bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH AUDIT TENURE TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN AKRUAL DISKRESIONER
Authors: Nur apandi R. Nelly
Published: August 2017

The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Stock Exchange period 2009-2010. Samples was collected by used puposive sample method. The hypothesis tested by simple linear regression analysis. The results of this study indicate that audit tenure for three consecutive years (2009-2011) there were 16 companies that have changed auditors every year, 36 companies that perform audit engagements with the same auditor for 2 years, and 31 companies that perform audit engagements with the same auditor for 3 years.While, the results of descriptive analysis showed that the fraudulent financial reporting has a minimum value is -0.7940, maximum values is 0.3670, and an average of fraudulent financial reporting at 83 companies listed in the Indonesia Stock Exchange is -0.010622. Financial reporting fraud rate indicates a value of less than zero (-0.010622), which indicates that there are indications of fraud in the form of earnings management with minimazation income, which lowers the level of income reported earnings. The results of hypothesis showed that the audit tenure has no effect on fraudulent financial reporting.
PENGARUH PERTUMBUHAN EKUITAS DAN PERTUMBUHAN LABA TERHADAP INVESTMENT OPPORTUNITY SET
Authors: Karsam Karsam , Yanalia Salampessy Yanalia Salampessy
Published: August 2017

This study uses a sample of 35 companies engaged in the Property and Real Estate Industries listed on the Indonesia Stock Exchange (IDX) period 2004-2008. Data source is secondary data obtained from Indonesian Capital Market Directory with data collection is done by time series.The results of the analysis show that simultaneously Growth Equity and Profit Growth affect Investment Opportunity Set especially on Market Book Value of Asset (MBVA) ratio. While partially, Growth Equity and Profit Growth significantly influence Investment Opportunity Set especially in Market Book Value of Asset (MBVA) raidtio.
PENILAIAN KINERJA FISIK (MATERI) KOPERASI SYARI’AH MENURUT PERSPEKTIF SHARI’ATE ENTERPRISE THEORY DENGAN NILAI TAMBAH SYARI’AH DAN ZAKAT SEBAGAI INDIKATOR
Authors: Handayani Soedarso Elvyra
Published: August 2017

The results of the assessment on the performance of sharia cooperatives are strongly influenced by the analytical tools used. Analyzes that have been there only focused on a mere financial perspective with the meaning of finances limited to property or material. Whereas should the assessment of Sharia cooperative performance should be more comprehensive and comprehensive considering the role and function of Shari'ah cooperative which is not only limited to profit oriented but also non profit oriented. Assessment of Shari'ah cooperative performance according to shari'ate enterprise theory perspective assesses the performance of three forms of reality: physical reality, psychic reality and spiritual reality. Performance appraisal of physical reality is viewed from the perspective of financial piety, mental and social reality seen from the perspective of mental and social piety and spiritual reality seen from the perspective of spiritual piety. In this study, the discussion is limited only to the assessment of the physical performance of Shari'ah cooperatives by using the added value of Shariah and Zakat as an indicator of its assessment. The results showed that Sharia Added Value as the first indicator used to assess the physical performance of Shari'ah cooperatives assessed performance based on economic added value, mental added value and spiritual added value. While zakat as the second indicator of physical performance of Shari'ah cooperative is the transformation from the achievement of net profit to the achievement of zalcat, by using the object of zakat appraisal that is optimum.
PENGARUH EFEKTIVITAS FUNGSI AUDIT INTERNAL TERHADAP PENGUNGKAPAN KELEMAHAN PENGENDALIAN INTERNAL
Authors: Dewi Yuniarti Rozali Rozmita , Alfian Rizal
Published: August 2017

This research purpose to know how influence the effectiveness of the internal audit function on the disclosure weaknesses control in BUMN headoffice in Bandung. The research method used is associative method. The population this research are internal auditors who are in all BUMN headoffice in Bandung, whereas for sampling using sample iteration. This research using primary data wich collected from questionnaires. This research using a simple statictical correlation Spearman Rank in analyzing the data. Based on the calculation of correlation analysis with the help of software SPSS 20.0 for Windows, questionnaire distributed to 55 internal auditors at 5 BUMN headoffice in Bandung showed that the effectiveness of the internal audit function has positive influence on the disclosure of internal control weaknesses. Percentage influence the effectiveness of the internal audit function to the disclosure of internal control weaknesses were 33.5% and 66.5% influenced by other factors not examined in this research.
ANALISIS PENERAPAN COST REDUCTION DALAM PENINGKATAN LABA
Authors: Iqbal Nikmatullah Mohamad , Widarsono Agus
Published: August 2017

