bluuebunny/crossref_metadata_2025 huggingface dataset:
Avaliação da segurança da informação em sistemas contábeis
Authors: Gomes Eendrik Lima , Silva Karrario Ferreira da , Biazoto Sibele Letícia R de O.
Published: September 2019

O objetivo deste trabalho é avaliar a segurança da informação em sistemas contábeis utilizados nos escritórios de contabilidade sob a ótica do contador. Para tanto, a pesquisa foi realizada por meio do método survey, utilizando questionário como instrumento da pesquisa, com 10 (dez) questões e 3 (três) alternativas: sem adequação, parcialmente adequado e adequado. A aplicação do survey se deu pela sua aplicabilidade em estudos descritivos, e sua utilização ocorre quando se tem por finalidade responder sobre incidência, distribuição e relação entre determinadas características da população. O objetivo geral consiste em avaliar a segurança da informação em sistemas contábeis sob a ótica do contador em escritório de contabilidade. Os resultados foram que a maioria das respostas ao questionário foi dada como parcialmente adequadas.
Evidenciação do valor justo: um estudo comparativo nas companhias que negociam ações no Brasil e nos Estados Unidos
Authors: Meyer Kauany , Souza Orientadora: Maíra Melo de
Published: September 2019

Considerando a importância da mensuração do valor justo e a existência de companhias brasileiras que negociam ações na Bolsa de Valores Brasil, Bolsa, Balcão (B3) e na Bolsa de Valores de Nova Iorque (NYSE), estando obrigadas a apresentar as Demonstrações Financeiras Padronizadas (DFPs/Brasil) e o Formulário 20-F (Estados Unidos), encontrou-se a necessidade de se estudar como as 23 empresas brasileiras de capital aberto com ações da NYSE, em 2016, evidenciaram suas informações a respeito do valor justo para os dois países distintos. O objetivo desta pesquisa é comparar a evidenciação do valor justo nas companhias que negociam ações no Brasil e emitem ADRs nos Estados Unidos. Para isto, foram analisados os instrumentos financeiros, propriedades para investimento e os ativos biológicos. A pesquisa é descritiva, qualitativa e com obtenção dos dados de forma documental. Os resultados demonstram que 79% dos valores dos ativos analisados foram evidenciados de forma semelhante nos demonstrativos publicados nos dois países. Todavia, foram identificadas divergências em algumas companhias quanto à divulgação de valores e níveis de hierarquia usados na mensuração do valor justo que foram evidenciados de forma diferente nas DFPs e no Formulário 20-F do mesmo ano e para os mesmos ativos.
A influência do programa Nota Fiscal Goiana no combate à sonegação fiscal em micros e pequenas empresas
Authors: Wiesner Rodrigo , Alexandre Orientador Murilo Morais
Published: September 2019

O presente estudo propôs-se a identificar os reflexos do programa Nota Fiscal Goiana no combate à sonegação fiscal em micros e pequenas empresas. Para a pesquisa, foram utilizados o método indutivo, com fontes de dados bibliográficos e documental, e a legislação pertinente. Além disso, por meio de entrevista via e-mail com o coordenador do programa, foi possível obter dados estatísticos, juntamente com as informações divulgadas no portal e via site da Sefaz-GO. Os resultados indicam um potencial incremento na fiscalização da sonegação ao inserir o cidadão como o agente que cobra das empresas a emissão dos documentos fiscais obrigatórios. Porém, a participação da população e a quantidade de documentos processados ainda são muito reduzidas. Devido à escassez de estudos específicos no recorte do tema, contribuiu-se para vislumbrar um panorama e diagnóstico do programa em seu terceiro ano de execução. Sem a adesão da população, o objetivo principal do programa, que é a conscientização do cidadão quanto à importância de solicitar o documento fiscal para que ele cumpra a sua função social, nunca será realmente alcançado. Entretanto, recomenda-se que novos estudos sejam realizados, inclusive por parte do Estado de Goiás, que precisa conhecer sua eficiência e viabilidade econômica.
Lei da Inovação Tecnológica e Lei do Bem: qual o papel efetivo de fomento à inovação e à pesquisa no Brasil?
Authors: Guedes Thamara Jardim Santos , Mário Orientador Poueri Do Carmo
Published: September 2019

Resumo

Para estimular o P&D por parte das empresas, o Governo brasileiro adotou políticas de incentivo a inovação que englobam, entre outras coisas, o incentivo fiscal previsto na Lei n.º 11.196/2005 (Lei do Bem). Este trabalho buscou verificar os fatores que dificultam o processo de obtenção do incentivo fiscal da inovação tecnológica. Para tanto, foi realizada uma pesquisa para identificar os fatores que dificultam as empresas a utilizarem o citado incentivo. Os resultados apontam que a necessidade de investir em controles internos e a obtenção de lucro tributável são os fatores que mais dificultam no processo de utilização do incentivo.
The Scientific Achievements of the Science and Research Department of History Faculty of Taras Shevchenko National University of Kyiv (2016 – 2018)
Authors: Martynov Andrii , Mashevskyi Oleg , Khan Evgen
Published: September 2019

The article touches upon the research work of the Science and Research Department of Faculty of History of Taras Shevchenko National University of Kyiv within the framework of developing the scientific theme «Ukraine in the European historic processes: in search of the civilization choice» in 2016 – 2018.

