bluuebunny/crossref_metadata_2025 huggingface dataset:
Z doświadczeń pracy nad układaniem testów z języka rosyjskiego na poziomach biegłości C1 i C2
Authors: Walczak-Sroczyńska Barbara , Khvatov Sergey
Published: February 2021

The condition for obtaining a C1 and C2 language proficiency certificate is communicative competence approaching the level of the native speaker. When developing Russian language certification tests, one should take into account its typological, grammatical and historical-cultural features. These include the synthetic nature of expressing typical meanings, the inflective way of expressing grammatical meanings and weakly expressed regional and dialectal differences. One should also consider the modifi cation of the listening comprehension tests at level C1.
Task-based language assessment in light of recent changes in the CEFR regarding mediation and plurilingualism
Authors: Kossakowska-Pisarek Sylwia
Published: February 2021

Task-based language assessment has developed simultaneously with taskbased language teaching (TBLT). Tasks provide significant advantages as they enable assessment focused on examinees’ abilities to use the language. This article reviews task-based language assessment in the context of the recent changes to the CEFR and a paradigm shift in language learning.
Mniej niż A1…, czyli o kompetencjach użytkownika języka na poziomie Pre-A1
Authors: Janowska Iwona
Published: February 2021

The Common European Framework of Reference for Languages has had a significant impact on the learning and teaching of modern languages in Europe, but, above all, it has revolutionised the way language skills are assessed and has contributed to the development of language knowledge certification systems. However, it has oft en been the subject of criticism and controversy. Certain deficiencies, which seem to be a natural consequence of the document’s comprehensiveness and the assumed goals, have also been noticed by its authors. In 2018, The Common European Framework of Reference for Languages: learning, teaching, assessment. Companion volume with new descriptors was published. The document aims not only to improve imperfections, but above all to adapt the description of language education to the current context of language use. Th e authors of the publication have, among other things, set up language proficiency descriptors for areas not specified in the 2001 version of the CEFR. This is how the Pre-A1 level description was developed. It refers to the level of competence at which the learner has not yet acquired a generative capacity, but relies upon a repertoire of words and formulaic expressions. The paper’s aim is a holistic presentation of this level: the process of the creation of descriptors, as well as the description of language activities and strategies of a novice language user.
Veterans’ self-expression in poetry
Authors: Tracy Dale
Published: February 2021

LAY SUMMARY

Research shows that Veterans benefit from writing poetry for therapeutic purposes. This article suggests the need for future research that considers the effects of the artistic choices that Veterans make when using poetry to engage their experiences. The author focuses on one Veteran’s poem about what it means to write poetry as a Veteran. Brian Turner’s “Here, Bullet” comes from his poetry collection about his time as an American infantry team leader in Iraq. This poem centres on a solider whose body is in danger in a conflict setting. The poem becomes an alternative space to his body, a space in which he can work with his experiences. Treating Veterans’ poetry as art can help people working with Veterans in therapeutic settings learn more about what value Veterans find in reading and writing poetry.
Are we ready for measurement-based care? Examining organizational readiness for change among Canadian Armed Forces mental health care providers
Authors: Guérin Eva , Garber Bryan , Lee Jennifer E.C.
Published: February 2021

LAY SUMMARY

The Client-Reported Outcomes Monitoring Information System (CROMIS) uses regular feedback from patients to guide mental health treatment and to improve mental health outcomes. Since 2018, CROMIS has been implemented in stages across Canadian Forces (CF) Health Services Centres. In this study, an online survey was administered to examine how prepared mental health care providers feel in terms of using CROMIS in their practice. The results from 55 providers revealed generally positive attitudes towards CROMIS and its evidence. However, providers also felt that material to educate patients about this new system was limited and that the needs of patients themselves needed to be considered. Several providers reported not knowing about the roles and responsibilities of CROMIS leaders who were expected to guide others in using this new system. In addition, there was uncertainty about how CROMIS would be evaluated and improved in the future. This study helped to identify factors that could be helping or impairing CF mental health care providers in using CROMIS to improve patient care.
Features of social-psychological adaptation of girls and boys 15-17 years during the study period in senior classes of the modern school
Authors: Serheta I. V. , Bratkova O. V. , Drezhenkova I. L. , Cherkasova L. А. , Dzevulska І. V.
Published: February 2021