This research purpose to know how application of Cost Reduction within increase profit PD. Bank Perkreditan Rakyat in West Java based on one of Cost Reductiontools is Fixed Cost Analysis. This research method used  descriptive quantitative. The sampling technique using non-probability sampling with purposive sampling approach with criteria (1) PD BPR in West Java publishes financial report in Bank Indonesia for three years; (2) PD BPR good categorized according to the ratio of capital adequate ratio (CAR); (3) PD BPR has positive ratio return on asset (ROA); (4) PD BPR with total assets of more than the average total assets PD BPR in West Java. The results showed that the average value of fixed cost ratio from year to year has decline, it's inversely with the value of earnings from year to year increase. It shows that the efficiency carried out use fixed cost aset affect to profitability. The proportion of lower fixed cost give opportunities for PD BPR to reach more income than expenditure variable, while result the breakeven analysis showed absence of effective implementation of cost reduction in the interest sector BPR was indicated by the absence of a link between the growth rate of the increase in profit spread.
ANALISIS KONTRIBUSI EFISIENSI BIAYA PRODUKSI TERHADAP KEMAMPULABAAN PADA PT PERKEBUNAN NUSANTARA VIII JAWA BARAT
Authors: Supriatna Nono
Published: August 2017

This study is intended to study the magnitude of the contribution of the high efficiency of production costs to the level of profitability of the company, especially in tea commodities empirically by taking the case in PT Perkebunan Nusantara (PTPN) VIII West Java. The findings of this study are expected to contribute thoughts in the management of finance, especially related to the level of efficiency as one of the factors that affect the pampering of the company.The profitability variable is measured by the gross profit margin indiator, while efficiency is measured by comparison between budget and realization. In this study used saturated sampling by examining a number of existing garden units in PTPN VIII West Java Region. The collected data is processed inferential statistically by using simple correlation and regression analysis to test the research hypothesis.From the results of hypothesis testing through regression analysis obtained the findings that the hypothesis proposed in this study accepted empirically, ie efficiency costs roduksi positive effect on kemampulabaan company of 5.2% or contribution of 0.069 units. This means that every increase of 1 value in the variable cost of production efficiency of the company, then the profitability of each unit of the garden will increase by 6.9 units.
TEKNIK AUDIT INVESTIGATIF DALAM PENGUNGKAPAN MONEY LAUNDERING BERDASARKAN PERSPEKTIF AKUNTAN FORENSIK
Authors: Dewi Yuniarti Rozali Rozmita
Published: August 2017

Forensic accounting and investigative auditing is a discipline that is used when investigating a complicated cheating case related to the law. Inside are investigative audit techniques that can assist forensic accountants in their implementation. In Indonesia, investigative audit is more often associated with the settlement of corruption cases, one of which is money laundering. So in this study the authors wanted to know how investigative audit techniques are most effective in its efforts to uncover cases of money laundering based on the perspective of forensic accountants.The research method used is qualitative descriptive method. Determination of respondents using key person techniques are people who work as forensic accountants. The data used is the primary data obtained from interviews with respondents. This study uses the technique of triangulation of sources in the test data. Based on the results of his analysis, the results of the investigative aduit stages are predication, hypothesis formulation, data gathering, data reliability test, data analysis, interview and interrogation call, loss calculation, and reporting. It was also concluded that in theory and practice there is no investigative audit technique selected as the most effective technique. Because previously forensic accountants need to consider the things and characteristics of the money laundering case, only then determine which investigative audit techniques to use.
PENGARUH ANTAR PERSPEKTIF NON KEUANGAN SERTA IMPLIKASINYA TERHADAP PERSPEKTIF KEUANGAN BERDASARKAN BALANCED SCORECARD
Authors: Sofia Alfira , Stefani Nicol
Published: August 2017

