bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS SKEMA PRESUMPTIVE UNTUK PENGHITUNGAN PAJAK PENGHASILAN WAJIB PAJAK UMKM DI INDONESIA
Authors: Suyani Emik -
Published: April 2018

The SMEs have an important role in the development of Indonesia’s economy, representing 99.99% of the total enterprises in 2013 and had a significant contribution to GDP amounted to 60.34 % of the total GDP. However, this was not in line with the amount of national tax revenue, only under 0.5% of total tax revenues in 2014 and 2015. Along these years, Income tax for SMEs is calculated by utilizing the presumptive scheme with gross turnover as a proxy for income base.This study will analyze the current-implemented presumptive scheme and introduce other presumptive schemes. This study shows that current presumptive scheme has some the advantages, among others, having simplicity, having reasonable approach for calculating income tax and minimizing economic distortion. However, this scheme lead to the issue of tax fairness,  the low of tax compliance and the difficulty of conducting supervision. Another scheme could be taken into consideration, utilizing assets as a proxy of income base. This scheme will provide some benefits. It may encourage of the low tax compliance costs that lead to the high of tax compliance, and may relieve of conducting tax supervision. Moreover, this scheme is being regarded successful for tax amnesty program in Indonesia.Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam pembangunan ekonomi Indonesia. Pada tahun 2103, UMKM menunjukkan 99,99% dari total pengusaha dan mempunyai kontribusi 60,34% dari total Produk Domestik Bruto (PDB). Namun, kontribusi UMKM terhadap total penerimaan pajak belum sejalan dengan kontribusi UMKM terhadap PDB. Selama tahun 2014 s.d. 2016, UMKM hanya menyumbangkan pajak kurang dari 0,5% dari total penerimaan pajak. Pengenaan Pajak Penghasilan untuk Wajib Pajak UMKM menggunakan skema presumptive dengan omzet sebagai proxy penghasilan, yaitu 1% dari peredaran bruto.Penelitian ini akan menganalisis skema presumptive yang sekarang digunakan dan memperkenalkan perspektif skema presumptive yang lain untuk diterapkan di Indonesia. Hasil penelitian menunjukkan bahwa skema presumptive dengan peredaran bruto sebagai proxy penghasilan memiliki kelebihan berupa kesederhanaan, mengakomodasi variabel yang mendekati penghitungan pajak, dan meminimalkan distorsi ekonomi. Kelemahannya adalah menimbulkan ketidakadilan pajak secara vertikal dan horizontal, tingkat kepatuhan yang rendah, dan pengawasan yang sulit. Pemerintah perlu melakukan analisis biaya dan manfaat jika ingin melanjutkan skema ini. Skema lainnya perlu juga untuk dipertimbangkan, yaitu penggunaan aset sebagai proxy penghasilan. Skema ini memiliki kelebihan baik untuk pemerintah maupun Wajib Pajak, antara lain biaya kepatuhan yang rendah, kepatuhan yang tinggi, dan pengawasan yang relatif mudah. Pemerintah dapat mempertimbangkan untuk menggunakan skema ini bercermin dari keberhasilan program tax amnesty.
IDENTIFIKASI PERMASALAHAN FINANSIAL PADA JAMINAN SOSIAL KESEHATAN NASIONAL
Authors: Mas'udin Mas'udin
Published: April 2018

The national social health security program (JKN) is a government program that aims to provide social insurance of health care for all Indonesian people. Within three years of implementation, the JKN program has provided many benefits to the community. However, there is a financial problem indicated by the financial statements of social health insurance program, which is estimated experiencing financial distress. This study aims to identify financial problem of social health insurance program. The research used mix method that is quantitative and qualitative method with sequence explanatory design. Data is taken from Healthcare and Social Security Agency (BPJS) financial statement year 2014 - 2016, and analyzed using Altman (Z-Score) model and Zmijewski (X-Score) model. The result of the study shows that the social health security program has financial distress. Program jaminan kesehatan nasional (JKN) merupakan program Pemerintah yang bertujuan memberikan kepastian jaminan kesehatan yang menyeluruh bagi seluruh rakyat Indonesia. Dalam tiga tahun pelaksanaannya, program JKN telah memberikan banyak manfaat bagi masyarakat. Namun laporan keuangan program jaminan sosial kesehatan menunjukkan adanya permasalahan finansial, yang diduga mengalami financial distress. Penelitian ini bertujuan untuk mengidentifikasi permasalahan finansial program jaminan sosial kesehatan. Metode penelitian yang digunakan mix method, yaitu kuantitatif dan kualitatif dengan desain urutan pembuktian (sequential explanatory). Data bersumber dari laporan keuangan BPJS Kesehatan tahun 2014 s.d 2016, dan dianalisis menggunakan model Altman (Z-Score) dan model Zmijewski (X-Score). Hasil studi menunjukkan bahwa Program Jaminan Sosial Kesehatan mengalami financial distress.
KAUSALITAS ANTARA KONSUMSI ENERGI DAN PRODUK DOMESTIK BRUTO (PDB) DI INDONESIA, MALAYSIA, THAILAND DAN SINGAPURA
Authors: Sugiyanto Hari
Published: April 2018

Penelitian ini melakukan analisis kausalitas terhadap hubungan antara konsumsi energi  dan  produk  domestik  bruto (PDB)  di  Indonesia,  Malaysia,  Singapura  dan Thailand pada periode 1970-2006. Penelitian ini menggunakan dua dimensi ekonomi yaitu konsumsi energi (yang diukur menggunakan komsumsi energi primer per kapita) dan produk domestik bruto (yang diukur dengan harga konstan dengan tahun dasar 1990 dalam dollar AS per kapita).  Uji kausalitas dilakukan dengan menggunakan uji kausalitas Granger (1969), uji kausalitas Granger dengan FPE, dan uji kausalitas Sims (1972).        Hasil penelitian mengenai kausalitas di empat Negara di atas menunjukkan bahwa tidak terdapat kausalitas satu arah dari konsumsi energi ke PDB, tetapi terdapat kausalitas searah dari PDB ke konsumsi energy di Indonesia, Thailand dan Singapura. Di Malaysia tidak terdapat hubungan kausalitas antara konsumsi energi dan PDB.
DAMPAK PENURUNAN SUBSIDI BAHAN BAKAR MINYAK: ANALISIS SISTEM NERACA SOSIAL EKONOMI INDONESIA
Authors: Kurniawati Lestari
Published: April 2018