During the research process, a wide range of source materials and innovative methods of research have been utilized to analyze the concepts of the European civilization’s evolution and to outline the specifics of Ukraine’s civilization belonging during different époques. The moments crucial for the following civilization development of Ukraine have been emphasized upon, the political and etc ideological background of the European choice has been given. The key factors of social and economic development in different époques have been outlined, the social and economic specifics of Ukraine and the historical background of shaping thereof have been analyzed. The article as well investigates the consequences of Ukraine being part of different political entities and the role of Ukrainians in social and economic development of European countries. The impact of the West upon the contemporary processes of transformation and the prospects of the European integration of Ukraine has been delivered. The article explores the role of culture of Ukraine in today’s Europe and its evolution given the external and internal factors. The influence of Ukrainian culture on the social development of European countries, in particular, states, which included Ukrainian lands, was analyzed. The cultural interactions of peoples and ethnic groups inhabiting Ukraine have been examined, the religious element of the social transformations has been inspected. The moral, cultural and religious features of people inhabiting different regions have been studied, the possible principles and methods of further strengthening of the Ukrainian political nation and the civil society reinforcement have been researched.

Basic scientific events held by the Science and Research Department of Faculty of History of Taras Shevchenko National University of Kyiv within the framework of developing the scientific theme, i.a. international conferences, scientific and methodic seminars, workshops, panel discussions, expert discussions etc. have been presented.
Régimen sancionatorio de la Superintendencia de Industria y Comercio por acuerdos anticompetitivos en Colombia.
Authors: Alarcón-Lora Andrés , Quintero-Lyons Josefina , Llamas-Bobadilla Leydy
Published: September 2019

Los acuerdos anticompetitivos representan un daño para la economía del país toda vez que afectan a los consumidores, puesto que tienen que pagar precios muy altos por sus productos. Con el transcurso del tiempo por su actualización normativa, Colombia ha logrado avanzar en materia de protección de libre competencia. A partir de la promulgación de la Ley 155 de 1959 (antes de la Constitución de 1991) se prohibió la realización de prácticas restrictivas de la Competencia. Posteriormente, con la expedición del Decreto 2153 de 1992, se reforzó la prohibición general señalada en la Ley referida, estableciendo las conductas que afectan la libre competencia y fijando los montos de las sanciones por incurrir en las mismas. Finalmente, en el año 2009, con la Ley 1340 se pretendió aumentar el efecto disuasivo sobre los potenciales carteles. En el presente artículo se analizó la incidencia de tuvo dicho aumento frente a los casos de carteles en Colombia durante los últimos años. Teniendo como objetivo principal de la investigación de esta institución jurídica, estudiar la estructura del régimen sancionatorio aplicable a los casos de carteles en Colombia, competencia que corresponde a Superintendencia de Industria y Comercio (SIC), a fin de proteger el derecho a la Libre Competencia en general y de los consumidores en particular. La misma concluyó, que las sanciones impuestas resultan ser disuasivas, adecuadas y proporcionales en algunos casos, a veces son insuficientes frente a beneficios del acuerdo anticompetitivo. La metodología utilizada fue cualitativa, con enfoque descriptivo y teórico.
Case report on Plummer Vinson syndrome
Authors: Vanam Chanukya , Thammisetty Durga Prasad
Published: September 2019

Plummer Vinson syndrome or Paterson-Brown-Kelly syndrome is a rare disorder is characterized by a triad of iron deficiency anemia, post-cricoid dysphagia and upper oesophageal web. This is a condition that is hypothesized to occur in people with long-term iron-deficiency anemia. It is more prevalent in females than in male patients. This disorder is characterized by iron deficiency anemia, post-cricoid dysphagia and oesophageal webs, symptoms typically progress over a period of six months and often include other systemic effects such as angular cheilitis, glossitis, and spooning of the fingernails. Here we report a case of 38 years female admitted in general medicine female with complaints of breathlessness and tightness of chest relieving after vomiting and had history of anemia, dysphagia insidious in onset and dysphagia associated with solid food over a year on examination patient was found to be gross pallor, angular cheilitis, spoon-shaped nails of fingers and toes. The lab findings were hemoglobin of 7.8 g/dl, serum ferritin levels 7.23 ng/ml, vitamin B12 175.2 pg/ml and upper oesophageal endoscopy revealed oesophageal web in the post-cricoid region. Treatment of Plummer Vinson syndrome includes iron supplementation followed by endotracheal dilation if necessary.
Pre-analytical errors in clinical chemistry laboratory of a tertiary care hospital
Authors: Prasad Priyanka , Kumar Rakesh , Kumari Rekha
Published: September 2019

