bluuebunny/crossref_metadata_2025 huggingface dataset:
Relationship Between Enablers and Barriers to Financial Inclusion—the Case of North Macedonia
Authors: Eftimovska Natasha
Published: June 2021

This research aims to examine the relationship between factors that act as enablers or barriers to financial inclusion, as independent variables, and the environment for financial inclusion, as a dependent variable, for the case of North Macedonia. For accomplishing the main research objective, first, the factors that act as enablers or barriers to financial inclusion were identified by collecting primary data using questionnaires and performing comparative analysis on our country’s position with different regions categorized by income groups and World, through the benchmarking model of Global Microscope (Economist Intelligence Unit, 2018. Global Microscope 2018. The Enabling Environment for Financial Inclusion. The EIU, The Economist). Second, primary data from questionnaires served to furtherly examine the correlation between each identified enabler or barrier to financial inclusion and the overall environment for financial inclusion through multiple regression analysis. Results revealed important information and recommendations for the future focus of national priorities, institutional arrangements, policies, and strategies in terms of creating enabling environment for financial inclusion, benefits of which can be felt by the overall society.
Women, Civil War and Struggle for Survival: A Study of Tamil Women in Ampara District of Sri Lanka
Authors: Withanawasam Athula
Published: June 2021

Even though the civil war in Sri Lanka officially ended in 2009, the hardship created by war is long-lasting and will take years to reconcile. This research is about the impact of war politics on women of Tamil community in the Ampara district of Sri Lanka during the period of armed conflict. The findings of this study reveal that the girls of the Tamil community were forcefully recruited to join the Tamil militant groups. Hence, parents found the only way to rescue their children and to assure their existence was to arrange teenage marriages. Most of those marriages were not legally registered. This paved the way for the male partners to abandon their spouses, often with children. The women whose children were forcefully recruited to militant forces and whose life was lost in the battle filed were given the dignity of ‘Veera Thai’ (Heroine Mother) with an allowance as gratitude for bearing such a war hero. However, it was revealed the title itself had resulted in many types of hardships. The government also deliberately denied any public assistance to those families. The study has found that the women in the numerically weakest groups during war time, irrespective of age difference, had undergone many and varied hardship. The study further has identified that the hardship experienced by these women continued even in the post-civil war context. Therefore, the study urges that these types of hardship faced by women in the post-war context need to be handled with political sensitivity to the equity and justice for women.
Analysis of Altman Model and Ohlson Model in Predicting Financial Distress of Manufacturing Companies in the Indonesia Stock Exchange
Authors: Imelda Elsa , Alodia Ignacia
Published: June 2021

The purpose of this research is to examine the accuracy of the Altman Model and the Ohlson Model in Bankruptcy Prediction.The research population is all companies who are listed on the Indonesian Stock Exchange. The sample of the research is 40 manufacturing companies listed on the Indonesian Stock Exchange in the period of 2010-2014 that are divided into companies with financial distress and those without financial distress.The data analysis technique is the Multiple Discriminant Analysis and Logit Analysis. The Multiple Discriminant Analysis is derived from the Altman Model while the Logit Analysis is derived from theOhlson Model. The results show that the Ohlson Model and the Logit Analysis are more accurate than the Altman Model and the Multiple Discriminant Analysis in predicting bankruptcy of manufacturing firms in the Indonesian Stock Exchange (BEI) in 2010-2014. Also, the results of the study reveal that the ratio of retained earnings to total assets; earning before interest and taxes to total assets; market value of equity to total liabilities; sales to total assets; and debt ratio, return on assets, working capital to total assets and net income were negative in the last two years. Hence constitutes the benchmark for consideration in determining the financial distress of a company.
National Culture and Sustainability Disclosure Practices: A Literature Review
Authors: Adedeji Babatunji Samuel , Popoola Oluwatoyin Muse Johnson , Ong Tze San
Published: June 2021

The aim of this paper is to examine the extent to which national culture is an explanatory variable for firmâ€™s disclosure choices for sustainable development in the advanced, emerging and developing nations of the world, especially that entities interact in globally knowledge-based economies. A review of theoretical and empirical studies carried out on some developed, emerging and developing nations was undertaken with particular reference to traits characterised in specific national cultural environments about their effects on sustainability disclosures. The reviews show that not much work had been done in this area of study, in particular concerning social and environmental disclosures. Furthermore, studies are in the developed nations as compared with the emerging and developing economies. The studies reviewed focused more on cross-national design with less attention on the longitudinal aspect. It was not possible to review papers that were not written in English language, just as it is also important to state that, not all published works were reviewed, especially with access denied to some online. There is a need for more empirical evidence to further justify the relevance of this study area for global sustainability disclosures and development. The review adds value with the recognition of the need to gear up researchers and policy making bodies to encourage advancement of studies on the intellectual capital concept and resource-based value theory to enhance sustainability development globally.
Mitigating Corruption Using Forensic Accounting Investigation Techniques
Authors: Suleiman Naziru , Ahmi Aidi
Published: June 2021

