bluuebunny/crossref_metadata_2025 huggingface dataset:
Iodent Germplasm Source Material Selection in Development of Maize Hybrids for the Steppe Zone of Ukraine
Authors: Dziubetskyi B. V. , Cherchel V. Yu. , Abelmasov O. V. , Semenova V. V. , Tagantsova M. M.
Published: April 2020

The aim of the study: Evaluation of sister hybrids obtained on the basis of early maturity Iodent germplasm inbred lines (FAO 180-250) as a source material for the development of new inbred lines and evaluation of this material’s main breeding qualities as well as of level of hypothetical heterosis in sister crosses and their polymorphism as an integral part of the breeding cycle. Methods: Field method, mathematical-statistical method. Results: The studies investigated sister hybrids obtained by crossing of 8 precocious Iodent germplasm inbred lines, their combining ability for “grain yield” trait and determined whether they can be used as a source material for the synthesis of new homozygous inbred lines. The results of the evaluation of sister hybrids and their testcrosses on the basic economically valuable traits are presented. According to research results in 2013-2015, it was found that sister hybrids with the least variable grain yields by years of research were obtained from the crossing of DK1274 and DK237 inbred lines. The calculations of the correlation coefficients between hypothetical heterosis and genetic distances revealed no significant correlation between them (r=0.118-0.359) as well as between the yield of sister hybrids and genetic distances (r=0.167-0.351). It was found that the least variable indicators of grain yield for the years of research were noted in sister hybrids obtained on the basis of source inbred lines with the most stable manifestation of this indicator (r=0.714). Sister hybrids were noted, which had effects of general combining ability at class 2, regardless of study conditions (DK216 × DK213, DK237 × DK1274, DK714/195 × DK216), indicating the stability of genotype response to growing conditions. Conclusion: The evaluation of 8 precocious constant Iodent germplasm inbred lines on breeding traits revealed the best of them (DK555 and DK1274) in combining ability compared to the DK744 control inbred line. Significant influence of the conditions of research years on all the traits studied was noted. The study of sister hybrids has revealed forms with a significant manifestation of hypothetical heterosis. It was the highest on average in crosses of inbred lines DK234 (137.0%), DK714/195 (122.7%) and DK216 (101.1%), and the smallest in hybrids with inbred lines DK555 (58.5%), DK1274 (65.8%) and DK744 (75.0%). Sister combinations with DK1274 and DK237 inbred lines were characterized by the highest yield stability over the years of study. In determining genetic distances, the most genetically similar inbred lines DK744 (0.136) and DK234 (0.197) to inbred line 207 (P165), which is the classic representative of the Iodent germplasm, are noted.
Study of correlations between yield inheritance and resistance of corn self-pollinating lines and hybrids to pathogens
Authors: Kolisnyk O. M. , Onopriienko V. P. , Onopriienko I. M. , Kandyba N. M. , Khomenko L. M. , Kyrychenko T. O. , Tymchuk D. S. , Tymchuk N. F. , Terokhina N. O.
Published: April 2020

The results of the gradation grouping of corn hybrids showed that among the self-pollinating lines of the working collection 28.0% had a high crop, 50.0% had an average yield and 22.0% had a low yield. At the same time 10.5% of simple hybrids belonged to the group with high crop, 54.6% – to that with an average one and 34.9% – to low yielders. The fact that these 10.5% of hybrid combinations with the yields higher than 5.5 t ha-1 contain hybrid combinations with complex resistance to diseases and pests, which were created on the basis of our self-pollinating donor lines resistant to entomo– and phytopathogens, confirms the principles we formulated as to selecting parental pairs. The most uniform distribution was recorded as to damaging by the European corn borer, a high resistance to which is characteristic of 42.0% of self-pollinating lines and 29.1% of simple hybrids.
Protection of winter spelt against fungal diseases under organic production of phyto-products in the Ukrainian polissia
Authors: Kliuchevych M. M. , Nykytiuk Yu. A. , Stoliar S. H. , Retman S. V. , Vygera S. M.
Published: April 2020

At present, one of the main tasks is to obtain high-quality and environmentally friendly phyto-products. The interest of consumers in healthy nutrition is increasing every year. Growing plant products using organic technology is becoming widespread. Among a wide range of economic management, organic agricultural production is the only environmentally friendly method on Earth that does not inflict damage on the environment. Organic production systems are based on specific and precise requirements (standards) for the production process aimed at maintaining the optimal state of the ecosystem at the social, environmental and economic levels. The level of plant damage is controlled naturally, as well as with the help of preventive, biological and other modern scientific methods. Organic agricultural production excludes the use of artificial fertilizers and pesticides, as well as genetically modified organisms and products (substances) derived from them. The developed system for the protection of winter spelt against fungal diseases under organic production is based on biological features of mycoses, introduction of varieties with the least degree of affection by pathogens of fungal etiology, application of optimal systems of soil tilling and fertilizing, sowing time and seed application rates, as well as rational use of effective mixtures of biological preparations and plant growth regulators for seed and crop treatment. Organic protection system involves the following: complex treatment of seeds with biological preparation Agat 25-K, PA (0.04 kg/t) and plant growth regulator Biosyl (0.01 l/t) before sowing; spraying of crops at the 31st stage with a mixture of Agat 25-K, PA (0.03 kg/ha) + Biosyl (0.01 l/ha); the same treatment of crops at the 39th stage; spraying of crops with biological preparation Phytodoctor (2.0 l/ha) at the 60th stage. Under organic production, the winter spelt yield preserved due to a set of protective measures amounts to 0.58-0.67 t/ha or 29.6-33.7%. At the same time, the protein content increases by 0.83% and gluten content by 6.9%.
Levantamentos de dados para um estudo histórico e filológico da obra Sobre a Poética, de Aristóteles: um percurso da Antiguidade à Idade Média.
Authors: Barbosa Pedro Da Silva , Nogueira Ricardo De Souza
Published: April 2020

