bluuebunny/crossref_metadata_2025 huggingface dataset:
Authors: Mardhiana Made Dwi
Published: February 2018

Budgetary slack merupakan ketidakseimbangan antara potensi anggaran sesungguhnya dengan anggaran yang disusun. Partisipasi anggaran sering dihubungkan dengan permasalahan budgetary slack. Self esteem dikatakan merupakan unsur yang dapat mengurangi gejala budgetary slack.  Tujuan peneltian ini adalah untuk mengetahui bukti empiris pengaruh partisipasi anggaran terhadap budgetary slack dengan self esteem sebagai variabel moderasi. Acuan teori yang digunakan adalah teori keagenan dan teori kontinjensi. Penelitian ini dilakukan pada 6 Satuan Kerja Perangkat Daerah (SKPD) penghasil Pendapatan Asli Daerah (PAD) Pemerintah Daerah Provinsi Bali. Sampel yang digunakan adalah pejabat Eselon II, III, dan IV. Metode yang digunakan dalam penentuan sampel adalah purposive sampling dan diperoleh 56 pejabat sebagai sampel penelitian. Teknik yang digunakan untuk mengumpulkan data adalah kuesioner. Alat uji yang digunakan pada pengujian hipotesis pertama adalah analisis regresi linier sederhana dan uji nilai selisih mutlak pada pengujian hipotesis kedua. Hasil pengujian hipotesis pertama dengan analisis regresi linier berganda ditemukan bahwa variabel partisipasi anggaran memiliki pengaruh positif terhadap budgetary slack. Hasil pengujian hipotesis kedua dengan uji nilai selisih mutlak ditemukan bahwa self esteem dinyatakan sebagai variabel moderasi yang memperlemah hubungan partisipasi anggaran terhadap budgetary slack. Saran yang dapat diberikan adalah mengurangi tingkat partisipasi pejabat dengan hanya melibatkan pejabat yang memiliki self esteem yang tinggi agar dapat mengurangi budgetary slack.

Kata Kunci: partisipasi anggaran, budgetary slack, self esteem
Authors: Wulandari Luh Ratna , Latrini Made Yenni
Published: February 2018

ABSTRAK

 

Pembangunan nasional merupakan rangkaian dari pembangunan seluruh aspek yang saling berhubungan meliputi bermasyarakat, berbangsa, dan bernegara. Salah satu hal yang dapat menunjang pembangunan nasional adalah perekonomian yang sehat yang harus dimulai dari tingkatan paling dasar, yaitu tingkat desa.Salah satu wujud  pembangunan di bidang ekonomi yang ada di desa adalah dengan mendirikan lembaga-lembaga keuangan desa yang bertujuan untuk mengatasi kendala pemodalan masyarakat desa. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, pengalaman kerja, tingkat pendidikan dan pelatihan kerja pegawai terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Metode penentuan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling dengan sampel sebanyak 92 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Independensi  berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Pengalaman kerja berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Tingkat pendidikan dan pelatihan kerja berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Sehubungan dengan hasil dan pembahasan dalam penelitian ini, maka diharapkan setiap LPD  lebih memperhatikan  pengalaman kerja, tingkat pendidikan dan pelatihan kerja ketika menerima seorang pegawai dan juga meningkatkan dan menjaga sikap independensi pegawai tersebut  ketika melaksanakan tugas agar tercipta suatu pengendalian intern yang efektif.

Kata kunci: independensi, pengalaman kerja, tingkat pendidikan dan pelatihan kerja, efektivitas struktur pengendalian intern, LPD.
Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Kepemilikan, Leverage, dan Umur Perusahaan Pada Ketepatan Waktu Pelaporan Keuangan
Authors: Valentina I Gst Ayu Putu Bunga , . Gayatri
Published: February 2018

Ketepatan waktu dalam penyajian laporan keuangan ke publik sangat dibutuhkan dan oleh karena itu tiap-tiap perusahaan diharapkan tidak melakukan penundaan dalam penyajian laporan keuangan. Salah satu cara untuk mengukur transparansi dan kualitas pelaporan keuangan adalah ketepatan waktu, rentang waktu antara tanggal laporan perusahaan dan tanggal ketika informasi keuangan diumumkan ke publik berhubungan dengan kualitas informasi keuangan yang dilaporkan. Ketepatwaktuan penyampaian laporan keuangan merupakan salah satu karakteristik penting dalam mendukung relevansi informasi keuangan. Informasi berpotensi kehilangan relevansinya karena usia dan perpanjangan waktu keterlambatan penyajian informasi laporan keuangan, sehingga menjadi informasi yang kurang berguna untuk pengambilan keputusan ekonomi.Tujuan penelitian ini adalah untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, struktur kepemilikan, leverage, dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan. Populasi penelitian adalah seluruh perusahaan bank yang terdaftar di BEI periode 2012-2016 yang seluruhnya berjumlah 43 perusahaan bank, dan sampel dalam penelitian yang memenuhi kriteria yang dipilih dalam penentuan sampel adalah 28 perusahaan dengan jumlah keseluruhan sampel selama periode 2012-2016 sebanyak 140 perusahaan. Teknik analisis dalam penelitian ini menggunakan regresi logistic Berdasarkan hasil analisis ditemukan bahwa profitabilitas dan leverage tidak berpengaruh pada ketepatan waktu pelaporan keuangan sedangkan ukuran perusahaan, struktur kepemilikan dan umur perusahaan berpengaruh positif pada ketepatan waktu pelaporan keuangan. Hal ini membuktikan bahwa profitabilitas, ukuran perusahaan, struktur kepemilikan, leverage dan umur perusahaan dapat mempengaruhi ketepatan waktu pelaporan keuangan.