Background: Pre-analytical errors account for up to 70% of all mistakes made in laboratory diagnostics, most of which arise from problems in patient preparation, sample collection, transportation, and preparation for analysis and storage. Pre-analytical errors influence the total error thus hindering TQM in laboratory, consequently decreasing the accuracy and reliability of the results generated. This study was conducted with the aim to determine nature and frequency of the occurrence of pre-analytical errors.Methods: This prospective analytical study was designed to evaluate the pre-analytical errors observed in a total of 13,892 out-patient and inpatient samples. Samples received for routine clinical chemistry analysis were screened for pre-analytical errors. Samples received for other investigations were excluded. We recorded all nonconformities and errors occurring over a 3-month period and corrective measures were suggested to minimise them. Laboratory personnel were asked to register rejections, and pre-analytical causes for rejection of ward as well as out-patient samples collected in the laboratory. Types of inappropriateness were evaluated as follows: hemolyzed, blood collection in wrong tubes, clotted blood, inappropriate timing of collection, improperly labelled samples, insufficient volume of specimen and lipemic samples.Results: A total of 13,892 samples from the outpatient department and in-house patients were received by our clinical biochemistry laboratory during the period from April 2019 to June 2019. Out of these 404 samples were found unsuitable for further processing. This accounted for 2.9% of all samples collected in the laboratory and pre-analytical errors were responsible for these samples to be rejected over a period of 3 months. Rejections arose as a result of the following reasons: 0.92% were rejected due to hemolysis; 0.58% were blood collected in wrong tubes; 0.55% were clotted blood; 0.26% had inappropriate timing of collection; 0.24% were mislabeled samples; 0.20% had insufficient sample quantity and 0.14% were lipemic samples.Conclusions: Of all the samples received in the lab, the overall percentage of rejection is 2.9%. Substantial number of samples undergo repeated testing because of rejection owing to pre-analytical errors. The efforts should be aimed to reduce the rates of rejected samples can provide to improve the quality of laboratory based health care processes.
Clinical and angiographic profile of symptomatic patients undergoing percutaneous transluminal coronary angioplasty and drug-eluting stent implantation
Authors: Bhupal V.S.R. , Kumar P. Sampath
Published: September 2019

Background: There are limited number of studies in India which have looked at this clinical and angiographic characteristic of the disease. Thus, this study was conducted to assess the clinical and angiographic profile of symptomatic patients who underwent percutaneous transluminal coronary angioplasty (PTCA) and drug-eluting stent (DES) implantation.Methods: This was an observational study conducted at a tertiary-care center in India between November 2014 and November 2015. A total of 106 consecutive patients who received either Cypher/Xience/BioMime stent presented with anginal symptoms were included in the study. Based on the type of stent received, patients were divided into two groups: (A) Limus group; (B) Paclitaxel group. Coronary angiogram was done in all the patients. Angioplasty data were collected from patient records. Angiographic profiles of the two groups were compared and analysed.Results: Among the 106 patients, 54 patients were included in the Limus group and 52 patients were included in the Taxus stent. De novo lesions were found to be significantly higher in the Limus group (40(74%), p = 0.06) whereas the in-stent restenosis was found to be significantly higher in the paclitaxel group (22(42.3%), p = 0.08). At follow-up, the incidence of death was 0% and no patients suffered by myocardial infarction. One (1.8%), two (3.8%) patients from the Limus and Paclitaxel groups had target vessel revascularization, respectively.Conclusions: Development of lesions in new areas rather than in-stent restenosis is the cause for angina in the majority of patients who underwent angioplasty presenting with anginal symptoms.
Grill Guys and Drive-Thru Girls: Discourses of Gender in Young People’s Part-Time Work
Authors: Sheppard Lindsay C. , Raby Rebecca , Lehmann Wolfgang , Easterbrook Riley
Published: September 2019

We engage with poststructural feminism to examine how 32 young workers in Ontario and British Columbia perceived, replicated, navigated, and challenged gendered discourses. We discuss three related emerging themes. First, girls positioned themselves and other girls who work as “go-getters,” resonating with “can-do” girlhood narratives. Second, many participants engaged in and embraced gender-typical work, while others raised critical, feminist concerns. Third, some participants experienced diversions from gender-typical work, and their reflections both reproduced and challenged dominant gender norms. We demonstrate that contradictory discourses of gender, gender inequality, and growing up shape young people’s early work experiences in multiple ways.
Study of Community Capacity Enhancement in Fire Disaster Mitigation in Kuta Alam Sub-District, Banda Aceh
Authors: Isfani Isfani , AB Ismail , Nizamuddin Nizamuddin
Published: September 2019

Kuta Alam Subdistrict is one of the subdistricts in the Banda Aceh city that has a risk of fire disasters. This is because this area is a residential area with a moderate category. Semi-permanent buildings and temporary constructions are still at high risk of fire often found in the area. Based on the results of interviews with the Banda Aceh Fire and Rescue Service, there were 27 fire incidents from 2014 to 2017, of which 12 houses were burned down, 2 schools, 3 office units, and 10 other public facilities affected by the fire. This research is needed to improve the ability of people to prevent and protect themselves, especially in pre-disaster conditions so that they can reduce the fire incidence. The community capabilities in fire disaster mitigation are the methods used in this study. Subdistrict consist of optimizing land use in city development, minimizing street parking, increasing green open space, increasing the ability of water sources and wet towel / clothes as a method of fire outage if there is a small fire at home, access information about procedures for firing and providing early warning, and must be able to evacuate to the designated location.
Study of Preparedness for the Aceh Disaster Management Agency in theof the Tsunami Disaster in Aceh Province
Authors: Harits Muhammad , Safitri Rini , Nizamuddin Nizamuddin
Published: September 2019

