as the Byzantine historian Michael Attaleiates put forward.
Türkiye'de Ormancılık Sektöründe Meydana Gelen İş Kazalarının Değerlendirilmesi
Authors: AKGÜL Mustafa , ESİN A.ilker , AKAY Anıl , ŞENTÜRK Necmettin , ACAR Hafiz Hulusi
Published: July 2021

Ormancılık sektöründe silvikültürel müdahaleler, orman ürünlerinin bölmeden çıkarılması gibi farklı çalışma koşulları içeren iş faaliyetleri olup, iş kazaları çevresel ve kişisel faktörlere bağlı olarak meydana gelebilmektedir. Ortaya konulan bu çalışmada, Türkiye’de ormancılık sektöründe 2013-2019 yılları arasında meydana gelen iş kazaları çeşitli ölçütler açısından genel olarak Türkiye geneli iş kazaları açısından değerlendirmek ve ormancılıkta sektöründeki ekonomik faaliyet sınıflarına göre iş kazalarını değerlendirmek amaçlanmıştır. Bu kapsamda değerIendirme ölçütleri olarak kaza sıklık oranı (KSO), kaza frekansı (KF) ve kaza ağırlık oranı (KAO) kullanılmıştır. Ormancılık sektöründe iş kazaları ekonomik faaliyet sınıfları açısından incelendiğinde ise, yıllar itibariyle ölümlü olmayan iş kazalarına göre “ormancılık için destekleyici faaliyetler ekonomik faaliyeti”nin KS, KF ve KAO ölçütleri açısından “silvikültürel ve diğer ormancılık faaliyetleri”, “tomrukçuluk faaliyetleri” ve “ağaç dışındaki yabani olarak yetişen ürünlerin toplanması” faaliyetlerinden daha yüksek değere sahip olduğu belirlenmiştir. Ulaşılan bulgular genel olarak değerlendirildiğinde, ormancılık sektörünün Türkiye geneli iş kazaları açısından durumu belirlenerek, sektörün durumu ortaya konulmuştur.
New Records for Turkish Cicindelinae (Cicindelidae) and Lebiinae (Carabidae) Fauna
Authors: KARA Sema , TOPER KAYGIN Azize
Published: July 2021

This study includes the species of Cicindelinae and Lebiinae subfamilies belonging to the families of Cicindelidae and Carabidae collected from Bartin province between 2014 and 2016. Insect specimens belonging to these subfamilies were collected through hand picking method. At the end of the study, 1 species and 1 subspecies belonging to 1 genus of Cicindelinae subfamily (Cicindela (Cicindela) campestris Linnaeus, 1758, Cicindela (Cicindela) hybrida hybrida Linnaeus, 1758), and 2 genera and 2 species belonging to Lebiinae subfamily (Lebia (Lamprias) chlorocephala Hoffmannsegg, 1803 and Paradromius (Manodromius) linearis Olivier, 1795) were determined in Bartin province. These species were recorded as new species for Bartin’s fauna. In addition, C. (C.) hybrida hybrida subspecies and L. (L.) chlorocephala species were recorded first time for Turkish fauna.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Indeks Pembangunan Manusia Dengan Belanja Modal Sebagai Variabel Intervening
Authors: Riviando Adel , Agustin Henri , Halmawati Halmawati
Published: July 2021

This research aims to prove empirically the influence of PAD, DAU and DAK on the HDI with Capital Expenditure as an Intervening variable. This is quantitative descriptive research. The population in this research were 19 districts and cities in the Province of West Sumatra in 2015-2017. The PAD variable is measured by the PAD formula =% allocation forming the HDI × total PAD, the DAU variable measured by the DAU formula =% allocation forming the HDI × the total DAU, the DAK variable measured DAK formula =% allocation of HDI maker × total DAK, variable Capital Expenditures measured by Capital Expenditure =% allocation of HDI formers × total Capital Expenditures and HDI measured through the average of 3 components forming the HDI. Samples in this study were determined by the total sampling method. The type of data used is secondary data obtained from www.bps.go.id and www.djpk.depkeu.go.id. The analytical method used is Partial Least Square. The results of this study shows that PAD, DAU and DAK have a significant positive effect on the HDI, Capital Expenditures are not able to mediate the influence of PAD, DAU and DAK on the HDI
Analisis Keuangan Daerah Terhadap Alokasi Belanja Modal Pemerintah Daerah Di Kabupaten Dan Kota Provinsi Sumatera Barat Tahun 2013 – 2017
Authors: Arif M , Arza Fefri Indra
Published: July 2021