This study aims to determine the effect between non-financial perspective (learning and growth, internal business processes and customers) and its implications on financial perspective based on Balanced Scorecard at PT PLN (Persero) in 2002-2013.The method used in this research is descriptive and quantitative explanation. Sources of data in this study were obtained from secondary data. The secondary data consists of annual reports and statistical reports of PT PLN (Persero) obtained from the company website www.pln.co.id, as well as literature such as journals, previous research, and text book. This research uses Structural Equation Modeling - Partial Least Square (SEM-PLS) technique for multivariate analysis.In this research note that there is significant influence between non financial perspective at PT PLN (Persero) and there is significant influence from non-financial perspective to financial perspective.
KOMPETENSI INTERNASIONAL AKUNTANSI FORENSIK MAHASISWA AKUNTANSI DI BEBERAPA UNIVERSITAS DI SEMARANG
Authors: Rizky Garuda Nusantara Bachrul Zakir Hamzah Muhammad , Yanto Heri
Published: August 2017

In the era of globalization accounting graduates equipped with international competencies would have better access to find jobs in other countries. The roles of universities in preparing their accounting graduates are pivotal. The objectives of the study is to identify the contributions of univesities in preparing their graduates to master international competencies of forensic accounting (KIAF). The population of the study are final-year accounting students of all universities in Semarang. By employing multi-stage smpling technique, the study collected 218 data. Moreover, the study used a five-point-Likert-type scale for both variables of accounting course enggagement (KMPA) and KIAF. KMPA was the proxy for measuring the process of accounting education at the university.Descriptive, correlation, and regression analyses were employed to analyze data. Almost all factors of KMPA significantly correlate with factors of KIAF. Canonical analysis shows that covariates of KMPA factors mostly correlate with canonical variable. Almost all factors of KMPA have significant contributions in building students’ competencies of forensic accounting Universities should improve the education processes of accounting to increase the KIAF. Since, the KIAF was measured using students’ perceptions, future research should focus on the impacts of KMPA on real competency of forensic accounting.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN
Authors: Widarsono Agus , Putri Hadiyanti Cantika
Published: August 2017

This study aims to test and obtain empirical evidence of factors that affect the environmental performance partially and simultaneously. Factors studied in this research are profitability, leverage and liquidity. The research method used is descriptive method verifikatif. With verificative testing using multiple regression, partial test (t test) and simultaneous test (F test). The data used are secondary data that is the company's annual report and PROPER report of Ministry of Environment as sample in the research. The sample of research is 11 State-Owned Enterprise (BUMN) Year 2009-2013 taken by using purposive sampling method. The results of this study indicate that profitability, leverage and liquidity have no significant effect on environmental performance partially. And profitability, leverage, and profitability have no significant effect on environmental performance simultaneously.
ANALISIS KELAYAKAN FINANSIAL WISATA AIR WADUK JATIGEDE KABUPATEN SUMEDANG
Authors: Susanto Bambang , Sukadwilinda Sukadwilinda
Published: August 2017

Abstract. Sumedang regency is one of the 26 regency in West Java. Sumedang is a   district of the capital of West Java, which has a wide range of culture and tourism. Culinary tourism especially know already known nationally. To further develop other tourist tours in Sumedang district   need to do breakthrough one of the breakthrough by exploiting the existing potential. Jatigede reservoir,in addition to its designation for hydroelectric power and irrigation, jatigede reservoir can also be developed towards the tour of water tourism. Development of water tourism area in order to provide benefits for the surrounding community, of course, need to do preliminary studies for the benefits far greater than the cost incurred. Therefore, for scientific purposes, it is necessary to conduct an academic study in the form of Financial Feasibility Analysis. Based on the analysis of financial feasibility, it can be concluded that water tourism in Jatigede Reservoir Sumedang have benefits. It’s   the results of a positive net prese nt value analysis, internal rate of return greater than the interest rate of banks and benefit cost greater than on.Keywords: Financial Feasibility; Water Tour. Abstrak. Kabupaten Sumedang merupakan salah satu dari 26 Kabupaten Kota yang ada dipropinsi Jawa barat. Sumedang merupakan kabupaten penyangga Ibu kota propinsi Jawa barat , yang memiliki  beraneka  ragam  budaya dan wisata. Wisata kuliner terutama tahu sudah dikenal secara nasional. Untuk lebih mengembangkan wisata wisata lain yang ada di kabupaten Sumedang tentunya perlu dilakukan terobosan  terobosan salah satunya dengan memanfaatkan potensi yang ada. Waduk jatigede salah satunya , selain peruntukannya untuk pembangkit listrik tenaga air dan kepentingan irigasi,  waduk jatigede  juga dapat dikembangkan kearah wisata yaitu  wisata air. Pembangunan  kawasan wisata air agar dapat memberikan manfaat bagi masyarakat sekitar, tentunya perlu dilakukan studi pendahuluan agar manfaatnya jauh lebih besar dari biaya yang dikeluarkan. Oleh sebab itu untuk kepentingan ilmiah perlu dilakukan kajian akademisnya berupa Analisis kelayakan Finansial. Berdasarkan analisis kelayakan keuangan   ,dapat  disimpulkan bahwa wisata air di Waduk jatigede Kabupaten Sumedang  memberikan manfaat yang lebih dibandingkan dengan biaya yang dikeluarkan . ini dapat dilihat dari hasil analisis net present value yang positif, internal rate of return yang lebih besar dari tingkat bunga bank serta benefit cost yang lebih besar dari satu.Kata Kunci: Kelayakan Finansial; Wisata Air.
KAJIAN PERTUMBUHAN MINAT DAN REALISASI INVESTASI PENANAMAN MODAL ASING (PMA) DAN PENANAMAN MODAL DALAM NEGERI (PMDN) PROVINSI JAWA BARAT (LOKASI DAN SEKTOR USAHA)
Authors: Firdaus Dony Waluya , Widyasastrena Widyasastrena
Published: August 2017