O presente artigo investiga alguns fatores históricos e filológicos que possibilitaram a manutenção de parte dos corpora aristotélicos, sobretudo a obra Sobre a poética, desde a Antiguidade, Idade Média, até o que se tem hoje. Por meio de um recorte preciso em toda essa extensa linha temporal, destacam-se os dados que permitiram, após os desaparecimentos ocorridos na Grécia, época romana e Idade Média, a sobrevivência e os ressurgimentos das obras aristotélicas do mundo Ocidental à dominação Árabe do século VIII e ao período da Reconquista, no século XII. No final do trabalho, é possível encontrar, ainda, algumas informações acerca da obra Sobre a poética, no tocante aos seus manuscritos primários e a questões de transmissão do texto.
Os Principais Assuntos de Auditoria Importam? Uma análise de sua associação com o Gerenciamento de Resultados
Authors: Santos Kleyverson Leonardo dos , Guerra Renan Bittencourt , Marques Vagner Antônio , Maria Júnior Elizeu
Published: April 2020

Objetivo: Analisar a relação entre os Principais Assuntos de Auditoria (PAA´s) reportados e o nível de gerenciamento de resultados das empresas brasileiras.

Método: A amostra de pesquisa foi composta por 96 empresas listadas no IBRX 100 cujos dados foram coletados na CVM – Comissão de Valores Mobiliários e na base de dados ComDinheiro, no período compreendido entre 2016 e 2017, utilizando estatística descritiva, testes de diferenças entre as médias e análise de regressão com dados em painel.

Resultados: Os tipos de PAA´s predominantes foram: Recuperabilidade dos ativos, Contingências e Reconhecimento de receitas, respondendo, conjuntamente, nos anos de 2016 e 2017, por 58% e 66%, respectivamente. Observou-se uma associação positiva e significativa entre a quantidade de PAA´s e os accruals e receitas discricionárias e uma associação negativa e significativa entre a quantidade de PAA´s reportados e a proxy de gerenciamento de resultados pelas operações através das despesas discricionárias.

Contribuições: Os resultados têm implicações no debate sobre o tema, afetando as práticas de contadores, auditores e reguladores, pois apresenta insigths relevantes sobre a associação entre a divulgação de PAA´s e as proxies de Gerenciamento de Resultados pelos accruals e pelas operações reais, evidenciando a importância da divulgação dos PAA´s como red flag para manipulação de dados contábeis.
Determinantes da satisfação e lealdade dos discentes de programas de pós-graduação em Ciências Contábeis do Brasil: Um estudo a partir da perspectiva do European Customer Satisfaction Index (ECSI)
Authors: Câmara Arianne Raquel Axiole de Souza , Melo Clayton Levy Lima de , Mol Andersol Luiz Rezende , Melo Magaly Aparecida Galvão Dantas de
Published: April 2020

Objetivo: analisar se o modelo de satisfação European Customer Satisfaction Index (ECSI) representa os determinantes da satisfação dos estudantes dos cursos de pós-graduação stricto sensu em Ciências Contábeis do Brasil.

Método: Trata-se de uma pesquisa do tipo survey com estudantes dos 29 programas stricto sensu em Ciências Contábeis em funcionamento no ano de 2017 que são avaliados pela CAPES. Foram coletadas 331 respostas de 26 PPGs que, após o tratamento dos dados, resultaram em 311 dados válidos, alcançando cerca de 90% dos programas ativos. As análises dos dados foram desenvolvidas mediante utilização da Modelagem de Equações Estruturais.

Resultados: O estudo atendeu aos critérios estatísticos para sua validação e com as reespecificações realizadas, o modelo conceitual de satisfação discente alcançou adequados índices de ajustamento de qualidade e se mostrou estável, e adequado diante da amostra estudada, explicando 96,6% da variação da lealdade e 80,6% da satisfação dos pós-graduandos.

Contribuições: Almeja-se que, ao apresentar o modelo estrutural que retrata os determinantes da satisfação discente, contribuir para que os discentes vivam o aprendizado acadêmico com elevado grau de satisfação, obtenham um bom desempenho e que isso reflita em uma avaliação positiva para a instituição, bem como para área de ensino da Contabilidade.
Poema inédito
Authors: Melo e Castro Ernesto Manuel De
Published: April 2020

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Capacidades tecnológicas y vínculos territoriales en empresas argentinas de maquinaria agrícola
Authors: Mochi Silvina
Published: April 2020

El presente trabajo analiza el sendero de construcción de capacidades tecnológicas en empresas argentinas de maquinaria agrícola, a fin de desentrañar sus procesos de innovación, así como los mecanismos de aprendizaje aplicados. Asimismo, se estudian los vínculos con los agentes externos, teniendo en cuenta las condiciones del entorno y el rol de las instituciones intermediarias. Desde un abordaje empírico, evolutivo y sistémico el estudio permitió integrar y profundizar dichas temáticas considerando los puentes entre el sistema nacional, sectorial y territorial de innovación. Las experiencias analizadas revelan la influencia de un conjunto de factores y las posibles irregularidades y diversidad de ritmos de los procesos de innovación en un área industrial específica de un país en desarrollo.
Attentes en matière d’élevage des acteurs de la sélection animale, des filières de l’agroalimentaire et des associations
Authors: DOCKÈS A.C. , MAGDELAINE P. , DARIDAN D. , GUILLAUMIN A. , RÉMONDET M. , SELMI A. , GILBERT H. , MIGNON-GRASTEAU S. , PHOCAS F.
Published: April 2020

