bluuebunny/crossref_metadata_2025 huggingface dataset:
Assessment of spinal curvatures in static postures using localized 3D ultrasound: A proof-of-concept study
Authors: Meszaros-Beller Laura , Antico Maria , Fontanarosa Davide , Pivonka Peter
Published: August 2022

Measurement of vertebral spinal motion is a difficult endeavor given the lack of reachable bony landmarks for placement of reflective markers for common optoelectronic systems and large skin movement artifacts along the spine affecting the accuracy of surface-mounted techniques. The objective of this proof-of-concept study was to develop an experimental framework to assess spinal curvatures with high accuracy by using ultrasound (US) imaging. A phantom spine model (T1-T12) immersed in water was scanned using both Magnetic resonance imaging (MRI) and three dimensional (3D) US. The US scans were obtained for the phantom spine in different postures while the US probe was localized by three electromagnetic tracking sensors (NDI system) attached to the probe head and later identified on the acquired US volumes via visual inspection. Spinal landmarks were selected on the US images and validated using US-MRI registration. Their position was then related to the position of the tracking sensors, enabling the precise localization of landmarks and reconstruction of spinal curvatures in a global reference frame. The obtained anatomical reconstructions were further refined using an automatic registration algorithm and validated by an experienced sonographer (ground-truth solution). Results of this study show that localized 3D US enables tracking of spinal landmarks and allows for an accurate reconstruction of static postures. A high reliability in sensor identification of 0.49 mm was found on average while the inter-observer variability was strongly correlated to the intra-observer error with maximum deviance of 0.8 mm. The NDI-based spine reconstruction had a mean error of 5.6 mm compared to the ground-truth, which is significantly lower than errors obtained by current gold standards (>10 mm). Combining US probe tracking and semi-automatic registration methods anatomical reconstructions comparable to clinical standards were obtained. This study implies that US holds the potential for advancing vertebral motion assessment and the reconstruction of spinal curvatures. In future, this could overcome limitations of marker-based approaches.
UAV-Assisted-Smart Farming for Agricultural Monitoring in a Large Scale WSN area
Authors: Leranso Mesfin , Leng Supeng , Fakirah Maged , Salau Ayodeji Olalekan
Published: August 2022

With the aid of multiple autonomous unmanned aerial vehicles (UAVs), data collection from the large-scale Wireless Sensor Network (WSN) is a highly efficient, but challenging solution. In this paper, to minimize the total energy consumption of both UAVs, and the effective use of sink nodes' power, we optimize both the number of sink nodes and the trajectories of multiple UAVs in WSN. To do this, the UAV can start from the docking station and come back to the same dock station after the completion of the mission. To increase the lifetime WSN, we specifically use the Genetic Algorithm to choose the number of sink nodes. Then, we utilize a Deep Q-network-based method providing a Markov decision pr to establish all trajectory paths. We can show that our method can expedite the process of identifying the best answers by simulating its performance and contrasting it with other traditional heuristic benchmark techniques. 
الصمت التنظيمي وتأثيرة في سلوك المواطنة التنظيمية دراسة تحليلية في المعهد التقني / الكوفة
Authors: عوجه أزهار مراد
Published: August 2022

هدف البحث إلى بيان مدى تأثير الصمت التنظيمي بأبعاده الثلاثة (صمت الإذعان ، الصمت الدفاعي ، والصمت الاجتماعي) على سلوك المواطنة التنظيمية بأبعادها الخمسة (الإيثار ، الكياسة ، الروح الرياضية ، وعي الضمير، السلوك الحضاري)  واختير المعهد التقني / كوفة مجالا للبحث على وفق منهج دراسة تحليلية   متضمنا ذلك اختيار عينة البحث التي تمثلت بمجموعة من العاملين فئة الفنيين في المعهد التقني / كوفة  التي بلغت (101) ، وتم اختبار فرضيات البحث بواسطة مجموعة من الأساليب الإحصائية ومن خلال الاعتماد على برنام  SPSS  وتم استخدام الاستبانة كأداة رئيسة لجمع البيانات والمعلومات اللازمة من عينة البحث وتوصل البحث الى مجموعة من الاستنتاجات أهمها ، وجود علاقة تأثير عكسية ذات دلالة معنوية بين أبعاد الصمت التنظيمي (صمت الإذعان , والصمت الدفاعي والصمت الاجتماعي ) وسلوك المواطنة التنظيمية ، وهذا يؤكد إمكانية اعتماد المعهد التقني / كوفة عينة البحث أبعاد سلوك المواطنة التنظيمية والسعي إلى تشجيع الموظفين ورفع معنوياتهم الذي يكون له اثر في تفهم الصمت التنظيمي ويزيد من فرص التعارف مع زملاء العمل وتحسين مهاراتهم في التواصل والاتصال في المنظمة واختتم البحث بعدد من التوصيات اهمها ، ضرورة قيام الادارة العليا فسح المجال امام العاملين لابداء ارائهم وتقديم مقترحاتهم ومشاركتهم في اتخاذ القرار مع وجود صيغة الحوار المفتوح لان الدراسة توصلت الى ضعف دعم عمادة المعهد في مناقشة اراء ومقترحات منتسبيها كان احد المتغيرات الذي له انعكاساته في تحقيق الصمت التنظيمي.
 