Abstrak. Minat Investasi PMA dan PMDN Provinsi Jawa Barat berdasarkan lokasi dan sektor Januari – Desember 2015 di 27 (dua puluh tujuh) Kabupaten/Kota mencapai total investasi sebesar Rp. 186,491,741,150,000 dan total penyerapan tenaga kerja sebanyak 161,561 orang, serta total proyek sebanyak 1,540 proyek. Dengan pertumbuhan Minat Penanaman Modal Asing (PMA) berdasarkan Lokasi Kabupaten/Kota dan Sektor Usaha Provinsi Jawa Barat mencapai sebesar Rp.135,324,226,250,000 dan pertumbuhan Minat Penanaman Modal Dalam Negeri (PMDN) Kabupaten/Kota dan Sektor Usaha Provinsi Jawa Barat mencapai sebesar Rp.51,167,514,900,000.Realisasi Penanaman Modal Asing (PMA) 2015 berdasarkan Lokasi Kabupaten/Kota dan Sektor Usaha Provinsi Jawa Barat mencapai Rp.71,733,928,750,000 meskipun di awal – awal tahun mengalami perlambatan, sedangkan. Realisasi Penanaman Modal Dalam Negeri (PMDN) berdasarkan Lokasi Kabupaten/Kota dan Sektor Usaha Provinsi Jawa Barat mencapai mencapai Rp.49,783,024,065,583.
PENGARUH LIKUDITAS DAN NILAI TUKAR TERHADAP HARGA SAHAM SETELAH IPO PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009 SAMPAI TAHUN 2014
Authors: Andriana Denny
Published: August 2017

Abstract. This study aims to determine the effect of corporate liquidity and exchange rate on stock prices after conducting IPO (Initial Public Offering) in Indonesia Stock Exchange. The study was conducted by taking 78 samples of companies whose IPO in 2009-2014. The analytical method used is multiple linear regression that compares the statistical hypothesis with the results. Regression results show the liquidity variables affect the stock price after the IPO with a positive correlation direction. While the variable exchange rate of Rupiah to US Dollar does not affect the stock price after IPO with negative correlation direction. Tests together (simultaneously) show the independent variables of liquidity and exchange rate as a whole affect the dependent variable or stock price after the IPO Keywords: Liquidity, Exchange Rate, Stock Price Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas perusahaan dan nilai tukar terhadap harga saham setelah melakukan IPO (Initial Public Offering) di Bursa Efek Indonesia. Penelitian dilakukan dengan mengambil 78 sampel perusahaan yang IPO di tahun 2009-2014. Metode analisis yang digunakan adalah regresi linier berganda yang membandingkan hipotesis statistik dengan hasil. Hasil regresi menunjukan variabel likuiditas berpengaruh terhadap harga saham setelah IPO dengan arah korelasi positif. Sedangkan variabel nilai tukar Rupiah terhadap Dolar AS tidak berpengaruh terhadap harga saham setelah IPO dengan arah korelasi negatif. Uji bersama-sama (secara simultan) menunjukan variabel independen yaitu likuiditas dan nilai tukar secara keseluruhan mempengaruhi variabel dependen atau harga saham setelah IPO Kata Kunci: Likuiditas, Nilai Tukar, Harga Saham
PENGARUH ASSET GROWTH, DEBT TO EQUITY RATIO, RETURN ON EQUITY, TOTAL ASSET TURNOVER DAN EARNING PER SHARE TERHADAP BETA SAHAM PADA PERUSAHAAN YANG MASUK DALAM KELOMPOK JAKARTA ISLAMIC INDEX (JII) PERIODE 2013-2015
Authors: Lila Kusuma Indra
Published: August 2017