This study aims to look at regional financial independence, effectiveness of local government finance, efficiency and expenditure harmony on allocation of capital expenditure. The population in this study are all regency/city in sumatera barat as many as 19. The sample in this study using a sampling technique total sampling. Analyses were performed using multiple regression models. the results showed that partially, regional financial independence positive effect does not significantly on allocation of capital expenditure, effectiveness negative effect does not significantly on allocation of capital expenditure, efficiency positive effect significantly on allocation of capital expenditure, expenditure harmony positive effect significantly on allocation of capital expenditure, simultaneously regional financial independence, effectiveness of local government finance, efficiency and expenditure harmony significant effect on allocation of capital expenditure
Analisis Pemanfaatan Dana Corporate Social Responsibility Bagi Penerima Beasiswa Bank Nagari
Authors: Apriatma Gigih , Cheisviyanny Charoline , Taqwa Salma
Published: July 2021

The purposes of this research are to analyze the benefits of recipients of Scholarship CSR Funds by Bank Nagari,the feedback for Bank Nagari and the provision of target benefits of CSR Funds by Bank Nagari. The subject of this research was students who received Bank Nagari scholarship. This research was a qualitative research. The type of data used in this research were primary and secondary data. Primary data was obtained from the results of in-depth interviews with students  and secondary data was obtained from Bank Nagari's Annual report 2016. Data collection techniques were carried out by observation, interviews, and documentation. The results of this research indicated that the scholarship from Bank Nagari  has benefits for recipients, while for feedback was directly not received by Bank Nagari, as well as for the overall awarded of scholarships was considered appropriate but there was different ways of register procedures.
Analisis Pengungkapan Lingkungan Berdasarkan Global Reporting Initiatives (Gri) G4
Authors: Syahputra Doni , Helmy Herlina , Mulyani Erly
Published: July 2021

This study aims to analyze: 1) The level of environmental disclosure of PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, T;bk. for the year 2016-2017 based on the GRI G4 Guideliness, 2) The breadth and depth of environmental disclosure of PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, Tbk. for the year 2016-2017. This is a descriptive qualitative research using two mining companies, namely, PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, Tbk. Data for this study were secondary from annual report and sustainability report were analysed using content analysis technique. The results show that: 1) the level of disclosure on economic, social and environmental performance indicators is higher for PT Aneka Tambang, Tbk. compared to those of PT Vale Indonesia, Tbk. 2) the breadth and depth of sustainability report disclosure of PT Indo Tambangraya Megah, Tbk, is better compared to those of PT Bukit Asam (Persero), Tbk.
Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit
Authors: Yolanda Stephanie , Arza Fefri Indra , Halmawati Halmawati
Published: July 2021

This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017. The data collection technique used is purposive sampling and 303 samples obtained data. The independent variables were audit tenure, audit committee, and audit capacity stress at the significance level of 5%.  This study using logistic regression analysis techniques. The result of the research showed that audit tenure had no significant influence on audit quality with a significance level that is equal to 0.145, audit committee had no significant influence on audit quality a significance level that is equal to 0.652, and audit capacity stress had no significant influence on audit quality a significance level that is equal to 0.522 of the manufacturing companies listed in Indonesia Stock Exchange
Pengaruh Kinerja Perusahaan, Komite Audit Dan Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan
Authors: Mukhtar Indah Suryani , Sebrina Nurzi , Mulyani Erly
Published: July 2021

The aim of this research is to provide empirical evidence on : 1) The effect of profitability on timeliness of financial reporting, 2)  The effect of leverage on timeliness of financial reporting, 3) The effect of audit committee on timeliness of financial reporting, 4) The effect of auditor’s independency on timeliness of financial reporting, and 5) the effect of auditor’s rotation on timeliness of financial reportingThis type of research is causative research. The population is the finance companies listed in Indonesian Stock Exchange for 5 years from 2013 to 2017. This sample selected by purposive sampling method and use 51 sample companies. Type of data used in the form of secondary data from www.idx.co.id and the another website that related with this research. The analysis technique uses a multiple linear regressions analysis.The results showed profitability has no effect of timeliness of financial reporting, leverage has negative significantly effect on timeliness of financial reporting, audit committee has positive significantly effect on timeliness of financial reporting, and rotation of external auditor has no positive effect on timeliness of financial reporting
Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER
Authors: Ningsih Atika Tri , Cheisviyanny Charoline
Published: July 2021