 The aim of the research is to explain the extent to which organizational silence has affected the three dimensions of silence (Acquiescent Silence, Defensive Silence, and ProSocial Silence) on the behaviour of organizational citizenship in its five dimensions ( altruism, courtesy, sportsmanship, consciousness of conscience and :civic virtue), and the Technical Institute / Kufa has been chosen An analytical study including the selection of the research sample, which consisted of a group of professionals in the Technical Institute / Kufa, which reached (101). The hypotheses were examined by a set of statistical methods and by relying on the SPSS program. The following are the most important findings of the research sample: the existence of a significant adverse effect relationship between the dimensions of organizational silence (silence of obedience, defensive silence and social silence) and the behaviour of organizational citizenship. And to encourage employees and raise their morale, which has an impact on understanding organizational silence and increases the chances of acquaintance with colleagues and improve their skills in communication and communication in the organization concluded the research a number of recommendations, the most important, the need for senior management to open the way for employees to express their opinions and submit their proposals and their participation in decision-making with an open dialogue format because the study reached a weak support of the Deanship of the Institute to discuss the opinions and suggestions of its members was one of the variables, which has implications for the achievement of organizational silence.
الخيارات الاستراتيجية والأداء المحلي - دراسة حالة عن ديوان محافظة ديالى
Authors: حسن فرحان محمد , حسوني علي رحيم
Published: August 2022

يهدف البحث إلى التعرف على الخيارات الاستراتيجية وتأثيرها في تحسين الأداء المحلي للإدارة المحلية في محافظة ديالى, وهي المنظمة المبحوثة وذلك لتحسين أدائها المحلي إداريا وخدميا,هدف البحث هو تحديد أفضل الخيارات الاستراتيجية المتاحة وممكنة التطبيق بعد دراستها من قبل المختصين وذوي العلاقة والتي تلعب دور في تحسين الأداء للإدارة المحلية, أما أهمية البحث فأنها فرصة لاستكشاف واقع حال المنظمة المبحوثة من خلال دراسة حالة وإتاحة المجال أمام البحوث الأخرى لتتضمن ذات الموضوع في الإدارات المحلية الأخرى, إذ استخدم الباحث استمارة الاستبيان كأداة رئيسة لجمع بيانات البحث وتم توزيع (140) استمارة على الموظفين العاملين في ديوان المحافظة من أصل مجتمع البحث البالغ ( 220 ) موظف حيث وقع الاختيار عليهم كونهم من ذوي الخبرة والاختصاص, وتم استلام (140) استمارة صالحة للتحليل الإحصائي, وبنسبة استرجاع بلغت (100%) واستخدم الباحث برنامج الإحصائي  spss, وقد توصل الباحث إلى عدد من الاستنتاجات أبرزها تبسيط الإجراءات الإدارية قد يساهم في انجاز المهام الإدارية بشكل أسرع وبالتالي يؤدي إلى التوفير في الوقت والجهد والتكاليف والقضاء على الروتين.
 
The research aims to identify strategic options and their impact on improving the local performance of local administration in Diyala Governorate, The organization investigated to improve its local administrative and service, and a case study in the Diyala Diwan, The objective of the research is to identify the best strategic options available and feasible after being studied by specialists and stakeholders that play a role in improving the performance of the local administration, The importance of research is an opportunity to explore the status of the organization investigated through a case study and to allow other research to include the same subject in other local administrations and work to develop the local reality in it, The researcher used two main variables: the independent variable and the strategic options,( Transfer of powers and development of human resources), The adopted variable is (Local performance of local administration), These variables reflect the nature of the search hypothesis for impact and improvement, The researcher used the questionnaire form as the main tool for collecting research data using the five-dimensional Likert scale and was distributed(140) A form on the staff working in the governorate office from the origin of the research society (220) Employee where they were selected as experienced and competent and received (140) Valid questionnaire for statistical analysis, , With a rate of recoveries reached (100%), The researcher used the statistical program(SPSS, The researcher reached a number of conclusions, the most prominent of which is the simplification of administrative procedures that may contribute to the completion of administrative tasks faster and thus lead to savings in time, effort, costs and the elimination of routine.
الاستدلال بحديث الرفع على البراءة الشرعي
Authors: السراج عباس فاضل
Published: August 2022

لا يوجد
علاقة مفهوم قابلية العيش في المدن بمفهومي جودة الحياة والاستدامة الحضرية
Authors: السلام نادية عبد المجيد , صالح نور عدنان
Published: August 2022

لا يوجد
تجسيد واقعة الطف في رسوم طلاب معاهد الفنون الجميلة وفق تصوراتهم الذهنية
Authors: الدباج عبد الكريم عبد الحسين
Published: August 2022

لا يوجد
دور مقومات الارتجال الاستراتيجي في تعزيز الثقافة التنظيمية دراسة تحليلية لاراء عينة من منتسبي جامعة الكوفة
Authors: مدلول كرار محمد
Published: August 2022

لا يوجد
اثر الغيبة على الارث العلمي لعلماء الشيعة الامامية في العراق من الغيبة ( 260 هـ ) الى نهاية العصر البويهي ( 447 هـ)
Authors: نصار عمار عبودي , مسلم سعيد علي
Published: August 2022

لا يوجد
شعرية الاداء التصويري في كلام علي بن الحسين - المناجات الخمس عشرة اختيارا
Authors: دهش عقيل جاسم
Published: August 2022

لا يوجد
Anemia among Children: International Trends and Reasons
Authors: Elkanash Hani Zoheir Deep , Zatar Ziad Nazem
Published: August 2022

Anemia is a significant risk factor for children's health because it causes growth retardation and has severe short and long-term consequences that result in morbidity and death. The present review article was conducted to review the literature for anemia in the international level among children. We reviewed the most updated literature. The results showed that anemia among children is a serious problem, particularly in India and Africa. Anemia among children can be attributed to malnutrition, iron deficiency, poverty, and some demographic variables related to mother including mother’s anemia and mother’s education. Taken together, anemia is a serious health problem due to its high prevalence, especially in developing countries, and its cognitive and developmental effects. Anemia impacts children's growth and development. Children's anemia has been linked to malnutrition, poverty, mother's education, and anemia.
Case Study Research: The Quick Guide Series
Authors: Remenyi Dan
Published: August 2022