Social-psychological adaptation is a process of active human adaptation to constantly changing environmental conditions, using various social means, an important component of a person’s specific attitude to the world, the main function of which is to ensure a stable and stable standard of living, an important component of development binding of both typical and atypical socially, educational and professionally significant tasks, formation of appropriate behavioral decisions. The purpose of the work is to establish the features of social and psychological adaptation of girls and boys aged 15-17 during their stay in the senior classes of a modern school. To determine the leading features of social-psychological adaptation during the scientific work used a personal questionnaire of Rogers and Diamond, the use of which involved the assessment of a number of both nominal and integrated indicators of adaptation processes, namely indicators of adaptation, self-acceptance, perception of others, internality, internality to dominance. Analysis of the obtained results led to the use of descriptive statistics procedures based on the use of a standard application package of multidimensional statistical analysis “Statistica 6.1 for Windows” (licensed №AXX910A374605FA). The results of the research show mainly the average level of expression of the leading nominal indicators of social-psychological adaptation of pupils 15-17 years old, who are in a modern school, and determine the features of the process of active adaptation of girls and boys to environmental conditions, their socially significant attitude to the world. from the standpoint of ensuring a stable and stable standard of living, the peculiarities of behavioral decisions that contribute to this. These trends are confirmed by the analysis of integrated indicators of the processes of social-psychological adaptation of pupils, especially the characteristics of adaptability and maladaptation, self-acceptance and acceptance of others, as well as emotional comfort and internality. These results should be further taken into account both in diagnostic (development and implementation of methods for comprehensive assessment of adaptive resources of boys and girls) and preventive (development and implementation of effective health technologies and measures of psychohygienic correction of existing changes in the functional state of the body to create preventive educational environment in the educational institution) context.
Prenosological screening of autonomic regulatory systems tension in secondary school students
Authors: Redka I. V. , Danуlenko H. M. , Sotnikova-Meleshkina Zh. V. , Mikhalchuk O. Ya.
Published: February 2021

Adolescence is characterized by increased reactivity to stress factors, among the sources of which the educational environment plays a significant role. The content of education and educational process organization, as well as interpersonal relationships, is the predominant stress factors of the educational environment. In the context of education reform, new pedagogical projects are being introduced, in particular, on the basis of meritocratic education, providing for the intensification of the educational process. It may affect the state of the autonomic regulatory systems of students. The purpose of the research is to study the activity level of autonomic regulatory systems among students of secondary school, who are studying in meritocratic and traditional gymnasium education systems. The study involved 60 students: 42 studied in meritocratic system (19 in SG-1, 23 in SG-2), and 18 in traditional system (SG-3). Heart rate variability (HRV) was used as a physiological marker of stress. ECG was recorded during 5 minutes in a darkened room in a rest state with closed eyes in a sitting position at the 5th, 6th and 7th grades. Intergroup comparisons of HRV parameters were carried out according to the Mann-Whitney, Kruskell-Wallis, Dunnett criteria, and the φ-criterion of the angular Fisher transformation. Differences were considered significant at р≤0.05. In the 6th grade, there was a tendency (0.05<р≤0.07) to lower values of Mean, SDNN, TR, ΔX, RMSSD, pNN50 among students in meritocratic system compared to the traditional one. However, this trend reached the level of statistical significance in the students of SG-1 compared to the control (SG-3). In meritocratic education different student groups differed in the level of school stress in 6th and 7th grades. Students in SG-1, compared to SG-2, characterized by lower values % HF, HFn, pNN50 against the background of higher values of % LF, LFn, LF/HF, IC, CC1, CC0. Thus, a higher level of school-based stress in conditions of meritocratic education is determined not so much by the intensification of the educational process as by social factors of the educational environment and/or individual typological traits of students.
Comparative characteristics of the manifestations of damage and reparative processes in the mucous membrane of the duodenum of rats under the conditions of skin burns and skin burns associated with diabetes
Authors: Tymoshenko I.A. , Sokurenko L.M. , Yanchyshyn A.Ya. , Pastukhova V.A.
Published: February 2021

Currently, severe thermal injury is becoming one of the most important problems of practical medicine. Diabetes is also recognized as another global medical and social challenge of our century. The emergency situation for the treatment and prevention of the consequences of these pathologies is a consequence of the lack of a reliable theoretical basis for solving specific clinical problems regarding the course of burns, diabetes and their complications. The aim of the study is to establish the patterns of structural changes in the mucous membrane of the duodenum after burn injury of the skin of rats under conditions of experimental diabetes mellitus. The study was performed on 63 laboratory white adult male rats weighing 180-210 g, which were divided into 3 groups: intact animals, rats with skin burns and rats with skin burns on the background of diabetes. The model of experimental diabetes mellitus was reproduced by administering Streptozotocin to rats intraperitoneally once at a dose of 50 mg/kg, pre-dissolved in 0.1 M citrate buffer solution (pH=4.5). The control of the development of hyperglycemia in the experimental groups was the level of glucose in the blood 24.24±0.79 mmol/l. In the control group this index was 8.03±0.4 mmol/l. Rats with skin burns revealed destructive manifestations, which are accompanied by an active inflammatory reaction and corresponding necrotic changes, while rats with skin burns on the background of diabetes mellitus pathological processes are not just “summed up”, but in some way adaptively modified with the involvement of stress mechanisms of the endoplasmic reticulum and associated autophagy.
Aulas não presenciais
Authors: Yamaguchi Hudinilson Kendy de Lima , Yamaguchi Klenicy Kazumy de Lima
Published: February 2021