Kata kunci: profitabilitas, ukuran perusahaan, struktur kepemilikan, leverage, umur perusahaan dan ketepatan waktu pelaporan keuangan.
Authors: Pratama I Made Indra , Wirama Dewa Gede
Published: February 2018

Penelitian ini bertujuan untuk menguji pengaruh kecerdasan intelektual, emosional, dan spiritual pada keputusan etis konsultan pajak dengan locus of control sebagai variabel pemoderasi. Populasi penelitian adalah seluruh konsultan pajak yang bekerja pada kantor konsultan pajak di daerah Bali. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling, kriteria yang digunakan ialah konsultan pajak yang memiliki minimal satu sertifikat brevet. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linier berganda dan moderates regression analysis. Hasil pengujian membuktikan bahwa variabel  kecerdasan intelektual berpengaruh pada keputusan etis, kecerdasan emosional berpengaruh pada keputusan etis, kecerdasan spiritual berpengaruh pada keputusan etis. Locus of control memoderasi pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual pada keputusan etis.
KARAKTER PERSONAL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN DI BPR KABUPATEN GIANYAR
Authors: Septiana I Gede Artha , Budiasih I Gusti Ayu Nyoman
Published: February 2018

Partisipasi manajemen dalam proses penyusunan anggaran cenderung menimbulkan senjangan anggaran tergantung pada kepentingan yang dimiliki oleh manajemen. Tujuan dilakukannya penelitian ini yaitu, untuk mendapatkan bukti empiris pengaruh partisipasi penganggaran pada senjangan anggaran, serta untuk dapat mengetahui kemampuan karakter personal sebagai variabel moderasi pengaruh partisipasi penganggaran pada senjangan anggaran. Penelitian ini dilakukan pada 10 BPR di Kabupaten Gianyar dan masing-masing BPR diambil tiga responden. Data yang digunakan dalam penelitian ini adalah data primer yang didapat dengan menyebarkan kuesioner secara langsung kepada 30 responden dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu Moderated Regression Analysis (MRA). Hasil dari penelitian ini menyatakan bahwa partisipasi penganggaran berpengaruh positif pada senjangan anggaran. Karakter personal pesimistis dapat memoderasi (memperkuat) pengaruh partisipasi penganggaran pada senjangan anggaran.

Kata kunci: partisipasi penganggaran, karakter personal, senjangan anggaran.
Influence Quality of Information System, Quality of Information, And Perceived Usefulness On User Accounting Information System Satisfaction
Authors: Mangun Buana Ida Bagus Gede Mawang , Wirawati Ni Gusti Putu
Published: February 2018

PDAM Tirta Mangutama is one of the regional companies that have integrated accounting information system in managing employees' performance in providing accurate accounting information. Large working area of course must be balanced with good performance. The purpose of this study is to determine the effect of quality information systems, information quality, and perceived usefulness on user satisfaction accounting information system. This research is causal explanatory relationship. The research was conducted at PDAM, located at Jalan Bedahulu No 3 Denpasar. The result of research is Quality accounting information system, information quality and perceived usefullness have positive and significant influence on user satisfaction of Accounting Information System. Coefficient of determination (R2) of 0.554 this means 55.4 percent of user satisfaction Accounting Information on PDAM Tirta Mangutama Badung regency influenced by variable of Quality Accounting Information System, Information Quality, and Perceived Usefulness, on the contrary 44,6 percent influenced by variables others not examined.
Authors: Indasari Ade Pratiwi , Yadnyana I Ketut
Published: February 2018

Companies that have go public in general are trying to increase the prosperity of investors through the improvement of corporate value which is the perception of investors to the success rate of the company to provide prosperity for shareholders. One of the methods used to analyze company value is by using Price to Book Value (PBV). This study aims to analyze the effect of profitability, growth opportunity, liquidity, and capital structure at the value of the company. The research population is all banking companies listed in Indonesia Stock Exchange period of 2012-2016 amounting to 43 bank companies and sample in research is 17 companies. This research type is descriptive research of quantitative. Financial statement data obtained by accessing the official website of Indonesia Stock Exchange. The results show that profitability, growth opportunity, and capital structure have a positive effect on firm value, while liquidity has no effect on firm value.
Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Dan Rencana Kompensasi Terhadap Senjangan Anggaran
Authors: Sutanaya I Made , Sari Maria M. Ratna
Published: February 2018

This study aims to determine the effect of budget participation, budget emphasis and compensation plan on budgetary slack at 4 star Hotel in Badung regency. This research was conducted on 62 Four Star Hotel spread in Badung regency. The sample used in this research is 47 respondents by using purposive sampling method. Data analysis technique used multiple linear regression analysis. The results of this study indicate that budget participation, budget presses dand compensation plans has are positive and significant influence on budget slack. This suggests that increased participation in budgetig, budget presses and compensations will tend to increase the occurrence of budgetary slack.
Authors: Widiantari Ni Made Sulastri , Mertha Made
Published: February 2018

Information systems have an important role in an organization or company because the information becomes a tool in determining decisions. Information obtained is expected to be accurate information, has the right value and relevant, and available on time, whenever necessary. Such information can be generated by computer-based information systems. Information is useful data that is processed in order to become a guide for making the right decisions. One of the tools of information presentation is accounting. Accounting information system is very useful to achieve efficiency and effectiveness in determining decisions The use of computer-based accounting information system is very important applied in the BPR to produce information in the form of relevant financial statements, accurate and timely. This study aims to prove empirically that education and training to moderate the influence of information technology and the ability of users on the performance of accounting information systems. The number of samples taken as many as 48 respondents who are employees who work using computerized SIA based on the technique of non-probability sampling, namely by saturated sampling method. Data analysis technique used is multiple linear regression test and interaction test of Moderated Regression Analysis (MRA). Based on the analysis result, information technology and user ability have positive and significant influence on SIA performance, education and training can moderate the influence of information technology on SIA performance, but education and training are not able to moderate the influence of user ability on SIA performance in BPR Klungkung District
STRATEGI PENGEMBANGAN TRANSPORTASI WISATA KURA-KURA BUS DI BALI
Authors: Kusuma Ayu , Sasrawan Mananda IGPB. , Sudana I Putu
Published: February 2018