Interest in Case Study Research continues to grow as its importance becomes more and more established in the academic community. When Case Study Research is implemented correctly, it gives the academic researcher an opportunity of being able to look at a situation holistically and understand many of the variables which are interacting in front of his or her eyes. This holistic approach to understanding is not so easily achieved as many of the other research methods available to the academic researcher. What constitutes Case Study Research is often not fully appreciated and this textbook takes some time to explain when a research protocol may properly be considered as Case Study Research. The book addresses the subject of data analysis for a case study and explores the different ways of coming to terms with the tricky business of delivering findings and interpreting the results of case study research Readers of this book have my best wishes in achieving their objectives through their work with academic research.
A STUDY ON TALENT ACQUISITION AT DOLPHIN –V LIFT TECHNOLOGIES –VISHAKAPATNAM
Authors: Satti Kishore Kumar Reddy  , Dr.M.Rajesh
Published: August 2022

Talent acquisition implies recognizing a person’s inherent skill traits, personality and offering him a right task. Every person has a unique talent that suits him to a particular job profile and any other position will cause discomfort. It is the job of the Management, particularly the HR Department to place candidates in various positions in terms of their interest and qualifications Talent Management takes all efforts to boost up the morale of the work force to retain them and reduce the labour turnover. A platform is laid up for the potential career growth of the talented employees in every organization. It is imperative to study the importance of Talent Management Practices followed by the companies. It needs a critical and in-depth analysis. The effective practices of talent acquisition strive to develop and retain potential workforces and improve organizational performance. The present study has highlighted the Talent Management Practices prevailing in the Dolphin Elevators. Accordingly, the positive results gathered from the study will certainly be useful for the organization, as it will help the management to create effective strategies for developing and retaining talented employees. The study was carried out with data collection of 50 employees to find out the results, which helps employees, as management explores hidden qualities and lays focus on developing the talent of their employees.
KEYWORDS: Talent acquisition, labour turnover, organisational perforomance, Talent management
Osteoporosis and the jaw bone
Authors:   Azərbaycan Tibb Universiteti tibb üzrə fəlsəfə doktoru, dosent, Ağalar qızı Abbasova Rumiyə , Tariyel qızı Hüseynova Sevda ,   Azərbaycan Tibb Universiteti tibb üzrə fəlsəfə doktoru, Xanlar oğlu Əliyev Qələndər ,   Azərbaycan Tibb Universiteti assistent, Rafael qızı Yusubova Şəhla ,   Azərbaycan Tibb Universiteti  dosent
Published: August 2022

Osteoporoz aşağı sümük kütləsi və sümük toxumasının mikro arxitekturasının pozulması, nəticədə sümüklərin kövrəkliyi və sınıqlarına həssaslığın artması ilə xarakterizə olunan sistemik skelet xəstəliyidir. Əvvəllər osteoporoz qocalma ilə əlaqəli fizioloji proses hesab edilirdi, lakin bu gün multifaktorial xroniki sistem xəstəlik kimi tanınır. Osteoporozun müalicəsi ilə yanaşı, sümüyə yayılmış xərçəngin müalicəsində bifosfonatlar və denosumab da istifadə olunur. Xərçəngi müalicə etmək üçün bu dərmanların daha yüksək dozalarını qəbul edən insanlar üçün çənənin osteonekroz riski, sadəcə olaraq osteoporozu müalicə edən insanlardan daha yüksəkdir. Açar sözlər: mandibulyar indekslər, osteoporoz, panoramik əsaslı indekslər, panoramik rentgenoqrafiya, postmenopozal qadınlar, qadınlar Rumiya Aghalar Abbasova Sevda Tariyel Huseynova Galandar Khanlar Aliyev Shahla Rafael Yusubova Osteoporosis and the jaw bone Abstract Osteoporosis is a systemic skeletal disease characterized by low bone mass and disruption of the microarchitecture of bone tissue, resulting in bone fragility and increased susceptibility to fractures. Previously, osteoporosis was considered a physiological process associated with aging, but today it is recognized as a multifactorial chronic system disease. In addition to treating osteoporosis, bisphosphonates and denosumab are also used to treat cancer that has spread to the bone. The risk of osteonecrosis of the jaw is higher for people who take higher doses of these drugs to treat cancer than for people who are just treated for osteoporosis. Keywords: mandibular indices, osteoporosis, panoramic-based indices, panoramic radiography, postmenopausal women, women
All Dehn Fillings of the Whitehead Link Complement are Tetrahedron Manifolds
Authors: Cavicchioli Alberto , Spaggiari Fulvia
Published: August 2022

In this paper we show that Dehn surgeries on the oriented components of the Whitehead link yield tetrahedron manifolds of Heegaard genus $\le 2$. As a consequence, the eight homogeneous Thurston 3-geometries are realized by tetrahedron manifolds of Heegaard genus $\le 2$. The proof is based on techniques of Combinatorial Group Theory, and geometric presentations of manifold fundamental groups.
Pandemi ve Yetişkin Eğitimi: Covid-19 Deneyiminden Yansıyanlar
Authors: TEZCAN Fatma
Published: August 2022