O estudo híbrido é uma modalidade que combina o ensino online e o presencial. No Amazonas, essa foi uma realidade imposta pela necessidade do afastamento social ocasionado pela pandemia do COVID-19.  O objetivo desta pesquisa foi analisar a percepção dos alunos do ensino técnico de nível médio sobre os desafios e avanços da Educação Tecnológica em tempo de ensino remoto no interior do Amazonas. A metodologia de pesquisa consistiu em abordagem mista e exploratória, com aplicação de questionário estruturado contendo perguntas fechadas e abertas, direcionado aos discentes do IFAM Campus Coari. Como resultados, verificou-se que os alunos sabem utilizar as ferramentas tecnológicas, mas nem sempre possuem acesso aos equipamentos como o computador e o celular smatrphone de forma individualizada, tampouco acesso à internet. Isso evidencia a diferença socioeconômica e a necessidade de estratégias que possam proporcionar um ensino igualitário independente da questão econômica dos participantes. De forma paralela, pôde-se constatar que os docentes estão buscando ministrar um ensino de qualidade, capaz de minimizar os entraves decorrentes das desigualdades socioeconômicas dos alunos, outra variável comum nos discursos tanto dos professores quanto dos alunos é operacionalização das aulas de forma segura para o cumprimento do calendário escolar do ano letivo de 2020.
Balantidium nawaraoi n. sp., en la comunidad warao de Nabasanuka, Venezuela
Authors: Traviezo Valles Luis Eduardo
Published: February 2021

Introducción. Existen más de ochenta especies del género Balantidium, tanto en vertebrados como en invertebrados, de las cuales solo Balantidium coli infecta al humano. Metodología. Se examinó la muestra de heces (líquida) de una paciente de la etnia warao, habitante de la población selvática de Nabasanuka, noreste de Venezuela, en el bajo delta del río Orinoco, LN 09°08’11,9” y LO 061°03’31,2”, analizándola a través de la técnica directa de salina y lugol. Resultados. Se observó el trofozoito de una nueva especie de ciliado, identificándose como Balantidium nawaraoi n. sp., este protozoario era de forma alargada y elipsoidal (92 µm x 40 µm), con un peristoma ancho en forma de “V” (14 µm x 20 µm), con macronúcleo ovalado y micronúcleo redondeado, los movimientos del trofozoito de este protozoario ciliado eran rápidos, progresivos y aleatorios, con una leve rotación en tirabuzón. Discusión. Esta especie se diferencia de Balantidium coli principalmente por la presencia en su tercio posterior de una estructura cóncava, más angosta y transparente que el resto del cuerpo (28 µm x 29 µm). Concusión. Este nuevo taxón compromete la realización de nuevos estudios para la búsqueda de la fase quística, el reservorio, epidemiología y su posible papel como patógeno o comensal para el hombre.
Manejo clínico inicial de la esclerosis lateral amioatrófica
Authors: Charpentier Molina Ricardo José , Loaiza Quirós Kevin Vinicio
Published: February 2021

La esclerosis lateral amiotrófica es una enfermedad progresiva que se caracteriza por la degeneración de las neuronas motoras en el cerebro y la médula espinal. Existen dos formas fundamentales de esta enfermedad: la forma esporádica y la forma familiar. Aún no existe claridad sobre su etiología. Las manifestaciones clínicas incluyen signos de daño de las neuronas motoras superiores e inferiores, tanto en las extremidades como en la musculatura bulbar. El diagnóstico continúa siendo fundamentalmente clínico, apoyado por estudios neurofisiológicos. No existe tratamiento curativo. El riluzole es el tratamiento farmacológico de primera línea que ha demostrado retrasar el curso normal de la enfermedad. El edaravone está aprobado por la FDA para el uso en esta enfermedad en conjunto con el riluzole.
Estilo de vida saludable en diabetes mellitus tipo 2
Authors: Blanco Naranjo Erick Gerardo , Chavarría Campos Gary Felipe , Garita Fallas Yorlin María
Published: February 2021

La diabetes mellitus tipo 2 es una enfermedad crónica, multifactorial, caracterizada por una   alteración en el metabolismo de los carbohidratos, asociado a un déficit en la secreción o acción de la insulina, resultando en una hiperglucemia crónica responsable de las complicaciones macrovasculares y microvasculares.  La prevalencia de esta enfermedad va en aumento, debido sobre todo a la actual epidemia de obesidad y a los cambios del estilo de vida, con dietas ricas en calorías y sedentarismo. El manejo crónico de esta patología representa un reto para el personal de salud, por esta razón el abordaje integral que incluya cambios en el estilo de vida enfocados en la alimentación, ejercicio físico y salud mental, son capaces de controlar simultáneamente la mayoría de los problemas metabólicos de las personas con diabetes mellitus tipo 2. Las modificaciones en el estilo de vida deben ser individuales para cada paciente y estar basadas en los objetivos terapéuticos planteados.
Relación de obesidad y cirugía bariatrica
Authors: Solano Hidalgo John Alejandro , Ramírez Fallas Raquel Sofía , Alfaro Pacheco Rodolfo José
Published: February 2021

La obesidad se define como un estado patológico que se caracteriza por un exceso de grasa en el cuerpo y es un problema de salud a nivel mundial el cual ha ido en aumento y se ha convertido en uno de los principales factores de riesgo para enfermedades cardiovasculares y endocrinológicas. El índice de masa corporal es un indicador del balance entre peso y estatura de cada individuo y es de gran utilidad para determinar estados nutricionales e identificar los pacientes de alto riesgo de desarrollar enfermedades por esta comorbilidad. Existen diferentes estrategias de tratamiento para reducción de obesidad, entre las cuales, las intervenciones quirúrgicas han demostrado un reducción importante en el peso corporal, así como un mantenimiento del mismo.
Anafilaxia en pediatría
Authors: Hines Chaves Kevin Daniel , Zumbado Vásquez Rebeca
Published: February 2021