Kura-Kura Bus is one of tourist transportation companies in Bali with public shuttle bus service in tourism route. Data analysis in this research were using SWOT and AHP analysis, with participants who have position minimal as a supervisor. Participants selected based on their expertise and relevance with this article. Based on the results of SWOT and AHP analysis to develop tourist transportation is Kura-Kura Bus, which is considered the most realistic scenario is an optimistic scenario, with the goal to be a safe and comfortable transportation. To achieve the goal, based on priority strategies that could be done by management of Kura-Kura Bus are developing unique products, finding new markets, favoring public transport services, enchance brand reputation, developing smartphone application, and cross promotion with supplier.
ANALISIS PERMINTAAN SOUVENIR DI PASAR SENI UBUD GIANYAR, BALI
Authors: Meilani Diah Tantri , Negara I Made Kusuma , Kusuma Dewi Luh Gede Leli
Published: February 2018

The globalization era has changed the economic order of society such as the demand decrease of souvenirs in traditional markets because the increasing number of modern market, especially in Bali. The aim of this research is to find out variables that influence the demand of souvenirs in traditional market and hopefully can be used as a benchmark in maintaining the existence of traditional art market, increasing the demand of souvenirs , income, and increasing the number of tourist visits to Ubud traditional market, Gianyar Bali. The respondent in this study include visitors and tourists of Ubud art market. Determination of the sample in this study using purposive sampling method as much as 130 respondents. Technical data using questionnaires and interviews. This research use data analysis technique such as; of validity and reliability test, classical clinical test, determination test, multiple linear regression analysis and hypothesis test. Partially, the results showed if motivation on buying souvenir with influence equal 18,955 (2) perceived value of souvenir with influence equal 3,525, (3) consumer behavior with influence equal 20,212. Meanwhile, simultaneously showing motivation to buy souvenirs, perceived value of souvenir and consumer behavior shows the total influence 419,961. From the result of quantitative descriptive analysis, known that the most influence variables of demand analysis in Ubud art market is consumer behavior which consist of market location, cleanliness, price, parking area, infrastructure, and market hours (opening – closed hours).
TANGGUNGJAWAB PRESIDEN ATAS KEBIJAKAN MENTERI YANG MENIMBULKAN KORUPSI BERDASARKAN SISTEM PRESIDENSIAL DAN TEORI KEWENANGAN
Authors: M Monteiro Josef
Published: February 2018

Kajian yang bersifat yuridis normatif ini dimaksudkan untuk menjelaskan dapatkah Presiden bertanggungjawab atas kebijakan menterinya yang menimbulkan korupsi. Berdasarkan sistem pemerintahan presidensial, Presiden bertanggungjawab secara moral kepada rakyat apabila menteri mengeluarkan kebijakan yang melanggar nilai-nilai moral. Selanjutnya Presiden bertanggungjawab secara politik kepada rakyat: (a) apabila menteri mengeluarkan kebijakan yang melanggar peraturan perundang-undangan, dan (b) apabila kebijakan menteri telah merugikan keuangan negara. Berdasarkan teori kewenangan, Presiden adalah pemberi mandat dan menteri sebagai mandataris sehingga berlaku azas vicarious liability yaitu atasanlah yang bertanggungjawab, artinya Presiden bertanggungjawab secara hukum atas kebijakan menteri yang menimbulkan korupsi
TINJAUAN YURIDIS PEMBATASAN JANGKA WAKTU PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG TERHADAP DEBITOR
Authors: Sari Novita
Published: February 2018

Penelitian ini bertujuan untuk, (1). mengetahui dan  mengkaji alasan batasan waktu yang singkat  PKPU dalam Undang-Undang No. 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang, (2) mengetahui dan  mengkaji  dengan adanya ketentuan batasan waktu yang singkat  mengenai PKPU dalam Undang-Undang No. 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang menjadi penyebab gagalnya upaya perdamaian debitor dengan para kreditor, (3) mengetahui dan  mengkaji aturan dalam Undang-Undang No. 37 Tahun 2004 tentang Kepailitan dan PKPU batasan waktu PKPU mengenai perlindungan hukum  bagi  kepentingan debitor untuk  mencegah kepailitan. Penelitian ini merupakan penelitian yuridis normatif, Data yang digunakan dalam penelitian ini adalah data sekunder, yaitu data yang diperoleh dari dokumen – dokumen resmi, buku – buku yang berhubungan dengan objek penelitian, hasil penelitian dalam bentuk laporan, skripsi, tesis, disertasi da peraturan perundang-undangan Penelitian ini juga didukung dengan data primer yaitu dengan melakukan wawancara dengan Advokad sebagai narasumber untuk menunjang penelitian ini kemudian analisis data dilakukan secara kualitatif. Hasil penelitian menunjukkan  bahwa: (1) batasan atau jangka waktu yang diberikan oleh Undang-Undang No. 37 Tahun 2004 tentang  Kepailitan dan Penundaan Kewajiban Pembayaran Utang memiliki tujuan agar debitor benar-benar  mampu untuk melakukan upaya penawaran perdamaian kepada kreditur terkait pembayaran utang-untangnya sehingga debitor dapat melanjutkan usahanya. (2) Jangka waktu bukan penentu gagalnya suatu upaya perdamaian dalam PKPU, tetapi memberikan pengaruh terhadap proses tercapainya Penundaan Kewajiban Pembayaran Utang, (3). Undang-Undang No. 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang, memberikan jaminan perlindungan seperti memberikan kesempatan kepada debitor  untuk melakukan reorganisasi usaha atau manajemen perusahaan atau melakukan restrukturisasi utang-utangnya dalam tenggang waktu Penundaan Kewajiban Pembayaran Utang, kemudian debitor tidak kehilangan haknya untuk mengurus perusahaan dan asetnya, sehingga debitor tetap mempunyai wewenang untuk melakukan pengurusan perusahaannya. Kesimpulan penelitian, (1). Undang-Undang No. 37 Tahun 2004 tentang  Kepailitan dan PKPU memberikan jangka waktu yang singkat terhadap debitor agar debitor benar-benar  mampu untuk melakukan upaya penawaran perdamaian kepada kreditur terkait pembayaran utang-untangnya. (2). jangka waktu bukan penentu gagalnya suatu upaya perdamaian dalam PKPU, tetapi memberikan pengaruh terhadap proses tercapainya PKPU.(3). Undang-Undang No. 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang, sudah memberikan jaminan perlindungan hukum berupa kepastian terhadap debitor untuk mecegah kepailitan.Jangka Waktu, PKPU,Debitor.
FORMULASI PENGATURAN DISCLOSURE REQUIREMENTS SUMBER DAYA GENETIK SEBAGAI HAK PATEN
Authors: Berlianty Teng
Published: February 2018