Le projet COSADD a été conduit de 2007 à 2009 pour identifier, tester des objectifs de sélection animale compatibles avec une perspective de développement durable, et cohérents avec les attentes des acteurs concernés. Au cours des années 2008 et 2009 nous avons réalisé des entretiens semi-directifs auprès d'une soixantaine d'acteurs de la sélection animale, des filières, de la distribution et des associations (de consommateurs, de protection des animaux ou de l'environnement). Les priorités et attentes des différents types d'acteurs ont été identifiées, à la fois dans une perspective générale, et en focalisant l'approche autour du développement durable. Les acteurs du secteur économique partagent un certain nombre de points de vue autour de la priorité à accorder aux enjeux économiques et de marchés, autour de la nécessité de produire des animaux faciles à élever, robustes et résilients. L'environnement et le bien-être animal sont considérés comme des demandes «extérieures», mais importantes. Des spécificités existent bien entendu par rapport à chaque espèce. Pour les acteurs des associations, la perspective est inversée. Les enjeux économiques sont compris, mais l'accent est mis sur les enjeux sociétaux. En définitive deux paradigmes ou modèles productifs apparaissent, avec la possibilité d'une agriculture duale combinant les deux modèles. L'un que l'on peut qualifier «d'écologiquement intensif» autour d'un élevage productif, tourné vers des marchés de masse et de hauts niveaux de consommation, avec le respect de normes strictes ; et un «alternatif et extensif» où l'on accepte une diminution de la consommation de viande pour promouvoir des signes de qualité et des systèmes extensifs.
Kethoxal-assisted single-stranded DNA sequencing (KAS-seq) for capturing transcription dynamics and enhancer activity
Authors: Wu Tong , Lyu Ruitu , He Chuan
Published: April 2020

We describe a rapid and sensitive labeling of single-stranded DNA for sequencing (KAS-seq), based on a kethoxal-guanine reaction. KAS-seq procedure involves N3-kethoxal labeling, DNA isolation, biotinylation, fragmentation and enrichment, library preparation and sequencing. The whole process can be finished in a day. KAS-seq enables rapid measurement of the dynamics of transcriptionally-engaged Pol II, transcribing enhancers, Pol I and Pol III activities, and non-canonical DNA structures involving ssDNA simultaneously in situ, by using as few as 1,000 cells or mice tissues. The robust and tissue-friendly nature coupled with low input material requirement make KAS-seq a method that can be broadly applied. This step-by-step protocol is related to the publication “Kethoxal-assisted single-stranded DNA sequencing captures global transcription dynamics and enhancer activity in situ” in Nature Methods.
The correlation and clinical significance of PIK3CA, PIK3CB and HPV infection in esophageal squamous cell carcinoma
Authors: Wen Feifei , Li Yangyang , He Shuang , Xu Xiaoyang , Liu Yuanhang , Liu Liu , Guo Ningjie , Jia Zhenzhen , Liu Haiqing , Shu Xiangfang , Wu Shuhua
Published: April 2020

Background: Esophageal squamous cell carcinoma (ESCC) is a highly lethal cancer. Currently, human papillomavirus (HPV) is considered as a potential risk factor for ESCC, but this assumption is still contradictory. PI3K/Akt/mTOR network plays a key role in the virus/host cell crosstalk in HPV positive cancer cells. The purpose of this study was to investigate the relationship between the expression of PIK3CA, PIK3CB and HPV infection. Methods: The expression of PIK3CA, PIK3CB, p16 and p53 in 156 cases of ESCC was detected by immunohistochemistry. Patients are followed up by telephone or clinic. Results: In this study, the positive rates of PIK3CA, PIK3CB, p53 and p16 in ESCC were significantly higher than in normal esophageal mucosa. The expression of PIK3CA and PIK3CB was related to TNM stage and lymph node metastasis. The expression of p53 is related to the depth of tumor invasion. High p16 expression was found to be significantly correlated with tumor location, TNM stage, differentiation grade and lymph node metastasis. P16 expression is positively correlated with PIK3CA expression but not with PIK3CB and p53. Survival analysis further indicated that that PIK3CA and p53 were markers of poor diagnosis. P16 is a mark of favorable prognosis in ESCC. Conclusions: The expression of PIK3CA and PIK3CB is related to the development of ESCC. The imbalance of PI3K/Akt signaling pathway is closely related to HPV infection and prognosis. The combined detection of PIK3CA and p16 is of great significance to evaluate the prognosis and optimize the treatment of ESCC.
The role of Vitamin D in the prevention of Coronavirus Disease 2019 infection and mortality
Authors: Ilie Petre Cristian , Stefanescu Simina , Smith Lee
Published: April 2020

Background/Aims: WHO declared SARS-Cov-2 a global pandemic. The aims of this paper are to assess if there is any association between mean levels of vitamin D in various countries and cases respectively mortality caused by COVID-19.Methods: We have identified the mean levels of vitamin D for 20 Europeans Countries for which we have also got the data regarding the morbidity and mortality caused by COVID-19.Results: The mean level of vitamin D (average 56mmol/L, STDEV 10.61) in each country was strongly associated with the number of cases/1M (mean 295.95, STDEV 298.73 p=0.004, respectively with the mortality/1M (mean 5.96, STDEV 15.13, p < 0.00001).Discussion: Vitamin D levels are severely low in the aging population especially in Spain, Italy and Switzerland. This is also the most vulnerable group of population for COVID-19.Conclusions: We believe, that we can advise Vitamin D supplementation to protect against SARS-CoV2 infection.
Photocatalytic properties of BiFeO 3 powders synthesized by mixture of CTAB and Glycine
Authors: Asefi N. , Hasheminiasari Masood , Masoudpanah S. M.
Published: April 2020

