bluuebunny/crossref_metadata_2025 huggingface dataset:
The Nepalese Labour Market; Pre & Post Application of Contribution Based Social Security Fund Act
Authors: Chaudhary Dipendra Kumar , Ghimire Shiva Raj
Published: May 2023

The aim of this study is to analyze the psychology of workers after applying a defined contribution plan in public and private organizations in Nepal. This study employed quantitative research methodology to quantify the factors affecting the defined contribution plan. In addition, the study used primary and secondary data. The data were collected using the questionnaire method from people working in industries, trade, schools, colleges, hospitals, and other sectors. The hundred responses are from the survey study. The finding of the study depicted that there is a significant difference between the application and non-application of CBSSF. It indicated that the majority of workers perceived that they had received less cash after the use of the CBSSF. In addition, the study revealed that the majority of workers think benefits after retirement are not good after the application of CBSSF. The findings of the study can be used by policymakers, such as the Nepal government and private sector organizations, to improve the well-being of Nepalese workers after their retirement from jobs.
Analisis Resepsi Budaya Populer Korean Pop Dengan Perubahan Gaya Hidup Diaspora Indonesia di Penang
Authors: Mukhlis Khairani , Cangara Hafied , Wahid Umaimah
Published: May 2023

Tulisan ini menganalisis resepsi budaya populer Korean Pop atau KPop yang mana berdampak pada gaya hidup diaspora Indonesi di Penang. Tulisan ini menggunakan metode penelitian kualitatitf dengan pendekatan interpretatif. Penelitian ini melihat bagaimana penerimaan budaya KPOP mampu mempangaruhi gaya hidup mereka dengan menggunakan analisis resepsi sebagai alat dalam penelitian ini. Dari hasil penelitian ditemukan jika konsumsi konten yang secara terus – menerus mempengaruhi gaya hidup mereka, khususnya dalam hal pakaian dan hidup sehat. Selain itu juga menemukan bahwasannya dari kesepuluh responden yang di wawancara, mereka setengah diantaranya termasuk kedalam dominant – hegemonic dan sisanya negotiated code. Penelitian ini tidak menemukan koresponden yang berada di posisi oppossional code
Satire Sebagai Penyampaian Kritik Sosial Sistem Kapitalisme Dalam Film Okja (Analisis Semiotika John Fiske)
Authors: Febriana Poppy , Wahyuni Desyam Tri
Published: May 2023

Film adalah media perantara komunikasi massa yang seringkali digunakan sebagai media untuk mendeskripsikan kehidupan sosial masyarakat. Di era 4.0 industri perfilman semakin berkembang pesat, salah satunya yaitu film yang mengandung unsur satire. Para produsen film berlomba-lomba menyampaikan makna film berupa sindiran kepada para politikus hingga pengusaha melalui perantara satire. Salah satunya yaitu film karya sutradara bong joon ho asal Korea Selatan yang berjudul Okja. Satire yang ditunjukkan di film ini bukan menyinggung soal politik dan pemerintah melainkan melawan kapitalisme pemilik perusahaan daging yang memproduksi babi hasil rekayasa genetika dan berupaya memperoleh laba besar tanpa memperdulikan dampak lingkungan yang terjadi. Peneliti melihat makna dan pesan yang tersembunyi melalui perantara satire yang akan disampaikan dari film Okja, dengan menggunakan teori semiotika John Fiske yang membagi tanda ke dalam tiga level yaitu level realitas, level representasi dan level ideologi. Penelitian ini menggunakan metode kualitatif analisis deskriptif. Tujuan penelitian disini yaitu untuk menjelaskan film Okja sebagai media penyampaian kritik sosial budaya kapitalisme melalui perantara satire kepada khalayak luas. Kesimpulan dari penelitian ini adalah mengungkapkan pesan film Okja melalui satire untuk memberi kritikan dan sindiran keras kepada pengusaha kapitalis yang serakah dalam mencapai tujuannya.
Komodifikasi Makna Sehat dan Aktif dalam Iklan Komersil Susu Kental Manis Frisian Flag Gold
Authors: Rubiana Andri , Jamalullail Jamalullail , Arasta Ghifary Muhammad
Published: May 2023

Pertengahan tahun 2018 lalu, masyarakat Indonesia disuguhkan dengan isu bahwa Susu Kental Manis (SKM) tidak termasuk ke dalam varian olahan susu, sedangkan tingkat konsumsi SKM bagi sebagian masyarakat di Indonesia cukup besar. Namun, penulis mendapati iklan SKM Frisian Flag Gold versi Susi Susanti dan Alan Budikusuma yang dipublikasikan channel youtube Frisian Flag Indonesia pada bulan Juni 2019. Ketertarikan penulis untuk meneliti dan mengkaji iklan SKM Frisian Flag Gold ini adalah untuk mengungkap komodifikasi makna sehat dan aktif serta ideologi apa yang dibangun dalam tayangan iklan tersebut, hal ini menjadi pembeda dari penelitian sebelumnya. Penulis menggunakan teori komunikasi ekonomi politik Vincent Mosco, serta pendekatan kualitatif data deskriptif. Teknik analisis yang dipakai adalah semiotika John Fiske, dengan mengkaji makna simbol pesan sehat dan aktif, melalui 3  level: (1) level realitas, (2) level representasi, dan (3) level ideologi.  Hasil penelitian ini mengungkapkan komodifikasi makna sehat dan aktif yang semula memiliki nilai bagi kesehatan tubuh, telah berubah menjadi komoditas yang memiliki nilai jual tinggi untuk memenuhi ideologi kapitalisme produsen iklan, serta mendorong penontonnya memiliki perilaku konsumtif atas produk yang diiklankan
Pengembangan Sistem Forecasting Penjualan Pada Aplikasi Point of Sales Menggunakan Metode Trend Least Square
Authors: Yulianti Ita , Rahmawati Ami
Published: May 2023