Lahirnya Undang-Undang Paten di Indonesia dilandasi oleh kebutuhan bangsa Indonesia untuk memiliki suatu sistem perlindungan hukum bagi penemu dalam bidang teknologi dalam proses industrialisasi. Hal ini dapat dilihat dengan diundangkannya Undang-Undang Nomor 13 Tahun 2016 Tentang Paten. Melalui UU Paten 2016 dilakukan penyempurnaan, penambahan dan penghapusan terhadap Undang-Undang Nomor 14 Tahun 2001 dan  Nomor 6 Tahun 1997 tentang Paten.

Adapun tujuan pembuatan Undang-Undang Paten 2016 ini adalah untuk memberikan perlindungan yang memadai terhadap pemegang paten serta untuk menyempurnakan terhadap kekurangan atas beberapa ketentuan yang tidak sesuai dengan kebutuhan praktek internasional, namun dalam perkembangannya belum sepenuhnya melindungi potensi Sumber Daya Genetik (SDG) di Indonesia mencakup semua spesies tanaman, hewan maupun mikroorganisme, serta ekosistem dimana  spesies tersebut menjadi bagian daripadanya.

SDG berpotensi untuk diambil keuntungannya secara komersial yaitu dengan mengembangkannya menjadi produk dan proses yang bermanfaat. Beberapa kejadian telah terungkap bahwa negara maju telah menggunakan SDG di Indonesia tanpa aturan yang jelas dan tanpa  benefit sharing, sehingga tidak ada alasan bagi Indonesia untuk menolak merumuskan Disclosure Requirements dimasukkan ke dalam Undang-Undang Paten.
PROGRESIVITAS DALAM PENEGAKAN HUKUM PENYALAHGUNA NARKOTIKA
Authors: Surhayanti Noni
Published: February 2018

In the enforcement of law, there were found law problems that affect the establishment of the law which is faced by narcotic abusers. For the narcotics abusers who used it for themselves are often accused either singly or alternatively accusation with other article such as Article 111 or 112 Act Number 35 of 2009 on Narcotics, meanwhile in fact the executants proved as a abusers narcotics and invaded Article 127. This phenomenon triggered the dilemma for the judges in deciding the case in which are people who used narcotics without rights or unlawfull act, but on the other side the Article 127 is not accuse in letter accusation. The Circular Letter of the Supreme Court Number 3 of 2015 overcomes the problems of the decisions that must be taken by the Judges in deciding the judgement and granting the Judges of the discretion to impose the verdict by deviating from the minimum criminal provisions as stated in the Article 111 or 112, at the same time it signifies that progressivity law has an important role of law enforcement as well as the  justice.            

Keywords : Progressifity, Law Enforcement, Narcotics Abusers.
Kajian Pola Pengobatan Penderita Kanker Serviks Pada Pasien Rawat Inap Di Instalasi RSUD Abdul Wahab Sjahranie Periode 2014-2015
Authors: Lantika Yuniar Firsty Oktavia , Rusli Rolan , Ayu Welinda Dyah
Published: February 2018

Kanker organ reproduksi termasuk jenis kanker yang banyak terjadi pada wanita, salah satunya yaitu kanker serviks yang disebabkan oleh infeksi Human Papilloma Virus (HPV) dan salah satu cara pengobatan kanker yang digunakan adalah pengobatan kemoterapi secara injeksi intravena melalui pembuluh darah. Tujuan dari penelitian ini adalah untuk mengetahui karakteristik pasien kanker serviks, pola pengobatan kemoterapi pasien kanker serviks, dan dosis kemoterapi yang digunakan pasien kanker serviks. Penelitian ini bersifat deskriptif dengan metode retrospektif. Pengumpulan data dilakukan dengan mencatat rekam medik pasien (responden) dengan jumlah total sebanyak 22 responden yang memiliki karakteristik yaitu berdasarkan usia terbanyak adalah usia 31-40 tahun sebesar 50%, berdasarkan hubungan antara usia pertama kali menikah dengan jumlah pernikahan terbanyak adalah usia 15-20 tahun dan menikah sekali sebesar 64%, dan berdasarkan metastase terbanyak adalah metastase IIIB sebesar 42%. Adapun pola pengobatan kemoterapi berdasarkan pemilihan jenis dan golongan obat kemoterapi terbanyak adalah kombinasi obat kemoterapi karboplatin-paxus sebesar 86% dan berdasarkan efek samping obat kemoterapi terbanyak adalah efek samping obat mual muntah sebesar 50%. Dosis pengobatan kemoterapi sesuai dengan hasil perhitungan dosis berdasarkan BSA (Body Surface Area) dan ClCr (Creatinine Clearance).
Optimisation of Ship and Offshore Structures and Effective Waterway Infrastructures to Support the Global Economic Growth of a Country/Region
Authors: Rigo Philippe , Bayatfar Abbas , Buldgen Loïc , Pire Timothée , Echeverry Sara , Caprace Jean-David
Published: February 2018