After the 2004 earthquake and tsunami in Aceh it changed the Indonesian government's perspective on disaster management in this country. In the past the government only reacted during emergency response and rehabilitation. However, after the tsunami in Aceh 2004, the government changed its mindset in terms of disaster management in Indonesia. After the issuance of Law Number 24 of 2007 concerning Disaster Management, the government then issued Presidential Regulation Number 8 of 2008 concerning the National Disaster Management Agency (BNPB). With the issuance of the Law and PERPRES it is hoped that disaster management activities in Indonesia can be carried out effectively and efficiently. BPBA is a working unit of Aceh that is formed to carry out tasks and functions in the context of disaster management in Aceh. BPBA with all its limited capacities starting from its establishment on June 22, 2010 has made every effort to carry out its main tasks and functions in carrying out disaster management services. This research was carried out in the Aceh Province with the scope of this research focused on analyzing human resource preparedness at the Aceh Disaster Management Agency (BPBA). This study uses descriptive research methods with qualitative and quantitative approaches. Data obtained through questionnaires and interviews will be used to explain the results obtained in this study. The population involved in this study were all human resources at the Aceh Disaster Management Agency, which amounted to 108 people. Of the total population, the number of respondents involved in data collection amounted to 52 people. Preparedness of BPBA employees in tsunami disaster management activities is ready, the results are based on measurements of variables of knowledge, attitudes, policies and guidelines, emergency response plans, tsunami early warnings and the level of preparedness of employees who are very ready to tackle tsunami disasters need to increase intensity and training continuously.
An Honest Discussion About Learning as a Bilingual Student in American Schools
Authors: Sclafani Chris
Published: September 2019

Bilingual students are a distinctive portion of the population of American schools. While encountering these students is not a rare occurrence, the type of instruction and assistance that is provided varies greatly from district to district. This professional memo highlights a series of open conversations with an adult bilingual learner. One is able to see the impact of school-related responses (or lack thereof) from his youth upon his later life.
Code-switching in Bilingual Society: A Case of Bima Family
Authors: Hidayaturrohman Hidayaturrohman
Published: September 2019

This research was aimed to find the use code switching in bilingual family, the reason motivating the family members do code switching in daily conversation and to find out the types of code switching. In collecting the data, I used a recording device to record the family conversation in natural setting. The collected data from the recorded conversation are transcribed into written form then I classified them into each type of code switching. Based on the data finding, I found that the factor triggering code switching in the family are, the speakers, interlocutors, and the presence of 3rd person. Moreover, there are three types of code switching found in the family conversation namely, tag switches, inter-sentential code switching, and intra-sentential code switching.
Tappan-Pelepai Woven Fabric, Social Status and Caring for Local Culture in a Multicultural Society at Lampung, Indonesia
Authors: Nurdin Bartoven Vivit , Damayanti Damayanti
Published: September 2019

This paper examines the tappan and pelepai woven fabric, a kind of woven cloth that shows the social status and position of a person in an ethnic group, as well as the preservation of the woven fabric in the Lampung Sanggi Unggak Museum which is now almost extinct. In fact, tappan woven fabric is an important symbol of identity for indigenous people of Lampung. Its extraordinary beauty is almost unrecognizable.The research method used is ethnography, by conducting in-depth interviews and engaging observations. The results of the study show that the tappan cloth was not known by the people of Lampung in general.However, one of the pioneers of local cultural preservation in the village of Sanggi Unggak Tanggamus, built a museum that collects various kinds of traditional objects, one of which is tappan cloth. The effort to preserve local culture is a form of concern of traditional leaders for extinction of Lampung culture, one of which is tappan cloth. The symbolic meaning becomes shifted or even extinct. This shows that this fabric attribute is a culture that is easy to change as indicated by Linton (1977) that there is a culture that is easy to change because it is no longer considered effective and efficient.
Management Analysis of Indonesian Petanque Federation Province (FOPI) Central Java in Supporting Sports Achievement in Indonesia
Authors: Saputra M.Fatchurrahman Bagus , Kristiyanto Agus , Doewes Muchsin
Published: September 2019