Highly pure BiFeO3 (BFO) powders were prepared by solution combustion synthesis method using cetyltrimethylammonium bromide (CTAB) and glycine as fuels at various fuel to oxidant (φ) ratios. Microstructural characteristics, morphology, optical properties, and thermal analysis were studied by X-ray diffraction (XRD), scanning electron microscopy (SEM), diffuse reflectance spectroscopy (DRS), and differential thermal/thermogravimetry (DTA/TGA), respectively. The combusted powders prepared at different fuel content contained some impurity phases such as Bi24Fe2O39 and Bi2Fe4O9. During the calcination of BFO powders at 600 °C for 1 hour, nearly pure BFO phase was produced. About 80% of methylene blue dye was photodegraded by combusted powders at φ=2 through 90 minutes of visible light irradiation.
Gastrointestinal symptoms characteristics of coronavirus disease 2019 patients: a cohort study
Authors: Wang Yong , Pei Bin , Huang Guoxin , Pei Shengduo , Qu Gaojing , Liu Xiaoyun , Chen Junwen , Wang Lisha , Zhang Meiling , Tang Bowen , Yuan Shuai , Ai Jinwei , Zhu Haoming , Chen Lei
Published: April 2020

Backgroud: To describe the frequency and distribution characteristics of gastrointestinal symptoms of coronavirus disease 2019 (COVID-19) patients.Methods: As a cohort study, all confirmed COVID-19 patients with gastrointestinal symptoms at Xiangyang No.1 people’s hospital were included until February 21st, 2020. Course of disease no less than 21 days.Gastrointestinal symptoms relevant data were extracted and analyzed. The frequency histograms of the symptoms were plotted. Main symptom characteristics were summarized.Results: Of 50 included patients with gastrointestinal symptoms, 21 were male, 29were female. The mean age was 53 (SD 16) years. Course of disease ranged from 21 to 34 days with a median of 26 days. Among all patients, 16 were critically ill and five died, 12 discharged. Thirty-one clinical symptoms occurred 3168 times in total, 6 gastrointestinal symptoms occurred 439 (13.86%) times and 25 non-gastrointestinal symptoms occurred 2 729(86.14%) times. All symptoms and non-gastrointestinal symptoms distributed in 1 to 34 days, reached peak on 6th day of follow up, first seven days were the fastigium and decreasing in the rest days. Gastrointestinal symptoms mainly distributed in 1 to 34 days, reached a peak of 36 times per day on 6th of follow-up with a fastigium during 6 to 12 day, showed a trend of rise first and then fall. Nausea, vomit and abdominal discomfort occurred 133, 70 and 62 times, respectively.Conclusions: A symptom frequency to time distribution model could describe the disease process quantitatively, indicating the change law of gastrointestinal symptoms and the organ damages in gastrointestinal system, could help us to better understand and treat the new disease. Females showed higher incidence of gastrointestinal symptoms, whether there is a sex difference in susceptibility needs to be further confirmed.Trial regitration: retrospectively registeredAuthors Guoxin Huang and Shengduo Pei contributed equally to this work.
Investigation of the Antioxidant Activity and Phenolic Compounds of Andricus quercustozae Gall and Host Plant (Quercus infectoria)
Authors: AZMAZ Musa , KILINÇARSLAN AKSOY Özge , KATILMIŞ Yusuf , MAMMADOV Ramazan
Published: April 2020

﻿﻿Andricus quercustozae (Bosc, 1792) is a cynipid gall wasp, which induces gall on oaks (Quercus spp.). It is known that both cynipid galls and oaks are used in traditional medicine. In this study, some biological characteristics of various extracts (acetone and ethanol) of A. quercustozae asexual gall and its host plant, Quercus infectoria Olivier, were investigated. The antioxidant capacities of the extracts were evaluated using radical scavenging activity (ABTS and DPPH assays), the β-carotene-linoleic acid method, the phosphomolybdenum method, and the reducing power (CUPRAC method). Total phenolics, flavonoid and tannin contents were measured in the gall and the oak leaf extracts. Moreover, ethanol extracts of the gall and the host plant were evaluated using HPLC for the composition of phenolics. Generally, the gall extracts (acetone and ethanol, respectively) exhibited the strongest radical scavenging (DPPH, IC50 value of acetone extract: 11.00 μg/mL and IC50 value of ethanol extract: 8.67 μg/mL; ABTS, 52.27 μg/mL and 44.97 μg/mL) and antioxidant activities with the highest level of phenolics. The antioxidant activity of the gall extracts was in the range of 80.74 to 87.49 % for β-carotene-linoleic acid method, while and it was ranged from 75.68 to 78.20 mgAEs/g for phosphomolybdenum method. In the results of some antioxidant methods (ABTS and β-carotene-linoleic acid), it is observed that the host plant extract has values close or high to the gall extract. In this context, our results suggested that the cynipid gall extracts could be used as a natural agent in food, medicinal and pharmaceutical applications.
Güzel Sanatlar Eğitimi Bölümü Öğrencilerinin Meslek Dersleri ve Öğretim Elemanlarına İlişkin Görüşleri
Authors: GÜL İbrahim , GÜNDÜZ Yüksel
Published: April 2020