This paper includes the following parts:• Ship Structure Optimization: methodology to perform ship scantling optimization, decreasing steel weight and keeping the production cost at an acceptable level. We first review the links between “Design” and “Optimization” and secondly define the place of “Ship Structure Optimization” within the general framework of a “Ship Optimization”.• Ship impacts (Collision), with applications to navigation lock and dry dock gates: these gates have to be designed taking into account accidental loads, such as ship collisions. A new simplified analytical method is proposed, based on the so-called super-element method. This method was developed to rapidly assess the crashworthiness of the collided structure and avoid high computational effort of numerical simulations.• Inland waterway Navigation and the development in South America of Inland Waterway Classifications.• EMSHIP, European ERASMUS MUNDUS education program (www.emship.eu): the unique master’s degree in Ship & Offshore Structures awarded by the prestigious European Erasmus Mundus Program. EMSHIP shares the outstanding experiences of educators, trainers, industrial partners and students in the rapidly developing areas of marine and offshore engineering industry.
Indicaciones actuales del ecocardigrama transtorácico
Authors: López Garzón Nelson , Betancur Peña Diego Alejandro , Bazan Orobio Jhoan Albeiro , Benavides Muñoz Silvia Patricia
Published: February 2018

El ecocardiograma transtorácico es un método diagnóstico no invasivo que utiliza el ultrasonido para evaluar la estructura, función del corazón y de sus válvulas. Esta técnica es apropiada cuando la información esperada, combinada con el juicio clínico es adecuada y se considerada aceptable para definir un diagnóstico y conducta en los pacientes con patología cardiovascular. La apropiada solicitud del ecocardiograma transtorácico en la práctica clínica cotidiana por parte del personal médico permite la implementación adecuada de esta tecnología evitando gastos innecesarios en la práctica médica y en nuestros sistemas de salud.
Determination of antibacterial activity in rhizome of plant Aechmea magdalenae (andre) andre ex baker
Authors: Kaur Monga Gaganpreet , Ghosal Anima , Shebitz Daniela , Ramanathan Dil
Published: February 2018

The rising resistance of microbes toward the present-day antibiotics has led the researchers to increasinglyinvestigate medicinal plant-based antibiotics. The plant Aechmea magdalenae (Andre) Andre ex Baker (Bromeliaceae) is a terrestrial bromeliad native to Central America and Northwestern South America. Throughout much of its range, the juice from the leaves of A. magdalenae has been used by locals as caustic for wounds. Inthe lowland wet forests of Costa Rica, however, the local herbal healers do not rely on this species. In this study,antibacterial and biochemical analyses were conducted on A. magdalenae to document its potential use as amedicinal plant for both the local people in Costa Rica and to the scientific community. Gas chromatography-massspectrometry profiling studies also revealed, acetic acid to be one of the important chemical compound present inhigh probability in A. magdalenae. The antibacterial activity was confirmed by performing agar disc diffusion assayusing various concentrations of acetic acid against bacteria Escherichia coli. Acetic acid clearly demonstratedits antibacterial effect against E. coli. The antibacterial activity of the methanolic extracts of A. magdalenae wastested against Gram-negative (E. coli) and Gram-positive bacteria (Staphylococcus aureus). The methods usedto determine the antibacterial activity of the plant extracts were agar well diffusion assay and 96-well plateassay. In both the assays, gentamicin was used as a positive control and 20% dimethyl sulfoxide was used asa negative control. In 96 well plate assay, resazurin was used as an indicator to evaluate qualitatively whetherthe bacteria there was the growth of the bacteria or no growth. All the tests were performed in triplicates. Thezones of inhibition recorded were higher for S. aureus (10.5 mm) as compared to E. coli (9.5 mm). The minimuminhibitory concentration for E. coli was higher as compared to S. aureus.
İnşaat sektöründe kazı işleri sebepli iş kazaları
Authors: Akboğa Kale Özge , Eskişar Tuğba
Published: February 2018

İnşaat sektörü iş kazalarının sıklıkla meydana geldiği bir iş koludur. Bu çalışmada kazı çalışmaları esnasında meydana gelen 92 kazaya ait rapor detaylarıyla incelenmiştir. Raporlara ait bilgiler Amerikan OSHA veri tabanının 1986-2014 yılları arasında meydana gelen kazalardan ilgili anahtar kelimeler kullanılarak ayıklanmıştır. Raporların analizinde tek değişkenli sıklık analizi kullanılmış kazaların nasıl ve neden olduğu irdelenmiştir. Kazı çalışmalarında iş kazaları %60,9 oranında ölümle sonuçlanmıştır. Güvenlik ekipmanının sağlanmaması en sık gözlenen güvensiz harekettir. Bu analiz ile bulunan sonuçlar Türkiye’de benzer şekilde meydana gelecek kazalara dair önlem alınması için etkin stratejilerin geliştirilmesi ve uygulanmasında fikir verecektir.  
Kazanılmış değer analizi ile inşaat projelerinin performans değerlendirmesi
Authors: Karaman A. Erkan , Son Süleyman
Published: February 2018