Fuel subsidies create a heavy burden for state budget, ineffective as poor social protection, and creating environmental problem. This study using Social Accounting Matrix to analyze the impact of fuel subsidies removal and cash transfer policies to Indonesian economy, household income distribution, and the level of CO2 emission. As the results, fuel subsidy removal with cash transfer compensation, in short term, it will give better effect than non-cash transfer compensation. Another finding was that subsidy removal with sector targeted policy gives better impact for the sector which had direct relation to the fuel subsidy sector than the sector indirect related. Furthermore, diesel subsidy removal gives better affects than gasoline and kerosene subsidy removal.
Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan Penggunaan terhadap Sikap Penggunaan Teknologi pada Pengguna Instagram di Indonesia (Studi pada Followers Akun Kementerian Pariwisata @Indtravel)
Authors: Trenggana Arlin Ferlina Mochamad , Kuswardhana Riswan
Published: April 2018

Students become the target of Indonesia Stock Exchange (BEI) and the Financial Services Authority (OJK) because of the age of 17-20 years is still low in investing in stock markets, where one of the programs that is done is by having a gallery of Investment Securities (GIBEI). The purpose of the research was to analyze and review the effect of product information, risk investment and investor satisfaction to interest in investing among the students of the GIBEI members at the Telkom University. This type of research is descriptive and verificative, with 31 students of the GIBEI members at the Telkom University serve as total sampling. Results of the study showed that only informed of products and satisfaction of investor partially significant effect to interest in investing, while simultaneously effect the whole variable (product information, investment risk and the satisfaction investors) to interest in invest is equal to 70.6%.
Analisis Pembentukan Portofolio Saham Menggunakan Model Indeks Tunggal pada Saham Indeks LQ-45 Periode Januari 2013 sampai dengan Juli 2016 di Bursa Efek Indonesia
Authors: Zahra Fithriya
Published: April 2018

The purpose of this study is to determine the shares of Stock Index LQ 45 members that form the optimal portfolio when used Single Indeks Model. The method used in this research is descriptive method of analysis. Data used are secondary data. Sampling in this research is purposive sampling, Sample is determined by criteria that these stocks are in a row included within Index LQ-45 for the period of observations. Results of analysis showed that using Single Indeks Model are selected to form the optimal portfolio the period January 2013 – July 2016 is there is a combination of four stocks is a leading and shaping the portfolio. Fourth shares were PT. Gudang Garam Tbk (GGRM), Cenral Bank Asia, Tbk (BBCA), Bank Negara Indonesia Tbk (BBNI), and Perusahaan Gas Negara (Persero) Tbk (PGN).
The Role of Consumer’s Self-Congruence in the Formation of Brand Attitude
Authors: Rezza Ali Mohamad
Published: April 2018

this study examines the brand attitudes of smartphone user. In particular, it examines how users self-image congruence can affect their brand attitudes towards smartphone products. Previous research indicates that self-congruence can facilitate positive behavior and attitude towards products. This research used cross-sectional survey explanatory method and structural equation modelling approach to test the hypothesis. A questionnaire was sent to 200 smartphone users in Bandung. Results indicate that self–congruence was a good predictor of user's brand attitude.
Analisis Faktor-Faktor Green Purchase Intention untuk Meningkatkan Potensi Lokal Usaha Tanaman Organic dan Ketahanan Pangan di Kota Bandung
Authors: Ratnawati Aryanti , Mansoni Louisisani
Published: April 2018

The intention of purchasing green products is the desire or expression of one's intention to commit to activities that support environmental friendliness, green purchase intention is influenced by several factors such Ecological Knowledge and Ecological Affect is everything related with the expression of emotions on the environment with a correlation of 3 factors: attention to self, concern for others, and attention to the environment.
The research method used in this research is the Survey method, while the type of research uses Causal Asosiative research with the indicator of the research level of consumer knowledge to the environment, the level of consumer affection to the environment, consumer interest towards the purchase of organic plants and the increase of local potential for organic plants in Bandung.The method of analysis used is multiple linear regression analysis is known to obtain the value Fcount 38.4196> F_tables 3.03 it can be interpreted that simultaneously factor-fator Ecological (Knowledge and Affect) have a significant influence on Green Purchase Intention. Based on the identification of Ecological factors and its effect on Green Purchase Intention, it can be seen that the influence of local potential increase in Bandung is t_count value 11, 160> t_table 1,683 because t_hitung> t_tabel it can be explained that Green Purchase Intention has an effect on increasing the Local Potential of Organic Plants in the city of Bandung.
Green purchase intention (X1) and local potential (X2) on food security in Bandung can be shown from the calculation coefficient of determination as follows by 0.46 That is, green purchase intention (X1) and local potential (X2) 46 % in increasing food security of green vegetable production (Y). while the remaining 54.0% is influenced by other factors that are not included into the research model.
SURVEY KENYAMANAN DAN KEAMANAN RUANG TERBUKA HIJAU (RTH) PUBLIK DI KOTA SAMARINDA
Authors: Rahmadi Muhamad Harry
Published: April 2018