Corruption has been one of the everyday concern for many nations. The effect of corruption has been very devastating in countries across the globe including the developed nations. However, reports indicate that the developing nations are more susceptible to corruption and particularly within the public sector. Nigeria is an example of a developing facing the problem of corruption within the enclave of its public-sector services. Essentially, public sector service performances in Nigeria is inseparable from corruption in one form or the other. Over the years, successive have been making efforts to address the issue of corruption in the country. These efforts eventually saw the emergence of the setting up of two prominent anti-corruption agencies. Still with these agencies corruption persists in the country. Part of the problem identified is lack of competent investigative machinery to appropriately dig into the root of all corruption cases and to prosecute such cases in the court of justice. It follows that the forensic accounting investigation technique is identified as the best option and the anti-corruption agencies have adopted the technique in their investigation. This study, therefore, using qualitative research methodology based on in-depth interviews with experts from these agencies, examines the efficacy of the technique. Data collected were manually coded and analyzed using thematic analysis. Through rigorous within the case and cross-case analyses of the 24 interviews conducted, two themes emerged as the findings to the study. Forensic accounting is considered an appropriate technique for adequately investigating public sector corruption and at the same is suitable for court purposes in the prosecution and conviction of corrupt officers. Finally, the study recognizes the need to enhance the capacity of the investigators through training and retraining as well as through the provision of the latest equipment.
Effectuation Approach in Accessing Significance of Entrepreneurial Education on Students’ Entrepreneurial Intention
Authors: Adelaja Ayotunde Adetola , Umar Modile Adekunle , Soomiyol Mike Terkuma , Ahmad Roshidah , Najeemdeen Iliyasu Shiyanbade , Abidemi Bello Taofik
Published: June 2021

Using effectation theory, this study accesses the practical significance of entrepreneurial education in enhancing students’ entrepreneurial intention of examining the students’ perceived significance of access to finance as a determining factor to entreprenurship as well as the moderating effect of financial access on the relationship between entrepreneurial education and entrepreneurial intention. To achieve this, an online survey via google form was sent out to UUM students who have at one time has entrepreneurial education exposure. This study includes both postgraduate students and undergraduate students, international and local students. 250 students decided to fill up the online survey within a period of one month. The data collected was analyzed using SPSS version 23 with pre-installed process macro developed by Hayes (2013). The findings reveal that both entrepreneurial education and access to finance contributes significantly to their entrepreneurial intention. However, the students perceive access to finance as a causal factor to entrepreneurial intention rather than an effectuation factor. This implies that the education offered can be argued to have more of managerial implications rather than entrepreneurial approach.
Exploration Disclosures of Internal Control as the Impact of Earnings Quality and Audit Committee
Authors: Pangaribuan Hisar , Donni Raynald Wilbert P. , Popoola Oluwatoyin Muse Johnson , Sihombing Jenny
Published: June 2021

Information disclosure carried out by management as an appointed agent is increasing in importance and hence, a source of concerns to users.  It is widely believed that information received by the stakeholders should be appropriate and sufficient for useful decision making, especially in the era of the Fourth industrial revolution. An appropriate and sufficient disclosure in the Annual report indicates a reflection of the effective implementation of the company's operational, strategic, financial and compliance objectives that have been carried out by the management. This study employed secondary data obtained from the annual report for the banks listed in the Indonesia Stock Exchange (IDX). The data for internal control disclosure was observed through a content analysis approach by calculating the internal control system index obtained in the annual report. This study has shown that companies with high earnings quality report more openly convey the application of internal controls system disclosure. This study demonstrated that company with the high characteristics of the audit committee would significantly increase disclosure of internal controls system than a company without audit committee.  Supervision, as one of the internal controls established by the management, enhances the performances of the audit committee in ensuring compliance through full disclosure of the financial statements. Thus, restoring users’ trust and confidence in making informed and useful decisions on information emanating from the management.
An Examination of Voluntary Disclosure, Independent Board, Independent Audit Committee and Institutional Ownership
Authors: Pangaribuan Hisar , Sihombing Jenny , Popoola Oluwatoyin Muse Johnson , Sinaga Adminar M. N.
Published: June 2021

This study examined the interaction effect of firm size on the impact of the independent board, independent audit committee, institutional ownership and voluntary disclosure. The study also explored the direct impact on the association between firm size, independent board, independent audit committee, institutional ownership and voluntary disclosure. Data collected from the annual report of banking companies listed on the Indonesia Stock Exchange throughout the year of an observational study. Hypotheses developed are tested with the partial least square – structural equation modelling (PLS-SEM) methodology, and the results subsequently interpreted. The results of the study revealed a positive and significant relationship between the independent board, independent audit committee, institutional ownership and firm size on voluntary disclosure in the Indonesia Stock Exchange listed banking companies. It also found that firm size, as a moderating variable, affects institutional ownership on voluntary disclosure. The existence of an independent audit committee aims at increasing the rate of voluntary disclosure in companies. Similarly, the impact of institutional ownership on voluntary disclosure has a consequence on management performance and commitment to enhance complete disclosure of information to the general public and users of financial statements for informed decision making in large companies.
Factors Influencing Tax Compliance Intention Among Sole Proprietors: A Proposed Model
Authors: A Razak Razilina , Bidin Zainol
Published: June 2021