Covid-19 pandemisi, insanlığın yaşadığı önceki pandemiler ile karşılaştırıldığında daha hızlı biçimde, dünyada pek çok ülkeye yayılmıştır. Bu süreçte ülkelerin ve sağlık sistemlerinin pandemi ile beş etme stratejileri buzdağının üst kısmını oluştururken, geri kalan daha geniş kısımda ise pandeminin çeşitli alanlardaki olası etkileri, pandemi sonrası dünya üzerine öngörüler ve tartışmalar yürütülmektedir. Bu çalışmanın amacı, Covid-19 pandemisinin ortaya çıkışını, etkilerini ana hatlarıyla ele almak ve bu deneyimden yetişkin öğrenmesi ve eğitimi alanında çıkarılabilecek sonuçları tartışmaktır. Bireyin tutum ve davranışı ile topluluk arasındaki ilişkinin yeniden tanımlandığı pandemi sürecinde, yetişkin eğitiminin önemi ortaya çıkmaktadır. Covid-19 pandemisi, yaşam boyu öğrenmenin bir parçası olarak sağlık okuryazarlığına ek olarak olası afet süreçlerinin yönetilmesinde eğitimin kilit bir role sahip olduğunu göstermektedir. Sonuç olarak vatandaşlara sağlık okuryazarlığı konusunda bilgi ve farkındalık kazandırılmasında, yetişkin eğitimi alanından yararlanılmalı; yetişkin eğitimi ve öğrenmesi, ulusal afet stratejisinin ve ulusal afet eylem planının bir parçası olmalıdır.
NEW DATA ON THE ARCHEOLOGY PF THE KOKSHAROVSKY PEAT BOG (Middle Trans-Urals)
Authors:   Russian State Vocational Pedagogical University (Nizhniy Tagil Branch), Serikov Yu.B.
Published: August 2022

The Koksharovsky peat bog is well-known in the archaeology of Urals and Russia primarily for its cult sites (Koksharovsky hill, Koksharovo I) and peat sites (Koksharovsko-Yurjinskaya I and II). The first excavations at the peat bog were carried out as early as 1837. Out of more than 60 archeological sites represented by materials from excavations and collections, only complexes of five sites have been published. The article introduces the previously unknown complexes of the Koksharovskoe Pole site, where materials from all archaeological eras from Mesolithic to the Middle Ages are presented. The most of the finds date back to the Neolithic (66 %) and Chalcolithic (18 %) periods. The other eras are represented by the minor additives. The collection was examined using statistical and typological, trasological, and mineralogical methods. Two clay sculptures (an anthropomorphic figure and a bird) and a bronze jewelry are of great interest. The list of mineral raw materials includes 20 items. The materials presented in the article characterize the degree of colonization of the shores of the Koksharovsky pit bog over several millennia.
ESSENTIALS OF CHRONOLOGY AND PERIODIZATION OF THE HISTORY OF THE LANDS OF DONBAS IN THE MIDDLE AGES. PART 1
Authors:   Donetsk National University, Kolesnik A.V. , Grib V.K. ,   Donetsk National University, Sanzharov V.A. ,   Donetsk National University
Published: August 2022

Historical periodization is a system of categorizing the historical process into epochs and periods that are significant in the development of society. Donbas is a large geographical region in the south of the Dnieper-Don interfluve, consisting of a towering Ridge and surrounding flat areas. The proposed regional (local) periodization is based on research in the field of history and archaeology and is introduced to the scientific world for the first time. On the basis of civilizational, archaeological, historical and geographical criteria of typology (ethno-indicators, migration processes and military invasions, formation and disintegration of steppe polities), the authors came to the conclusion about the geographic and civilizational border character of the region. Since the Migration Period, the essence of the periods was largely determined by the dominant ethnic group or political entity under the rule of the dominant ethnic group. The chronological strata within the proposed periodization correlate with the archaeological findings.
LEISURE AND ENTERTAINMENT OF THE URBAN POPULATION OF THE MIDDLE VOLGA REGION AT THE END OF THE XVIII – THE FIRST QUARTER OF THE XIX CENTURIES
Authors:   Samara State Technical University, Biryukova A.B.
Published: August 2022

The article is devoted to the study of leisure practices and entertainment culture of the urban population of the Russian province in the late 18th – the first quarter of the 19th centuries on the materials of the Middle Volga region. The author argues that the choice of forms of leisure was determined by the affiliation of the city dweller to a certain social, gender and age group, as well as the sociocultural community with which he identified himself. Attention is paid to both modernized and traditional forms of leisure and entertainment.
9TH MILITARY AVIATION SCHOOL OF INITIAL TRAINING
Authors:   Orenburg State Agrarian University, Fedorova A.V.
Published: August 2022

The article represents a first attempt to give a brief history of the 9th Military Aviation School of initial training, one of thirty established in the USSR in 1941. On the basis of the documentary materials from the Central Archive of the Ministry of Defense of the Russian Federation, the author examines the history of the school from the moment of its organization in July 1941 until its liquidation in October 1945.
RUSSIAN DIPLOMACY IN THE BALKANS: MISSION OF YA. OZERECKOVSKY AND E. KOVALEVSKY IN MONTENEGRO (1837 - 1838). Part 2
Authors:   University of Pristina – Kosovska Mitrovica, Serbia, Milosevic M. , Stanojevic S. ,   University of Pristina – Kosovska Mitrovica, Serbia
Published: August 2022