La anafilaxia es una reacción de hipersensibilidad sistémica de inicio rápido, que en caso de no tratarse adecuadamente puede llegar a ser mortal. Es la respuesta a la liberación de mediadores de inflamación por mecanismos tanto inmunológicos como no inmunológicos, y pueden suceder posterior a una única exposición al alergeno o tras la reexposición en un paciente sensibilizado. Los desencadenantes más comunes son las comidas, los fármacos y el veneno de insectos, siendo los alimentos los causantes principales en niños. Sin embargo, en 20% de los casos no se identifica el desencadenante. El diagnóstico de la anafilaxia es clínico, sin embargo, cabe destacar que esta se puede presentar con una gran variedad de síntomas, de ahí lo complejo de su identificación. Las manifestaciones más comunes son síntomas cutáneos como urticaria, angioedema, eritema y prurito. La ausencia de estos no descarta la anafilaxia y no debe de retrasar el tratamiento. El tratamiento de elección va a ser la epinefrina, esta debe administrarse inmediatamente en los casos que se sospeche anafilaxia, incluso si el diagnóstico es incierto debido a que realmente no existe una contraindicación para su uso, mientras que en caso de colocarse tardíamente puede tener consecuencias fatales. Este articulo aborda la fisiopatología, epidemiologia, diagnóstico y tratamiento de la anafilaxia con un enfoque en la población pediátrica ya que es una población en la que esta patología suele ser infradiagnosticada.
Síndrome intestino irritable
Authors: Zeledón Corrales Nathalya , Serrano Suárez José Antonio , Fernández Agudelo Sebastián
Published: February 2021

El síndrome de intestino irritable es una patología frecuente en la práctica clínica. Está caracterizado por dolor abdominal, alteración en el hábito intestinal, distensión abdominal y flatulencias. Los criterios Roma IV son una herramienta para ayudar al clínico a definir el diagnóstico y la necesidad de realizar pruebas en el paciente. No hay una causa especifica identificada, es conocido que existe una alteración en el eje bidireccional cerebro-intestino el cual está influenciado por múltiples factores. Existen 4 subtipos, síndrome de intestino irritable con constipación, con diarrea, mixto e inespecífico. De acuerdo con el subtipo se designa el mejor tratamiento. Existen terapias farmacológicas y no farmacológicas que permiten brindar al paciente el enfoque multidisciplinario que requiere esta patología debido a su heterogénesis.
Consideraciones en el manejo de la vía aérea en embarazadas
Authors: Alvarado Ferllini Mónica , Montero Fonseca Jazmín , Herrera Pérez Juan Carlos
Published: February 2021

La anatomía y fisiología de las mujeres embarazadas sufre modificaciones en la mayoría de sistemas del cuerpo, pero algunos de los cambios más significativos son los que ocurren a nivel respiratorio, los cuales convierten a las pacientes obstétricas en una potencial vía aérea difícil. Esto debe ser identificado mediante una evaluación completa de la vía aérea previo a la manipulación de esta, al igual que como se realiza en pacientes no gestantes. Posterior a dicha valoración, es preciso aplicar los algoritmos que han sido diseñados para orientar el manejo de la ventilación e intubación en este tipo de pacientes, por ejemplo, las guías publicadas por la Asociación de Anestesiólogos Obstétricos y la Sociedad de Vía Aérea Difícil, siempre con el objetivo de preservar al máximo el bienestar materno y fetal.
Accidental Ingestion of a Plastic Water Bottle Cap
Authors: Oikonomou Panagoula , Tsalikidis Christos , Nikolaou Christina , Oikonomou Panagoula , Frigkas Konstantinos , Romanidis Konstantinos , Kavazis Christos , Chasan Giasar , Mitsala Athanasia , Pitiakoudis Michalis
Published: February 2021

A 78-year-old male was turned up to the emergency room with a 5-day history of vomiting, diffuse
abdominal pain, and altered bowel habits. After physical examination, routine blood tests, chest, and
abdominal radiographs, as well as an abdominal ultrasound had been contacted to examine his ongoing
symptoms, a serious intestinal obstruction was revealed. Bowel obstruction is interrelated with his medical
history, as he suffered from inoperable prostate cancer. A CT scan was performed to exclude an associated
complication. A plastic, 3cm diameter, water bottle cap was in the ileum revealed with no evidence of
perforation or collection. A colonoscopy by an experienced endoscopist failed to reach and retrieve the
plastic water bottle cap. Finally, the plastic water bottle cap was removed through an enterotomy. Even if a
careful history taking can give a clue for diagnosis, the cause of bowel obstruction could be a surprise.
Técnica de cantoplastia lateral para correção de “olho de diamante” em cão: Relato de caso
Authors: Guimarães Tarcísio
Published: February 2021