Tax non-compliance is a unique problem as it does not only depend on the economic consequences but also the result of the combination of factors such as psychological, sociological, ethics, enforcement, tax administration, and demographics. Various strategies have been introduced by the Inland Revenue Board of Malaysia (IRBM) to combat non-compliance problems in Malaysia such as taxpayers education, programs to increase tax awareness, tax audit, and tax investigation. Hence, in this study, we have developed a new model to predict the intention to comply among sole proprietors in Malaysia. The model is based on the Theory of Planned Behavior associated with the Expected Utility Theory and Deterrence Theory. The potential factors that influence the intention to comply with tax laws such as attitude towards the intention to comply, audit factors that consist of penalty rates and the probability of being audited, opportunity and subjective norms are studied. The mediating effect of information dissemination is also examined in this study. Non-audited taxpayers are chosen as a sample to measure voluntary compliance instead of enforced compliance. This research had adopted quantitative method of data gathering by way of questionnaire. Voluntary compliance is the key to a successful tax administration. Thus, it is very critical for IRB to determine the factors that can influence the intention to comply voluntarily with tax laws.
Foreign Aid, Institutional Quality and Income Inequality in Developing Countries
Authors: Saidon Ruhaida , Zainal Zalina
Published: June 2021

This study examines the role of institutional quality as a complementary factor on the effectiveness of sectoral allocations of foreign aid (i.e. aid to social sectors, aid to economic sectors, aid to production sectors and aid to multi sectors) on income inequality in selected foreign aid recipient countries. This study utilizes System-Generalized Method of Moment on a panel data of 50 of foreign aid recipient countries during the period 1995 to 2017. The empirical findings revealed that the interaction variables between sectoral allocations of foreign aid with institutional quality have a negative and statistically significant effect on income inequality during the period of study. This finding indicates that institutional quality is one the conditional factor for the effectiveness of sectoral foreign aid allocations in narrowing income inequality in developing countries.
Conditional Effect of Foreign Aid on Production Efficiency in Developing Countries
Authors: Saidon Ruhaida
Published: June 2021

This study analyzes the conditional effect of foreign aid on production efficiency in selected 80 developing countries during the period of 2005-2017. This study involves parametric and non-parametric data analysis approach. The DEA (non-parametric) was used to get the production efficiency scores, while a panel Tobit regression analysis had conducted to measure the conditionality effect of foreign aid on the production efficiency. The results indicated that the conditional effect of foreign aid has a positive significant influence on production efficiency of developing countries during the period of study. This finding implies the positive impact foreign aid on production efficiency depends on the conditional effect of foreign aid.
Corruption and Foreign Direct Investment: A Conceptual Review
Authors: Zangina Suleiman , Hassan Sallahuddin , Harun Mukaramah
Published: June 2021

This paper carefully reviews the empirical literature on the relationship of corruption and FDI inflow from 2000 to 2019 with a focus on more recent studies. Though corruption is not a new phenomenon, its pervasiveness in the contemporary era, as well as its role in modern economy, has continued to attract the interest of scholars and development institutions in recent times. Theoretically, there are two conflicting views on corruption. The “grabbing hand” hypothesis maintains that corruption raises the cost of transactions, risks and uncertainties which inhibits FDI inflow, while the “helping hand” hypothesis believes that corruption eases bureaucratic as well as regulatory hurdles and greases the wheels of commerce, thereby facilitating the inflow of FDI. Although the methodologies employed and the context of the various empirical investigations reviewed differ considerably, the paper has largely shown that there is no consensus on the nature of corruption-FDI nexus. While the outcomes of the studies are dominated by the validation of the “grabbing hand” hypothesis, some have supported the grease the view of the wheel, whereas few concluded on insignificant relationships between corruption and FDI inflow. These contradictory outcomes from various studies have prompted some scholars to examine the connection between some specific aspects of FDI with corruption in a more dynamic framework. Accordingly, the areas of concern from the review have been pointed out in the discussion of the findings. The paper has also documented the need for further studies in this area with relevant suggestions.
Proposed Model of Green Tax Acceptance Model: The Institutional Approach
Authors: Zainol Ariffin Zaimah , Sulaiman Aryati Juliana , Muhammad Jamil Che Zuriana , Bidin Zainol
Published: June 2021

Climate change, natural resource depletion, and pollution have a major impact on the environment, social and economy for current and future generations. Green tax policy is designed not only to preserve the environment but also to motivate green growth activities among companies, individuals, and communities. However, the green tax policy in Malaysia is based on tax incentives only and not tax penalty. There is evidence that shows that the incentives based are not fully aware and not being part of companies’ strategies for environmental sustainability. Thus, the need for environmental practices in the manufacturing firms, particularly in the area of green tax, is becoming crucial. Previous studies found that coercive, mimetic, and normative pressures influence the implementation of green practices, but still in doubt whether the pressures also influence the acceptance of the green tax. This study applied the Institutional Theory to explore and explain the role of institutional pressures (coercive, mimetic, and normative pressures) in the development of a green tax acceptance model across the manufacturing firm. If the proposed green tax acceptance framework is validated, the findings will provide important insight to policymakers, practitioners, academicians, tax authorities, and other regulatory authorities in policy formulations and evaluation. Specifically, the findings will contribute to the development of the green tax policy model, mainly on the penalty-based tax reform and eventually increasing tax revenues and enhancing awareness of the green growth environment.
Sustainable Approaches to the Construction of Roads and Other Infrastructure in the Hindu Kush-Himalayas; ICIMOD Occasional paper No. 24
Authors: Deoja Birendra B.
Published: June 2021