Penggunaan mesin kasir sebagai bukti pemanfaatan teknologi dalam aktivitas bisnis ternyata belum cukup membantu keberlangsungan suatu usaha, karena belum sepenuhnya dapat mengontrol pendataan terutama dalam hal informasi mengenai perkembangan income dan perencanaan persediaan. Oleh karena itu, demi keberlangsungan bisnis yang dijalankan diperlukan suatu strategi salah satunya yaitu dengan membangun suatu sistem yang dapat mengelola proses transaksi dilengkapi dengan fitur forecasting penjualan yang dapat menampilkan prediksi produk sesuai kebutuhan pasar. Untuk membangun sistem tersebut dilakukan teknik pengumpulan data, model pengembangan sistem waterfall dan implementasi metode trend least square. Dari ketiga metode penelitian yang diterapkan, kontribusi yang dihasilkan yaitu berupa sistem Point of Sales (POS) berbasis desktop dengan bahasa pemrograman JAVA yang dilengkapi dengan fitur tambahan yaitu prediksi penjualan. Berdasarkan penerapan sistem tersebut terbukti bahwa penggunaan metode trend least square sangat tepat digunakan karena dapat menampilkan hasil prediksi penjualan untuk periode mendatang dengan tingkat kesalahan prediksi hanya sebesar 0,0067% dan sistem ini juga membantu mengoptimalkan aktivitas pelayanan terhadap pelanggan serta dapat membantu manajemen penjualan dalam hal penyediaan produk.
Klasifikasi Kebutuhan Produk Ecoprint Menggunakan Metode Clustering K-Means
Authors: Yusuf Lestari , Sudirman Sakti
Published: May 2023

Mencari tahu tingkat minat tertinggi konsumen produk ecoprint berdasarkan data daerah, data usia, data jenis kelamin, dan data jenis produk. Data jenis produk antara lain sepatu sport, sepatu boots, sepatu flat pria, sepatu falt wanita, dan tas. Dalam mencari tahu tingkat peminat tertinggi dari pembelian produk, penelitian ini menerapkan data mining dengan metode algoritma Clustering K- Means dan implementasi data menggunakan aplikasi Rapidminer. Pada hasil akhir penelitian dengan menerapkan  metode algoritma Clustering K-Means, cluster dikelompokkan menjadi 3 yaitu cluster 1 berjumlah 73 data, cluster 2 berjumlah 15 data, dan cluster 3 berjumlah 12 data. Dari cluster yang didapat menghasilkan 3 kategori peminatan yaitu sangat diminati, diminati, kurang diminati. Produk yang sangat diminati konsumen terbanyak adalah sepatu sport dan sepatu flat wanita kemudian produk tas dan sepatu flat pria dan yang terendah adalah produk sepatu boots. Produk ini sangat diminati oleh kalangan perempuan dan kurang diminati oleh kalangan laki-laki. Dengan rentan usia konsumen yang sangat berminat yaitu kalangan usia 25 sampai 50 tahun, rentan usia yang kurang berminat kalangan usia 18-25 dan 50 keatas. Asal daerah konsumen yang sangat berminat yaitu daerah Pulau Jawa, Kota Jakarta, dan sekitarnya, sedangkan asal daerah konsumen yang kurang berminat yaitu Sumatera
Pengaruh Profitabilitas, Leverage, Likuiditas, Capital Intensity, dan Ukuran Perusahaan Terhadap Agresivitas Pajak
Authors: Ihsan Hafidhia , Azis Azolla Degita , Riani Desmy
Published: May 2023

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, likuiditas, capital intensity, dan ukuran perusahaan terhadap agresivitas pajak. Metode yang dilakukan dalam penelitian ini adalah menggunakan Cash Effective Tax Rate (CETR). Metode ini digunakan untuk mengukur agresivitas pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018–2020. Sampel yang terkumpul yaitu sebesar 270 sampel data setelah dilakukan metode purposive sampling untuk pemilihan sampel. Pengujian hipotesis dilakukan dengan menggunakan metode Analisis Regresi Linear Berganda melalui program aplikasi IBM SPSS 25 dengan tingkat signifikansi yaitu sebesar 5%.  Hasil penelitian menunjukkan bahwa Agresivitas pajak memiliki nilai konstanta yaitu sebesar -6,889. Hal ini mengindikasikan bahwa jika terdapat variabel lain yang diasumsikan tetap, maka akan terjadi penurunan pada nilai Cash ETR sebesar 6,889.           Nilai koefisien profitabilitas yaitu sebesar -0,344. Hal ini mengindikasikan bahwa setiap nilai profitabilitas suatu perusahaan mengalami peningkatan sebesar 1, maka akan menurunkan nilai Cash ETR sebesar 0,344. Perusahaan dengan tingkat profitabilitas, leverage, likuditas, dan capital intensity yang besar akan mempunyai nilai Cash ETR yang rendah. Nilai koefisien capital intensity yaitu sebesar -0,541. Hal ini mengindikasikan bahwa setiap nilai capital intensity suatu perusahaan mengalami peningkatan sebesar 1, maka akan terjadi penurunan pada nilai Cash ETR sebesar 0,541. Hal ini menunjukkan profitabilitas, leverage, likuiditas, dan capital intensity berpengaruh signifikan terhadap agresivitas pajak. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap agresivitas pajak.
GEOLOGI DAN STUDI PROVENAN BATUPASIR FORMASI JATEN, DAERAH PANDEAN DAN SEKITARNYA, KECAMATAN DONGKO, KABUPATEN TRENGGALEK, PROVINSI JAWA TIMUR
Authors: Prabowo Ellan Mukti , Widada Sugeng , Ediyanto Ediyanto
Published: May 2023