Penelitian ini menguji dan menganalisis pengaruh asset growth, debt to equity ratio, return on equity, total asset turnover dan earning per share  terhadap beta saham.Saham yang diteliti adalah saham- saham yang masuk dalam kelompok Jakarta Islamic Index (JII) secara konsisten selama tahun 2013 sampai 2015. Variabel yang digunakan adalah variabel fundamental  yang terdiri dari asset growth (AG), debt to equity ratio (DER), return on equity (ROE), total asset turnover (TATO), dan earning per share (EPS). Data penelitian ini adalah data sekunder dari Indonesian Capital Market Directory (ICMD) dan Pusat Data Pasar Modal di Fakultas Ekonomi Universitas Islam Indonesia serta laporan keuangan tahunan perusahaan yang masuk dalam kelompok JII selama tahun 2013-2015 serta diolah dengan model regresi linear berganda menggunakan program SPSS.Hasil penelitian menyimpulkan bahwa variabel yang berpengaruh signifikan terhadap beta saham adalah asset growth dengan sig. t sebesar 0.007<0.05. Sedangkan variabel yang tidak berpengaruh signifikan terhadap beta saham adalah DER dengan sig.t sebesar 0.430>0.05, ROE  dengan sig. t sebesar 0.050>0.05,  TATO dengan sig.t sebesar 0.759>0.05, EPS dengan sig. t sebesar 0.424. Sedangkan sig. F sebesar  0.040<0.05, sehingga dapat disimpulkan bahwa kelima variabel secara simultan  berpengaruh positif dan signifikan terhadap beta saham. Kelima variabel tersebut berpengaruh terhadap beta saham sebesar 20% dan sisanya sebesar 80% dijelaskan oleh variabel lain di luar model dan faktor fundamental lainnya
PENGARUH PENERAPAN FAIR VALUE NON CURRENT ASSET DAN MANAJEMEN PAJAK ATAS ASSET PERUSAHAAN TERHADAP FEE AUDIT
Authors: Nur Apandi R Nelly
Published: August 2017

The implementation of international accounting standards has increased fair value implementation in financial reporting. The benefit is that fair value represents the true economic condition of an entity. On the other hand, this concept also causes problem related to its measurement subjectivity, especially on non current asset. It makes the auditor do a greater effort to gain a sufficient conviction over the fairness of non current asset. This implicates a greater audit fee. This study aims to seek the effect of fair value of non current asset on audit fee. This study also aims to seek any moderation from tax management of companies asset that affects the relationship between fair value implementation and audit fee. By using OLS regression, this study examines companies listed in Indonesia Stock Exchange from 2012 to 2014, with a sample of 114 companies. The result show that fair value implementation affects audit fee and this study is able to prove that fair value implementation moderated by tax management of company asset affects audit fee.
ANALISIS DETERMINAN GOOD GOVERNMENT GOVERNANCE SERTA IMPLIKASINYA PADA KUALITAS LAKIP
Authors: Danny Segara Lalu
Published: August 2017

This study aimed to analyze the influence of morality, reliability, and commitment to the GGG and the implications on the quality LAKIP. The low performance of the apparatus in the delivery of LAKIP an inconsistency GGG that impact on the quality LAKIP. The population is involved in reporting apparatus LAKIP in thirteen units of the Ministry of Religious work throughout Central Lombok district. The sample is determined by purposive sampling method amounted to 50 respondents. analysis using SMART Partial Least Square (PLS) Version 2.0. Findings show GGG influenced by morality and reliability, but is not influenced by the commitment apparatus. Other findings indicate GGG has implications for the quality LAKIP. Implications of the study is useful as consideration of the leadership ranks of the Ministry of Religious Affairs, in optimizing GGG
ANALISIS KELAYAKAN FINANSIAL INDUSTRIALISASI RUMPUT LAUT ATC Chips DI TUJUH PROPINSI INDONESIA TIMUR
Authors: Susanto Bambang , Sukadwilinda Sukadwilinda
Published: August 2017