Penelitian ini bertujuan untuk mengetahui tingkat kenyamanan dan keamanan Ruang Terbuka Hijau (RTH) Publik di Kota Samarinda. Metode penelitian yaitu dengan survey, data yang diambil dari masyarakat  yang memanfaatkan dan menikmati RTH Publik sebagai sumber informasi. Variabel instrument survey adalah kenyamanan dan kemananan dari vegetasi hijau dan fasilitas, pada 3 (tiga) lokus penelitian yaitu Teluk Lerong Garden, Mahakam Lampion Garden dan Taman Pintar. Hasil penelitian menemukan bahwa tingkat kenyamanan dan keamanan vegetasi hijau dan fasilitas yang sangat baik adalah Mahakam Lampion Garden dengan rata-rata presentase 79,5%, selanjutnya Taman Pintar dengan rata-rata persentase 47%, sedangkan Teluk Lerong Garden dengan tingkat kenyamanan dan keamanan vegetasi hijau dan fasilitas terendah dengan rata-rata presentase 35,5%. Faktor masalah rendahnya tingkat kenyamanan dan keamanan yang terjadi adalah kebersihan, pengelolaan parkir dan pemeliharaan serta pengelolaan dari Ruang Terbuka Hijau (RTH) Publik.
PENGEMBANGAN MODEL INOVASI DELIVERY SERVICE AKTA KELAHIRAN DI KOTA BANDUNG
Authors: Rejeki Putri Wulandari , Susanty Yunni
Published: April 2018

Bandung merupakan salah satu daerah yang telah berinovasi dalam hal pelayanan akta kelahiran. Dengan jumlah kepemilikan akta kelahiran yang baru mencapai 73,4% pada Mei 2016, Pemerintah Kota Bandung harus menentukan strategi agar cakupan penerbitan kutipan akta kelahiran dapat tercapai. Melalui Dinas Kependudukan dan Catatan Sipil (Disdukcapil), Pemerintah Kota Bandung melakukan upaya peningkatan kepemilikan akta kelahiran melalui inovasi Delivery Service Akta Kelahiran. Inovasi yang diinisiasi langsung oleh Walikota Bandung, Ridwan Kamil, bertujuan untuk memberikan kemudahan bagi masyarakat kota Bandung dalam memperoleh akta kelahiran melalui pelayanan jasa pengiriman akta kelahiran. Dalam implementasinya, inovasi pelayanan akta kelahiran ini belum dimanfaatkan secara optimal oleh masyarakat Kota Bandung. Melihat kenyataan ini, dibutuhkan berbagai macam strategi untuk pengembangan inovasi Delivery Service Akta Kelahiran di Kota Bandung.
PERSEPSI MENGENAI PROMOSI JABATAN STRUKTURAL PNS PEREMPUAN DI PEMERINTAH KOTA GUNUNGSITOLI
Authors: Sedarmayanti Sedarmayanti , Dakhi Gusti Nella Resna
Published: April 2018

Penelitian ini bertujuan untuk mengetahui dan menganalisis persepsi mengenai promosi PNS perempuan pada jabatan struktural di Pemerintah Kota Gunungsitoli. Aspek yang diteliti dalam penelitian ini adalah persepsi mengenai promosi jabatan struktural PNS perempuan yang terdiri dari persepsi internal dan persepsi eksternal. Penelitian ini dilakukan dengan menggunakan pendekatan penelitian kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan dengan cara wawancara mendalam, pengamatan terlibat, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa persepsi internal memiliki pengaruh yang lebih besar bagi PNS perempuan untuk dipromosikan pada jabatan struktural dibandingkan dengan persepsi eksternal. Hal ini disebabkan karena persepsi internal ini menempatkan PNS perempuan pada dua kondisi yang dilematis, yaitu sebagai ibu rumah tangga dan juga sebagai wanita karir (PNS). Sementara dari persepsi eksternal menunjukkan bahwa belum diberlakukannya Undang-Undang Nomor 5 Tahun 2014 tentang Aparatur Sipil Negara di Pemerintah Kota Gunungsitoli dan budaya patriarki yang melekat kuat di masyarakat menjadi faktor dominan yang mempengaruhi peluang PNS perempuan untuk dipromosikan pada jabatan struktural di Pemerintah Kota Gunungsitoli
ANALISIS SIKAP DAN KECENDERUNGAN PERILAKU PEGAWAI NEGERI BERKENAAN DENGAN PENERAPAN SISTEM PENGELOLAAN APARATUR BERBASIS KOMPETENSI
Authors: King Rachmat Pratama
Published: April 2018

Untuk mewujudkan aparatur yang profesional, produktif dan handal dalam menjalankan tata kelola pemerintahan serta mampu memberikan pelayanan publik yang terbaik kepada masyarakatPemerintah Republik Indonesia menetapkan Undang-Undang Nomor 5 Tahun 2014 tentang Aparatur Sipil Negara.Namun sejak ditetapkan, dalam proses penerapannya berkembang pernyataan-pernyataan yang bernada negatif dan pesimis dari aparatur yang meragukan terlaksananya sistem tersebut. Penelitian ini bertujuan untuk mengeksplorasi dan mengkajisikapsertakecenderungan perilakudari Pegawai Negeri Sipil di lingkungan Sekretariat Daerah Kabupaten Kapuas dalam menanggapipenerapan sistem pengelolaan aparatur berbasis kompetensi.Penelitian ini menggunakan pendekatan metode campuran yang menggabungkan antara pendekatan kuantitatif dan kualitatif. Sedangkan dengan pendekatan teoritis menggunakan konsep Theory of Planned Behaviordengan lokus penelitian pada Sekretariat Daerah Kabupaten Kapuas. Dari hasil penelitian terungkap bagaimana dinamika sikap dan kecenderungan perilaku seluruh pegawai negeri di Lingkungan Sekretariat Daerah Kabupaten Kapuas terhadap penerapan sistem manajemen aparatur berbasis kompetensi beserta faktor-faktor yang mempengaruhinya dan dari dinamika sikap dan kecenderungan perilaku PNS ditemukan persepsi negatif dari beberapa faktor pembentuk yang memiliki potensi untuk melemahkan sikap dan kecenderungan perilaku pegawai negeri kepada penerapan sistem tersebut.Berdasarkan temuan hasil penelitian, untuk mempertahankan dan menguatkan dukungan dari PNS terhadap penerapan manajemen kompetensi dapat dilakukan dengan melalui berbagai kebijakan untuk mendorong optimalisasi dan penguatan komitmen dan peran aktif pimpinan dalam mendorong penerapan sistem manajemen kompetensi
FAKTOR PENENTU KEPUTUSAN NASABAH MUSLIM DAN NON MUSLIM DALAM MEMILIH JASA BANK SYARIAH DI KOTA SURABAYA
Authors: Herawati Andry , Listyawati Liling
Published: April 2018