Daerah penelitian secara administratif berada di daerah Pandean dan sekitarnya, Kecamatan Dongko, Kabupaten Trenggalek, Provinsi Jawa Timur. X: 557250 mE – 562250 mE dan Y: 9089000 mN – 9094000 mN. Luas daerah penelitian 5 km2. Metode penelitian yang digunakan yaitu akuisi, analisis, dan sintesis. Pola pengaliran di daerah penelitian yaitu subtrellis, subparallel. Bentuk lahan di daerah penelitian yaitu lereng structural (S1), perbukitan struktural (S2), lembah structural (S3), tubuh sungai (F1). Stratigrafi daerah penelitian dari tua ke muda yaitu Satuan breksi-vulkanik – Mandalika berumur Oligosen akhir – Miosen awal,Satuan batugamping – Campurdarat Miosen awal (N4-N8), Satuan batupasir – Jaten Miosen awal (N8), dan endapan Aluvial. Struktur geologi yang berkembang left slip fault. Studi mengenai provenance dilakukan dengan mengambil sample batuan pada. Satuan batupasir – Jaten yang kemudian dilakukan analisis petrografi. Hasil plot diagram QFL dan QmFLt pada sample batupasir Satuan Batupasir Jaten pada daerah telitian menunjukan menunjukan bahwa sumber batupasir pada Satuan Batupasir Jaten termasuk ke lingkungan Volcanic Island Arc dengan sublingkungan Dissected Arc. Hasil plot diagram QpLvLs dan QmPK Model tektonik kedudukan batuan asal Satuan Batupasir Jaten berasal dari zona Arc Orogen Sources dengan tingkat maturity batupasir sedang. Hasil plot paleoclimate menggunakan diagram QFL Paleoclimate pada daerah telitian diketahui bahwa sebagian besar sumber batuan asal berasal dari iklim semi-arid atau semi-kering.Kata Kunci : Batupasir, Jaten, Geologi, Trenggalek, Provenance
MATHEMATICAL MODEL OF VARIABLE PRODUCTIVITY PROCESS PUMP UNIT OF THE WATER SUPPLY SYSTEM
Authors: Nizimov Victor , Chugunov David
Published: May 2023

The paper solves an actual scientific problem, which consists in the development of a mathematical model of the pumping unit in the variable performance mode. Built compatible characteristics-contacts of the pump unit and the network according to the load schedule when adjusting the performance by the valve and the speed of rotation of the impeller. The functional scheme of the electric drive according to the CF-AM system is given. The purpose of the study is to develop a mathematical model of a pump unit in variable performance modes with a frequency-controlled electric drive of alternating current to ensure the necessary parameters (pressure, performance) and reliable water supply to consumers in general. The structural diagram of the linearized model of the pumping unit was developed. A comparative evaluation of the simulation results was performed when adjusting the variable productivity by the valve and the speed of the impeller. From the above results of mathematical modelling, it was determined that the application of the developed model allows the regulation of productivity as a function of time using a latch or the speed of rotation of the impeller.
COMPARISON OF COMPREHENSIVE ENVIRONMENTAL MONITORING RESULTS OF THE CITY OF KAMIANSKE USING DIFFERENT MEASUREMENT METHODS
Authors: Kremin Volodymyr, , Neposhyvailenko Natalia , Gulyaev Vitaliy , Hunko Svetlana
Published: May 2023

Comprehensive assessment of the main environmental parameters in Ukraine in accordance with EU Directives requires a thorough improvement of the environmental monitoring system. In the present time, the assessment of atmospheric air quality is carried out by an automated and instrumental method of determining the concentrations of pollutants, each of which has advantages and disadvantages. Therefore, the purpose of the work was to conduct a comparative analysis of the reliability of the results of measuring the concentrations of pollutants in atmospheric air. The study was conducted on the example of average monthly dust concentrations measured over 18 months by an automated and instrumental method at one of the stationary observation posts in the city of Kamianske. According to the results of observations, it was found that according to instrumental methods, the average monthly concentrations of dust are 10—50 times higher than the indicators obtained by automated measurement methods, however, none of the methods revealed an excess of the maximum permissible concentrations in the atmospheric air of coarse dust. In order to verify the effectiveness of the city's environmental monitoring system, a comparison of the average monthly volume of dust emissions with its average monthly concentrations measured by automated and instrumental methods was carried out. The developed mathematical models of a polynomial nature indicate the dependence of average monthly concentrations on the average monthly volume of emissions, which is confirmed by high correlation coefficients r = 0.658 and r = 0.975 for automated and instrumental measurement methods, respectively. The established reliability of the results of measurements of average monthly concentrations of dust in the atmospheric air requires thorough research due to increasing the number and frequency of obtaining monitoring data, considering meteorological parameters, relief-forming factors, etc. It was noted that the primary task of improving the city's environmental monitoring system is to equip existing observation posts with devices for monitoring dust PM2.5 and PM10, as well as to increase the number of active environmental monitoring posts.
THE MODELING OF ELASTIC DEFORMATIONS BY THE CNC MACHINE TECHNOLOGICAL SYSTEM
Authors: Korotkov Volodymyr
Published: May 2023

The condition for high precision machining of parts on CNC machines is that the actual movements of the cutting tool correspond to the information recorded in the control program. In real production conditions, processing errors often occur, the magnitude of which depends on many factors that are difficult to predict. The occurrence of errors is significantly affected by the technical condition and quality of adjustment of the technological system of the machine, temperature deformations, elastic deformations of the elements of the machine, devices and workpieces from the action of cutting forces. The task of forecasting the amount of elastic deformations and taking into account the data at the stage of preparing the control program is relevant and provides an opportunity to increase the accuracy of processing.