The background of this research is that sports development can be carried out from the regions or provinces as the spearhead in advancing national sports achievements. Central Java as one of the Provinces in Indonesia is a region that has considerable sports potential. Improving the performance of Central Java sports can be done by conducting superior sports studies. Petanque is a form of boules game which aims to throw an iron ball as close as possible to a wooden ball called a jack and the foot must be in a small circle. The Provincial Executive Board of the Indonesian Central Java Petanque Sports Federation (Central Java FOPI Pengprov) was officially inaugurated in 2016. Petanque sports is one of the new sports that is quite promising because the total number of numbers competed is quite a lot, namely 11 numbers under the athletics and swimming branches. There needs to be optimal guidance for petanque sports so that in the future it will develop further and can become one of the leading sports that has become a medal contributor in the National level championship for Central Java. The first fundamental effort carried out is by examining the supporting aspects of the achievements of petanque sports. The assessment must be comprehensive of all aspects that affect the performance of Central Java petanque sports, which are related to the components of the sporting achievement. These aspects include: (1) Describing the FOPI Central Java Organizational structure, (2) Identifying the Central Java FOPI recruitment system, (3) Describing the management of facilities and infrastructure of Central Java FOPI athletes, (4) Describing Central Java FOPI fund management, (5) Describe the management of the exercise in Central Java FOPI athletes.The research method used in this study is a qualitative and descriptive approach where the results of the study of the evaluation are expressed in words and this study focuses more on more in-depth, detailed and complete sentences. The data collection technique in this study consisted of three kinds, namely: (1) interview, (2) observation, (3) documentation In accordance with the aims and objectives in this study, to evaluate the implementation of the Central Java FOPI Pengprov program in this study using the CIPP model.The results of the research related to the analysis of FOPI Pengprov management in Central Java, in improving the achievements of athletes and coaches in the implementation are in accordance with the main tasks and functions but there are still shortcomings and weaknesses that must be corrected to achieve maximum goals.Thus it can be concluded Based on the results of the data analysis that has been determined, it was concluded that the Management of the Provincial Executive of the Sports Federation of Petanque Indonesia (Fopi) Central Java in Supporting Sports Achievements in Central Java has been going well.
A Study in Sumbawa Regency: Dissolution of Cooperatives According to The Indonesian Legal System
Authors: Junardi Nanda , H. Sidik Salim , Muhaimin Muhaimin
Published: September 2019

Based on the basic foundation of cooperatives, many cooperatives have sociologically been formed or established in Indonesia. Based on the data, the number of cooperatives that have been formed in Indonesia is 21,135 cooperatives. Moreover, the number of cooperatives in West Nusa Tenggara is 4,049 cooperatives consisting of cooperatives that are still active as many as 2,385 cooperatives and those that are inactive as many as 1,664 cooperatives. Meanwhile, the number of cooperatives in Sumbawa Regency is 394 cooperatives which include cooperatives that are still active as many as 209 cooperatives and those that are inactive as many as 185 cooperatives. This study aims to analyze and determine the dissolution factors of cooperatives in Sumbawa Regency. The results of this normative-empirical study showed that the dissolution factors of cooperatives in Sumbawa Regency were due to 3 (three) reasons: they did not hold a member meeting for 2 (two) consecutive years, members of cooperatives that made loans did not make payments so cooperatives cannot operate properly, and lack coordination between the cooperative members. The procedure for dissolving cooperatives based on Law No. 25 of 1992 is decided based on the decision of member meetings or government decisions. The decision to dissolve a cooperative by the government is carried out if there is evidence that a cooperative does not fulfill the provisions of Law No. 25 of 1992 in which its activities are contrary to public order and/ or morality and its survival is no longer expected.
Investigation of Utilizing Coffee Commodities toward Land Suitability, Case Study: Mane Village, Aceh Province
Authors: Akbar Muhammad , Karim Abubakar , Sugianto Sugianto
Published: September 2019

The characteristics of tropical forests in Indonesia produce various types of plants that can be used to improve the economic sector of the surrounding communities. The study is carried out on several suitable plants to be cultivated. Coffee plants such as Arabica Coffee (Coffea arabica) and Robusta coffee (Coffea Canephora) are one of them. It will be conducted to figure out whether coffee plants are sufficiently feasible to be cultivated especially in Mane Village, Aceh Province, which is the location of the research. Feasibility of coffee plants is reviewed from soil analysis based on the soil research center (1983), land suitability and slope class. The results show that coffee plants are feasible to be used as one of the potential cultivated commodities.
Rimpu: An Overview of Symbolic Meaning
Authors: Octavianingsih Suryani
Published: September 2019

The paper is aimed at describing the symbolic meaning of Rimpu [ways of covering the head and face] as a cultural identity of female in Bima community. There are numerous ways of rimpu: Rimpu Mpida [smallest covering], Rimpu Cili [hiding cover] and Rimpu Colo [slight covering]. Rimpu Mpida [smallest covering] is usually worn by unmarried women, while Rimpu Colo [slight covering] is worn by married women. The methods used in this study were interviews with Bimanese natives and library research describing the symbols in the ways rimpu is worn. The study found that numerous symbols and meanings of Rimpu for married and married women and they also represent woman’s position, status and roles within the society.
The Transfer Process from the Nasab Guardian to the Judge Guardian in the Case of Adhal Guardian through the Decision of 1B Class Religious Court of Batusangkar
Authors: Roza Yulia , Yaswirman Yaswirman , Elmis Linda
Published: September 2019