Proje yönetiminin en önemli işlevlerinden biri, sürecin izlenmesi ve kontrolüdür.  Proje yönetiminde Kazanılmış Değer Analizi (KDA), maliyet, zamanlama ve teknik performansı birleştiren, iyi bilinen bir yönetim sistemidir. Bu analiz, bir projenin performansını ve ilerlemesini ölçmek ve kontrol etmek için çok önemli bir teknik olup çeşitli sektörlerde kullanılmaktadır. Ayrıca, yaygın kullanılan bir proje kontrol tekniği olduğu ve iş performansının nicel ölçümünü sağladığından kapsamlı inşaat projelerinin yönetim sürecinde de kullanılmaktadır. Bu analiz, maliyet ve zamanlama varyanslarının ve performans endekslerinin hesaplanmasına ve proje maliyetini ve program süresini tahmin etmesine olanak tanır. Bu çalışmada, yapımı tamamlanmış bir inşaat projesine ait bazı iş kalemlerinin Kazanılmış Değer Analizine göre değerlendirmesi yapılmış, süre ve maliyet performanslarına ilişkin analiz sonuçları incelenmiştir.
Silika destekli Ni(II)-salisilaldimin kompleksinin sentezi, karakterizasyonu ve hidrojen üretimindeki katalitik etkisinin incelenmesi
Authors: Kılınç Dilek
Published: February 2018

Silika destekli Ni(II)-Schiff Bazı kompleksinin hazırlanması amacıyla, daha önceki çalışmamızda sentezlenen [1] Ni(II)-Schiff Bazı Kompleksi, SiO2 üzerine tutturularak SiO2 destekli Ni(II)-Schiff Bazı kompleksi elde edildi.  Hazırlanan bu SiO2 destekli kompleks, katalitik aktivitesine bakılmak üzere hidrojen üretim için NaBH4’ün hidroliz reaksiyonunda katalizör olarak kullanıldı. Hazırlanan bu katalizörün yapısı FT-IR, SEM, XRD, BET analizi gibi spektroskopik yöntemlerle aydınlatıldı.  SiO2 destekli Ni(II)-Schiff Bazı kompleksinin katalizör olarak kullanıldığı NaBH4’ün hidroliz reaksiyonu; NaOH ve NaBH4 konsantrasyonuna, katalizör miktarına, SiO2 destekli Ni(II)-Schiff Bazı kompleks katalizörünün içerisinde bulunan Ni (II)-Schiff Bazı kompleksinin yüzdesine ve sıcaklığa bağlı olarak incelendi.  NaBH4’ün hidroliz reaksiyonuna ait maksimum reaksiyon hızı (R0)  13005 mL H2 g-1 kat. dk-1, reaksiyonun aktivasyon enerjisi (Ea) ise 16,633 kJ/mol olarak, reaksiyon hız mertebesi n ise 0,3 olarak hesaplanmıştır.
Determination of environmental noise levels at central Balikesir hospitals
Authors: Mutlu Atilla
Published: February 2018

In this study, our goal was to determine of noise sources and emission levels from very sensitive environments, such as hospitals, at downtown of Balikesir. It was also aimed to create noise pollution maps as the first time for those full-scale hospitals in Balikesir by carrying out of this study. According to the study results, it was determined that the noise level in Balikesir State Hospital (BSH), where is located closer to the city center, was higher than the noise levels in Atatürk State Hospital (ASH). In conclusion, the predicted noise values at BSH were higher about 9% (or approximately 7dBa) than the actual measured values. The modeling process was not performed at ASH, due to noise levels of ASH did not exceed the legal limits.
PENGARUH KEPEMIMPINAN DAN KEPUASAN KERJA TERHADAP MOTIVASI KERJA KARYAWAN: STUDI PADA BANK BJB CABANG CIAMIS
Authors: AkAdely Anggun Parassuci
Published: February 2018

Artikel ini diarahkan untuk  melihat pengaruh kepemimpinan terhadap motivasi kerja karyawan pada Bank BJB Cabang Ciamis,  pengaruh kepuasan kerja terhadap motivasi kerja karyawan dan  pengaruh kepemimpinan dan kepuasan kerja terhadap motivasi kerja karyawan pada Bank BJB Cabang Ciamis. Metode yang dilakukan adalah metode deskriptif kuantitatif. Adapun hasil penelitian yang diperoleh adalah sebagai berikut : kepemimpinan pada Bank BJB  Cabang Ciamis  termasuk pada kategori baik, dengan motivasi kerja karyawan  termasuk kategori tinggi. Jika kepemimpinan pada Bank BJB Cabang Ciamis  ditingkatkan, maka  motivasi kerja karyawan  akan lebih meningkat. Disisi lain kepuasan kerja termasuk pada kategori tinggi, begitu juga dengan motivasi kerja karyawan termasuk kategori tinggi.  Apabila kepuasan kerja ditingkatkan, maka  motivasi kerja karyawan  akan lebih meningkat. Berdasarkan hasil penelitian kepemimpinan pada Bank BJB Cabang Ciamis   dan  kepuasan kerja termasuk pada kategori tinggi, motivasi kerja karyawan  termasuk kategori tinggi.  Rekomendasi atas keilmuan manajemen jika kepemimpinan pada Bank BJB  Cabang Ciamis   dan  kepuasan kerja  ditingkatkan, maka  motivasi kerja karyawan  akan lebih meningkat.
PENGARUH PROMOSI DAN BONUS AGEN TERHADAP PENCAPAIAN TARGET PENJUALAN JASA ASURANSI JIWA PT. BRINGIN JIWA SEJAHTERA
Authors: Suhendi Dodi
Published: February 2018