To create a mathematical model of the formation of the processing error due to the action of elastic deformations of a specific machine, it is necessary to have data on the magnitude and direction of displacement in the space of the elements of the technological system due to the action of cutting forces. The range of efforts and the direction of action must correspond to the conditions of possible processing on a machine of a certain model. The necessary data can be obtained with the help of a device for simulating cutting forces in different places of the working area. According to the results of the research, the values ​​of elastic deformations of the machine elements in different coordinates of the working area are measured. A database is formed for each machine, which reflects the technical condition and rigidity of the elements of the technological system. For ease of recording and further use, a model is built using spline functions based on research data.

The using of the results by elastic deformations simulation on CNC machines is advisable at the stage of preparation of the processing control program. When calculating the trajectory of the movement of the forming tool, it is possible to make corrections to compensate for the expected errors due to the action of elastic deformations. A significant effect from the implementation of this approach is possible in cases of processing surfaces of complex shape with high accuracy.
Manejo Clínico da infecção por Candida auris: uma revisão integrativa
Authors: Serra dos Santos Luana , Murillo Neufeld Paulo , Dotti Consolo Elisabeth , Gibotti Adriana
Published: May 2023

RESUMO

Manejo clínico da infecção por Candida auris: uma revisão integrativa 

Introdução: A Candida auris tem se apresentado como um fungo altamente virulento e com importante capacidade de resistência. É considerado um fungo emergente, oportunista e agente de  infecções com altas taxas de mortalidade. Seus mecanismos de resistência e plasticidade morfológica são ferramentas que auxiliam esse fungo em sua disseminação. Colonizando em especial a pele e fômites hospitalares por longos períodos de tempo, faz de pacientes imunodebilitados seu alvo. Objetivo: Prover informações sobre o manejo clínico no tratamento por infecção de C. auris, além de expor os mecanismos de resistência contra os principais antifúngicos disponíveis, medidas de controle hospitalar e o tipo de população mais vulnerável a essa infecção fúngica. Método: Trata-se de uma revisão integrativa com a síntese de artigos pesquisados nas bases de dados PubMed, BVS e SciELO no período de 2021-2023. Foram selecionados artigos que objetivavam estratégias terapêuticas e manejo clínico do paciente infectado pela C. auris. Resultados: Oito artigos foram selecionados para compor essa revisão, após a leitura e exclusão de duplicadas. Os artigos versavam sobre o delineamento de estudos experimentais, coorte, relatos de casos, além de outras revisões. A base de dados que mais contribuiu para a pesquisa foi a PubMed. Conclusão: O uso de antifúngicos derivados das equinocandinas demonstrou-se ser a primeira linha de tratamento para os casos dessa infecção fúngica para todas as cepas atualmente identificadas. Além disso, medidas de assepsia e higienização do paciente infectado no ambiente hospitalar devem ser priorizadas nos casos confirmados.
Proposal for an index measuring the reputation of open data portals: The Odapri
Authors: Ortiz-de-Urbina-Criado Marta , Abella Alberto , De-Pablos-Heredero Carmen
Published: May 2023

The demand for open data has led to the creation and the availability of numerous portals releasing data. However, a large percentage of them are not properly designed for professional use. One way to analyze the value that a portal delivers is through its reputation, but this is a concept that has not yet been well defined or measured. This work will focus on the reputation of open data portals with two objectives. The first objective is to delimit the concept of reputation for open data portals, therefore leading to the first proposed research question: How can the reputation of open data portals be defined? The second objective is to propose criteria for measuring reputation and to create a reputation index for open data portals, with the second research question: How can the reputation of open data portals be assessed? This work is conceptual and descriptive and proposes a multidimensional definition of this concept, which includes whether it is known, being known for something, and its generalized favorability. In addition, a proposal is made for a reputation index identifying its dimensions and measurements, and finally, an analysis of its usefulness is presented. To this end, a figure has been created that summarizes the dimensions and benefits for creators and developers of open data portals and for the different application sectors (public, private, academic, and third sector). This research can help public administrations and other sectors to have a reference of good practices when offering open data to citizens and organizations oriented towards creating value in society.
A influência do exercício físico na qualidade de vida de pessoas com deficiência física
Authors: Noce Franco , Souza Thaiane Helena Fidelis de , Nunes Sirlene Silva , Silveira Leticia Aline da , Rabelo Josiane de Jesus Souza , Lopes Marcos Antonio Campelo , Melo Cristina Carvalho de
Published: May 2023

A deficiência física, além das mudanças físicas, acarreta mudanças psicológicas e sociais em todas as áreas da vida cotidiana do indivíduo. Este estudo teve como objetivo comparar o nível de qualidade de vida (QV) entre pessoas com deficiência (ativas e sedentárias). A pesquisa ocorreu durante três meses, em locais e dias distintos. As coletas referentes ao grupo sedentário foram realizadas nos primeiros dias de cada mês em uma instituição filantrópica de Belo Horizonte. Para o grupo ativo aconteceu na segunda semana de cada mês no Corpo de Bombeiros de Belo Horizonte. A amostra foi composta por vinte pessoas com deficiência do sexo masculino, com uma média de idade de 38,1 anos. Como instrumentos deste estudo foram utilizados dois questionários, sendo o primeiro para obtenção de dados sociodemográficos da amostra e o segundo o WHOQOL-Bref que tem a finalidade de mensurar a QV através questões que abordam os domínios físico, psicológico, social e ambiental. Com os resultados observou-se que a qualidade de vida das pessoas com deficiência que se mantém ativas é melhor que a dos sedentários.
Awareness of digital literacy education for the elderly: Focusing on education practitioners of lifelong educational institutions
Authors:   Korean Society of Educational Gerontology, Lee Yoonjin , Kim Namsook
Published: May 2023