This paper is aimed at creating awareness about the various considerations necessary for the sustainable development of infrastructure in mountainous regions. This present document will make a valuable addition to the rather scant body of knowledge on the construction of roads in the Hindu Kush-Himalayas.
Earth connection
Authors: Jayne Tabitha
Published: June 2021

This study explored direct experiences of women’s relationships with the Earth and how this impacted their lives. Using the transpersonal research methodology of intuitive inquiry, 10 White Western women aged between 36 and 64 were interviewed. Thematic content analysis was used to identify the emerging themes within the data and create descriptive summaries. The research found that connecting to the Earth may help us (a) process difficult emotions and experience more positive ones; (b) stay present and deal with life more effectively; (c) feel in control of changes in our lives; (d) realise that we need to give back to the Earth for what it provides for us; (e) expand our sense of self to include a sense of a divine cycle of life, and; (f) feel part of the Earth as we develop a clearer sense of who we are on an individual level. A definition of Earth connection is proposed: Earth connection is a subjective sense of feeling part of the Earth. It helps an individual to gain a deeper sense of who they are within a divine cycle of life. It also promotes a sense of a reciprocal relationship between an individual and the Earth.
Exploring the phenomenon of open awareness and its effects on stress and burnout
Authors: Dängeli Jevon
Published: June 2021

This article introduces research in open awareness (OA). The qualitative research method of interpretative phenomenological analysis (IPA) was utilised to investigate the characteristic phenomena that are associated with the state and perspective of OA, including its effects in terms of stress resilience, burnout prevention and psychological well-being. The research project involved exploring the experiences of people with high stress and burnout levels who practiced the OA technique for 24 days. The overall outcome of this research suggests that the OA technique may promote resilience to stress, while helping to improve well-being and performance, which in turn may support the prevention and treatment of burnout. This conclusion is supported by current literature, covering how distress and the onset of burnout may be associated with chronic tunnel awareness, which the OA technique was found to counteract. Two distinct areas of future research are proposed involving OA with implications for social renewal.
Hegemonic Change and the Role of the Intellectual in Atlas Shrugged A Gramscian Study
Authors: Shah Syed Haroon Ahmed
Published: June 2021

This article focuses on the hegemonic shift portrayed by Ayn Rand in Atlas Shrugged. The book focuses on the conflict between producers and those who exploit them. The protagonist, John Galt, leads a strike of the producers, which undermines the society's looters and puts an end to the hegemonic control of the left. Neoliberalism—used here as a synonym for contemporary libertarian thought—rescues the world from the havoc wreaked by statism. This shift is studied in the light of Antonio Gramsci's theory of hegemony, focusing on the role of intellectuals.
Existence, We
Authors: Boydstun Stephen
Published: June 2021

The new metaphysics presented in this article is more indebted to the metaphysics of Ayn Rand than to any other. The author's system is a transfiguration of hers at the deepest level. The differences and commonalities with Rand's fundamentals are explicated and argued. Her fundamentals and the author's are set in their relations to others, ancient to modern.
A Journey to Fulfillment
Authors: Marvin Stephen
Published: June 2021

The Tao of Roark: Variations on a Theme from Ayn Rand, by Peter Saint-Andre, is a guide to personal development. He begins with the theme of youthful discovery in The Fountainhead and its protagonist, Howard Roark, progressing through forty-eight “variations,” familiar to close readers of Rand's novel: principles, virtues, and evaluations, which begin with reason and the integration of emotions. This is the intellectual and emotional journey of the author, shared, to inspire the reader.
Ethnobotany and phytochemical analysis of Jatropha Tanjorensis in Mubi Adamawa State, Nigeria
Authors: Comfort Sankem Yusuf  , Ibrahim Birma Bwatanglang  , Tari Dlama Tizhe  , Peter Emmanuel Tosin  , Musa Ira Felister
Published: June 2021

This study was focused on the ethanobotanical survey, phytochemical and proximate analysis of Jatropha tanjorensis in Mubi. The ethnobotanical survey was carried out in some selected parts of both Mubi North and South local government area through oral interview using traditional medicine practioners and some householders as the interviewee. After air drying, pulverizing and extracting the bioactive constituents of the leaf using ethanol and water as solvents, the phytochemical and proximate analysis were carried out using a standard procedures. The ethnobotanical survey showed that, J. tanjorensis were used in the study area as a remedy to diseases such as: measles, scabies, malaria, high blood pressure, stomach ache, diabetes mellitus, eczema and anaemia with 74 % of the interviewee mentioning leaves as part mostly used. The qualitative phytochemical screening indicated the presence of compounds, namely: tannins, alkaloids, phenols, flavonoids, saponins, terpenoids, glycosides and anthraquinones in both the ethanoic and aqueous leaf extracts except terpenoids which was not detected in the ethanolic extract. The quantitative analysis showed glycosides (4.12 mg/100 g) and flavonoids (3.45 mg/100 g) as the highest compound in the ethanolic and aqueous extracts respectively. Carbohydrate was shown to be the highest proximate constituent with 52.38 % and fat the least with 1.76 %. Therefore, J. tanjorensis is rich in bioactive constituents and the leaves are mostly the plant part used as a remedy to illnesses such measles, scabies, malaria, high blood pressure, stomach ache, diabetes mellitus, eczema and anaemia.
Foliar epidermal anatomy and its taxonomic implications within the family Euphorbiaceae in the Niger Delta Region of Nigeria
Authors: Onisodumeya Elemchukwu James  , Blessing Opakirite Green  , Mercy Gospel Ajuru  , Victoria Wilson
Published: June 2021