This study aims to analyze: 1) The level of corporate social responsibility disclosure of PT. Bukit Asam, Tbk for the year 2017 and 2018 based on the GRI G4, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by The Ministry of Environment. This is a descriptive qualitative research. The sample in this study was a mining company that revealed the sustainability report in 2017 and 2018 based on the GRI G4 standard and obtained a gold PROPER, namely PT. Bukit Asam, Tbk. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of PT. Bukit Asam, Tbk in 2017 is higher than in 2018 and the level of breadth and depth of the sustainability report of PT. Bukit Asam, Tbk in 2018 has a better category score than in 2017, 2) There are similarities GRI G4 indicator in environmental category as PROPER indicator items, namely energy, cesspool, water and biodiversity
Pengaruh Keandalan Akrual, Tingkat Utang Dan Ukuran Perusahaan Terhadap Persistensi Laba
Authors: Gusnita Yulira , Taqwa Salma
Published: July 2021

This study aims to examine and find empirical evidence regarding the effect of accrual reliability, leverage and firm size on earnings persistence. The population in this study were all financial sector companies listed on the Indonesia Stock Exchange in 2014-2017. By using a purposive sampling technique obtained as many as 40 financial sector companies that will be used as research samples. The data analysis method used is multiple linear regression analysis. The results showed that accrual reliability, debt level and company size simultaneously had a significant effect on earnings persistence. But partially only company size has a significant positive effect on earnings persistence, while accrual reliability does not have a significant positive effect on earnings persistence and debt level has a significantly negative effect on earnings persistence in financial sector companies listed on the Indonesia Stock Exchange in 2014-2017.
Analisis Pengaruh Mekanisme Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan
Authors: Santia Agnes Dwi , Afriyenti Mayar
Published: July 2021

This research aims to provide empirically the effect of corporate governance mechanism and audit tenure to the integrity of financial statements. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. Integrity of financial statements variables are measure by market book ratio using. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company website and other sites related to research. The analytical method used is Multiple Regression Analysis.  The results of this study indicates that only audit committees has significant influence to increasing integrity of financial statement. But managerial ownership, independen directors and audit tenure don’t influence on the integrity of financial statement
Pengaruh Kejelasan Sasaran Anggaran, Akuntansi Pertanggungjawaban, Dan Latar Belakang Pendidikan Terhadap Kinerja Manajerial Di Satuan Kerja Kementerian Perindustrian Padang
Authors: Hikmah Johan Hayatul , Syofyan Efrizal
Published: July 2021

This study aims to 1) The extent to which the clarity of budget targets influences the management performance in the Work Unit of the Ministry of Industry of Padang. 2) The extent to which responsibility accounting influences managerial performance in the Work Unit of the Ministry of Industry, Padang. 3) The extent to which educational background influences managerial performance in the Work Unit of the Ministry of Industry of Padang and 4) The extent to which clarity of budget targets, responsibility accounting and educational background influences simultaneously on managerial performance in the Work Unit of the Ministry of Industry of Padang. In this study the design of this study is the Design of Causality. The data used are 1) primary, which is the answer to be analyzed for statistical testing purposes, 2) Secondary data, i.e. data needed to support this study were obtained from primary data, ie data obtained directly from the Work Unit of the Ministry of Industry of Padang concerning clarity budget goals, accountability accounting, educational background and managerial performance. This means that together with the variables of the clarity of budget targets, accountability accounting and education affect managerial performance in the Work Unit of the Ministry of Industry, Padang.
Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Modal Dan Tingkat Kemandirian Keuangan Daerah
Authors: Nurliza Arpani Wike , Halmawati Halmawati
Published: July 2021

This study aims to determine the effect of regional original income and balance funds on capital expenditure and the level of local financial independence in district and city governments in Riau Province. The population in this study were all districts and cities in Riau Province from 2010-2018. The sample in this study is a total sampling technique, where the entire population is sampled. The number of districts and cities in Riau Province is 12 districts and cities. analysis conducted using Structural Equation Modeling (SEM). the results of this study indicate that regional own-source revenue and balancing funds have a significant effect on the level of regional financial independence while capital expenditure is not proven to mediate the relationship between regional own-source revenue and the balancing fund with the level of regional financial independence.
Faktor Yang Mempengaruhi Internet Financial Reporting (Ifr) Pada Pemerintah Kabupaten/Kota Di Sumatera Barat
Authors: Masra Evin Amaliyah , Sari Vita Fitria
Published: July 2021