The "diamond eye" is the result of the presence of associated eyelid changes, such as entropion, ectropion and macroblepharon. It frequently affects dogs of large and giant breeds, as they present anatomical characteristics of enophthalmos, instability of the muscle/lateral ligament of the eyelid, facial folds and pendular ears. Corrective treatment requires eyelid surgery, being several techniques, with their modifications or associations, can be used. Thus, the objective of this work was to report the surgical resolution of a dog of the Great Dane breed with “diamond eyes”, submitted to lateral canthoplasty, obtaining quite satisfactory aesthetic results for the surgical technique employed.
A importância do diagnóstico precoce na doença do disco intervertebral (Hasen Tipo I) em canino: Relato de caso
Authors: Dalegrave Suélen , Rezzadori Flecke Laís , Marçal dos Passos Matheus , Schroeder Dutra Thaisa
Published: February 2021

Hasen type I intervertebral disc disease (DDIV) occurs due to the extrusion of material from the pulpal nucleus into the vertebral canal. The matrix of the nucleus degenerates, dehydrates and mineralizes, associating chondroid degeneration of the intervertebral disc. Although the etiology of this alteration is not known, genetics is believed to be of great importance. DDIV can develop in any spinal segment, but the thoracolumbar region is more affected. The thoracic spine has a lower risk of disc herniation, due to stabilization through dorsal intercapital ligaments. It affects middle-aged animals to the elderly and has no sexual predilection. The disease is most commonly seen in chondrodystrophic breeds, but it also occurs in large breeds. The objective was to report the care of a dog diagnosed by tomography with Hasen type I thoracolumbar intervertebral disc disease in a canine. The animal arrived for referred neurological care, presenting a history of claudication of the left posterior limb for 4 weeks. Patient showing urinary retention. During the clinical evaluation, outpatient paraparesis and proprioceptive deficit were observed in the tests of posture and jumping of the left posterior limb. Superficial and deep pain preserved. Spinal segmental reflexes in pelvic limbs showing left patellar hyperreflexia. Muscle tone without changes at the time of the exam. He was referred for computed tomography in which he found compression by means of extrusion on the left ventrolateral T12-T13, who underwent surgery with improvement of the condition. This work demonstrates the importance of early diagnosis, by means of a correct neurological, imaging exams and thus an effective surgical therapeutic approach, with the result of improving the patient's clinical condition.
Utilização da hemilaminectomia nos casos de compressão medular por extrusão de disco intervertebral em cães: Revisão
Authors: Santos dos Santos Jennifer , Andrade Alisson , Freitas Bibiana , Cardona Rodrigo Otávio
Published: February 2021

Neurology is a specialty that grows more and more in veterinary medicine, seen as neurological disorders commonly found in the clinic of small animals. However, many neurological diseases can be treated significantly. Especially when the diagnosis is made early, and the logo of the treatment started, can be clinical or surgical. One of the most common diseases that affects the central nervous system is intervertebral disc disease (Hansen type I), characterized by the extrusion of the intervertebral disc, causing neurological changes in dogs, especially in small dogs. In this case, when the treatment is surgical, there are several surgical approaches related to the literature, with a hemilaminectomy being a surgical technique most commonly used for spinal cord decompression. Thus, since it is a highly serious disease, this article aims to list the main resources of this disease and the use of the hemilaminectomy technique for its treatment, without qualifying or prognosis, depends on the degree of neurological injury associated with the postoperative period.
Deficiência de cobalto em bovinos: Revisão
Authors: Marcolongo-Pereira Clairton
Published: February 2021

Cobalt (Co) is a relatively rare mineral and an essential element necessary for the formation of vitamin B12 (cobalamin) in humans and animals. Cobalt deficiency is a disease that only affects ruminants that ingest in their diet low concentrations of this mineral, which leads to the deficiency of this central vitamin in several metabolic pathways in the animals' organisms. The objectives of this work were to make a brief review of cobalt deficiency in ruminants, addressing epidemiological aspects, clinical and pathological characteristics, diagnosis, treatment, and control of this disease. Cobalt deficiency is clinically characterized by inappetence, weight loss, and reproductive problems. The disease occurs in all biomes and regions of Brazil, affecting mainly animals raised in extensive management. The presumptive diagnosis is based on the history and observation of the herds, in which the animals lose weight despite the abundant pasture and the control is made by supplementation with the mineral.
Determinan Reviu Laporan Keuangan dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah
Authors: Mustafa Bob , Yuliana Elsa Sari
Published: February 2021

There are still many LKPD opinions in West Kalimantan that have not yet reached WTP opinion, even stagnating from year to year. In addition, the role and function of regional inspectorates in realizing the aspirations of regional governments to obtain WTP opinions that have not been optimal needs to be improved. This study tries to find out the influence of understanding of government accounting standards and understanding of internal control systems in the process of reviewing financial statements in supporting the quality of local government financial reports. This study aims to determine and analyze the influence of the auditor's understanding of accounting standards and internal control systems on the quality of government financial reports through the financial statement review process. This research proves that directly there is a significant influence of Understanding of Government Accounting Standards and Understanding of the Internal Control System towards the Financial Report Review Process. An understanding of the Internal Control System and the Financial Report Review Process has a significant effect on the Quality of Financial Statements. Meanwhile, the understanding of understanding of government accounting standards has no significant effect on the quality of financial statements.
Mind Mapping Technique in Developing Students’ Speaking Skill
Authors: Wahyudi Wahyudi , Irawati Rika
Published: February 2021