Micro-morphological investigations of the foliar epidermal anatomy of seven species of the family Euphorbiaceae: Acalypha hispidia Burm. f., A. wilkesiana Mull. Arg, Euphorbia heterophylla L., E. hirta L., Jatropha curcas L., J. gossypifolia L. and Manihot esculenta Crantz was carried out to assess the systematic relevance of epidermal features, stomata and trichome diversity within the family using light microscope and camera. Members of this family contain many important medicinal herbs and there has been increasing misidentification of species in this family. Leaf micro-morphological characteristics are commonly used in the identification and authentication of plants. Results showed that the stomatal index varied from species to species. Epidermal cell shapes were found to be irregular to polygonal on both surfaces of the species. The epidermal cells possess straight to undulating anticlinal walls but in some few cases exhibited wavy to straight anticlinal walls. The presence of papillae was observed to be a unique character of E. heterophylla among the species studied. The stomatal types observed were Anisocytic, Anomocytic, Diacytic, tetracytic, paracytic, and actinocytic. The stomatal complex was mainly amphistomatic except for A. wilkesiana that was hypostomatic. The hypostomatic character of A. wilkesiana as reported in this paper is the first of such report as previous report found was amphistomatic. Non-glandular, multiseriate uniseriate and in some cases branched trichome types were observed only on both surfaces of A. wilkesiana and E. hirta but absent on all other studied species. This study revealed detailed descriptive micromorphological structures which could serve as a source of information and reference for the taxonomic description, identification and delineation of the species studied.
Analisa Kadar Timbal (Pb) pada Lipstik di Wilayah Kota Surabaya yang Teregistrasi dan Tidak Teregistrasi Menggunakan Spektofotometri Serapan Atom (SSA)
Authors: Fernanda M.A. Hanny Ferry , Elidya Devi , Manaheda Novianti Ayu , Qomaryah Nurul , Umam Muhammad Khotibul , Amalia Anisa Riski , Arifiyana Djamilah
Published: June 2021

ABSTRAKLipstik merupakan salah satu kosmetik yang paling banyak dan hampir setiap hari digunakan oleh wanita. Timbal adalah salah satu cemaran logam berat yang terdapat dalam lipstik. Penelitian ini bertujuan untukmengetahui kandungan logam berat timbal dalam lipstik yang teregistrasi dan tidak teregistrasi mengguanakan Spektrofotometer Serapan Atom (SSA). Preparasi sampel menggunakan destruksi basah dengan aqua regia. Sampel lipstik yang digunakan sebanyak 24 sampel lipstik yang diambil di wilayah Kota Surabaya, dimana 12 sampel memiliki nomor registrasi BPOM dan 12 sampel tidak memiliki nomor registrasi BPOM. Hasil penelitian menunjukkan adanya kandungan logam berat yang melebihi persyaratan BPOM pada semua sampel lipstikdengan rata-rata kadar 108.9517 ppm untuk lipstik yang teregistrasi dan 102.7183 ppm untuk lipstik yang tidak teregistrasi. Berdasarkan uji Mann-Whitney U diketahui bahwa tidak ada beda antara kadar Pb pada lipstik yang teregistrasi dengan lipstik yang tidak teregistrasi dengan nilai α= 0,05.Kata kunci: Timbal (Pb), Lipstik, Surabaya, Registrasi, Spektrofotometri Serapan Atom. ABSTRACTLipstick is one of the most widely used cosmetics every day by women. Lead is one of the heavy metal contaminants found in lipstick. This study aims to determine the heavy metal content of lead in registered lipstickand not registered using Atomic Absorption Spectrophotometer (AAS). Sample preparation using wet destruction with aqua regia. Lipstick samples were used as many as 24 lipstick samples taken in the Surabaya area, where 12 samples had BPOM registration numbers and 12 samples did not have BPOM registration numbers. The results showed that there was a heavy metal content that exceeded BPOM requirements for all lipstick samples with an average level of 108.9517 ppm for registered lipstick and 102.7183 ppm for unregistered lipstick. Basedon the Mann-Whitney U test it is known that there is no difference between Pb levels on lipstick registered with lipstick which was not registered with a value of α = 0.05.Keywords: Lead (Pb), Lipstick, Surabaya, Registration, Atomic Absorption Spectrophotometry..
Uji Banding Ekstrak Bawang Hitam dan Ekstrak Bawang Putih (Allium sativum) Sebagai Antifungi Terhadap Pertumbuhan Candida albicans
Authors: A Purity Sabila , . Ngadiani , Budiarti Fradina Fitri
Published: June 2021