Keberadaan bank syariah tidak hanya untuk masyarakat muslim tetapi masyarakat non muslim juga sudah mulai menggunakannya. Kedua nasabah tersebut tentunya mempunyai alasan-alasan tersendiri dalam keputusan memilih jasa bank syariah.  Penelitian ini bertujuan mendiskripsikan perilaku nasabah dan mengidentifikasi faktor-faktor penentu keputusan nasabah muslim dan non muslim dalam memilih bank syariah di Kota Surabaya. Teknik analisis yang digunakan untuk mencapai tujuan penelitian adalah analisis statistik deskriptif dan analisis faktor. Sampel diambil dengan teknik nonprobability sampling dengan sampling aksidental sebanyak 150 nasabah bank syariah yang tersebar di lima wilayah kota Surabaya. Hasil penelitian menunjukkan masih ada nasabah muslim yang menggunakan bank syariah sekaligus juga bank konvensional, sebaliknya ada nasabah non muslim yang hanya menggunakan bank syariah saja. Sedangkan berdasarkan faktor loading dari analisis faktor ditemukan bahwa untuk nasabah muslim, varibel daya tarik fisik (eksterior & interior) lebih cenderung menjadi pertimbangan penting daripada variabel yang lain, sedangkan pada nasabah non muslim variabel fasilitas komputer, ATM, Phone Plus yang memuaskan lebih menjadi pertimbangan utamanya. Direkomendasikan bank syariah hendaknya mendiferensiasikan produk yang unik, dipromosikan lebih informatif, melakukan personal selling dengan menggandalkan personel yang memahami produk knowledge bank syariah, dan berfokus pada service excellence dengan mengembangkan fasilitas pelayanan.
REWARD AND PUNISHMENT PROJECT APPROACH: Model development and pilot study
Authors: Rahman Abdul
Published: April 2018

Tax sanctions are vital for tax system to ensure tax laws to be obeyed. Despite the importance of tax sanctions, low feedbacks and law enforcement may limit the effectiveness of a tax system and reducing trust on the government. Therefore, the role of public officials in law enforcement is important. However, studies related to the role of tax sanction and public official are dearth. One of them is the study focusing taxpayers employed in public sectors. This study highlighted the tax sanction as the lowest assessment and effect on tax compliance. Then, the study conducted recommended the reward and punishment as a notion of other form of tax sanctions. This paper focuses on the development of model of reward and punishment based on the Project Design Matrix (PDM) by the steps involving problem analysis, objective analysis, generating project design matrix. The developed project provides a foundation for government and for future studies regarding reward and punishment in the tax sanction framework.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PBB P2 DI KOTA TEBING TINGGI PROVINSI SUMATERA UTARA
Authors: Simanungkalit Tara Bunga
Published: April 2018

Kepatuhan wajib pajak merupakan salah satu hal penting yang harus diperhatikan dalam upaya pengoptimalan penerimaan pajak. Terdapat beberapa faktor yang dapat mempengaruhi kepatuhan wajib pajak seperti kondisi sistem administrasi perpajakan, pelayanan pada wajib pajak, tarif pajak, pemeriksaan pajak, penegakan hukum pajak dan pengetahuan pajak. Penulis melakukan pengujian apakah faktor-faktor tersebut memiliki pengaruh terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB P2) di Kecamatan Bajenis.  Tujuan Penelitian ini untuk menemukan alternatif solusi atas belum tercapainya target PBB P2 di Kecamatan Bajenis sejak tahun 2013-2015. Selain itu, penelitian ini juga mengidentifikasi  berapa besar keterkaitan faktor-faktor tersebut terhadap kepatuhan wajib Pajak PBB P2 di Kecamatan Bajenis. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif analisis faktor. Hasil penelitian menunjukkan enam  komponen tersebut memiliki korelasi yang kuat terhadap kepatuhan wajib pajak PBB P2. Ditemui beberapa hambatan dalam kepatuhan wajib pajak seperti: belum adanya Standar operasional prosedur (SOP) dan Standar pelayanan minimal (SPM), minimnya pengetahuan wajib pajak, minimnya pemeriksaan terhadap wajib pajak tidak patuh, dan penegakan hukum pajak yang belum mampu menyentuh wajib pajak tidak patuh secara merata.
Frequency and characteristics associated with inherited thrombophilia in patients with intracranial dural arteriovenous fistula
Authors: LaHue Sara C. , Kim Helen , Pawlikowska Ludmila , Nelson Jeffrey , Cooke Daniel L. , Hetts Steven W. , Singh Vineeta
Published: April 2018

OBJECTIVE

The pathogenesis of dural arteriovenous fistulas (DAVFs) remains poorly defined. Prior studies on thrombophilia as a risk factor for DAVF development are limited by small sample sizes and poor generalizability.

METHODS

In this longitudinal observational study, all patients with intracranial DAVFs evaluated at the University of California, San Francisco from December 1994 through April 2014 were identified. After obtaining patient consent, 3 thrombophilic mutations, factor V Leiden (rs6025), MTHFR (rs1801133), and prothrombin G20210A, were genotyped. The authors evaluated the association of thrombophilia status (presence of any thrombophilic mutation) and clinical and angiographic characteristics using either a 2-sample t-test or Fisher’s exact test.