The paper is devoted to the activities of Russian officers and envoys of the St. Petersburg government during the reign of Bishop Petar II Petrović Njegoš in Montenegro. Their arrival in Cetinje at that time was of great importance not only for strengthening Montenegrin-Russian relations, but also for settling the internal and external situation in Montenegro. The appointment of Lieutenant Colonel Jakov Nikolajevich Ozereckovski took place immediately after Njegoš’s second visit to the Russian capital. Ozereckovski’s tasks were to study the social and economic situation in Montenegro as comprehensively as possible, as well as to contribute to the state reforms of Petar II Njegoš. Based on his reports, the Russian government decided to send a new envoy to Montenegro, a young captain and mining engineer Yegor Petrovich Kovaljevski. Although he failed to find the alleged traces of gold in the river Zlatica, Kovaljevski nevertheless unexpectedly found himself in the role of a talented negotiator during the Montenegrin-Austrian border dispute, and his actions contributed to the successful resolution of the conflict.
EVELOPMENT OF POLYMER SCIENCE IN 1950-1970: THE ROLE OF INTERNATIONAL COMMUNICATIONS OF CHEMISTRY SCIENTISTS
Authors:   Samara National Research University named after academician S.P. Korolev, Banniknova N.F.
Published: August 2022

The article is based on archival materials and is devoted to the contribution of scientists and specialists of the Scientific Research Physics and Chemical Institute named after L.Ya. Karpov, first of all, of scientific schools headed by Academicians S.S. Medvedev and V.A. Kargin, in the development of polymer science. The author draws attention to the role of international relations of scientists in the development of physical and chemical science in general, the chemistry of high molecular compounds in particular. Special attention is paid to the work of the laboratory under the leadership of Academician V.A. Kargin, his international activities. The author also focuses on the activities of the State Committee of the Council of Ministers of the USSR for Chemistry on the implementation of international contacts between scientists of the USSR and researchers of the member countries of the Council of Mutual Economic Assistance, Western countries, the USA, etc.
PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE DAN DAMPAKNYA TERHADAP COST OF DEBT
Authors: Mulyana Ayang , Daito Apollo
Published: August 2022

Tujuan penelitian ini adalah untuk menguji pengaruh umur perusahaan, profitabilitas dan ukuran perusahaan terhadap intellectual capital disclosure (ICD) dan dampaknya terhadap cost of debt (COD) pada perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011-2016. Teknik analisis data yang digunakan adalah regresi berganda dengan data panel. Populasi dalam penelitian ini berjumlah 42 Perbankan yang terdaftar di Bursa Efek Indonesia dengan periode laporan tahunan yang digunakan dalam penelitian tahun 2011 sampai dengan 2016. Total sampel yang digunakan dalam penelitian menggunakan purposive sampling sebanyak 23 perbankan yang telah memenuhi kriteria penelitian dari total populasi. Pengumpulan data dilakukan dengan mengunduh data laporan tahunan di situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan situs masing-masing perbankan. Hasil penelitian ini menunjukkan (1) umur perusahaan dan profitabilitas berpengaruh terhadap ICD, (2) ukuran perusahaan tidak berpengaruh terhadap ICD, (3) umur perusahaan, profitabilitas dan ukuran perusahaan secara simultan berpengaruh terhadap ICD, (4) umur perusahaan dan ICD tidak berpengaruh terhadap COD, (5) profitabilitas, ukuran perusahaan berpengaruh terhadap COD, (6) umur perusahaan, profitabilitas, ukuran perusahaan dan ICD secara simultan berpengaruh terhadap COD, (7) hasil analisis jalur membuktikan bahwa ICD bukan sebagai variabel intervening antara AGE ke COD, ROE ke COD dan SIZE ke COD
METODE SPRINGATE DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE
Authors: Hidayat Taufik , Dewi Noviyanti , Widati Sindik , Oktaviano Benny
Published: August 2022

Penelitian ini bertujuan untuk mengetahui prediksi kebangkrutan pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan metode Springate (S-Score). Periode yang digunakan dalam penelitian ini adalah lima tahun mulai dari tahun 2016-2020.  Dengan variabel rasio modal kerja terhadap total aset, rasio laba sebelum bunga dan pajak terhadap total aset, rasio laba sebelum pajak terhadap total liabilitas lancar, rasio penjualan terhadap total aset. Penelitian ini menggunakan pendekatan deskriptif kuantitatif yaitu penelitian yang digunakan untuk mengetahui nilai dari suatu variabel. Penelitian ini menggunakan metode purposive sampling dengan mengambil data sekunder dari situs resmi Bursa Efek Indonesia (BEI). Berdasarkan hasil penelitian ini terdapat data sampel sebanyak 95 dari 19 perusahaan selama lima tahun. Dan hasil dari analisis ini menunjukan bahwa terdapat tujuh perusahaan dalam kategori bangkrut (Distress) dan dua belas perusahaan dalam kondisi baik dan sehat (non-Distress).
PENGARUH TARIF PAJAK, KUALITAS PELAYANAN, SANKSI PAJAK DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK
Authors: Purba Jamian , Hidayat Rian , Wulandari Tirin
Published: August 2022

ABSTRAK

     Negara Berkembang sangat membutuhkan dana untuk membiayai pembangunannya. Sumber dana terbesar salah satunya adalah dari sektor pajak. Peran pajak yang besar dalam memberikan kontribusi bagi penerimaan negara membutuhkan  adanya upaya agar penerimaan negara tersebut dapat tercapai. Banyaknya kasus penggelepan pajak di Indonesia menyebabkan tindakan penggelapan seakan etis atau wajar dilakukan. Penelitian ini bertujuan untuk menguji pengaruh tarif pajak, kualitas pelayanan, sanksi pajak dan teknologi informasi perpajakan terhadap persepsi wajib pajak mengenai penggelapan pajak.

     Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Cikarang Selatan. Sampel penelitian ini adalah 100 wajib pajak orang pribadi dengan sampel acak sederhana. Metode pengambilan sampel yang digunakan adalah convinance sampling. Metode analisis data menggunakan analisis regresi linear berganda dengan progam SPSS 22.