ABSTRAKPenyakit infeksi telah menjadi salah satu masalah kesehatan terbesar. Pemberian antibiotik dalam jangka waktu yang lama dan dilakukan secara tidak rasional dapat menimbulkan masalah baru, yaitu munculnya patogen yang bersifat resisten. Oleh karena itu, pengobatan alternatif dengan menggunakan bahan dan tanaman herbal saat ini banyak digunakan. Bawang putih termasuk dalam familia Liliaceae merupakan tanaman herba parenial yang membentuk umbi lapis. Bawang putih sudah dikenal memiliki potensi medis dan dipercaya dapat berperan sebagai antifungi karena mengandung allicin didalamnya. Sedangkan bawang hitam merupakan bawang putih yang telah dipanaskan pada suhu 65-80ºC dengan kelembaban relatif 70-80% selama 30-40 hari tanpa perlakuan tambahan apapun. Bawang hitam memiliki sifat antibakteri lebih kuat, serta antioksidan dua kali lebih tinggi dibandingkan dengan bawang putih biasa karena mengandung S-allycysteine. Peneliti tertarik mengangkat judul penelitian ini dengan tujuan untuk menguji kemampuan ekstrak bawang putih dan bawang hitam pada konsentrasi 25%, 50%, 75%, dan 100% terhadap pertumbuhan Candida albicans. Penelitian ini mengunakan Rancangan Acak Lengkap dan menggunakan uji lanjut BNT dan didapatkan hasil bahwa bawang hitam terbukti lebih baik menghambat pertumbuhan Candida albicans.Kata kunci : antifungi, ekstrak bawang hitam, ekstrak bawang putih, Candida albicansABSTRACTInfectious diseases have become one of the biggest health problems. Giving antibiotics in the long term and done irrationally can cause new problems, namely the emergence of resistant pathogens. Therefore, alternative treatments using herbal materials and plants are now widely used. Garlic included in the familia Liliaceae is a parenial herbaceous plant that forms tuber bulbs. Garlic is already known to have medical potential and is believed to act as antifungal due to its allicin content. While the black onion is garlic that has been heated at a temperature of 65-80 º C with a relative humidity of 70-80% for 30-40 days without any additional treatment. Black onions have stronger antibacterial properties, as well as antioxidants two times higher than regular garlic as they contain S-allycysteine. Researchers are interested in raising the title of this study with the aim to test the ability of both extracts at concentrations of 25%, 50%, 75%, and 100% on the growth of Candida albicans. This study used Completely Randomized Design and using BNT advanced test showed that black onions proved to be better inhibiting the growth of Candida albicans.Key words ; antifungi, black garlic extract, garlic extract, Candida albicans
Formulation Sunscreen Emulgel of Sweet Potatoes Leaves Extract (Ipomoea batatas (L.)) Antin-3 Variety
Authors: Dipahayu Damaranie
Published: June 2021

Ultraviolet radiation intensively causes oxidation and premature skin aging. UV B radiation causes sunburn and pigmentation. Sunscreen is used to protect the skin due to excessive sun UV exposure. The purpose of this study was to determine the physical characteristics and SPF value of emulgel containing purple sweet potatoes leaves extract (Ipomoea batatas (L.)) Antin-3 variety. Determination of the SPF value using the UV-VIS spectrophotometer method. Both of Antin-3 emulgel and base emulgel were not show phase separation after mechanically tested. Their not only had a homogeneous and soft consistency but also fresh on the skin. Antin-3 emulgel had a light brown colour and leaves extract scent while base emulgel had a white colour and base scent. Spread capacity and pH value of Antin-3 emulgel and base emulgel in a row were 3.6 cm; 6.28 and 3.2 cm; 6.41. SPF value of Antin-3 emulgel was 6.50 and base emulgel was 1.17. Antin-3 emulgel have extra potency to protect against UV B radiation.
Polimorfisme COX-1 terhadap Agregasi Platelet pada Pasien Penyakit Jantung Koroner
Authors: Wahab Charliandri Saputra , Putranto J. Nugroho Eko , Rochmawati Ike Dhiah
Published: June 2021

Polimorfisme genetik COX-1 (Cyclooxygenase 1) menjadi salah satu faktor penyebab variasi respon terhadap agregasi platelet. Variasi tersebut dapat menimbulkan Coronary Arthery Disease (CAD) pada pasien penyakit jantung koroner (PJK). Penelitian ini dilakukan di RSUD Sidoarjo di Jawa Timur selama 1 bulan yaitu terhitung mulai bulan November hingga Desember 2017 dengan melibatkan 30 pasien. Metode penelitian yang digunakan yaitu Polymerase Chain Reaction (PCR) agar pemeriksaan polimorfisme COX-1 dan metode Light Transmittance  Aggregometry (LTA) untuk pengukuran agregasi platelet. Dari 30 pasien yang terlibat dengan penelitian ini didapatkan jenis polimorfisme COX-1 homozygout (wild type) sebanyak 4 pasien dengan nilai bp pada kisaran rentang 233-243dan Heterozygot sebanyak 26 pasien dengan kisaran rentang 244-294. Analisis yang dilakukan agar mengetahui hubungan antara polimorfisme COX-1 terhadap agregasi platelet pada pasien PJK yaitu analisis inferensial, dimana diperoleh nilai p=0,423. Dari hasil uji analisis yang diperoleh, maka dapat diambil kesimpulan bahwa tidak hubungan antara polimorfisme COX-1 terhadap agrgasi platelet.
Kultur macht Schule
Authors: Schweiger Christina , Krottendorfer Ingrid , Fuchs Judith , Höfferer-Brunthaler Dagmar , Rumpeltes Mike
Published: June 2021