Background related to case No. 0081/Pdt.P/2014/PA.Bsk was triggered by a problem where the assembly had tried to advise the applicant to approach and persuade the guardian of the applicant (the applicant’s father) to marry the applicant to the applicant’s future husband; however, it did not work. Meanwhile, the applicant stated that she still wanted to marry the applicant’s future husband. In addition, the assembly also advised the applicant’s father so that he would be willing to become the guardian of his daughter but the attempt was also unsuccessful. The reading of the applicant’s request stated that the applicant retained its the request contents. This study applies an empirical juridical approach which obtains data by referring to the juridical and empirical aspects as a tool. Based on the results of the study, the nasab guardian from the bride candidate did not want to marry his daughter to her future husband because of communication problems that were not built effectively. Thus, the nasab guardian assumed to refuse to marry his daughter to him because he did not participate in educating, caring for and raising this daughter. In determining the adhal guardian in case No. 0081/Pdt.P/2014/PA.Bsk, the consideration of the judge of the 1B Class Religious Court of Batusangkar was that the applicant’s guardian was present at the trial but he objected (reluctant) to become the applicant’s marriage guardian. In this case, the objection from the applicant’s guardian was groundless. Therefore, the assembly stipulated that the applicant’s guardian is adhal (reluctant). The marriage process carried out in Religious Court in the case of adhal guardian includes: 1) Delivery of files related to marriage data, 2) Marriage Registration Officer summons interested parties such as bride and groom, 3) Marriage Registration Officer records the marriage process, and 4) Implementation marriage contract.
How Are Disaster Risk Reduction Activities in Indonesian Villages Financed?
Authors: Nur Muhammad Fauzan , Dirhamsyah M , Fahlevi Heru
Published: September 2019

This study aimed to analyses how villages finances their Disaster Risk Reduction Activities in 5 villages in Banda Aceh, Indonesia. Data was collected through document analysis and interviews. The period of data collection is from January to April 2019. The interviewees are head of villages, representatives from disaster agencies and representatives of institutions that provide funding to villages. The data is analyzed by using qualitative method. The results of the study unveil that the studied villages in Syiah Kuala sub-district had allocated village budgets for DRR activities, although the amount was very small compared to the total budget received in the current year (less than one percent). The main source of funding is the village fund.
Legal Protection of Ahmadiyah Citizens in Freedom and Belief in Religion
Authors: Hartawan Lalu Goriadi , Cahyowati RR. , Zunnuraeni Zunnuraeni
Published: September 2019

Ahmadiyya is a religious movement, founded by Mirza Ghulam Ahmad in Qodian, India, in 1889 M. Ahmadiyya is a revival movement in Islam, international scale, dynamic and rapidly developing. The existence of the Ahmadiyya Organization which is considered contrary to Islam, because it considers Mirza Ghulam Ahmad to be the last prophet. For this reason, their presence has never been accepted and even treated by Muslims. The purpose of this study is to examine and analyze the legal protection of Ahmadiyah citizens in freedom and religious belief. Research method, type of normative research, with a regulatory approach, conceptual approach. Conclusion: Ahmadiyah as a mass organization is still relevant based on Law No. 16 of 2017 concerning Community Organizations. Legal protection against Ahmadiyah citizens in freedom and religious belief is regulated in various laws and regulations by taking into account the restrictions set by the Law with the aim of ensuring recognition and respect for the rights and freedoms of others and to fulfill fair demands in accordance with moral considerations, security, and public order in a democratic society.
Study of Physical Vulnerability Mapping of the Coastal Areas of North - East Aceh
Authors: Sumardi Agus , Fatimah Eldina , Nizamuddin Nizamuddin
Published: September 2019

The coastal physical vulnerability study conducted in the North-East coast region of Aceh, which was focused on the calculation of the physical vulnerability index based on the Coastal Vulnerability Index (CVI) method which was integrated with the Geographic Information System (GIS) to determine the most dominant contribution to coastal vulnerability. The index is calculated based on six variables: geomorphology, coastal erosion, slope, changes in sea level, wave height and tidal range. Basically, the emphasis on methodological aspects is related to: (i) the use of GIS techniques to construct, interpolate, filter, and sample data for shoreline networks, (ii) physical vulnerability calculations using the CVI method approach, and (iii) values CVI is applied in vulnerability maps using the GIS program by providing CVI ratings to three levels, namely low, medium, and high. The results of this study indicate that the coastal physical vulnerability of the North East Aceh region is dominated by a moderate level of vulnerability of 83.61% with 51 sub-districts, and then a low vulnerability of 9.84% with 6 sub-districts, and a high vulnerability of 6.56% with 4 sub-districts out of a total of 61 Districts in 10 Regencies / Cities on the North-East coast of Aceh. According to physical conditions, each variable has the same weight, so that each variable has the same contribution to the vulnerability index of the North-East coastal region of Aceh.
Reviewing the Viewpoint of Régis Blachère about the Term "Ommi" (The Illiteracy of Prophet Muhammad PBUH)
Authors: Seyyed Khorasani Raziyeh Sadat , Nabavi Seyyed Majid
Published: September 2019