Artikel ini di tujukan berdasarkan observasi pada PT. Bringin Jiwa Sejahtera dalam pencapaian target penjualan jasa asuransi jiwa belum optimal hal ini terlihat dengan promosi yang kurang sehingga memunculkan kurang kreatifitas dan inovasi dari para agen, kurangnya tingkat loyalitas tenaga kerja terhadap perusahaan yang kurang optimal, terlambatnya pemberian bonus yang diterima agen secara individu, pemberian bonus tidak sesuai dengan yang diharapkan agen, lemahnya koordinasi antara Kepala unit Manager sehingga sulit terbangunnya sinergitas program dan pada akhirnya banyak pekerjaan yang tidak dapat dikerjakan dengan baik dan tepat waktu dan kemampuan membiayai usaha-usaha untuk mencapai target penjualan belum optimal.Tujuan penelitian ini adalah untuk mempelajari, mengetahui, dan menganalisis  Penelitian ini ditujukan untuk mempelajari, mengetahui, dan menganalisis  Pengaruh promosi dan bonus agen terhadap pencapaian target penjualan jasa asuransi jiwa PT Bringin Jiwa Sejahtera Cabang Tasikmalaya.Sedangkan metode yang digunakan dalam penelitian ini adalah survey explanatory dengan pendekatan kuantitatif, sedangkan teknis analisis data, yaitu statistik deskriptif Analisis dan Statistik Induktif (Inferensial) dengan menggunakan analisis jalur (Path Analysis). Hasil penelitian dan pembahasan memperlihatkan bahwa promosi dan bonus agen berpengaruh terhadap pencapaian target penjualan jasa asuransi jiwa. Artinya jika promosi dan bonus agen ditingkatkan, maka pencapaian target penjualan jasa asuransi jiwa akan meningkat pula.
SENTIMENTOS CAUSADOS PELA VIOLÊNCIA OBSTÉTRICA EM MULHERES DE MUNICIPIO DO NORDESTE BRASILEIRO
Authors: Silva Francisca Martins , Silva Milécyo De Lima , Araújo Flávia Nunes Ferreira de
Published: February 2018

Objetivo: Apreender sobre sentimentos causados pela violência obstétrica em mulheres. Metodologia: Estudo descritivo, exploratório, realizado com mulheres que sofreram violência obstétrica no município de Alagoa Grande-PB. A coleta de dados foi realizada por meio de um formulário semiestruturado composto por sete perguntas subjetivas, com variáveis que atenderam aos objetivos da pesquisa. Foi estabelecido categorias no intuito de facilitar a compreensão do estudo que tem base na análise de Bardin. Neste sentido, as categorias de análise delimitadas foram: Conhecimentos e sentimentos da mulher sobre violência obstétrica e a (dês) humanização na prática profissional obstétrica no trabalho de parto. Os resultados foram transcritos e discutidos embasados em outros estudos. Resultados: Percebe-se que as mulheres descrevem com conhecimento o que consideram ser uma violência obstétrica, ao passo que expõem os mais diversos sentimentos adquiridos com a experiência vivenciada, como medo de uma nova gestação, angustia, indignação e raiva pela falta de punição com relação a existência e perpetuação desse tipo de violência. Consideram que a assistência por parte dos profissionais é irresponsável e desrespeitosa. Conclusão: Considerado que o sofrimento decorrente de agressão durante o trabalho de parto é possível evidenciar relevante prejuízo psíquico e consequentemente agravo a vida dessas mulheres.
Financing Informal Housing Provisioning in the Kumasi Metropolis of Ghana
Authors: S. O. Mensah, G. A. Kusi M. Addaney
Published: February 2018

Inadequate housing supply is one of the biggest challenges facing both developed and developing countries today with housingfinance being a critical factor. The informal sector is the largest housing supply system in Ghana but has not been able to meetthe increasing housing demand. This is partly because of inadequate and ineffective financial mechanisms for financing informalhousing provision in Ghana. The Study therefore investigated the major financing mechanisms used by the informal sectorand factors which hinder their access to formal credit facilities. A cross-sectional research design was adopted for the Study.Simple random sampling was used to select the ten communities whilst the convenience sampling method was used to select thehomeowners. A total of 310 interviews were conducted out of the total determined sample size of 392. The major findingsemanating from the Study included the dominant use of informal source of housing finance; the existence of an underdevelopedmortgage market; and uneasy access to formal credit facilities from financial institutions. These have led to homeowners buildingincrementally and hence delay in housing completion. The Study therefore recommends microfinance for housing, site andservices scheme and a non-mortgage lending facility for the informal sector.
A decade and half of Ghana’s trade in African Mahogany: A Review
Authors: R. Dzacka, J. Korang S. Pentsil,
Published: February 2018

This paper sought to review Ghana’s performance with regard to trade in African mahogany from 2001 to 2015. The studyassessed the volume, types of product exported, extent of product innovation and export destinations of the species and woodproducts in general. From the results, the highest export volume was recorded in 2007 (32,149m3) and the least of 14,082m3in 2001. The timber industry was mainly involved in secondary processing of mahogany as veneer, block board, air and kilndried lumber and plywood. Tertiary processing was comparatively low and products like floorings and furniture parts were rarelyexported. The major markets were in Europe, Africa, America, Asia and the Middle East. Considering the depletion of thisimportant timber species in the national forest estate and its attendant loss of revenue, Ghana should vigorously restock degradedareas and incentivize mills engaged in tertiary processing of timber species.
Evaluation of the Operations of Liquefied Petroleum Gas Refilling Plants in Ghana – A Case Study
Authors: R. Amorin E. Broni-Bediako,
Published: February 2018

The demand for Liquefied Petroleum Gas (LPG) in Ghana has increased over the years since the Government LPG PromotionProgramme in 1990 and has resulted in the rise of the operations of LPG refilling plants in Ghana especially in the urbanareas. The operations of these refilling plants have raised a lot of concerns among the general public over the years due to itsassociated accidents. The study aimed at evaluating the operations of LPG refilling plants in Ghana using Tarkwa as the studyarea. It adopted survey as its research design and supported with literature review. The main instrument used for data collectionwas a questionnaire. Data collected from five refilling plants were analysed using statistical methods as well as the gradingcriteria prescribed by National Petroleum Authority (NPA) of Ghana. None of the LPG refilling plants attained “Grade A”. It isrecommended that there should be constant monitoring on the operations of LPG refilling plants to ensure total compliance withstandards.
Integration of Cumin markets in Rajasthan
Authors: Bannor Richard Kwasi
Published: February 2018