This study aims to examine the effect of legislative size, income per capita, and regional expenditure on the internet financial reporting in districts / cities of  West Sumatera province for the year of 2016-2018. This research uses agency theory and signalling theory. The number of samples used in the study as many as 19 local government website is calculated based on purposive sampling. Types of data are collected using secondary data. The results of this research suggest that income per capita and regional expenditure have a positive effect on the practice of internet financial reporting. Meanwhile, legislative size has no effect against internet financial reporting practices in the local government website
EL AMBIENTE ECOLÓGICAMENTE EQUILIBRADO COMO DERECHO FUNDAMENTAL DE LA TERCERA DIMENSIÓN. REFLEXIONES A PARTIR DE LA TUTELA CONSTITUCIONAL DE COSTA RICA
Authors: Peralta Carlos E.
Published: July 2021

El presente trabajo pretende analizar los alcances de la tutela jurídica del entorno natural a partir de la teoría de los derechos fundamentales, con la finalidad de que esa protección permita el ejercicio de las libertades y el respeto de los límites biofísicos y la resiliencia de la Naturaleza. Concretamente, se pretende estudiar la tutela constitucional del ambiente en Costa Rica con el objetivo de identificar sus características y realizar unas breves reflexiones sobre su posible fortalecimiento.
The Role of Language Proficiency in Willingness to Communicate: A Case Study of Saudi EFL Learners
Authors: S. Alqurashi Hassan , A. Althubaiti Haitham
Published: July 2021

This study’s principal aim revolves around expanding comprehension of the facets affecting people’s readiness to use foreign languages. To achieve that, the study investigates the various elements of verbal interaction between undergraduate English as a Foreign Language learners and their instructors in the classroom. Linguistic skills are of particular interest, especially their connection to learners’ readiness to speak during classes. The research aims to answer the question ‘How does language proficiency affect the willingness to communicate among Saudi EFL students in the classroom?’ Qualitative data was gathered through the implementation of a triangulation strategy that incorporated focus-group discussions and individual interviews. Moreover, the research takes inspiration from the work of MacIntyre (1994) and MacIntyre and Charos (1996), who focused on learners’ readiness to speak as the conceptual basis for their studies. The study shows that learners exhibit an unwillingness to speak in EFL settings due to perceived linguistic inadequacies, a limited lexicon and concerns that they may make mistakes when attempting to speak English, which would, in turn, prompt further misunderstandings. The study concludes with recommendations for further studies in similar institutions to investigate other factors that may influence students’ willingness to communicate.
FINANCIAL SUPPORT OF ORTHODOX FRATERNITIES OF THE RIGHT-BANK OF UKRAINE IN THE SECOND HALF OF XIX CENTURY
Authors: Alyoshina Oksana
Published: July 2021

The article is devoted to analyzing the specifics of financial support of Orthodox fraternities on the territory of the Right-Bank of Ukraine during the second half of the XIX century. The main aspects of forming and filling the monetary budget, which ensured the fraternities' functioning, are revealed. All the multi-vector educational work of the fraternities was regulated by the statutory documents, which fixed the members' responsibilities, the management of affairs, and the disposal of money. In addition, the statutes of each fraternity prescribed specific amounts of monetary contributions of the founders of the fraternity and other members of the fraternity. Each fraternity set a different amount of membership fees, which was formed based on the material capabilities of the inhabitants of a given town or village. An essential source of income was donations from wealthy residents and prominent public figures in the area. A significant part of the income was formed based on donations from philanthropists from different cities and well-known patrons from other Right-Bank of Ukraine provinces. Such forms of income accounted for the primary income and formed the accumulation of fraternities during the year. An additional form of income was material assistance from members of the imperial family, from the consistory, and sometimes from the Holy Synod. However, in the vast majority, this type of assistance fell only to those Orthodox fraternities that functioned in large cities. The peculiarities of the financial content of their budget are shown in the example of different fraternities of Volyn and Podil, Kyiv provinces. Church fraternities reported on income and expenditures during the year at the final annual meeting of the council. Detailed information, which contained a detailed analysis of the fraternity's activities and data on receipts, was published by the chairman of the fraternity council in the annual reports and periodicals of the province.