The subject of Prophet's illiteracy and being uneducated is one of the important challenging issues of Quranic sciences in the field of Quranic Miracle, which is almost discussed by orientalists and scholars of Islamic sciences; the concept of illiteracy is the subject of their dispute, some scholars say illiteracy means not being educated but other scholars say illiteracy means someone who is literate but is attributed to Mecca, which is the main pivot of their opposite ideas. Meanwhile, some orientalists like Will Durant agreed on the illiteracy of holy Prophet; but some like Blachère disagreed the illiteracy of holy Prophet (PBUH). The famous French Orientalist, Régis Blachère, in the preface to his translation of the Quran in French, has presented his views on several issues like Quranic sciences and history. The illiteracy of the Prophet is one of the points that the scholars of Quranic sciences have discussed in the Qur'an's miracle debate. But some orientalists like Blachère have not accepted the illiteracy of holy Prophet and have criticized the viewpoint of Muslims. He considers the origin of the Muslim's viewpoint about the Prophet's illiteracy as the wrong interpretation of the term "Ommi". He has defined the phrase "Al-Nabi Al-Ommi" as the Prophet of idol worshipers. In this article, by descriptive-analytic method, the writers first examine the literal meaning of the word “Ommi” and then by citing related verses, and expressing the commentators' viewpoint, have proved that Ommi means the Prophet's illiteracy. In addition to literal and interpretative documents and Quran, other strong proofs and documents have been presented that the Prophet was illiterate and he could not read and write.
Thesis on the Rearrangement of the Reclamation and Post-Mining Supervision System According to Law No. 4 of 2009 Concerning Mineral and Coal Mining
Authors: Delyarahmi Sucy , Husin Sukanda , Remrandt Remrandt
Published: September 2019

This study aims to explore and find future concepts and ideas for the reclamation and post-mining supervision system so that it can run effectively. This study applies non-doctrinal-qualitative and normative juridical approaches. In addition, the data was collected through studies of primary, secondary and tertiary legal materials. The results of the study show that in relation to the reclamation and post-mining guarantee funds, Mining License and Special Mining License holders place reclamation guarantee funds in advance in accordance with the work plan and annual budget of a maximum of 30 days after the work plan is approved. Furthermore, funds are placed at state banks in the form of time deposits on behalf of the Directorate General/ Governor in accordance with the reclamation schedule. Then, the implementation of reclamation and post-mining supervision is still not optimal because the readiness of supervisors is inadequate to conduct supervision activities with a limited number of supervisors. Thus, this study recommends to revise Law No. 4 of 2009 concerning Mineral and Coal Mining by strengthening the articles relating to reclamation and post-mining supervision, increasing more effective coordination between related agencies in supervision activities by forming a Supervisory Agency if necessary, increasing the quantity and quality of mine supervisors or inspectors, and strengthening the role of the association of mining business actors so that they become a bridge of compliance in the implementation of reclamation and post-mining carried out by business actors.
Due to the Verdict of the Constitutional Court of the Republic of Indonesia Number 21 / PUU-XII / 2014 on the Extension of Pretrial Institutional Authority in Indonesia
Authors: Suharizal Suharizal , Arifin Firdaus
Published: September 2019

After the Verdict of the Constitutional Court of the Republic of Indonesia Number 21 / PUU-XII / 2014 related to the review of Law No. 8 of 1981 concerning Criminal Procedure Laws against the 1945 Constitution, additional authority granted by the Act to the pretrial hearing through this verdict among others; examine the legitimate or not determination of the suspect, examine the legitimate or not of the search warrant, and examine the legitimate or not of the seizure orders.
Angola um país de muitas faces: identidade e religiosidade
Authors: Padovani Micheline Tacia de Brito
Published: September 2019

Utilizando a análise do discurso em Linha Francesa desenvolvida por Dominique Maingueneau, este artigo busca fazer uma análise da obra O planalto e a estepe, de Pepetela, partindo da premissa de que a religiosidade angolana caracteriza-se como muitos olhares discursivos que se cruzam na narrativa. Nos fundamentaremos em  Maingueneau (1997, 1998, 2002 e 2004) e Charaudeau (2004 e 2006), Chaves (2003), entre outros.  Angola é um país com diferentes aspectos identitários e religiosos que influenciam questões sociais e históricas. O objetivo deste artigo é investigar como o discurso colabora para a construção religiosa na narrativa.
O conto “Adão e Eva”: a criação do mundo é obra do Diabo
Authors: Maddaleno Izabella
Published: September 2019

Este trabalho tem como intuito apresentar uma das figuras mais importantes do imaginário Ocidental, o Diabo, tal como este se apresenta pelas tintas do escritor, Joaquim Maria Machado de Assis. Para tanto, nos propomos realizar a leitura do conto “Adão e Eva”, no qual o Diabo comparece explícito, como personagem, demonstrando de que forma ele foi apropriado pela literatura machadiana. E ainda procuraremos mostrar de que modo Machado de Assis reinterpreta o papel do Diabo na criação da humanidade.
Política além da vida: o romance espírita Nosso Lar e a ideia de organização política e social na vida após a morte
Authors: Medeiros Alexsandro Melo
Published: September 2019