Öğretmenlik meslek dersleri, öğretmen adaylarını mesleğe hazırlayan derslerdir. Bu dersler, eğitim fakültelerinin farklı bölümlerinde mesleğe hazırlık amacıyla okutulmaktadırlar. Buna ilişkin yapılan araştırmanın amacı, güzel sanatlar bölümü öğrencilerinin meslek derslerine ve öğretim elemanlarına yönelik görüşlerini ortaya çıkarmaktır. Araştırma nitel bir çalışmadır. Araştırmanın çalışma grubunu, Ondokuz Mayıs Üniversitesi, Güzel Sanatlar Eğitimi Bölümünde okuyan resim-iş ve müzik öğretmenliğinde öğrenim gören 67 öğrenci oluşturmaktadır. Araştırma bulgularının çözümlenmesinde nitel analiz yöntemlerinden betimsel ve içerik analizi yöntemleri kullanılmıştır. Araştırma bulgularına göre, katılımcıların çoğunluğunun (34) meslek derslerine ilişkin olumlu bir tutum içinde olmadıkları, buna karşın bir kısım katılımcının (28) olumlu görüş içinde oldukları görülmüştür. Diğer bulguda, öğretmen adaylarının büyük bir kısmı (37) öğretim elemanlarını uygulamaları yönünden olumsuz olarak değerlendirirken, az bir kısmı da (8) olumlu olarak değerlendirmişlerdir. Bu sonuçlara göre, meslek derslerinin, öğretmen adaylarının ilgi ve ihtiyaçlarına göre düzenlenmesi ve meslek derslerini veren öğretim elemanlarının daha duyarlı ve olumlu davranmaları gerekmektedir. Farklı fakültelerde benzer çalışmalar yapılarak sonuçları karşılaştırılmalıdır.
Фотодиоды для регистрации излучения квантово-размерных дисковых лазеров, работающих на модах шепчущей галереи (2.2-2.3 мкм)
Authors: Куницына Е.В. , Ройз М.А. , Андреев И.А. , Гребенщикова Е.А. , Пивоварова А.А. , Ahmetoglu (Afrailov) M. , Лебедок Е.В. , Микулич Р.Ю. , Ильинская Н.Д. , Яковлев Ю.П.
Published: April 2020

Photodiodes developed in the GaSb-InAs system were first used for investigation the spectral characteristics of single and coupled disk lasers emitting on whispering gallery modes at 2.2–2.3 µm. The capacity of the photodiodes with a diameter of photosensitive area of 2.0 mm was C=520 pF at U=−2 V, which corresponds to a time constant of tau=53 ns. It is shown that the parameters of the developed photodiodes make it possible to detect the emission of quantum-sized disk lasers at room temperature and not to use cryogenic cooling.
Analysis The Effect of e-Budgeting and Government Internal Control System on The Quality of Financial Reporting of Local Government in Indonesia in Islamic Perspectives
Authors: Setyawan Wahyu , Rika Gamayuni Rindu , Muhammad Ahmad Shamsuddeen
Published: April 2020

The objective of this study is to determine the impact of e-budgeting and internal government control systems to financial reporting of  local governments in Indonesia as measured by the achievement of the unqualified opinion from the report of the Financial Audit Board (LHP BPK) on the Regional Government Financial Reports (LKPD). Financial reporting is a mechanism in the delivery of financial information and a representation of the financial position of transactions carried out by local governments , as an obligation of responsibility for the allocation and use of resources that are useful for accountability and transparency purposes.The implementation of e-budgeting and the government internal control system in the preparation of financial reporting is a means to realize accountability and transparency in governance in bureaucratic reform. This is consistent with the perspective of Islam provides guidance in the embodiment of the system of good governance government in the form of three pillars, namely transparency , accountability and participation . The study population was all local governments in Indonesia with a sample that local governments in Indonesia are already implementing e-budgeting in the 2017 -2018 . This research method is a quantitative empirical research method using secondary data with data analysis performed statistical tests using multiple linear regression with Eviews 9.0. The results of hypothesis testing and multiple regression analysis with  eviews 9.0 shows that e-budgeting and government internal control systems are simultaneously influenced positively to financial reporting of  local governments in Indonesia in the form of unqualified opinion.  Keywords :  E-Budgeting, Government Internal Control, Financial Reporting, Islamic Perspective.
A plan for online teaching and learning for the Master of Applied Indigenous Knowledge (MAIK) programme in Māngere: Responding to COVID-19
Authors: Rangiwai Byron , Simati-Kumar Benita
Published: April 2020

First, this article will explain the Master of Applied Indigenous Knowledge (MAIK) programme at Te Wānanga o Aotearoa. Second, it will describe COVID-19. Third, this paper will explain the impacts of COVID-19 on tertiary education. Fourth, this article will describe the impacts of COVID-19 for MAIK and explain our developing process for moving to online teaching and learning.
PENGEMBANGAN SISTEM INFORMASI ARUS KAS DENGAN METODE SDLC (SYSTEM DEVELOPMENT LIFE CYCLE) PADA MADIN AL-JUNNAH
Authors: Hartono Setyo Budi
Published: April 2020

Pengelolaan arus kas yang baik merupakan kunci keberlangsungann organisasi dalam menjaga semua aktivitas keuangannya. Arus kas sangat penting bagi organisasi terutama aktivitas operasional sangat bergantung pada informasi kas. Pengembangan sistem informasi arus kas akan dapat menjaga akurasi informasi arus kas keluar dan masuk, sehingga kesalahan yang berakibat pada kerugian organisasi dapat diminimalisir. SDLC digunakan dalam merekayasa sistem dan perangkat lunak dengan mengubah sistem, model, serta metodologi dalam untuk dikembangkan dalam merancang sistem komputer maupun konten informasinya. Hasil pengembangan sistem ini berjalan dengan efektif dan efisien ditunjukkan dengan tidak adanya error yang berkaitan dengan sistem dan user memberikan penilaian 82,00 tentang sistem ini.
Autointerpretación del yo a través de las expresiones literarias. Arte y verdad a partir de Hegel.
Authors: Gámez Millán Sebastián
Published: April 2020

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The Time of Love and Anguish
Authors: Gissberg Kristin
Published: April 2020

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Changes In Education, Religion, Social, Economic, Culture, And Politics In Egypt Post-Napoleon Invasion
Authors: Rahmawan Hatib
Published: April 2020