The study investigated the integration between cumin (Cuminum cyminum) markets pairs in Rajasthan State using monthlycumin price series of five (5) markets from 2008-2015. The co-integration tests results indicate Nagaur and Pali; Nagaur andJodhpur; Nagaur and Jalore markets are integrated in the long run at lag five (5). However, the rest of other market pairs arenot integrated in the long run. The results from the error correction model showed that, the lowest speed of adjustment towardslong run equilibrium was from Nagaur to Jalore market at rate of 37.4%. The highest speed of adjustment was 56.6%, runningNagaur to Pali market towards long run equilibrium. This is followed by a speed of adjustment of 45.1% running from Nagaur toJodhpur market towards along run equilibrium in a period of at most one (1) month. The results further indicate bidirectionalcausality between Nagaur and Pali markets and also Naguar and Jalore markets. There is also a unidirectional causality of pricechange from Merta City market of Nagaur to Bhagat Ki Kothi market of Jodhpur but not vise versa. The results from theunrestricted vector autoregressive (VAR) model was run for market pairs that were not cointegrated that cumin price seriesbetween Ajmer and Jodhpur; Jodhpur and Pali and Jodhpur and Jalore Granger causes each other in the short run whereasAjmer Granger causes Nagaur, Pali and Jalore in less than one month though in the long run they drift apart. The study furtherreveal that orthogonalized shock or unexpected shocks to Nagaur market will result in permanent effect on the prices of otherselected markets within one year. In the same way, unexpected shock to market prices of Pali will result in permanent priceeffect on Nagaur cumin prices but temporary on prices in Jodhpur. On the other hand unexpected shock to prices of Ajmer willresults in transitory or temporary price effect on prices in Pali, Nagaur, Jodhpur and Jalore markets.
Market Survey of Non-Timber Forest Products in the Sunyani Municipality
Authors: Akoto S.D.
Published: February 2018

This study sought to: (1) identify the types and sources of Non-Timber Forest Products (NTFPs) traded; (2) find the frequencyof the NTFPs trade and (3) identify the challenges in NTFPs trading in the Sunyani Municipality. The survey was carried outfrom February, 2014 to April, 2014 mainly at the Sunyani Central and Nana Bosoma Markets in the Sunyani Municipality. Thetarget population comprised NTFPs collectors (gatherers), sellers and consumers. Respondents were purposively sampled. Atotal of 100 respondents were engaged in this study. The NTFPs were grouped into six categories namely; food, medicine,building materials, packaging materials, artefacts and domestic utensils. Key informants’ interviews were also conducted atthe Sunyani Forest Services Division to triangulate the data already gathered. Statistical Package for Social Sciences was usedto analyze the data obtained. The study demonstrated that domestic utensils (37%), food (33%), medicinal products (12%),packaging materials (9%), artefacts (6%) and building materials (3%) were the types of NTFPs traded in the two market centers.The results also showed that majority of the respondents (77%) harvest their NTFPs from forest lands as against 23% whoharvest from communal lands. A significant proportion of the respondents (52%) traded in above 40 kg of NTFPs and only 4%were seen trading in 10 kg of NTFPs. The study further highlighted that food (28%) and domestic utensils (26%) were regularlybrought to the market centers on weekly basis whilst significant proportions of medicinal products (9%), building materials(3%) and artefacts (4%) were brought to the market venues on monthly basis. Cumbersome permit procedure (40%), increasedmarket demand (15%) and financial constraints (20%) were identified as some of the challenges encountered in NTFPs tradingin the Sunyani Municipality. To ensure strict monitoring and sustainability of the resource, there is the need for sensitizationprogramme on the importance of NTFPs in rural livelihood and why their conservation is vital in meeting the needs of thepresent generation whilst not undermining their potential in supplying the needs of future generations.
Technical efficiency and production risk of maize production: Evidence from Ghana
Authors: Oppong Atta Boahen
Published: February 2018

The paper performs an investigation of maize production efficiency in Ghana by the stochastic frontier model with flexible riskproperties using a cross section of 232 farms from the Brong-Ahafo Region. The findings of the study are the translog model isbest fit for the mean output function, whilst the input variables: seed, herbicide, land, labor and cost of intermediate inputspositively influence maize output at decreasing returns to scale. The study also finds that seed and labor inputs are negativelyrelated to production risk, whilst land and cost of intermediate inputs are classified as risk increasing inputs. The averagetechnical efficiency estimate is 62% and the combined farm specific factors explain the variation in technical efficiency. Thestudy concludes that on the average 38% of potential output is lost due to technical inefficiency and production risk in inputsand the use of the best farm practices contribute to produce maize optimally.
DIFFERENTIAL TOLERANCE OF TWO SPECIES OF THE GENUS DIGITARIA TO HERBICIDE RECOMMENDED FOR SUGARCANE CROP
Authors: Souza Renan Cantalice , Figueiredo Marcelo Rodrigues Alves de , Obara Flávio Eduardo Botelhos , Victoria Filho Ricardo , Christoffoleti Pedro Jacob
Published: February 2018

The chemical control of crabgrass can be poor depending on the species composition of species in the area. It is known that there is a fault in the control of Digitaria nuda in places where applications of photosystem II inhibitors herbicides by long-time, being necessary to better understand how this tolerance work. The aim of this study was to develop dose-response curves for D. nuda (tolerant) and D. ciliaris (susceptible), with recommended herbicides for sugarcane crop used alone or in mixtures. The experiment was carried out in a greenhouse with the pre-emergence application of diuron + hexazinone, ametryn and mixture of both in increasing doses. The doses were 0; 6,25; 12,5; 25; 50; 100; 200 and 400% of the label for sugarcane diuron + hexazinone (936 +264 g ai ha-1), ametryn (2500 g ai ha-1) and the combination of two herbicides in the same proportions. What can be concluded that application of ametryn in isolation produced similar levels of control in both species. The association of ametryn with the herbicide diuron + hexazinone caused synergistic effect for the control of D.  nuda, but for D. ciliaris the effect was antagonistic evaluated by methods.