Indonesia has one of the largest wet seaweed producer in the World. It will impact the  economic value if the seaweed processing industry small and medium-scale can be established disentra seaweed production centers such as in Eastern Indonesia. The establishment of the seaweed industry small and medium-scale can be realized through several approaches, both economic and financial approach. The research method using descriptive analytic  with field surveys as reinforcement data analysis . The object of  this study is the financial analysis of the seaweed industry in Indonesia, especially in eastern regions such as South Sulawesi, Central Sulawesi, North Sulawesi, West Nusa Tenggara, East Nusa Tenggara, Maluku and North Maluku. The results of the financial analysis of the overall approach to demonstrate the positive zone seen from the feasibility, both NPV, IRR, and Payback Ratio ratio BC
ANALISIS KUALITAS SUMBER DAYA MANUSIA BAGIAN AKUNTANSI DALAM PEMAHAMAN TERHADAP LAPORAN KEUANGAN PADA BUMD KOTA BANDUNG
Authors: Sukiati Wiwin , Surya Fauzia Pertami Yuli
Published: August 2017

The goal is to determine the extent of the rules on preparation of financial statements have been understood and applied in BUMD Bandung, and  factors that inhibit good quality financial reports can be achieved. The purpose of this research is to identify the quality of human resources in accounting department to understand and prepare the financial statements in order to achieve good quality financial reports, and to determine factors that inhibit good quality financial reports can be achieved. By using linear regression analysis method, it is known that the human resources have a significant effect on the quality of financial reporting information. It is supported by the results of direct interviews that the limiting factors in producing the quality of financial reporting information is the number of human resources in accounting department are inadequate, and the lack of knowledge about the science of accounting.
CLINICAL, ENDOSCOPIC AND ESOPHAGEAL PH-IMPEDENCE STUDY IN PATIENTS WITH HEARTBURN REFERRED TO KURDISTAN CENTER FOR GASTROENTEROLOGY AND HEPATOLOGY
Authors: Mohammed Mohammed , Hama Hewa
Published: August 2017

Background

Heartburn is characterized by a discomfort or burning sensation behind the sternum that arises from the epigastrium and may radiate toward the neck. A subset of patients with heartburn are Non-erosive reflux disease (NERD) is characterized by reflux symptoms in the absence of esophageal mucosal breaks, with objective evidence of pathological levels of gastroesophageal reflux on pH or pH-impedance monitoring.

Objectives

To evaluate patients with heartburn clinically, endoscopically and by combined pH-impedance study.

Methodology

This is a cross-sectional descriptive study, a total of 60 cases of heartburn, referred to Kurdistan center for Gastroenterology and Hepatology in Sulaimani from February 2015 to December 2015 were enrolled. Cases interviewed and a questionnaire filled; body mass index measured. OGD and pH-impedance study were done for all participants.

Results 

Out of 60 cases of heartburn, erosive esophagitis (EE) found in 21.7% of cases and 78.7% had normal OGD. Regurgitation found in almost all cases of EE (100%) which was statistically significant (p=0.02). Patients with hiatus hernia HH are at greater risk for EE than non-erosive cases (p=0.01). By OGD and pH-study more than half of our cases (51.6%) were proved to have gastroesophageal reflux disease (GERD). There was significant different (p <0.001) between those with erosive and non-erosive esophagitis in relation to number of reflux episodes and intensity of acid exposure.

Conclusion

Only 21.3% of heartburn cases had EE. Having HH is a risk factor for EE. Almost half of cases with EE had abnormal pH-study; this means ODG has low sensitivity in the diagnosis of GERD with greater specificity. Adding combined pH-impedance test to OGD in the evaluation of heartburn increase the diagnostic utility of GERD.
FETAL ECHOCARDIOGRAPHY FOR RISKY PREGNANCIES IN SULAIMANI GOVERNORATE
Authors: Salih Aso
Published: August 2017