     Hasil penelitian ini menunjukan bahwa tarif pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap persepsi wajib pajak mengenai penggelapan pajak. Kualitas pelayanan dan teknologi informasi perpajakan tidak berpengaruh terhadap persepsi wajib pajak mengenai penggelapan pajak.

 

Kata Kunci : Persepsi Wajib Pajak Mengenai Penggelapan Pajak, Tarif Pajak, Kualitas Pelayanan, Sanksi Pajak, Teknologi Informasi Perpajakan.

 

ABSTRACT

Developing countries are in urgent need of resources to raise development funding. One of the largest sources of funding is the tax sector. The major role of taxes as a contribution to government revenue requires efforts to generate this government revenue. The number of tax evasion cases in Indonesia cause tax evasion as if it is  ethical or natural to do so. The purpose of this study is to investigate the impact of tax rates, quality of service, tax sanctions, and tax information technology on taxpayers' perceptions of tax evasion.

This study is a descriptive study with a quantitative approach. The population used is a single taxpayer registered with KPP Pratama Cikarang Selatan. The sample for this survey was 100 individual taxpayers using simple random sampling. The sampling method used was convex sampling. The data analysis method uses multiple regression analysis using the SPSS22 program.

The results of this study show that tax rates and fines have a positive and significant impact on taxpayers' perceptions of tax evasion. Quality of service and tax information technology do not affect taxpayers' perceptions of tax evasion.

Keywords: tax evasion, tax rate, quality of service, tax sanctions, taxpayer awareness of tax    

                 information technology.
PENGHARGAAN FINANSIAL, PENGAKUAN PROFESIONAL, PERTIMBANGAN PASAR KERJA, DAN LINGKUNGAN KERJA TERHADAP PEMILIHAN KARIR SEBAGAI KONSULTAN PAJAK PADA MAHASISWA AKUNTANSI UNIVERSITAS PELITA BANGSA
Authors: Yulianti Vista , Oktaviano Benny , Ristanti Desi
Published: August 2022

Penelitian ini bertujuan untuk mengetahui pengaruh penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan lingkungan kerja terhadap pemilihan karir sebagai konsultan pajak pada mahasiswa akuntansi Universitas Pelita Bangsa.

            Data yang digunakan dalam penelitian ini menggunakan data primer dengan teknik pengambilan data dengan menyebar kuesioner. Populasi dalam penelitian ini adalah seluruh mahasiswa akuntansi Universitas Pelita Bangsa. Sampel dalam penelitian ini sebanyak 100 responden dengan penentuan sampel menggunakan metode random sampling. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda.

Hasil penelitian ini menunjukaan bahwa penghargaan finansial dan pengakuan profesional tidak berpengaruh terhadap pemilihan karir sebagai konsultan pajak pada mahasiswa akuntansi di Universitas Pelita Bangsa. Sedangkan pertimbangan pasar kerja dan lingkungan kerja berpengaruh positif dan signifikan terhadap pemilihan karir sebagai konsultan pajak pada mahasiswa akuntansi di Universitas Pelita Bangsa. Namun, secara simultan penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan lingkungan kerja berpengaruh signifikan terhadap pemilihan karir sebagai konsultan pajak pada mahasiswa akuntansi.

 

Kata kunci : Penghargaan Finansial, Pengakuan Profesional, Pertimbangan Pasar Kerja, Lingkungan Kerja, Pemilihan Karir.

ABSTRACT

This research aims to find out the influence of financial awards, professional recognition, job market considerations, and the work environment on career selection as a tax consultant on accounting students of Pelita Bangsa University.

The data used in the study used primary data with data retrieval techniques by spreading questionnaires. The population in this study is all accounting students of Pelita Bangsa University. The sample in this study was as many as 100 respondents with sample determination using random sampling methods. The data analysis in this study used multiple linear regression analysis.

The results of this study show that financial awards and professional recognition have no effect on the selection of a career as a tax consultant in accounting students at Pelita Bangsa University. While the consideration of the job market and work environment has a positive and significant effect on the selection of a career as a tax consultant on accounting students at Pelita Bangsa University. However, simultaneous financial awards, professional recognition, job market considerations, and the work environment have a significant effect on career selection as a tax consultant on accounting students.

 

Keywords: Financial Awards, Professional Recognition, Job Market Considerations, Work Environment, Career Selection.
Postmortem Computed Tomography Imaging and Autopsy in Penetrating Neck Injury Case: A Comparative Study
Authors: Babulal Chaudhary  , Ankit Kumar  , Pankaj Sharma  , Abhishek Yadav  , Rishi Sharma
Published: August 2022

Objective: This study compares and contrasts traditional autopsy with postmortem computed tomography in a homicide case of penetrating neck injury.Method: Autopsy and postmortem computed tomography (PMCT) findings were compared.Results: PMCT demonstrates the presence of air embolism, surgical emphysema, the direction of the wound, entry, and weapon trajectory. Autopsy proved helpful in terms of external examination.Conclusion: PMCT was superior to the internal inspection at autopsy in the presented case and has added value for detecting additional findings regarding the cause of death. However, a combination of both techniques increases the quality of postmortem evaluation.
Salmonella Paratyphi B Meningitis in an Infant; The First Report in Indonesia
Authors: Prastiya Indra Gunawan  , Riza Noviandi
Published: August 2022

A 7-month-old, previously healthy Indonesian baby was referred with chief complaint of several general seizures, feverand diarrhea. The baby was irritable with positive pathological reflexes. Head CT scan suggesting meningoencephalitis.CSF culture resulted Salmonella spp and biochemical test supported Salmonella paratyphi B. The baby was treated withampicillin and chloramphenicol for two weeks. The patient was discharge without neurological complication. Salmonellaparatyphi B in infant is a rare entity and it is the first case that ever reported in Indonesia. Proper management withadequate antibiotics resulted satisfactory outcome.
Developing Third-Age Learners’ Communicative Competence Using Communicative Language Teaching
Authors: McNeill Satsuki
Published: August 2022