This study aimed to examine the perception of digital literacy education for the elderly and to examine policy implications for practitioners. To this end, 8 practitioners in charge of education at a local lifelong learning institution were selected as research participants and a qualitative study was conducted. The concept was derived through open coding, and it was categorized as a basis for differentiated educational support considering diversity, increasing need for education by level, realization of basic learning rights, infinite usefulness of education, and improvement of quality of life. As a result of the analysis, considering the stratification by generation, policy implications of establishing an educational perspective for active participation in a changed life, including digital citizenship and professional vocational education, educational support in the form of learning clubs, and a shift in the basic literacy education paradigm were suggested.
Pendidikan Politik Untuk Pemilih Pemula: Inisiatif Untuk Integritas Pemilu
Authors: Sutarna Iwan Tanjung , Subandi Azwar Subandi , Zitri Ilham
Published: May 2023

Artikel ini bertujuan untuk mendeskripsikan hasil pendidikan politik yang telah dilakukan kepada pemilih pemula. Pendidikan politik bertujuan untuk membangun kesadaran kritis generasi muda sebagai agen perubahan dalam menghasilkan pemilu berintegritas. Kegiatan ini telah dilaksanakan pada bulan Maret 2023, menjadikan siswa Sekolah Menengah Atas sebagai subyek utama. Menghadirkan penyelenggara pemilu seperti Komisi Pemilihan Umum (KPU) dan Badan Pengawas Pemilihan Umum (Bawaslu), bersama tim Ilmu Pemerintahan sebagai pemateri. Mengenalkan pentingnya politik dan pemilu berintegritas. Pemberian materi dan tanya jawab dalam forum diskusi merupakan metode utama dalam aktivitas ini. Hasil pendidikan politik ini diharapakn menimbulkan kesadaran kritis terhadap hak politik dalam menghasilkan pemilihan umum berintegritas.
PENGARUH DEBT TO EQUITY RATIO, PROFITABILITAS DAN KUALITAS AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Authors: Indriani Jennisa Dwina , Mustaqmah Sri Asyrafil , Kuliman Kuliman , Petra Berta Agus , Riani Veni
Published: May 2023

Kualitas keandalan laporan keuangan dan ketepatan waktu pelaporan keuangan sangat mempengaruhi pengambilan keputusan investasi. Penelitian ini bertujuan untuk menemukan bukti empiris tentang pengaruh ketepatan waktu pelaporan keuangan Perusaahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel yang diuji dalam penelitian ini yaitu debt to equity ratio, profitabilitas dan kualitas auditor. Sampel dari penelitian ini menggunakan 11 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode 2017 – 2020 yang diambil dengan menggunakan metode purposive sampling. Variabel tersebut kemudian diuji dengan menggunakan regresi logistic pada tingkat signifikansi 5 persen. Hasil penelitian menunjukkan bahwa debt to equity ratio dan profitabiitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan, sementara kualitas auditor berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK KAMAR PADA HOTEL YURIKO BUKITTINGGI
Authors: Indra Sari Nesa , Saleh Sri Madona , Yenti Elfina
Published: May 2023

Dalam penelitian ini Hotel Yuriko menghitung harga pokok kamar dengan cara tradisional yang mana biaya overhead hanya dibebankan pada satu cost driver saja, sehingga akan menghasilkan harga pokok kamar yang tidak akurat atau terjadinya distorsi biaya per kamar. Tujuan penelitian ini adalah untuk mengetahui perhitungan harga pokok kamar yang dilakukan oleh pihak Hotel dan perhitungan menggunakan Metode activity based costing untuk menentukan harga pokok kamar pada Hotel Yuriko Bukittinggi. Jenis penelitian yang digunakan adalah penelitian lapangan (field research) dengan menggunakan pendekatan kuantitatif. Sumber data yang digunakan berupa data primer dan data sekunder. Teknik pengumpulan data yang penulis lakukan adalah melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa dari perhitungan dengan penerapan metode activity based costing dalam menentukan harga pokok kamar Hotel Yuriko memperoleh hasil yaitu harga pokok untuk kamar Standar sebesar Rp. 220.053, untuk kamar Superior sebesar Rp.314.228, untuk kamar Deluxe sebesar Rp. 306.290 dan untuk kamar Family sebesar Rp.530.311. Untuk kamar Standar dan kamar Superior memperoleh hasil lebih tinggi menggunakan metode activity based costing dengan selisih untuk kamar Standar Rp. 13.902 dan untuk kamar Superior Rp. 52.095. Sedangkan untuk kamar Deluxe dan kamar Family memperoleh hasil lebih rendah dengan selisih kamar Deluxe sebesar Rp.106.659 dan kamar Family sebesar Rp.33.595. Hal ini disebabkan karena Hotel Yuriko hanya membebankan biaya pada satu cost driver saja, sedangkan dengan metode activity based costing tiap-tiap produk dibebankan pada banyak pemicu biaya atau cost driver, sehingga dalam metode activity based costing mampu mengalokasikan activity cost ke tiap kamar secara tepat berdasar atas konsumsi dari masing-masing aktivitas.
The Use of Volumetric Chest Computed Tomography in Determination of Chronic Obstructive Pulmonary Disease Phenotypes
Authors: Fadhil Atheer A. , Nema Mustafa , Abdalrazak Shaymaa A.
Published: May 2023

Background: Chronic Obstructive Pulmonary Disease (COPD) represents one of the major causes of chronic morbidity where, airflow limitation is caused by a mixture of small airways disease and parenchyma destruction.Objective: to correlate the clinical characteristics of patients with COPD with imaging classification into phenotypes.Patients and Methods: Thirty patients with stable COPD were examined by chest CT. Bronchial wall thickness is evaluated by measuring the wall area percentage by identifying the trunk of the apical bronchus of the right upper lobe, while the extent of emphysema was assessed using the percentage of lung voxels with X-ray attenuation values less than -950 HU {automatically calculated by special software}.Results: Three phenotypes were found: A phenotype (airway-predominant) , 66.6% of total, E phenotype (emphysema predominant), 20% of total and M phenotype (mixed), 13.3% of total.Conclusions: Using volumetric chest CT in patients with chronic obstructive pulmonary diseases determine three disease patterns. Airway predominant disease which correlate to patients who have clinical & spirometric pattern of chronic bronchitis rather than emphysema. Emphysema predominant on CT correlated with patients with clinical findings of lung hyperinflation rather than bronchial inflammation. Patients with mixed CT findings combined of both previously mentioned types found to be correlated with those with overlapped clinical patterns of both chronic bronchitis & emphysema.
Echocardiographic Assessment of Left Ventricular Function in Overweight and Obese Subjects
Authors: Jaber Reem J. , Hassan Affan E. , Taqa Layth R.
Published: May 2023