Background
Prenatal diagnosis of congenital heart disease is now well established for a wide range of cardiacanomalies. Diagnosis of congenital heart disease during fetal life not only identifies the cardiac lesion but may alsolead to detection of associated abnormalities. This information allows a detailed discussion of the prognosis with parents. For continuing pregnancies, appropriate preparation can be made to optimize the post natal outcome.Morbidity and mortality, following antenatal diagnosis, has been reported for coarctation of the aorta, hypoplastic left heart syndrome, and transposition of the great arteries.
Objective
The aim of this prospective study is to evaluate our experience and results of fetal echo for high risk pregnancies in sulaimani city.
Methods
This is prospective descriptive study conducted on 450 pregnant ladies refered for fetal echocardiography from obstetricians , ultrasonographers and (self referral) from the 1st January 2013 to 1st the February 2017. Echocardiography done with Siemens machine with semicurved phased array probe at their first visit at 16-22 weeks in 330 ladies, at 22-28 weeks in 70 cases and at 31 weeks and above in 50 ladies. Also 2nd visit echo done for 60 patients for follow up at 31-33 weeks gestation. All babies checked post labour for accuracy of the diagnoses.
Results
Among 450 pregnant ladies, 98 cases found to have abnormal findings , of which 27 diagnosed as hypertrophic cardiomyopathy ( just one persist after 6 months post labour), 25 cases as ASD (just 10 left true ASD postlabour), 14 diagnosed as tricuspid atersia and single ventricle physiology, 5 AVSD , 5 arrhythmia with hydropis , 5 with MV and TV abnormalities, 4 AS, 3 hypoplastic left heart syndrome, 3 PS, 2 l-TGA and one Coa . For cases whom classify as low risk populations of defects no action undertaken, for high risk population decision for termination wan one of the options. 2 miss diagnosis observed after labour checking among anomalies observed echo findings and they were of low risk cases, and no miss diagnosis observed in major risk group diagnosed cases. Fetal echocardiography examination specifity was sensitivity as 97.9% and specifity as 99.4% which is within 95% CI, positive predictive value was 97.9%, negative predictive value was 99.4% in which both within 95% CI.
Conclusion
The present study showed that fetal echo has great value in detection of congenital heart disease, prognosis and outcome in high risk pregnancies. It’s recommended to familiarize our obstetrician about this important diagnostic test. We should train our ultrasonographer and pediatric cardiologist to increase awareness about this diagnostic test (is it screening test,or a diagnostic test). Also as far as we know this the first paper written on this kind of diagnostic technique , so more studies need to be conducted in the future.
SERUM MAGNESIUM LEVEL IN CHILDREN WITH BRONCHIAL ASTHMA IN DUHOK CITY
Authors: Al-Mezori Azad , Atrushi Akrem
Published: August 2017

Background

Asthma is an increasingly common disease over the last century. It is caused by chronic inflammation of lung airways with increased airway responsiveness and airflow obstruction. Magnesium is the fourth most common cation in the body and the major intracellular divalent cation. Mg+2 in extracellular fluid is crucial for normal neuromuscular activities. Magnesium deficiency is associated with increased contractility of smooth muscle cells including bronchiolar resulting in bronchospasm.

Objectives

To detect the prevalence of hypomagnesemia among asthmatic children and to find out any significant correlation of hypomagnesemia with asthma in children.

Patients and Methods

A case control study conducted in Duhok, North of Iraq in the period between January the 1st 2014 and January  the 1st 2015. One hundred asthmatic patients aged between 1 and 15 years were examined. All patients had acute asthmatic attacks with features of respiratory distress for which they were admitted to Heevi Pediatric Teaching Hospital. Those with fever, dehydration, localized wheezing, pneumonia, cardiac, renal, or hepatic dysfunction were excluded. They were all studied in terms of age, gender, duration of asthma, drugs used for treatment, severity of asthma and the patients’ growth as measured by Body Mass index. Control group included 100 children who were healthy non asthmatic and visited the hospital with their parents. Samples of blood were taken to measure serum magnesium level.Statistical analysis were performed by using the SPSS 19 where P<0.05 is significant.

Results

The mean serum magnesium in patients group was 1.91± 0.33 mg/dl while in the control group it was 2.03± 0.33 mg/dl. Serum magnesium levels were lower in the asthmatic patients than controls P= 0.01. Male gender predominated in both groups (68% , 61%) and the most common age among cases was 1- < 3 years and controls 5- <10 years. Serum magnesium level indirectly correlated with duration of asthma but not significantly (P=0.1). Serum magnesium level was not significantly related to body mass index P=0.3.Serum magnesium level decreased with increasing severity of asthma symptoms P= 0.05. Serum level is slightly lower in asthmatics on steroids and bronchodilators than those who were not P=0.7, P=0.9 respectively. 