RESULTS

A total of 116 patients with diagnosed intracranial DAVFs were included in the study. Twenty-five (22%) patients met criteria for thrombophilia. Focal neurological deficits tended to occur more frequently in the thrombophilia group (78% vs 57%, p = 0.09). Angiographic characteristics of DAVFs, including high-risk venous flow pattern, multiplicity of DAVF, and the presence of venous sinus thrombosis, did not differ significantly between the 2 groups but tended to be more common in the thrombophilic than in the nonthrombophilic group.

CONCLUSIONS

This study is one of the largest of thrombophilia and DAVF to date. The frequency of mutations associated with thrombophilia in this study was higher than that in the general population.
Barriers to participation in global surgery academic collaborations, and possible solutions: a qualitative study
Authors: Fallah Parisa Nicole , Bernstein Mark
Published: April 2018

OBJECTIVE

There is a global lack of access to surgical care, and this issue disproportionately affects those in low- and middle-income countries. Global surgery academic collaborations (GSACs) between surgeons in high-income countries and those in low- and middle-income countries are one possible sustainable way to address the global surgical need. The objective of this study was to examine the barriers to participation in GSACs and to suggest ways to increase involvement.

METHODS

A convenience sample of 86 surgeons, anesthesiologists, other physicians, residents, fellows, and nurses from the US, Canada, and Norway was used. Participants were all health care providers from multiple specialties and multiple academic centers with varied involvement in GSACs. More than half of the participants were neurosurgeons. Participants were interviewed in person or over Skype in Toronto over the course of 2 months by using a predetermined set of open-ended questions. Thematic content analysis was used to evaluate the participants’ responses.

RESULTS

Based on the data, 3 main themes arose that pointed to individual, community, and system barriers for involvement in GSACs. Individual barriers included loss of income, family commitments, young career, responsibility to local patients, skepticism of global surgery efforts, ethical concerns, and safety concerns. Community barriers included insufficient mentorship and lack of support from colleagues. System barriers included lack of time, minimal academic recognition, insufficient awareness, insufficient administrative support and organization, and low political and funding support.

CONCLUSIONS

Steps can be taken to address some of these barriers and to increase the involvement of surgeons from high-income countries in GSACs. This could lead to a necessary scale-up of global surgery efforts that may help increase worldwide access to surgical care.
The relationship of older age and perioperative outcomes following thoracolumbar three-column osteotomy for adult spinal deformity: an analysis of 300 consecutive cases
Authors: Lau Darryl , Osorio Joseph A. , Deviren Vedat , Ames Christopher P.
Published: April 2018

OBJECTIVE

Three-column osteotomies are increasingly being used in the elderly population to correct rigid spinal deformities. There is hesitation, however, in performing the technique in older patients because of the high risk for blood loss, longer operative times, and complications. This study assesses whether age alone is an independent risk factor for complications and length of stay.

METHODS

All patients with thoracolumbar adult spinal deformity (ASD) who underwent 3-column osteotomy (vertebral column resection or pedicle subtraction osteotomy) performed by the senior author from 2006 to 2016 were identified. Demographics, clinical baseline, and surgical details were collected. Outcomes of interest included perioperative complication, ICU stay, and hospital stay. Bivariate and multivariate analyses were used to assess the association of age with outcomes of interest.

RESULTS

A total of 300 patients were included, and 38.3% were male. The mean age was 63.7 years: 10.3% of patients were younger than 50 years, 36.0% were 50–64 years, 45.7% were 65–79 years, and 8.0% were 80 years or older. The overall mean EBL was 1999 ml. The overall perioperative complication rate was 24.7%: 18.0% had a medical complication and 7.0% had a surgical complication. There were no perioperative or 30-day deaths. Age was associated with overall complications (p = 0.002) and medical-specific complications (p < 0.001); there were higher rates of overall and medical complications with increased age: 9.7% and 6.5%, respectively, for patients younger than 50 years; 16.7% and 10.2%, respectively, for patients 50–64 years; 31.4% and 22.6%, respectively, for patients 65–79 years; and 41.7% and 41.7%, respectively, for patients 80 years or older. However, after adjusting for relevant covariates on multivariate analysis, age was not an independent factor for perioperative complications. Surgical complication rates were similar among the 4 age groups. Longer ICU and total hospital stays were observed in older age groups, and age was an independent factor associated with longer ICU stay (p = 0.028) and total hospital stay (p = 0.003). ICU stays among the 4 age groups were 1.6, 2.3, 2.0, and 3.2 days for patients younger than 50 years, 50–64 years, 65–79 years, and 80 years or older, respectively. The total hospital stays stratified by age were 7.3, 7.7, 8.2, and 11.0 days for patients younger than 50 years, 50–64 years, 65–79 years, and 80 years or older, respectively.

CONCLUSIONS

Older age was associated with higher perioperative complication rates, but age alone was not an independent risk factor for complications following the 3-column osteotomy for ASD. Comorbidities and other unknown variables that come with age are likely what put these patients at higher risk for complications. Older age, however, is independently associated with longer ICU and hospital stays.
Histopathological features predictive of local control of atypical meningioma after surgery and adjuvant radiotherapy
Authors: Chen William C. , Magill Stephen T. , Wu Ashley , Vasudevan Harish N. , Morin Olivier , Aghi Manish K. , Theodosopoulos Philip V. , Perry Arie , McDermott Michael W. , Sneed Penny K. , Braunstein Steve E. , Raleigh David R.
Published: April 2018

OBJECTIVE

The goal of this study was to investigate the impact of adjuvant radiotherapy (RT) on local recurrence and overall survival in patients undergoing primary resection of atypical meningioma, and to identify predictive factors to inform patient selection for adjuvant RT.