A literatura espírita compreende um cem número de obras de divulgação doutrinária dentre as quais se destacam os romances, as crônicas, os poemas e cuja autoria é atribuída aos mortos. O que vemos nestas obras? Em geral a mensagem espírita é clara: a vida não cessa. A morte nada mais é do que uma passagem, para uma outra realidade, uma outra dimensão. O que acontece então no pós morte? O público leitor de romances espíritas encontra uma série de questões ligadas à cosmologia própria do espiritismo que enfatiza a realidade da vida após a morte, a reencarnação, a lei moral de causa e efeito/evolução e muitos outros temas. Neste artigo pretende-se dar uma resposta a esta questão do ponto de vista de como se organiza a vida em sociedade no chamado plano espiritual, tomando como base um dos mais conhecidos romances da literatura espírita, que se transformou inclusive em uma produção cinematográfica, a saber, Nosso Lar ditado pelo espírito André Luiz através da psicografia de Chico Xavier. Como metodologia utilizou-se a pesquisa bibliográfica tomando como fonte principal a obra Nosso Lar, além de artigos, teses, dissertações e livros que discorrem sobre o tema em análise. Conclui-se que Nosso Lar, ao longo de sua narrativa, nos apresenta uma forma de organização política e social em parte muito semelhantes ao do plano terreno, com governadoria, ministérios, organização de trabalho, serviços de comunicação, transporte e que comporta uma estrutura política hierárquica de caráter eminentemente moral, evolutivo e espiritual.
Effect of Metabolite Extract of Streptomyces hygroscopicus subsp. hygroscopicus on Plasmodium falciparum 3D7 in Vitro
Authors: Enggar FITRI Loeki , ALKARIMAH Annisa , Wika CAHYONO Alfian , Ngatiril LADY Wahyudha , Tri ENDHARTI Agustina , Yudhinata Brian NUGRAHA Rivo
Published: September 2019

Background: Malaria eradication has been complicated by the repeated emergence of antimalarial drug resistances. We aimed to determine whether a metabolite extract of Streptomyces hygrocopicus subsp. hygroscopicus could decrease the viability of Plasmodium falciparum 3D7 in vitro.
Methods: S. hygroscopicus subsp. hygroscopicus isolates were inoculated and fermented on the ISP4 medium. The fermented S. hygroscopicus was mixed with ethylacetate 1:5 (v/v), and the solvent phase was evaporated. Several concentrations of isolated extract was added to the P. falciparum 3D7 culture containing trophozoite and schizont stages in 24 wells plates when the degree of parasite-infected erythrocytes reached 5%, then incubated for 8 hours. DNA parasite density was measured using flow cytometry, parasite degree and morphology were observed under microscopic by Giemsa-stained smears. 
Results: The metabolite extract affected the morphology of almost all of parasite asexual stages. Schizonts and trophozoites failed to grow and appeared damaged with pycnotic cores and loss of cytoplasmic content. At 8 hours there was a significant decrease in DNA parasite density in culture exposed to 2.6 mg/ml and 13 mg/ml (P = 0.002; P = 0.024) of the extract. The degree of parasite-infected erythrocytes was decreased from the beginning of exposure (0.02 mg/ml of the extract). There was a significant inverse correlation between the concentration of extract and the degree of parasite-infected erythrocytes as well as the density of DNA parasite (r = -0.772, P = 0.000; r =-0.753; P =0.000).
Conclusion: Metabolite extract of S. hygroscopicus subsp. hygroscopicus causes morphological damage, decreases the degree of parasite-infected erythrocytes and the DNA density of P. falciparum 3D7 in vitro.
Gallbladder Perforation due to Ascaris lumbricoides in a Preg-nant Woman and 6 Year Old Girl from Afghanistan: Case Re-port
Authors: Hussain MOSAWI Sayed , DALIMI Abdolhossein , CHARKHI Mohammad Ali , BAARAE Omer , DARMAN Amanullah , MOSAVI Moqadas , WALI BARYAL Mohammad , STANIKZAI Hela
Published: September 2019

Ascariasis is an important and prevalent geo-helminth infection, especially in underdeveloped countries such as Afghanistan, where public health problems and devastation of hygienic infrastructures usually lead to the higher incidence of the infection. Here, we report two cases of intestinal obstruction that accompanied with biliary ascariasis due to Ascaris lumbercoides in pregnant women and a 6-year-old girl from Afghanistan. Biliary ascariasis can be associated with cystic duct obstruction, gallbladder dilation, acute cholecystitis, acute cholangitis, obstructive jaundice, and biliary colic.
Esophageal Infection of Spirocerca lupi with Vulpes rueppellii in Yazd Province, Iran: Case Report
Authors: HOSEINI Seyed Mohammad , RONAGHI Hooman , ZAHERI Bahram Ali , Hossein MOSHREFI Amir , ADIBI Mohammad Ali
Published: September 2019

Spirocerca lupi is an international nematode of Canine and wild carnivores. The generic clinical symptoms are regurgitation, vomiting, and pursiness. The parasite usually procreates nodular masses in the esophagus and pectoral aorta. On July 2014, a four-month male sandy fox was found accidentally killed on the road in Bafgh City, Southeast of Yazd, Yazd Province, Iran during necropsy, referring to esophagus, parasites were collected from esophagus and transmissive up to 70% of alcohol. Parasites were recognized as S. lupi. After clarification of lactophenol and staining, the nematodes were recognized as S. lupi according to key guidelines of Taylor. Besides, the tissue samples were isolated from esophagus wall - the appendix site of nematode for histopathological investigation - so they were transmissive up to 10% of buffered formalin and stained with haematoxylin and eosin. Microscopic diagnoses in esophagus were included epithelial destruction, wall thickening, inflammatory cells infiltration, necrosis and vascular thrombosis. With the author’s knowledge, this is the first report and histopathological investigation of S. lupi in sandy fox.