The important role of Egypt in the Resurrection of the Islamic world is did not happen suddenly, but he had to go through a dark history, that was colonialized by Napoleon Bonaparte. Even though Napoleon ruled Egypt for three years, but his presence woke the Egyptian consciousness to progress and change. This paper aims to uncover the changes that occurred in Egypt in the fields of education, issues, economy, culture, and politics post-Napoleon invasion. From this, a main problem can be formulated as follows; How was the change in education, religion, social, economy, culture, and politics post-Napoleon invasion? This paper uses the liberary research method, which is combined with the model of writing history to reveal the relationship between historical facts with changes that occured. The important information obtained from this post-Napoleon study include; (1) in the field of education raises awareness of the underdevelopment of science, the development of various educational infrastructure, recognizing the importance of freedom and independence in the development of science; (2) Encouraging changes in perspectives and models of religion towards a more rational and solutions to the changing times; (3) in the social and cultural sphere the idea of equality (legalite) and equality between rulers and people was born and the development of war technology, weapons and military training adopted from France; (4) in the political field gave rise to the idea of nationalism and republican government; and (5) in the economic field to encourage the development of industrialization and agrarian reform.
Precipitação na América do Sul: Médias Climáticas e Padrões da Variabilidade no Período entre 1979 e 2008
Authors: Maier Éder Leandro , Costi Juliana , Barreira Sandra , Simões Jefferson Cardia
Published: April 2020

Este artigo discute os principais padrões médios e anômalos da precipitação sobre a América do Sul no período 1979–2008. Para isso foram manipulados dados mensais da precipitação observada em 890 estações meteorológicas localizadas na Argentina, Bolívia, Brasil, Paraguai e Uruguai ao longo desse período de trinta anos. As médias climáticas foram subtraídas das amostras, originando as anomalias, as quais foram agrupadas por meio da Análise das Componentes Principais em dois modos. No modo T se identificou 6 componentes principais, que explicam 35% da variância e representam 12 padrões espaciais anômalos originados, principalmente, pelo fenômeno El Niño–Oscilação Sul (ENOS) e pela variabilidade do Atlântico Norte. No modo S foram identificadas 8 zonas em que a variabilidade temporal das séries anômalas é semelhante, sendo que o ENOS prevalece no controle das anomalias nas zonas situadas na região equatorial e extratropical, além disso, a variabilidade do Atlântico Norte pode maximizar ou minimizar os impactos do ENOS. A frequência de recorrência desses estresses hídrico variam entre 20 e 60 meses.  This article discusses mean and anomalous rainfall patterns over South America in the period 1979–2008. For that we handled monthly precipitation data observed at 890 meteorological stations located in Argentina, Bolivia, Brazil, Paraguay and Uruguay over this thirty years period. Climatic means were subtracted from the data, resulting in anomalies that were grouped by Principal Component Analysis in two modes. We identified 6 main components in the T mode, which explain 35% of the variance and represent 12 anomalous spatial patterns originated mainly by El Niño–Southern Oscillation (ENSO) phenomenon and the North Atlantic variability. In mode S, we identified eight zones where the series temporal variability is also anomalous, and the ENOS prevails as the anomalies controller in the equatorial and extra tropical regions. Further, North Atlantic variability may maximize or minimize the ENSO impact. The frequency of these recurrent water stresses range from 20 to 60 months. Keywords: Precipitation, South America, PCA
Variabilidade espaço-temporal e identificação de Eventos Extremos de Descargas Atmosféricas no Estado de São Paulo durante o Verão (Spatiotemporal variability and identify Extreme Events of Lightning in the State of São Paulo during the Summer)
Authors: Santos Ana Paula Paes dos , Pinto Júnior Osmar , De Souza Everaldo Barreiros , Azambuja Rodrigo , Dos Santos Sérgio Rodrigo Quadro
Published: April 2020

Dada a grande incidência de descargas atmosféricas e aos diversos tipos de danos proporcionados por tal fenômeno no estado de São Paulo, o presente trabalho dedica-se a análise das descargas atmosféricas do tipo nuvem-solo durante o verão. Com base nos dados da Rede Integrada Nacional de Detecção de Descargas Atmosféricas (RINDAT) e da Rede Brasileira de Detecção de Descargas Atmosféricas (BrasilDAT) para o período de 16 anos (1999 a 2014), foram analisados os padrões espaço-temporais e identificados os eventos extremos das ocorrências de descargas. A tendência da incidência de descargas foi calculada utilizando o método não paramétrico de Mann-Kendall, e os eventos extremos foram determinados usando a técnica dos Percentis. Os resultados da análise da variabilidade espacial mostraram que há uma alta concentração de descargas na região centro-leste do estado. Observou-se que há uma tendência crescente da incidência de descargas, com significância estatística de 90%. Os eventos extremos ocorreram nos anos de 2010, 2013 e 2014, associados a atuação da Zona de Convergência do Atlântico Sul (ZCAS).     A B S T R A C T  Given the high incidence of lightning and the various types of damage caused by this phenomenon in the state of São Paulo, this work is dedicated to analysis of the lightning cloud-to-ground during the summer. Based on data from the Integrated National Lightning Detection Network (RINDAT) and the Brazilian Lightning Detection Network (BrasilDAT) for the period of 16 years, from 1999 to 2014, the spatiotemporal patterns were analyzed and identified the occurrences of extreme events. The trend in the incidence of lightning was calculated using the non-parametric method of Mann-Kendall and extreme events were determined using the technique of Percentiles. The results of the analysis of the spatial variability showed a high concentration of lightning in the central-eastern part of the state. It was observed an increasing trend in the incidence of lightning with statistical significance of 90%. Extreme events occurred in the years 2010, 2013 and 2014 associated with the performance of South Atlantic Convergence Zone (SACZ). Keywords: Lightning, extreme events, São Paulo.
Estudo do Processo Erosivo Laminar na Bacia de Captação do Rio Barro Preto, em Coronel Vivida-PR (Study of Laminar Erosion in the Basin River Catchment Barro Preto, in Coronel Vivida-PR)
Authors: Pasquatto Maisa Carla , Tomazoni Julio Caetano
Published: April 2020