METHODS

One hundred eighty-two patients who underwent primary resection of atypical meningioma at a single institution between 1993 and 2014 were retrospectively identified. Patient, meningioma, and treatment data were extracted from the medical record and compared using the Kaplan-Meier method, log-rank tests, multivariate analysis (MVA) Cox proportional hazards models with relative risk (RR), and recursive partitioning analysis.

RESULTS

The median patient age and imaging follow-up were 57 years (interquartile range [IQR] 45–67 years) and 4.4 years (IQR 1.8–7.5 years), respectively. Gross-total resection (GTR) was achieved in 114 cases (63%), and 42 patients (23%) received adjuvant RT. On MVA, prognostic factors for death from any cause included GTR (RR 0.4, 95% CI 0.1–0.9, p = 0.02) and MIB1 labeling index (LI) ≤ 7% (RR 0.4, 95% CI 0.1–0.9, p = 0.04). Prognostic factors on MVA for local progression included GTR (RR 0.2, 95% CI 0.1–0.5, p = 0.002), adjuvant RT (RR 0.2, 95% CI 0.1–0.4, p < 0.001), MIB1 LI ≤ 7% (RR 0.2, 95% CI 0.1–0.5, p < 0.001), and a remote history of prior cranial RT (RR 5.7, 95% CI 1.3–18.8, p = 0.03). After GTR, adjuvant RT (0 of 10 meningiomas recurred, p = 0.01) and MIB1 LI ≤ 7% (RR 0.1, 95% CI 0.003–0.3, p < 0.001) were predictive for local progression on MVA. After GTR, 2.2% of meningiomas with MIB1 LI ≤ 7% recurred (1 of 45), compared with 38% with MIB1 LI > 7% (13 of 34; p < 0.001). Recursive partitioning analysis confirmed the existence of a cohort of patients at high risk of local progression after GTR without adjuvant RT, with MIB1 LI > 7%, and evidence of brain or bone invasion. After subtotal resection, adjuvant RT (RR 0.2, 95% CI 0.04–0.7, p = 0.009) and ≤ 5 mitoses per 10 hpf (RR 0.1, 95% CI 0.03–0.4, p = 0.002) were predictive on MVA for local progression.

CONCLUSIONS

Adjuvant RT improves local control of atypical meningioma irrespective of extent of resection. Although independent validation is required, the authors’ results suggest that MIB1 LI, the number of mitoses per 10 hpf, and brain or bone invasion may be useful guides to the selection of patients who are most likely to benefit from adjuvant RT after resection of atypical meningioma.
Pilot study of intracranial venous physiology in craniosynostosis
Authors: Cornelissen Martijn J. , de Goederen Robbin , Doerga Priya , Cuperus Iris , van Veelen Marie-Lise , Lequin Maarten , Govaert Paul , Mathijssen Irene M. J. , Dudink Jeroen , Tasker Robert C.
Published: April 2018

OBJECTIVE

In addition to craniocerebral disproportion, other factors, such as Chiari malformation type I, obstructive sleep apnea, and venous outflow obstruction, are considered to have a role in the occurrence of intracranial hypertension in craniosynostosis. This pilot study examined cerebral venous flow velocity to better characterize the complex intracranial venous physiology of craniosynostosis.

METHODS

The authors performed a prospective cohort study of craniosynostosis patients (n = 34) referred to a single national (tertiary) craniofacial unit. Controls (n = 28) consisted of children who were referred to the unit’s outpatient clinic and did not have craniosynostosis. Transfontanelle ultrasound scans with venous Doppler flow velocity assessment were performed at the first outpatient clinic visit and after each surgery, if applicable. Mean venous blood flow velocities of the internal cerebral vein (ICVv) and the superior sagittal sinus (SSSv) were recorded and blood flow waveform was scored.

RESULTS

Preoperatively, SSSv was decreased in craniosynostosis patients compared with controls (7.57 vs 11.31 cm/sec, p = 0.009). ICVv did not differ significantly between patients and controls. Postoperatively, SSSv increased significantly (7.99 vs 10.66 cm/sec, p = 0.023). Blood flow waveform analyses did not differ significantly between patients and controls.

CONCLUSIONS

Premature closure of cranial sutures was associated with decreased SSSv but not ICVv; indicating an effect on the superficial rather than deep venous drainage. Further Doppler ultrasound studies are needed to test the hypothesis that at an early stage of craniosynostosis pathology SSSv, but not pulsatility, is abnormal, and that abnormality in both SSSv and the superficial venous waveform reflect a more advanced stage of evolution in suture closure.
The Korteweg-de Vries equation on the quarter plane with asymptotically t-periodic data via the Fokas method
Authors: Moon Byungsoo , Hwang Guenbo
Published: April 2018

We study the Korteweg-de Vries equation posed on the quarter plane with asymptotically t-periodic boundary data for large [Formula: see text]. We derive an expression for the Dirichlet to Neumann map to all orders in the perturbative expansion of a small [Formula: see text] in the case of the asymptotically periodic boundary data. More precisely, we show that if the unknown Neumann boundary data are asymptotically periodic for large t in the sense that [Formula: see text] and [Formula: see text] tend to periodic functions [Formula: see text] and [Formula: see text] for large t, respectively, then the periodic functions [Formula: see text] and [Formula: see text] can be characterized in terms of the given asymptotically periodic Dirichlet boundary datum [Formula: see text]. Moreover, we determine effectively the Fourier coefficients of the functions [Formula: see text] and [Formula: see text] by solving a certain recursive algebraic equations.
Gausson dynamics for logarithmic Schrödinger equations
Authors: Ardila Alex H. , Squassina Marco
Published: April 2018

In this paper we study the validity of a Gausson (soliton) dynamics of the logarithmic Schrödinger equation in presence of a smooth external potential.
Heparin Modulates the Kinetics of Zinc-Induced Aggregation of Amyloid-β Peptides
Authors: Radko Sergey P. , Khmeleva Svetlana A. , Mantsyzov Alexey B. , Kiseleva Yana Y. , Mitkevich Vladimir A. , Kozin Sergey A. , Makarov Alexander A.
Published: April 2018