Background: Obesity is a public health concern worldwide associated with significant health risks and comorbid conditions. Obesity might be a strong factor that can induce left ventricular systolic dysfunction and eventually cause heart failure independent to coronary artery disease or other morbidities. In uncomplicated obese subjects, diastolic dysfunction is caused by hemodynamic and metabolic factors.Objectives: To assess the left ventricular (systolic and diastolic) function in a sample of overweight and obese subjects using different Echocardiographic tools and exploring the percentage and type of diastolic dysfunction in those people.Subjects and methods: one hundred seven (107) normal adult males subjects with a mean age of (39.3± 7.5) years were involved in this study. The study was performed during the period from September 2012 until July 2013, at the echo unit of Ibn Al-Bitar hospital for cardiac surgery.Results: Regarding E/A ratio there were statistically significant decrease in the E/A ratio of Group 1(normal body weight) when compared with that of Group3(obese). Deceleration time(DT), Isovolumetric relaxation time(IVRT) and E/Vp ratio showed a statistically significant increase when comparing Group1 with Group3. Regarding velocity of flow propagation(VP) there were statistically significant decrease when comparing Group1 with Group2 and Group 1 with Group3. Higher percent of subjects in group1 developed normal diastolic function(44%), while higher percent of subjects who found to have impaired relaxation were those in group3(68%), also higher percent of subjects with pseudonormal type were found in group3(57%) when compared to group1& 2.Conclusion: The relationship between BMI and diastolic function parameters is continuous and independent of cardiovascular risk factors that cluster with obesity, such as hypertension, diabetes, and LV hypertrophy. The overweight status is already associated with an impairment of LV diastolic function, close to that observed in obese persons.
Fides et sacramentum. Wiara nupturienta a ważność małżeństwa
Authors: Dzierżon Ginter
Published: May 2023

W opracowaniu tym autor zaprezentował problematykę relacji wiary do sakramentu małżeństwa w kontekście treści zawartych w motu proprio Mitis Iudex Dominus Iesus oraz w posynodalnej adhortacji Amoris laetitia. Uwydatnienie w art. 14 § 1 MIDI kwestii braku wiary, i w związku z tym tytułów prawnych, jakimi są: wykluczenie sakramentalnej godności małżeństwa (kan. 1101 § 2 KPK/83) oraz błąd co sakramentalnej godności małżeństwa (kan. 1099 KPK/83). W jego przekonaniu, pozostaje w ścisłym związku z kontekstem zsekularyzowanej rzeczywistości, w której bytuje współczesny człowiek. Takie odczytywanie otaczającego nas świata ze szczególnym uwzględnieniem zachodzących w nim przemian uznał on za bardzo trafne, traktując je jako wyraz papieskiej wrażliwości.  Inaczej ma się rzecz, zdaniem autora, z treściami występującymi w adhortacji Amoris laetitia. Autor bowiem wskazał, iż w dokumencie tym nie odniesiono się wyraźnie do kwestii relacji wiary do sakramentalności małżeństwa. W jego opinii, taki stan wynika z tego, iż na chwilę nie da się odejść od pryncypium eksponującego nierozdzielność kontraktu i sakramentu ze względu na niejednoznaczność rezultatów badań w kwestii konieczności wiary do ważności sakramentalności małżeństwa.
Ogólnopolska Konferencja Naukowa „Konkordaty polskie – historia i teraźniejszość” Płock, 17 maja2018 roku
Authors: Kilanowski Igor
Published: May 2023

Dnia 17 maja 2018 r., w 29. rocznicę przyjęcia przez Sejm PRL ustaw o gwarancji sumienia i wyznania oraz o stosunku państwa do Kościoła Katolickiego, w książęcym mieście Płocku odbyła się Ogólnopolska Konferencja Naukowa pt. „Konkordaty polskie – historia i teraźniejszość”.
Picture collage: A pedagogical reflective practice tool for nursing students in mental health practice
Authors: Ramluggun Pras , Al Riyami Naser , Alshemeili Asma
Published: May 2023

This article discusses the use of picture collages as a potential pedagogical developmental tool and creative medium to enable nursing students to explore the impact of their mental health clinical practice experience on their learning and mental wellbeing. This project took place in the United Arabs Emirates (UAE) with a cohort of nursing students at the end of their mental health clinical placement. As a creative medium, the picture collage was used to enable the students to effectively explore their thoughts and feelings about learning experiences in a mental health clinical setting. The paper will offer some context of mental health in the Gulf region and the related socio-cultural challenges surrounding the construct of stigmatisation of mental illness. This will be followed by an overview of mental health nursing education and reflective practice. It will then discuss a culturally responsive approach to using picture collages as a malleable way to enable reflective practice.
Motivational Management and Leadership: " the curriculum of the discipline – 011 Educational, pedagogical sciences
Authors:   Institute of Pedagogy of the National Academy of Educational Sciences of Ukraine, Onats Olena
Published: May 2023