O presente estudo tem como objetivo quantificar as perdas médias de solo por erosão laminar na bacia de captação do rio Barro Preto, nos anos de 1999, 2005, 2011 e 2015. A Equação Universal de Perdas de Solo, o software SPRING/INPE e programas da Linguagem Espacial para Geoprocessamento Algébrico permitiram estimar os fatores da equação e as perdas médias anuais de solo dos anos estudados. O fator erosividade das chuvas (R) foi estimado através da equação proposta para o município, utilizando dados pluviométricos de 1986 a 2014. A erodibilidade dos solos (K) foi estimada através da equação que considera a matéria orgânica, silte, argila, areia fina e grossa dos solos da bacia. Os dados altimétricos e hidrografia da carta topográfica do Exército Brasileiro permitiram estimar o fator grau de declive e comprimento de rampa (LS). Os fatores de forma de uso e manejo e práticas conservacionistas foram estimados através da caracterização do uso e ocupação do solo, utilizando imagens de satélite. O valor estimado para o fator R foi 14.172,81 MJ/ha.mm/a e os valores do fator K foram 0,0138, 0,0137, 0,0196 e 0,0207 t.ha.h/MJ.mm/a para Latossolo Vermelho, Nitossolo Vermelho, Neossolo Litólico e Neossolo Flúvico, respectivamente. A classe de baixa erosão do solo compreende de 68,65 a 72,31% da área, caracterizando a bacia com baixo potencial erosivo. Os valores de perda média total anual variaram de 8.231,05 a 9.349,16 t/ano. A regularização da área de preservação permanente da bacia de estudo diminuiria de 545,27 a 1.158,97 t/ano, durante o período estudado.
O Conceito e a Instrumentalização da Natureza: Olhares Transversais na Dinâmica Territorial da Praia do Paiva-PE (The Concept and the Instrumentalization of Nature: Cross-looks in the Territorial Dynamics of Paiva Beach-PE)
Authors: Pontes Bruno Augusto , Castilho Cláudio Jorge
Published: April 2020

As construções dos conceitos são reflexos das relações sociais de produção ao longo da História. Este estudo realiza uma analogia entre as práticas sociais e os conceitos instituídos, que são seus reflexos, analisando a evolução do conceito de Natureza e relacionando-o com a atual dinâmica territorial de (re)produção do espaço na Praia do Paiva, no estado de Pernambuco. Assume-se uma postura dialética, visto que a dinâmica territorial da Praia do Paiva é plena de contradições, conflitos e tensões, mas, simultaneamente, de possibilidade de diálogos. O estudo aborda diferentes construções da visão da natureza na história humana no âmbito das discussões filosóficas, apresentando-as como complexas, expondo a dinâmica territorial da produção do espaço na Praia do Paiva, debatendo como o conceito “forjado” de natureza corrobora para a dinâmica territorial atual no Paiva, trazendo à discussão a necessidade de refletir sobre outras formas de pensar e agir ambientalmente.
Pengaruh Struktur Aktiva, Profitabilitas Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017
Authors: Dara Siti Ruhana , Rahmanto Basuki Toto
Published: April 2020

Penelitian ini bertujuan untuk menganalisis pengaruh dari struktur aktiva, profitabilitas dan ukuran perusahaan terhadap Struktur Modal. Dalam penelitian ini, struktur modal diukur dengan menggunakan debt to equity ratio, untuk struktur aktiva dihitung dengan skala rasio, perbandingan Antara aktiva tetap dengan total aktiva, sedangkan untuk profitabilitas dengan menghitung Return on Assets dan ukuran perusahaan di hitung dengan nilai logaritma natural dari penjualan, objek dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2015-2017. Metode pengambilan sampel, non probability sampling dengan kriteria perusahaan makanan dan minuman yang sudah dan masih terdaftar di Bursa Efek Indonesia tahun 2015-2017 yang memiliki laporan keuangan lengkap sesuai dengan variabel yang dibutuhkan. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan analisis regresi linier berganda dan menggunakan software eviews 9 untung pengolahan datanya. Hasil penelitian menunjukkan bahwa struktur aktiva berpengaruh terhadap struktur modal sedangkan profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap struktur modal.

Kata kunci: Struktur Aktiva, Profitabilitas, Ukuran Perusahaan, Struktur Modal
Importância da conduta do cirurgião-dentista frente à contenção e prevenção do Covid-19
Authors: Franco Amanda Gonçalves , Amorim José Cláudio Faria , De Carvalho Geraldo Alberto Pinheiro , Dias S´´ergio Candido , Franco Aline Batista Gonçalves
Published: April 2020

Em dezembro de 2019, um surto de pneumonia começou na China e se espalhou por várias regiões geográficas, sendo causado pelo vírus que chamamos de Coronavírus, ou como muitos chamam, Covid -19. Os dados acerca do vírus relatam que o mesmo apresenta uma elevada capacidade de infecção. Levando em conta as características de um atendimento odontológico, que incluem uma proximidade face a face entre os cirurgiões-dentistas e pacientes, faz-se necessário um cuidado redobrado em relação ao manejo do paciente, limpeza do consultório e proteção dos profissionais. Essas medidas passam por uma boa orientação e um correto manejo do paciente; uma exímia limpeza do consultório; uma impecável esterilização do instrumental odontológico; uso de todos os equipamentos de proteção individual; assim como uma postura exemplar ao ser fiel a todos os tópicos citados anteriormente. No entanto, são medidas bastante necessárias e essenciais por se tratarem de condutas para conter e prevenir a contaminação pelo Covid-19 quanto mais aderirmos a essas medidas, mais rapidamente passaremos por essa Pandemia.
Section 01 Pengertian AUDIT SISTEM INFORMASI
Authors: aliyahfi Ahmad
Published: April 2020