The purpose of this research is to investigate how significant the students’ speaking development through Mind Mapping Technique is. This study was conducted to 36 students of the first semester of Public Sector Accounting of Politeknik Negeri Pontianak in academic year of 2017/2018. The pre-experimental research was used for the purpose of this study; therefore, both pre test and post test were conducted for data collection. The finding of this study shows that there is significant development on students’ speaking skill through Mind Mapping Technique.
Analisis Pengaruh Koleksi Bahan Pustaka dan Penataan Tata Ruang Terhadap Minat Baca Pengguna Perpustakaan Pada Jurusan Administrasi Bisnis Politeknik Negeri Pontianak (Polnep)
Authors: Abdullah Abdullah , Fahrizal Meizi , Herdiansyah Dedi
Published: February 2021

Penelitian ini berjudul “Analisis Pengaruh Koleksi Bahan Pustaka dan Penataan Tata Ruang Terhadap Minat Baca Pengguna Perpustakaan Pada Jurusan Administrasi Bisnis Politeknik negeri Pontianak (Polnep)”. Penelitian ini bertujuan untuk mengetahui pengaruh dari Koleksi Bahan Pustaka dan Penataan Tata Ruang Terhadap Minat Baca Pengguna Perpustakaan. Variabel yang diteliti adalah varibel Koleksi Bahan Pustaka, Penataan Tata Ruang, dan Minat Baca Pengguna Perpustakaan. Perpustakaan yang baik harus memiliki koleksi bahan pustaka yang memadai dan mempunyai nilai dan manfaat bagi yang memerlukannya. Selain itu penataan tata ruang perpustakaan perlu dilakukan sebaik mungkin, sehingga kondisinya merasa nyaman dan aman, sehingga minat baca pengguna perpustakaan dapat meningkat.  Metode analisis yang digunakan untuk menguji  hipotesis dalam penelitian ini menggunakan teknik analisis regresi linier berganda  dan dihitung melalui program SEM (AMOS). Penelitin ini dilakukan dengan pembahasan deskriptif dan kuantitatif. Hasil pembahasan secara kuantitatif  variabel koleksi bahan pustaka, penataan tata ruang, dan minat baca pengguna perpustakaan  berpengaruh secara signifikan baik secara parsial maupun simultan.
Pengaruh Literasi Keuangan dalam Model Prediksi Pilihan Karir Mahasiswa Perguruan Tinggi di Kota Pontianak
Authors: Arianto Arianto , Zulfikar Zulfikar , Tarmizi Tashadi
Published: February 2021

This research begins with the assumption that financial decision making is based on an understanding of financial literacy. And indicators of independent career decisions (self-employment) are used to explain and prove the truth of these assumptions. This study models the predictions of student career choices by relating it to the financial literacy amongs higher education students in Pontianak .

The descriptive quantitative method was chosen as the Research method. The results of the response are processed mathematically in predictive modeling (probit-logit model) of student career choices from their relationship with financial literacy and other additional variables. The probit-logit analysis of this model was carried out with the help of statistical software, namely SPSS.

The output of the research model found that knowledge of cash flow (finlit1), entrepreneurial competency variables (entshp) and risk taking confidence variables (confid) had statistical significance (<0.05) as a variable that influenced the decision for self-employment. While the independent variables are demographic variables, none of them have statistical significance to be said to influence career decisions to become self-employed. Similarly had also been found in others  independent variables, which were "knowledge of asset types" (finlit2), "knowledge of insurance" (finlit3), "knowledge of investment types" (finlit4), and "knowledge of financial transactions" (finlit5).
Pengaruh Struktur Organisasi terhadap Kinerja Pegawai pada PT Medco E dan P Indonesia Sumatera Selatan
Authors: Heriyanto Heriyanto , Lubis Laila Nurfitrah , Siallagan Debbie Yuari
Published: February 2021

With the existing organizational structure and being entrusted with a number of employees to carry out company activities, it brings hope for a change in work patterns for the better which can be proven by good performance. The completion of organizational goal that is determined by human factors and existing systems. From the description on the background of the problem above, the writer will analyze weather there is any influence on the organizational structure of PT Medco E and P Indonesia on employee performance. The research method used was an explanatory survey (explanatory). To reveal the influence of independent variables and dependent variables using quantitative methods and this research hypothesis is analyzed statistically, where the independent variable (independent) is analogized into X namely Organizational Structure and the dependent variable (dependent) is analogized into Y namely Employee Performance. The result of the data analysis is the score of Fcount 25.459 and the score of Ftable 3.97 with a significance score 0.000. This means that the score of Fcount> Ftable and sig <0.05 so it can be concluded that H1 is accepted. It means that there is an influence between the variables of Organizational Structure on Employee Performance and the conclution of this research is the application of job specialization, Departmentalization, Chain of Command, Span of Control, Centralization / Decentralization and Formalization, in the organizational structure has implications for improving employee performance at PT Medco E and P Indonesia South Sumatra.
REGULATION MATTERS: A COMPARISON OF MALAYSIAN-INDONESIAN’S E-HAILING REGULATION FRAMEWORK
Authors: Ke Jing Dorothea Chee , GOH HONG LIP , Hen Kai Wah  , Lim Yee Wui  , Low Suet Cheng
Published: February 2021