The working curriculum of the elective course "Motivational Management and Leadership" is developed in accordance with the educational and scientific program "Theory of learning in institutions of general secondary and higher education". The level of higher education is the third (educational and scientific). Educational degree - doctor of philosophy. Field of knowledge - 01 Education/Pedagogy. Specialty 011 Educational, pedagogical sciences. Qualification - Doctor of Philosophy in the field of education, specialty 011 "Educational, pedagogical sciences" The developed program of the study discipline "Motivational Management and Leadership" consists of two modules. 30 hours / 1 ECTS credit are allocated to the study of the academic discipline (lectures - 4 hours, seminar classes - 6 hours, independent work - 20 hours. Control form - credit). The study of the academic discipline is provided for in the third year in the 5th semester. The purpose of the academic discipline is to expand and deepen knowledge in the field of the basics of the theory and practice of motivational management and leadership; formation of future doctors of philosophy competence in motivation and development of leadership qualities in management with different categories of education workers; the formation of methodological, scientific-methodical, teaching and managerial competences necessary for the implementation of effective professional and research activities in the field of education management, etc., which are disclosed in Module 1. Topic 1. Scientific principles of motivational management in the education management system. Module 2. Topic 2. Leadership: nature, styles, approaches, concepts. The program describes: topics of lectures and seminar classes and questions for consideration, topics of independent works - with the distribution of study hours, as well as subject competences that should be formed in graduate students (integral, general, professional), and programmatic learning outcomes, learning methods and controls, a scale of points, a list of basic and additional literature.
МЕТОДИКА ВИЗНАЧЕННЯ СПРОМОЖНОСТЕЙ ОКРЕМОГО БАТАЛЬЙОНУ ТЕРИТОРІАЛЬНОЇ ОБОРОНИ ЩОДО ПОСИЛЕННЯ ОХОРОНИ ТА ЗАХИСТУ ДЕРЖАВНОГО КОРДОНУ
Authors: ФАРІОН Олег , БАШНЯНИН Олег
Published: May 2023

Авторами розроблено методику визначення спроможностей окремого батальйону територіальної оборони щодо посилення охорони та захисту державного кордону. Визначення спроможностей дозволяє командиру підрозділу територіальної оборони правильно та раціонально застосовувати особовий склад, озброєння та техніку в ході виконання завдань територіальної оборони, застосовувати найбільш раціональні способи виконання спеціальних (бойових) завдань. На сучасному етапі Україна переходить до створення більш удосконаленої моделі територіальної оборони, яка формується на базі аналізу створення територіальної оборони провідних у військовому відношенні держав світу, і одним з основних її елементів є окремі батальйони територіальної оборони у складі бригад територіальної оборони, які, за замислом, мають виконувати основні спеціальні (бойові) завдання територіальної оборони у взаємодії з іншими складовими сектору безпеки та оборони, причому можливість залучення їх до виконання бойових завдань зберігається. Охорона та захист державного кордону здійснюється шляхом посилення охорони визначеної ділянки державного кордону у взаємодії з підрозділами Державної прикордонної служби України. Для детального планування виконання завдань за призначенням необхідно брати до уваги можливості окремого батальйону територіальної оборони виконати їх у визначений час. Це дозволить найбільш ефективно використовувати можливості особового складу, озброєння і техніки для досягнення поставленої мети, застосувати найбільш раціональні способи виконання визначених підрозділам окремого батальйону територіальної оборони завдань. В основу оперативно-тактичних розрахунків закладено методику визначення складності обстановки на державному кордоні, напрямків зосередження основних зусиль та розподілу ресурсів за ділянками (напрямами, районами).
АНАЛІЗ ДОЦІЛЬНОСТІ ВПРОВАДЖЕННЯ ІНФОРМАЦІЙНОЇ СИСТЕМИ ЛОГІСТИЧНОГО ЗАБЕЗПЕЧЕННЯ НАТО LOGFAS У ДІЯЛЬНІСТЬ ДЕРЖАВНОЇ ПРИКОРДОННОЇ СЛУЖБИ УКРАЇНИ
Authors: КУПРІЄНКО Дмитро , САГАН Віталій , ФРОЛОВ Олександр
Published: May 2023

Статтю присвячено висвітленню результатів аналізу доцільності впровадження інформаційної системи логістичного забезпечення НАТО LOGFAS у діяльність Державної прикордонної служби України. З аналізу цієї інформаційної системи автори встановили, що вона забезпечує: оптимізацію інформації про загальну ситуацію з логістики (кількісну, географічну та іншу), збір та надання відповідних даних; логістичну підтримку оперативного та оборонного планування дій; моніторинг щодо поточних логістичних потреб, транспортування сил та засобів, переміщення особового складу (зокрема поранених), транспортних засобів, транспортних мереж. Також встановлено, що наявна система матеріально-технічного забезпечення Державної прикордонної служби України на сьогодні не має можливостей в режимі реального часу здійснювати планування, оптимізацію інформації, аналіз загальної забезпеченості органів та підрозділів Державної прикордонної служби України. Вона також обмежена у можливостях проводити моніторинг щодо поточних логістичних заходів та потреб. Результати аналізу особливостей структури, функцій та характеристик інформаційної системи LOGFAS дають підстави вважати про вельми обмежені можливості щодо її використання сьогодні у системі матеріально-технічного забезпечення Державної прикордонної служби України, що обумовлено, по-перше, суттєвими відмінностями останньої від системи логістичного забезпечення Збройних Сил України, по-друге, відсутністю у ДПСУ комп’ютерної мережі з грифом обмеження доступу, по-третє, запровадженням у Державній прикордонній службі України підсистеми “Матеріально-технічного та ресурсного забезпечення Міністерства внутрішніх справ України та центральних органів виконавчої влади, діяльність яких спрямовується і координується Кабінетом Міністрів України через Міністра внутрішніх справ України” єдиної інформаційної системи Міністерства внутрішніх справ. Однак, вважаємо, доцільним буде впровадження навчальної версії інформаційної системи LOGFAS в освітній процес Національної академії за програмами підготовки офіцерів оперативного та стратегічного рівнів управління за тематикою організації логістичного забезпечення в Збройних Силах України.
ПРОБЛЕМИ, ЯКІ ВИНИКАЮТЬ У РОБОТІ КВАРТИРНО-ЕКСПЛУАТАЦІЙНОЇ СЛУЖБИ У РАЗІ ОСІДАННЯ ФУНДАМЕНТУ НА ЗАМОЧЕНІЙ ПРОСАДОЧНІЙ ОСНОВІ I-ГО ТИПУ
Authors: КУШНАРЬОВА Галина , ФРОЛОВ Олександр , РАДЧЕНКО Ірина , БУЛГАКОВ Руслан
Published: May 2023