Kulturelle Bildung in der Schule als umfassendes Bildungsprinzip durchdringt analog zum holistischen Kulturbegriff alle Schul- und Lebensbereiche. Zugleich erlaubt Kulturelle Bildung eine thematische Ausdifferenzierung in den künstlerischen Unterrichtsfächern. Auf diese Weise sind vielfältige Zugänge zur Alltagskultur und Hochkultur möglich. Diese integrativ zu denken, ist uns im National Center of Competence (NCoC) für Kulturelle Bildung wichtig. Wir sind bemüht, in unseren Fortbildungsveranstaltungen aktuellen Entwicklungen und Diskursen Rechnung zu tragen und stellen Entwürfe und exemplarische Zugänge vor, welche die Teilnehmer*innen dann selbst erproben und in ihre Praxis einbeziehen können.
Vertrauen stärken durch Professionalität
Authors: Gumilar Brigitte , Adorjan-Lorenz Claudia , Gutsch Johannes A.C.
Published: June 2021

Neben den täglichen Aufgaben und Anforderungen der Organisation und Verwaltung von Schulalltag im stetigen Bemühen um Schaffung optimaler Rahmenbedingungen für Lehr- und Lernprozesse wurden und werden besonders Schulleiter*innen während dieser Krise in Form einer Pandemie vor besondere Herausforderungen gestellt. Das verinnerlichte Verständnis von Führung, Führungskompetenz und Krisenmanagement unterliegt einer permanenten Reflexion. In jedem einzelnen Fall stellen die veränderten Rahmenbedingungen, unter denen Unterricht stattfinden soll und muss, hohe Anforderungen an alle Beteiligten. Welche Auswirkungen haben diese Veränderungen und auch Belastungen für die Schulleitung, die Erziehungsberechtigten, die Lehrpersonen und vor allem die Schüler*innen? Wie geht man als Leitung damit um? Um sich möglichen Antworten anzunähern, wurde der Unterricht während dieser Zeit im Schulverbund der Mittelschule Baden evaluiert.
Ein neues Web-Journal für Schulleiter*innen aus Österreich und der Schweiz stellt sich vor
Authors: N. N.
Published: June 2021

Dieses nachfolgend geführte „Gespräch“ ist ein bloß fiktives, es will doch ein informatives sein. Es soll anregen zu weiteren Rückfragen, Rückmeldungen und Wunschäußerungen aller Art an dieses Web-Journal, seine Redaktion und seine Herausgeber*innen.Alle Schulleiter*innen seien herzlich eingeladen, sich zu beteiligen – am bes¬ten mit eigenen Beiträgen in einer unserer Rubriken des Web-Journals! Gerne auch durch Beteiligung an unseren Online-Web-Dialogen, die wir im Kontext des Web-Journals in regelmäßigen Abtänden anbieten. Kritik und Vorschläge zur weiteren Entwicklung unserer Vorhaben werden selbstverständlich auch gerne entgegengenommen.Fragende*r ist ein*e imaginäre*r Schulleiter*in, es antwortet ein Herausgeber und Planender von #schuleverantworten.
Anstiftung zu mutiger Schulentwicklung
Authors: Hofbauer Christoph , Tscherne Michaela
Published: June 2021

Christoph Hofbauer und Michaela Tscherne haben "Menschen machen Schule: Mutig eigene Wege gehen" von Michael Schratz et al. für Sie gelesen.
Schule und Corona: Unterricht aussetzen und nur zu Hause aussitzen, ist ein Leerplan
Authors: Rauscher Erwin
Published: June 2021

In pro & contra sammeln und veröffentlichen wir Ihre Meinung, Ihre Kritik, Ihre Anregungen, Ihre Fragen!
Towards a Generic Model of Human Resource Management
Authors: Opatha H.H.D.N.P.
Published: June 2021

This theoretical basic research paper was written in order to accomplish three research objectives: (1) to perform a brief description of selected popular models of Human Resource Management (HRM) developed by various scholars or authors; (2) to revisit and review the model of HRM developed by me in 2009; and (3) to introduce a generic model of HRM with an adequate theoretical base. It revealed that at least five popular models exist in the literature of HRM and they were briefly reviewed. The relevant review done with regard to the model developed locally as the first model of HRM in 2009 revealed that it is an internally focused but comprehensive and distinct model with a necessity of incorporating forces which exist in internal and external environments. Finally, a generic model of HRM which is composed of seven interrelated components such as internal environment, external environment, HRM fields and functions, HRM outcomes, organizational outcomes, HRM academic and professional factor, and feedback through evaluation was developed and presented by using several common theories, perspectives, arguments and logical beliefs. Hopefully the generic model will be a significant value addition to the existing local as well as international body of knowledge of HRM which is a highly recognized academic discipline and an established practice.
Is There a Benefit of Adding Atrazine to HPPD-Inhibiting Herbicides for Control of Multiple-Herbicide-Resistant, Including Group 5-Resistant, Waterhemp in Corn?
Authors: Willemse Christian , Soltani Nader , Benoit Lauren , Jhala Amit J. , Hooker David C. , Robinson Darren E. , Sikkema Peter H.
Published: June 2021