Zinc-induced aggregation of amyloid-β peptides (Aβ) is considered to contribute to the pathogenesis of Alzheimer’s disease. While glycosaminoglycans (GAGs) that are commonly present in interneuronal space are known to enhance Aβ self-aggregation in vitro, the impact of GAGs on the formation of zinc-induced amorphous Aβ aggregates has not yet been thoroughly studied. Here, employing dynamic light scattering, bis-ANS fluorimetry, and sedimentation assays, we demonstrate that heparin serving as a representative GAG modulates the kinetics of zinc-induced Aβ42 aggregation in vitro by slowing the rate of aggregate formation and aggregate size growth. By using synthetic Aβ16 peptides to model the Aβ metal-binding domain (MBD), heparin was found to effectively interact with MBDs in complex with zinc ions. We suggest that heparin adsorbs to the surface of growing zinc-induced Aβ42 aggregates via electrostatic interactions, thus creating a steric hindrance that inhibits further inclusion of monomeric and/or oligomeric zinc-Aβ42 complexes. Furthermore, the adsorbed heparin can interfere with the zinc-bridging mechanism of Aβ42 aggregation, requiring the formation of two zinc-mediated interaction interfaces in the MBD. As revealed by computer simulations of the zinc-Aβ16 homodimer complexed with a heparin chain, heparin can interact with the MBD via polar contacts with residues Arg-5 and Tyr-10, resulting in a conformational rearrangement that hampers the formation of the second zinc-mediated interaction in the MBD interface. The findings of this study suggest that GAGs, which are common in the in vivo macromolecular environment, may have a substantial impact on the time course of zinc-induced Aβ aggregation.
Chelating energetic material Zn(SCZ)2(H2O)2·2HTNR with semicarbazide as ligand and styphnic acid as counterion
Authors: Zhang Rui , Tong Wen-Chao , Wang Yan-Lan , Liu Jian-Chao , Yang Li
Published: April 2018

A novel nitrogen and oxygen rich chelating energetic material (CEM) Zn(SCZ)2(H2O)2·2HTNR (1, SCZ = semicarbazide, TNR = styphnic acid) was prepared and characterized by elemental analysis, IR spectra and differential scanning calorimetry (DSC). Its crystal structure was determined through X-ray single crystal diffraction at 153(2) K. The crystal belongs to triclinic. Space group is P-1 with crystal parameters of the unit cell dimensions: a = 0.8284(2) nm, b = 1.1848(4) nm, c = 1.3411(4) nm, α = 99.617(4)°, β = 92.593(4)°, γ = 97.148(4)°, V = 1.2642(6) nm3, Z = 2 and D c =1.943 g·cm–3. The kinetic parameters of the first exothermic process of 1 were studied by the Kissinger’s method and Ozawa-Doyle’s method. Sensitivity tests revealed that 1 is insensitive to mechanical stimuli. Energy of combustion and enthalpy of formation of 1 were calculated.
Silica based aerogel synthesis from fly ash and bottom ash: The effect of synthesis parameters on the structure
Authors: Karamahmut Mermer Nevin , Piskin Sabriye
Published: April 2018

This research aims to demonstrate the synthesis of silica based hydrophobic aerogel from fly ash, bottom ash and the pure silica source, tetraethyl orthosilicate (TEOS). The silica solutions were obtained from the fly ash and bottom ash by alkali fusion reaction, and the synthesis of materials was based on the base-catalyzed sol-gel process. The unreacted materials were removed by washing with hexane and the drying step was carried out with the ambient pressure drying method, which is safer, cheaper and more environmentally friendly. The modification process for the hydrophobic aerogel was completed during the synthesis step, with no further hydrophobization being performed. Characterization of the synthesis samples was achieved by using Fourier transform infrared spectroscopy (FT-IR), contact angle and density measurements. X-ray diffractometer (XRD), differential thermal analysis and thermogravimetry (DTA-TG) and N2 adsorption/desorption analyses were also performed for optimum samples.
Numerical Modelling and Optimization of Dry Orthogonal Turning of Al6061 T6 Alloy
Authors: Sumesh Chathakudath Sukumaran , Ramesh Ajith
Published: April 2018

In this paper, the influence of machining parameters, Cutting Speed, Feed Rate, and Depth of cut, on surface finish during dry orthogonal turning of Al 6061 – T6 alloy, is studied using the response surface methodology (RSM). This paper proposes a unique way to predict the surface finish in turning, using the effective plastic strain (PEEQ) values obtained from the simulations. A comprehensive finite element model was proposed to predict the surface finish accurately, by correlating the variance of the PEEQ. The Johnson-Cook damage model is used to define the damage criteria and Johnson-Cook material model is used to explain the material constitutive behavior. A dynamic, explicit method is used along with the Adaptive Lagrangian-Eulerian (ALE) method to predict material flow accurately. The influence of machining parameters was studied by assuming Central Composite Design (CCD). The output response, PEEQ, was fitted into analytical quadratic polynomial models using regression analysis, which shows that feed rate was the most dominant factor for PEEQ than the other parameters considered in this study. Using the individual desirability function method, the objective, optimal setting of the machining parameters was obtained for better surface finish.
Weight Function Approach for Semi Elliptical Crack at Blade Mounting Locations in Steam Turbine Rotor System
Authors: Prasad Damarla Kiran , Ramana Kavuluri Venkata , Rao Nalluri Mohan
Published: April 2018