Метою статті є проведення дослідів із замоченою основою та визначення коефіцієнта умов роботи для підошви квадратного фундаменту залежно від глибини шару ґрунту. У сучасних умовах реконструкція та будівництво будинків і споруд спеціального та військового призначення, можуть проводитись на слабких ґрунтах. До того ж у цих ґрунтах можуть бути високі ґрунтові води, протікання із водопроводу, каналізації, які можуть замочувати основу фундаменту. Тимчасові підземні води та повільне зниження рівня ґрунтової води (підтоплення) можуть призвести до створення вогкості в підземних приміщеннях будинків і споруд спеціального та військового призначення або навіть до їх затоплення. Волога під впливом капілярних сил може підніматися вгору до нещільності мурування, що спричиняє вогкість у нижніх поверхнях будов. Усе це погіршує санітарні умови приміщень, а іноді викликає необхідність вжиття термінових заходів для водозахисту. Особливо гостро проблема захисту будівель від затоплення постає на ділянках, де під час проєктування та будівництва рівень ґрунтової води був значно нижчий від рівня підошви фундаменту, через що серйозний водозахист не передбачався, а в роки експлуатації він значно наблизився до поверхні внаслідок підтоплених територій. Якщо ж підземні води мають агресивні властивості відносно будівельних матеріалів, то інтенсивність руйнування фундаментів та інших частин будівлі різко зростає. За експлуатацію, утримання казармено-житлового фонду, об’єктів соціально-культурного призначення, комунальних споруд та інженерних мереж військових містечок відповідає начальник квартирно-експлуатаційної служби (КЕС). У разі появи в конструкціях будівель, споруд, приміщень будь-яких дефектів конструкцій, начальник КЕС зобов’язаний негайно забезпечити огляд дефектних конструкцій відповідними фахівцями військової частини, вжити заходів з усунення недоліків, якщо виникли аварійні ситуації. У статті розглянуто експериментальне дослідження осідання фундаменту на замоченій основі І типу та визначено зміну величини коефіцієнта умов роботи залежно від тиску на підошві фундаменту та глибини шару просадочного ґрунту.
Arabidopsis and Xanthomonas campestris pv. campestris two model organisms in plant pathology
Authors:   , TEME Mariam
Published: May 2023

Causative agent of black rot of crucifers, Xanthomonas campestris pv. campestris (Xcc), is a rod-shaped Gram-negative bacterium that belongs to the [gamma]-subdivision of Proteobacteria. It was first described in 1889 by the entomologist and botanist Harrison Garman in Kentucky, USA. Xcc is nowadays one of the most economically damaging bacterial pathogens to plants of the family Brassicaceae. In addition, some accessions of the model plant Arabidopsis thaliana respond differently when infected with this bacterium. In this study, we investigate different responses of Arabidopsis ecotypes to Xanthomonas campestris pv. campestris. Two resistant ecotypes Drahonin (Dra-0) and Wassilewskija (Ws-2)) were identified using colony forming unit assay. Bacterial pathogens depend on different strategies (e.g., secretion systems) to invade and colonize their hosts. The pathogenicity of Xcc is correlated with the type 3 secretion system (T3SS) which is a protein appendage used by bacteria to transfer effector proteins into the host cells for virulence. Xanthomonas T3SS effector genes are classified into different groups called Xanthomonas Outer Proteins (Xops). xopAC is a major avirulence gene of Xanthomonas campestris pv. campestris in Arabidopsis ecotype Columbia 0. The second part of the research aims to study the interaction between Xanthomonas campestris pv. campestris 2669[delta]xopAC and different Arabidopsis mutants. Bioluminescence-based quantitative detection of bacteria in plants and colony counting assay are performed and compared to determine which method gives more accuracy and is less time consuming. The software ImageJ used to quantify the bioluminescence images was not as precise as expected. The transposon-based bioluminescence for quantitative detection of bacterial titer in plants was also successfully applied to the bacterium Pseudomonas syringae pv. tomato.
Global Liberal Arts Colleges and Universities: A Source of Critical Hope?
Authors: Bowling Renee
Published: May 2023

Global liberal arts colleges and universities are an understudied trend in international education for the decade 2010-2020. This scholarly essay incorporates practitioner knowledge and scholarship to explore what, who, and where these global liberal arts colleges and universities are. Moreover, these institutions are situated within wider competing internationalization ideologies. The author applies a critical internationalization studies lens and a mapping framework to analyze their underlying motivations and discover whether global liberal arts colleges and universities might present a source of critical hope.
Shifting Gears in a Pandemic: The Impact of Online Academic Support for International and Domestic Students
Authors: Jacobi Laura
Published: May 2023

During a global pandemic, many students in 2020-2021 turned to peer-facilitated academic support through supplemental instruction (SI) to succeed. In this study, proficient students were hired as SI Leaders and trained to facilitate study sessions in a collaborative virtual learning environment. The impact of online SI support is assessed upon subgroups of 4,831 students enrolled in difficult courses at a four-year public university. Mean course GPAs and pass rates of international students, students of color, and white students with varying levels of SI session attendance were examined. One-way ANOVA and chi-square test results reveal significant differences by level of attendance for students of color and white students, with higher mean course GPAs and pass rates associated with higher levels of attendance at SI sessions for all three subgroups. These results are consistent with feedback from SI attendees and convey the significance of programs like SI, especially in times of crisis.