A third-age learner (TAL) is defined as a healthy retiree interested in learning (Gabryś-Barker, 2018). Although demands for TAL education continue to rise, research on practical teaching approaches designed for TALs remains. This paper addresses two studies investigating the effects of communicative language teaching on TALs and exploring the impact of planned focus on form, communication strategy, and timed conversation activities on TALs’ communicative competence while considering the characteristics of TALs. The studies were from voluntary community classes, one held in person and the other conducted online. A mixed-methods approach was used in both studies, comparing learners’ self-reflections, video performances, and in one study, independent evaluators’ assessments. Most TALs demonstrated improvement in their ability to communicate, providing some evidence of the efficacy of a communicative approach. The purpose of this paper is to provide teachers of TALs with examples of activities that can benefit their students’ communicative ability.

サードエイジ学習者（TAL）とは、健康で学習に興味を持つ退職後の学習者と定義される（Gabryś-Barker,2018）。TAL教育への需要は高まっているが、TAL向けの実践的教授法の研究は未だ残されたままである。本稿では、TALのコミュニカティブランゲージ教育の効果を調査した2つの研究を取り上げ、フォーカス・オン・フォーム、コミュニケーション・ストラテジー、時間制限会話活動が、TALのコミュニケーション能力に与える影響を調査する。研究は有志のコミュニティクラスで行われ、対面、ならびにオンラインで実施した。両研究ともミックスメソッド法を使用し学習者の自己評価、ビデオ会話収録は共通して、また、ひとつの研究では個別評価によって得たデータを比較分析した。ほとんどのTALはコミュニケーション能力の向上を示し、コミュニカティブアプローチの有効性が明示された。本稿は、TAL教育において学習者のコミュニケーション能力向上に有益な活動例を提供することを目的としている。
Rethinking the Notion of Language Learning: Engagement with English
Authors: Tajima Misako
Published: August 2022

Drawing on data from online comments and interview findings regarding self-study English language learning (ELL) books and online Eikaiwa lessons, the proposal that adult learners of English in Japan are often involved in the language far more divergently than what language learning means in the conventional educational sense is explored from the Foucauldian perspective of governmentality. The particular focus of this paper is on adult learners’ dedication to ELL to foster the growth of the whole person. Through this examination, the aim is to elucidate the multifaceted and ideological dimensions of what is called ELL. This attempt contributes to offering a more comprehensive view of English in Japan. It also helps us, as researchers and language educators, to be aware of the diversity of ELL, leading to a better understanding of what is behind Japanese adult learners’ engagement with English.

本論文では、英語の自学自習本及びオンライン英会話レッスンに関するウェブ上のコメントやインタビュー結果をデータとして使用しながら、日本の成人英語学習者がしばしば言語学習の一般的な意味とは異なる意図を持って英語と関わっているという傾向をフーコーの統治性という観点から探究する。この傾向を的確に捉えることを目的として、特に成人英語学習者が人格形成促進のために英語学習に勤しむ様相に焦点をあてる。その様相の検証を通じて、英語学習と呼ばれる行為の多面的かつイデオロギー的な側面を照射することを目指す。このような試みは、日本における英語という言語の存在をより包括的な視点から把握する取り組みに貢献することができる。また、私たちが研究者・言語教育者として、英語学習の多様性にも気づくことができ、結果として、日本における成人学習者の英語との関わりの背後にあるものをよりよく理解するための一助となるであろう。
A CAF Perspective on L2 Development Through Writing Practice: An Exploratory Study
Authors: Marlowe Paul
Published: August 2022

Although complexity, accuracy, and fluency (CAF) are considered important aspects of language proficiency, little is known about the role of different writing activities in developing components of L2 writing proficiency. Therefore, three groups who received regular targeted writing practice in either sentence-combining, translation, or timed-writing were compared over the course of one academic semester on measures of CAF. Three writing samples from each group were collected and statistically analyzed for quantitative measures of CAF. Furthermore, interviews were conducted with participants from each group to explore their perceptions of the tasks and the effect that tasks have on participants’ L2 writing effect on their L2 writing. The results of this exploratory study indicate that sentence-combining aids growth in complexity and that the timed-writing group significantly outperformed other groups in fluency, while growth in these areas seemed to diminish accuracy for all groups. These findings were confirmed by the qualitative data with implications for the use of these tasks for developing writing proficiency.

複雑さ、正確さ、流暢さ（CAF）は言語能力を構成する重要な要素である。しかし、この3要素を習得させるライティングの練習方法についてはほとんど知られていない。本研究では、１学期間に渡り３種類の練習（センテンス・コンバイニング、翻訳、時間制限を設けたライティング）を行ったグループのライティングサンプルを、CAFを使って統計学的に分析・比較した。さらに、インタビューを通じて、練習に関する学生の意見と、練習がどのような影響をライティングに与えると学生自身が認識しているのか、という２点について調査した。結果として、全てのグループにおいて正確さは減少し、センテンス・コンバイニング練習は複雑さを、そして時間制限を設けたライティング練習は流暢さを改善することが判明した。インタビュー・データの結果は統計分析結果を裏付け、さらに３種類の練習方法をどのように使用すべきかという点も示唆した。
Metaphorical Vocabulary in English as a Medium of Instruction Courses
Authors: Bennett Phil
Published: August 2022