Pengertian AUDIT SISTEM INFORMASI
jawaban midle test
Authors: Fahriannor
Published: April 2020

midle test mata kuliah strategi pembelajaran sejarah
Interpreting interaction effects in generalized linear models of nonlinear probabilities and counts
Authors: McCabe Connor , Halvorson Max Andrew , King Kevin Michael , Cao Xiaolin , Kim Dale Sim
Published: April 2020

Psychology research frequently involves the study of probabilities and counts. These are typically analyzed using generalized linear models (GLMs), which can produce these quantities via nonlinear transformation of model parameters. Interactions are central within many research applications of these models. To date, typical practice in evaluating interactions for probabilities or counts extends directly from linear approaches, in which evidence of an interaction effect is supported by using the product term coefficient between variables of interest. However, unlike linear models, interaction effects in GLMs describing probabilities and counts are not equal to product terms between predictor variables. Instead, interactions may be functions of the predictors of a model, requiring non-traditional approaches for interpreting these effects accurately. Here, we define interactions as change in a marginal effect of one variable as a function of change in another variable, and describe the use of partial derivatives and discrete differences for quantifying these effects. Using guidelines and simulated examples, we then use these approaches to describe how interaction effects should be estimated and interpreted for GLMs on probability and count scales. We conclude with an example using the Adolescent Brain Cognitive Development Study demonstrating how to correctly evaluate interaction effects in a logistic model.
Difficulties in the Material of Skeleton Systems and the Application of ICT in Learning Natural Sciences (IPA)
Authors: Andi Gafur Irfan , Yustina Yustina , Zulfarina Zulfarina
Published: April 2020

The research was conducted to determine the difficulty of the material science learning and implementation technology in the teaching learning process of high students in junior schools. The conducted at study was SMP Negeri 28 Pekanbaru, Al-Azhar Syifa Budi Middle School, Metta Maitreya Middle School and Bukit Raya Pekanbaru Middle School. The research methods useng descriptive qualitative which is obtained using Likert scale questionnaire sheets and interviews. Data were analyzed using descriptive analysis toolpak. The results showed that Skeleton System Material included in the category of Fairly Difficult with an of average 25% and the Application of Information, Communication and Technology (ICT) in Schools is still low due to inadequate. Based on the results of the analysis it was concluded that the application of ICT in junior high schools was still very low, so the development of disruptive so, the development of disruptive technology media is needed such as Tech Teacher that it was expected to improve student learning outcomes.
SOME ISSUES OF ESTABLISHING THE REASON FOR TECHNICAL DAMAGE TO THE PROPERTY AND DETERMINATION OF THE MATERIAL DAMAGE AS A RESULT OF THE PURPOSE
Authors: Simonenko V. , Demuzenko I.
Published: April 2020

According to the Resolution of Plenum of the Supreme Court of Ukraine of 27. 03. 1992 № 6 «About practice of consideration by courts of civil cases on claims for compensation of harm» , considering claims for compensation of harm, courts are guided by that the harm caused to the person and property of the citizen is subject to compensation in full by the person which caused it, provided that actions of the last were illegal, between them and damage is the direct causal connection and there are wines of the specified person

The article presents some of the problematic issues that arise in the study of the causes of technical damage to property and the definition of material damage as a result of flooding. The relevance of the subject of the article, which is emphasized by the availability of appropriate techniques developed by specialists of state specialized institutions, in particular, forensic experts of the Kyiv research Institute of forensic examinations and the Odessa research Institute of forensic examinations. The definition of the current legislation on material damage is given.

The article also points to the need to establish an appropriate defendant in civil disputes that arise when considering material damage, in accordance with the current provisions on the maintenance and maintenance of the housing stock. Fixing of damages is carried out by means of the act of pouring, full-scale inspection, photo fixation.

A comprehensive study of the initial data during the survey allows us to provide a clear, impartial opinion on the technical causes of damage and material losses due to flooding.

The above information can be used in judicial construction and technical expertise on technical causes of damage and material damage due to flooding.
Does Bitcoin share the same characteristics as a financial asset? Empirical evidence through the monetary policy
Authors: Thư Phạm Thị Anh , Dương Nguyễn Thanh
Published: April 2020

The cryptocurrency market, especially Bitcoin, has been received much attention from investors in the market. They often pay attention to which factors determine Bitcoin prices in order to make an investment decision more correctly. Therefore, the research focuses on the determinants of Bitcoin prices in the market based on previous studies relevant to stocks. In addition, to control variables including stock prices, gold prices, and exchange rates, the study also emphasizes on the monetary policy of the two great countries considered to have a strong influence on the volatility of the cryptocurrency market, the US and China. Data in the research are collected from reliable sources (coinmarketcap.com for Bitcoin data and Euromonitor for data on interest rates of the monetary policy). The study collects daily data for Bitcoin prices and monthly data for macroeconomic variables in the period of 2010 – 2018. With regard to the time series data, the research applies two econometric methods, GARCH and EGARCH, to evaluate the difference between positive and negative shocks of the monetary policy towards Bitcoin prices. The results indicate that interest rates of the Chinese and American monetary policy have a converse relationship with Bitcoin prices. Besides, control variables show a statistically significant association with Bitcoin prices. In conclusion, the research suggests that Bitcoin has the characteristics of a financial asset based on its similarities over determinants between stocks and Bitcoin.