This paper presents analysis of stress intensity factors at blade mounting locations of steam turbine rotor system. General expressions for the stresses induced in a rotating disc are derived and these equations are applied to steam turbine rotor disc. It is observed that the radial stress increases instantly at blade mounting location which indicates the probability of crack initiation and growth. A semi elliptical crack is considered at that location and weight function approach is used to determine the stress intensity factors. The results are validated with the influence coefficient approach. The differences of present approach with influence coefficient approach are less than 3 %. Hence the present approach is suitable for determination of stress intensity factors in a semi elliptical crack at blade mounting locations of a steam turbine rotor disc.
Prevalence of Risk Factors of non-communicable Diseases in an Adult Population of Rural Bangladesh
Authors: Banik Palash Chandra , Zaman M Mostafa , Ahmed Jasimuddin , Choudhury Sohel Reza , Moniruzzaman Mohammad
Published: April 2018

Background:A community based survey was carried out to determine the distribution of major noncommunicable diseases risk factors as well as to explore the detection and treatment rate of diabetes mellitus and hypertension in rural adult population of Bangladesh.Methods: The survey was done in2006 among 545 individualsaged 25 to 64 years randomly drawn from a village (Ekhlaspur under Chandpur district) of Bangladesh. Information on diet, physical activity, alcohol and tobacco, and treatment history for hypertension and diabetes were collected. Height, weight, waist circumference, blood pressure, capillary blood glucose and total cholesterol were measured.Results: There were 269 men and 276 women with the mean age of 43.9 years (standard deviation, 11.6 years). Six in ten (62.4%) of them used tobacco in some form (smoking or smokeless), 93.7% did not consume adequate fruits and vegetables (five servings or more), and 7.4% of them had low physical activity. More than 6% were overweight or obese (BMI ≥25kg/m2) and 10% had hypertension (blood pressure ≥140/ 90 mmHg or medication). Capillary blood measurement and history of medication combined provided a prevalence of 3.1% for diabetes while prevalence of hypercholesterolemia (≥240 mg/dL) was 2.9% based on capillary blood cholesterol level alone. Less than half of hypertensive and less than one-tenth diabetes subjects were receiving treatmentfor their respective conditions.Conclusions: Prevalence of noncommunicable diseases risk factorsis fairly high even in thisruralBangladeshi sample. Treatment rate for hypertension and diabetes is quite low. Interventionsshould address lifestyle changes and treatment of diabetes and hypertension.Cardiovasc. j. 2018; 10(2): 126-134
Foam Sclerotherapy and Laser Ablation of Varicose Veins: Newer Option in Bangladesh Perspective
Authors: Sarkar Motiur Rahman , Hosain Nazmul , Maruf Fazle , Chowdhury MA Quaiyum , Anisuzzaman - , Hossain GM Mokbul
Published: April 2018

Background: Varicose vein is one of the most common vascular conditions in the adult population. These are conventionally treated with surgical high ligation of Sapheno-femoral junction and stripping of Great Saphenous Vein (GSV) with multiple phlebectomy. The aim of this study was to highlight the technical considerations in performing endovenous laser ablation of varicose vein, understanding the importance and role of Duplex Machine and Tumescent anesthesia with evaluation of outcome.Methods: In this retrospective study we examined the records of 297 limbs of 220 patients operated at Vascular Care Centre at Dhaka, Bangladesh between October 2013 and October 2015. Among them 1 year follow up was performed in 118 patients. Patients were contacted through telephone calls and mobile SMSs with requests for follow up.Results: Vast majority of the patients had a smooth recovery. Significant pain was present in only 10% of patients for 1week after laser therapy and 3% of patients noted bruising in thigh for 2 weeks. Among the 118 patients who reported for follow up at 12 months, 113 (96%) showed effective persistent occlusion of GSV.Conclusion: EVLA of varicose vein is gaining popularity day by day in Bangladesh. It has become established as a safe and effective treatment option for varicosities caused by GSV incompetence. Foam sclerotherapy with Sodium tetradecyl sulphate replacing the multiple phlebectomy may be a suitable adjunct. Quick return to normal activities, fewer wound infections, less leg pain and leg bruising are strongly associated with these endovenous techniques compared with Saphenous vein stripping.Cardiovasc. j. 2018; 10(2): 140-144
Prediction of Reperfusion and Infarct Related Artery Patency after Thrombolysis in Acute Anterior Myocardial Infarction by Degree of P Wave Dispersion on ECG
Authors: Khan Md Monir Hossain , Rahman Md Afzalur , Majumder Abdullah Al Shafi , Hussain Khondker Shaheed , Rahman Md Toufiqur , Haque Md Monsurul , Ullah Mohammad , Siddiqui Mohammad Khalilur Rahman , Islam Md Sariful , Rahman Md Azijur
Published: April 2018

Background: Early detection IRA patency following thrombolytic therapy is of great importance in terms of prognosis and identification of candidates for rescue percutaneous coronary intervention (PCI). P wave dispersion (PWD), a new parameter measured before and after thrombolytic therapy is supposed to predict successful reperfusion in patients with anterior acute myocardial infarction (AMI).Methods: 132 patients were selected and divided into two groups on the basis of ST Segment resolution (STR) after 120 minutes of thrombolysis. Group I: patients with STR >70%; Group II: patients with STR < 70%. P wave dispersion was measured in both groups before and after thrombolysis. All patients underwent coronary angiography (CAG). IRA was considered patent if TIMI flow grade was e”2.Results: It was observed that diabetes mellitus and dyslipidemia were significantly higher in group II patients (p=0.04 and p=0.03, respectively). PWD before thrombolysis (PWD0) and 90 minutes after thrombolysis (PWD90) in both groups were statistically insignificant (p=0.45 and p=0.19, respectively). The mean level of PWD120 was statistically significant (p=0.001). After multivariate regression analysis PWD120 was found to be the significant predictor of IRA patency (OR = 1.101; 95% CI = 1.012 – 1.240; p = 0.01).Conclusion: P wave dispersion in patients receiving thrombolytic therapy can be a predictor of successful reperfusion and patent IRA. PWD values, in combination with other reperfusion parameters, can contribute to the identification of rescue PCI candidates.Cardiovasc. j. 2018; 10(2): 158-163