English as a Medium of Instruction (EMI) programs are growing in popularity in Japanese universities. Accordingly, there is a need to examine the linguistic demands of EMI instruction. The value of lexical knowledge is well known, but there is also growing recognition of the importance of metaphor in expressing abstract concepts in academic disciplines. Lack of metaphor awareness is known to affect learner comprehension, but no systematic studies of metaphor in Japanese university EMI courses have yet been conducted. This study used a two-million-word corpus of EMI course materials to identify common metaphors used to describe key concepts in applied linguistics, literature, philosophy, and political science. The findings confirm that metaphor is frequently used in EMI instruction. Results suggest that in applied linguistics, philosophy, and political science 10 to 25% of metaphor use can be accounted for by 9 to 12 conceptual metaphors, while literature appears to draw on a wider range of source terms.
日本の大学では、英語による専門教育（EMI）プログラムの人気が高まっている。したがって、EMIの言語的要求を検討する必要がある。語彙知識の重要性はよく知られていますが、学問分野で抽象的な概念を表現する際の比喩の重要性についての認識も高まりつつある。比喩の認識の欠如は学習者の理解に影響を与えるが、日本の大学のEMIコースにおいて比喩の体系的な研究はまだ行われていない。本研究では、200万語のEMIコース資料のコーパスを使用して、応用言語学、文学、哲学、政治学の主要な概念を説明するために使用される一般的な比喩を特定した。調査結果は、比喩がEMIコースで頻繁に使用されることを確認し、応用言語学、哲学、および政治学では、比喩の使用の10〜25％が9〜12の概念比喩によって説明できるのに対し、文学はより広い範囲の用語の利用を示唆している。
Deep Neural Network Configuration Sensitivity Analysis in Wind Power Forecasting
Authors: Kuzle Igor , Đaković Josip , Franc Bojan , Liu Yongqian
Published: August 2022

The trend toward increasing integration of wind farms into the power system is a challenge for transmission and distribution system operators and electricity market operators. The variability of electricity generation from wind farms increases the requirements for the flexibility needed for the reliable and stable operation of the power system. Operating a power system with a high share of renewables requires advanced generation and consumption forecasting methods to ensure the reliable and economical operation of the system. Installed wind power capacities require advanced techniques to monitor and control such data-rich power systems. The rapid development of advanced artificial neural networks and data processing capabilities offers numerous potential applications. The effectiveness of advanced deep recurrent neural networks with long-term memory is constantly being demonstrated for learning complex temporal sequence-to-sequence dependencies. This paper presents the application of deep learning methods to wind power production forecasting. The models are trained using historical wind farm generation measurements and NWP weather forecasts for the areas of Croatian wind farms. Furthermore, a comparison of the accuracy of the proposed models with currently used forecasting tools is presented.
Depression and anxiety at the global conceptual level in primary care
Authors:   Emergency University Hospital, Bucharest, Romania, IONESCU Andreea-Laura , GRAJDEANU Ioana Veronica ,   Department of Family Medicine, “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania, STANESCU Ana Maria Alexandra ,   Department of Family Medicine, “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania
Published: August 2022

As a branch of medicine, psychiatry has developed in close connection with the fields of science in which the various philosophical conceptions have found wide resonance. The onset of depression is usually in young people and affects women more than men. The frequency of depression increases significantly with age. One in four women will receive treatment for depression at some point compared to one in ten men. We can consider that anxiety is a close link between the functions of biology and philosophy, the body and the mind, the sense of conservation and healthy thinking, and personality and education. While it is felt on a psychic level, it can be weighed scientifically, both quantitatively and qualitatively, at the molecular and physiological levels.
Autologous grafts for vascular resections after extended resections for locally advanced or borderline resectable pancreatic tumors
Authors:   Department of Obstetrics and Gynecology, “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania, BACALBASA Nicolae ,   Department of Visceral Surgery, Center of Excellence in Translational Medicine, Fundeni Clinical Institute, Bucharest, Romania, BALESCU Irina ,   Department of Visceral Surgery, Ponderas Academic Hospital, Bucharest, Romania, STOICA Claudia ,   Department of Anatomy, “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania,   Department of Surgery, Ilfov County Emergency Hospital, Bucharest, Romania, POP Lucian ,   Department of Obstetrics and Gynecology, “Alessandrescu-Rusescu” National Institute of Mother and Child Care, Bucharest, Romania, VARLAS Valentin ,   Department of Obstetrics and Gynecology, “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania,   Department of Obstetrics and Gynecology, Filantropia Clinical Hospital, Bucharest, Romania, MARTAC Cristina ,   Department of Anesthesiology, Fundeni Clinical Institute, Bucharest, Romania, VOICHITOIU Andrei ,   Department of Obstetrics and Gynecology, “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania,   Department of Obstetrics and Gynecology, “Alessandrescu-Rusescu” National Institute of Mother and Child Care, Bucharest, Romania, MASSAWI Tarig ,   Department of Obstetrics and Gynecology, lfov County Emergency Hospital, Bucharest, Romania
Published: August 2022

Once the surgical techniques improved, vascular resections have been proposed in order to increase the radicality in borderline or locally advanced pancreatic cancer. Traditionally, vascular reconstructions in such cases have been performed by using synthetic grafts; however, these prostheses have been associated with significant complications such as infection, thrombosis or leaks, leading to a very difficult postoperative recovery. Therefore, attention was focused on replacing these artificial materials with biological ones such as cadaveric grafts, autologous grafts or even animal grafts. These grafts proved to be more efficient when it comes to the rates of perioperative complications, thrombosis, infection or leakage being more rarely reported. The aim of the current paper is to discuss about the most frequently used biological grafts.