The evolution of multiple-herbicide-resistant (MHR) waterhemp (resistant to Groups 2, 5, 9, and 14) in Ontario, Canada is challenging for growers. The complementary activity of the co-application of hydroxyphenylpyruvate dioxygenase (HPPD)-inhibiting herbicides with atrazine has been well documented. The objective of this research was to determine if the addition of atrazine to 4-hydroxyphenylpyruvate dioxygenase (HPPD)-inhibiting herbicides applied postemergence improves their consistency of MHR waterhemp (including Group 5 resistance) in corn. Five field trials were conducted over a two-year period (2018, 2019) in Ontario, Canada. Five HPPD-inhibiting herbicides [isoxaflutole (105 g ha-1), mesotrione (100 g ha-1), topramezone (12.5 g ha-1), tembotrione (90 g ha-1), and tolpyralate (30 g ha-1)] were applied postemergence with and without atrazine to 10-cm-tall waterhemp. Corn injury (≤ 10%) was observed at specific sites where the application of tembotrione, isoxaflutole and isoxaflutole + atrazine resulted in characteristic white bleaching of corn foliage; however, yield was not affected. Averaged across field sites, the addition of atrazine to isoxaflutole, mesotrione, topramezone, or tembotrione improved MHR waterhemp control 15%, 11%, 7%, and 7%, respectively at 4 weeks after application (WAA). Averaged across herbicide treatments and sites, the addition of atrazine reduced the standard error of MHR waterhemp control by 13% to 100%. This study concludes that the co-application of atrazine with HPPD-inhibitors applied postemergence reduced the risk of herbicide failure and resulted in greater and more consistent control of MHR waterhemp.
Screening of Selected Sorghum Genotypes for Resistance to Covered Kernel Smut Disease in Western Kenya
Authors: Caroline Okongo , Evans Ouma , Samuel Gudu
Published: June 2021

Sorghum is an important food security crop for arid and semi-arid tropics but its production is hampered by many biotic and abiotic factors including covered kernel smut disease (CKSD) caused by fungus Sporosorium sorghi in the Ustilaginaceae family. The disease attacks susceptible sorghum genotypes causing yield losses estimated at 43% in Western Kenya. This study determined the response of selected sorghum genotypes to CKSD under field and greenhouse conditions. A total of 15 elite sorghum genotypes were screened under field conditions in Migori and Homa Bay sites and under greenhouse at the University of Eldoret. Data on disease incidence and severity were collected per genotype and analyzed using R-Studio software and means were separated at 1% using Tukey’s test. Results showed significant differences among genotypes for disease incidence and severity under fields and greenhouse conditions. Disease incidence varied significantly (p < 0.001) among the genotypes ranging from zero (for T53, T30, IS3092, N4 and N68) to 64% (for Nyadundo2) under field conditions but ranged from 0-69% under greenhouse conditions. Similarly, severity followed the same trend with C26 having the worst attack with a score of 5 while T53 recorded the least (score of 1). This study has identified potential sources of resistance for covered kernel smut disease that can be utilized to manage the disease and significantly improve sorghum yields in the target regions.
TOTALLY REAL SURFACES IN $S^6$
Authors: DESHMUKH SHARIEF
Published: June 2021

The normal bundle $\bar \nu$ of a totally real surface $M$ in $S^6$ splits as $\bar\nu= JTM\oplus \bar\mu$ where $TM$ is the tangent bundle of $M$ and  $\bar\mu$ is sub­bundle of $\bar\nu$ which is invariant under the almost complex structure $J$. We study the totally real surfaces M of constant Gaussian curvature K for which the second fundamental form $h(x, y) \in JTM$, and we show that $K = 1$ (that is, $M$ is totally geodesic).
LIFTING AND PROJECTING BETWEEN RANDERS AND RIEMANNIAN SPACES
Authors: TAMIM A. A.
Published: June 2021

LIFTING AND PROJECTING BETWEEN RANDERS AND RIEMANNIAN SPACES
A NOTE ON DISCRETE OPIAL'S INEQUALITY
Authors: YANG GOU-SHENG , YOU CHENG-DAR
Published: June 2021

A NOTE ON DISCRETE OPIAL'S INEQUALITY
El inicio del fin de una etapa: la jubilación
Authors: Selva Olid Clara , Martínez-González Maite , Naqui Esteve Maria
Published: June 2021

En este ensayo hemos realizado un recorrido crítico sobre la situación actual de la población que se aproxima a la jubilación atendiendo a los principales actores de este proceso: individuos, organización y gobierno. Para cada uno, se han analizado los aspectos que se establecen como más influyentes en el tránsito hacia esta nueva etapa2017 en relación a las medidas existentes en el proceso de jubilación. Si bien la literatura existente respecto a este fenómeno ha permitido dar luz a algunas cuestiones, es necesario que individuos, organizaciones y gobierno tengan una mayor implicación en el tránsito hacia la jubilación. Por el momento, tanto iniciativas empresariales, como administrativas y/o estudios académicos, quedan alejados de las demandas (prácticas) que requiere la última etapa de la vida laboral activa. Las reflexiones derivadas de este ensayo permiten plantear futuras líneas de investigación que mejoren el tránsito hacia la jubilación.