E-hailing, which is also known as ride-hailing or ride-sourcing, has been on the rise across the globe. However, it is known as a disruptive innovation as unregulated services have triggered major disruptions and led to certain setbacks in the transportation industry. It has been blamed for the rise in privacy and safety issues, unfair business competition, and a decline in demand in the traditional taxi industry. In response to these issues, certain countries have started to regulate the e-hailing industry. The objective of this study is to identify, analyze, and contrast on the form and enforcement of Malaysian-Indonesian’s e-hailing regulation framework by using qualitative-comparative research. In this study, literature has been gathered from credible online sources. Based on the results of the study, there are commonalities and differences between the Malaysian and Indonesian’s e-hailing regulation framework. Furthermore, the implications of the study have been discussed. For instance, the current state of the e-hailing industry is underregulated rather than unregulated. Policy makers should seek to improve existing regulation framework rather than starting new regulations from ground up to minimize the risk of overregulation that might eventually diminish the industry.
The Demographic Shifts in West African Countries: Implications for Access to Higher Education in Nigeria
Authors: Muftahu Muhammad , Jamil Hazri
Published: February 2021

Africa as a continent is so far the fastest growing in the entire world where the projections indicted that the population of the continent would increase by 50% in the next two decades. Presently, the population of the region stands at 1.2 billion and the West African states consist of 15% of the total number while Nigeria accounts for nearly 200 million people with 44% of the people under 15 years old. Consequently, the purpose of this research paper is to see how the demographic change has implications for access to the Nigerian higher education system with a specific focus on university education. In order to understand this phenomenon, this research engaged in secondary data analysis as a technique to obtain information in achieving the study’s objectives. Subsequently, even though the total number of secondary school graduates or output was not accessible for this study, the analysed data from the Joint Admissions and Matriculation Board (JAMB) indicated that 1,687,551 and 1,557,017 students sat for university matriculation examinations in Nigeria for 2016 and 2017 academic sessions respectively, in which 97% of the candidates were seeking admission to universities specifically. Similarly, the data indicated that over 65% of the candidates have met the required points to be admitted into universities. On the other hand, data from the National Universities Commission (NUC) showed that there are a total of 91 public universities in Nigeria including both the federal and state universities with a capacity of less than 500,000, showing that more than 50% of the qualified students will be left unadmitted. Consequently, this study strongly recommends adequate demographic shift consideration while planning the national higher education policies in relation to access to university education and higher educational institutions in general.
INTERACTIVE E-BOOK BUSINESS LAW
Authors: Rohani M.M Yusoff  , Nurhashimah Muhamed Fauzi
Published: February 2021

Digital learning is becoming alternative learning route to face to face learning especially during this pandemic situation whereby face to face learning needs to be minimized. Interactive   e-book would be one of the solution for students to learn interactively. The subject of Business law was chosen as it one of the dry subject which often students find it difficult to study as it requires understanding of statutes, cases and the application these to the real life scenario.  The uniqueness of this interactive e-book is the researcher had design and customized the interactive e-book to suit the different learning styles of students. The e-book contains short notes which help the students read and understand the topic. Thirdly it is embedded with short videos and background music which the content was developed by the researcher, to enable the students to watch practical real life scenario in order to understand the given topic. Fourthly the pop out video is converted to augment reality whereby students need all scan the to watch the video. Next, the e-book also contains comic learning material to capture the students interest to continue reading. Lastly the e-book contains e-quiz at the end of the topic as an assessment to measure students understanding of the topic. In future other subject could also use this design to develop content which suits the intended subjects.
The Effect of Management Control Systems on Employee Performance: Communication Skill as a Moderating Variable
Authors: Muhammad Dahlan
Published: February 2021

This study examines the effect of management control systems (MCS) on performance, communication skill as a moderating variable. We had distributed questionnaire to collect data of 42 institution of public services, that are population were draw in West Java, Indonesia period of June – November, 2019. The names of 140 middle-level managers random was used their perception what cause and effect strategic use of management control systems implementation to subordinate level and their employees working departmental and that gained of 71 usable responses for final data. The analysis indicated that MCS namely are diagnostic control and interactive control has a direct and positively effect on employee performance, and that communication skill has a moderate effect on the relationship between diagnostic control system and performance. Interactive control did not as a moderating variable, still on that interacting have been extent to which of intensively communicate in the organizational context, but diagnostic control namely periodically to communicate between top management and subordinate level. We also find that use of MCS package, while employees themselves participate in their own departmental performance measures will improve performance were put to use. The West Java Institution is join approach of strategic use between DCS and ICS for subordinate level, that are encourages for employee motivations and performance.
Mapping of Sectoral Advantages as a Driver of the Regional Economy
Authors: Suparmono
Published: February 2021

The purpose of this research is to analyze the sectoral difference between provinces in Indonesia. The analytical tool used in this study is the position quotient (LQ) analysis. The results indicate that the LQ value in agriculture, forestry and fisheries has an advantage in almost all provinces, as shown by the LQ value> 1. West Sulawesi is the province which has the highest LQ value for the agricultural sector, namely 3.08. The agriculture, forestry and fishery sectors of West Sulawesi have production that is far from being accomplished. The national capital has the lowest competitiveness in the farming and mining industries. Nevertheless, DKI Jakarta has competition in the financial and insurance services market, the real estate sector, the corporate services industry and other service sectors. The delivery of sectors that have advantages in and in the region has also been distinguished.
Improving Manufacturing Agility Through Optimal Production Scheduling System
Authors: Moch Saiful Umam  , Mustafid  , Suryono
Published: February 2021

The garment industry is a global industry that requires high agility in response to changing market demands that are quickly changing. Short product cycles with unpredictable demand often make the industry unable to meet consumer needs. In increasing the agility of production to deliver products to customers as fast as possible, the production scheduling system must be designed optimally. Recently algorithm hybridization is used because the combination of more than one algorithm is more optimal. Genetic Algorithm (GA) is a metaheuristic algorithm is applied in various production scheduling and its power can be improved by combining it with the Tabu Search (TS). The GA is the best metaheuristic algorithm to output the optimal scheduling with less execution time but has the disadvantage –easily trapped in local optimum (early convergence is faster). The TS algorithm works as a local search algorithm with a faster computation time than GA. This study aims to minimize the total time to complete the work (minimizing makespan) by combining TS into GA in conducting local searches to increase industrial agility. The results obtained are GA-TS hybridization can provide a more optimal solution for the production scheduling in the garment so that agility can increase.
The Intention to Use Forensic Accounting as a Fraud Mitigation Tool: Mediating Effect of Collapse Avoidance Perspective
Authors: Azman Nur Liyana Adila
Published: February 2021

Forensic Accounting is widely known as a fraud mitigation tool. The demand for forensic accounting is increasing, along with the fraud level. However, some companies are reluctant to use forensic accounting due to fear be found guilty and have to face legal consequences. The two main theories of this study are the Protection Motivation Theory (PMT) and Forensic Accounting Theory. The two theories are incorporating the element of fraud treat appraisal and collapse avoidance perspective in forensic accounting to determine the intention of companies to use forensic accounting. This study is expected to address the unwillingness to adopt forensic accounting services through the proposed framework model. Therefore, this study may significantly contribute to the increase of awareness and willingness of companies to use forensic accounting for fraud mitigation.
Evaluating the Impact of Lean Practices and Supply Chain Management Practices on Firm Performance–An Empirical Evidence from Manufacturing Industries
Authors: Umair Manzoor  , Sajjad Ahmad Baig  , Abdul Sami  , Hakeem ur Rehman  , Muhammad Nazam
Published: February 2021

The basic purpose of this research work is to check the impact of lean practices (LP) and supply chain management practices (SCMP) on firm performance (FP)”. The mediating effect of competitive advantage (CA) in SCMP, LP, and firm performance relationship also measured. Data was collected from the manufacturing industries of Pakistan. The sample size for the data collection is 204 from the different manufacturing sectors of Pakistan. This research used a quantitative method consisting of primary data. The simple random sampling technique is used for data collection. A theoretical model was developed to check the impact of LP and SCMP on FP. Also, check the mediating role of competitive advantage. For the data analysis purpose, Smart-PLS and SPSS software is used. The results of this paperwork show that there is a significantly positive relationship between LP, SCMP and firm performance. It is also concluded from the research work that when organizations use the SCMP and LP, they can enhance the organization's FP. This is the first study to check the effect of LP and SCMP on firm performance by the mediating effect of competitive advantage.
Exploring the Framework for Alliance Performance between Malaysia-Japan Defence Manufacturing Companies – A Conceptual Study
Authors: Manzoor Shamima Raihan , Malarvizhi Chinnasamy Nambi Agamudai , Jayashree Sreenivasan
Published: February 2021

The defence industry is considered an important element of the overall defence capability of any country. Due to this, developing nations across the world have acknowledged the benefits of building a defence industrial base. Hence, there is rising interest in the defence sector to develop a strategic alliance for analysing the role, effect and nature of different types of cooperative behaviour among transnational companies. Hence, this paper intends to explore the antecedents that can help to assess the alliance outcomes for Malaysia-Japan defence companies. The study was based on RBV (resource based view), to discuss the alliance outcomes for both of these countries’ defence manufacturing companies that can help to gain access to their resources for the purpose of increasing their value through a suitable combination of resources. Moreover, four organizational success factors of alliance management are also discussed as a part of the framework explored in this study. This study provides meaningful insights for the defence manufacturing company managers and administrators to plan their current and future investments in building up the organizational success factors for alliance performance discussed in this study to achieve competitive advantage and sustainability in the long run.