Conclusion

Serum magnesium level is significantly lower in asthmatic children as compared to the control group. Serum Mg+2 level decreases as the duration of asthma is longer but not significantly. There is an inverse relation between serum Mg+2 and the severity of asthma. No significant change in serum Mg+2 develops when steroids and bronchodilators are used.
SEPTOPLASTY VERSUS SEPTOPLASTY WITH MINIMAL NASAL VALVE REPAIR
Authors: Said Said
Published: August 2017

Background

Nasal obstruction is a highly prevalent problem in that can negatively affect quality of life. One of the common causes of nasal obstructions a deviated septum. In the presence of such nasal obstruction, nasal septoplasty and Minimal Nasal Valve Surgery procedures can improve the nasal airway and nasal scale score. Septoplasty procedure alone use commonly to overcome this nasal obstruction.

Objective

To compare the effectiveness of combination of septoplasty with minimal nasal valve surgery versus the septoplasty alone in the treatment of nasal obstruction and improving the nasal scale score.

Patients and Methods

This is a comparative prospective study conducted at tertiary center and private hospital from Nov. 2014 to June 2016. The study included 60 patients suffering from nasal obstruction for more than 6 months. The patients were selected for the type of surgery randomly. Following rigid nasal endoscopy of the nose and valve area to exclude other pathologies, assessment of nasal obstruction 1 week before surgery was done according to Nasal Obstruction Symptoms Evaluation (NOSE) Scale. The patients were divided into two groups according to the type of surgery. Group A: Septoplasty with minimal nasal valve repair. Group B: Septoplasty alone.

Results

Significant improvement in the treatment of nasal obstruction was achieved in group A with mean Nasal scores of [14.43] preoperatively and [4.20] 3 months postoperatively.No significant difference in the nasal score in early post-operative time in both groups. P value found significant in both group regarding the improvement in the airway breathing and overcoming the nasal obstructions in mean of nasal score in both groups A and B in two main period. There was no significant difference between the two groups regarding local nasal pain by VAS , P value were non-significant. here was no significant differenc regarding the bleeding in both groups A and B after removal of the silastic intranasal splintafter oneweek. No significant difference regarding crustation in both Groups.

Conclusion

Both groups in this study had good outcome in treating nasal obstruction and nasal scale with the superiority of the group A in long term after 3 months.
THE EFFICACY OF THE STANDARD TRIPLE ANTI HELICOBACTER PYLORI THERAPY IN ENDOSCOPY–PROVEN DUODENAL AND GASTRIC ULCERS
Authors: Al-Sheikhani Mohammad , Saida Bnar
Published: August 2017

Background

Helicobacter pylori infection has a high global prevalence and carries a significant disease burden. For more than 10 years now, the recommended therapy worldwide for eradication has been a standard triple therapy with amoxicillin, clarithromycine and a proton pump inhibitor. The success of this therapy has been declined in the recent years due to many factors.

Objectives

To determine the efficacy of the current standard triple anti-Helicobacter pylori treatment in Slemani.

Patients and Methods

This is a prospective study enrolling 62 patients carried out at Shar teaching hospital endoscopy department during a period from January 2015 through January 2016. Patients with gastric and duodenal ulcer underwent biopsy taken from body and antrum of their stomach (one sample from each part), along with stool samples for monoclonal stool antigen testing. They were subjected to standard triple therapy for 2 weeks. After 4 weeks of completion of the treatment they underwent stool antigen test to confirm the eradication.

Results

The eradication rate was 58%. Male gender, smoking, diabetes and non-steroidal anti inflammatory dug use had reduced chance of cure.

Conclusion

The eradication rate was low in our locality for the standard triple therapy. Possibly due to many factors, including rising numbers of antibiotic resistance, smoking, poor compliance and comorbidities like diabetes mellitus.
The possibilities of pharmacological regulation of the processes of adaptation to dental constructions
Authors: Pozhilova Elena V , Novikov Vasiliy E , Urakov Aleksandr L
Published: August 2017

The process of patient’s adaptation to dentures depends on many local and systemic factors such as the functional activity of the Central nervous system, temperament of the patient, the condition of the oral cavity tissues and individual adaptive reactions. This review article presents the results of experimental and clinical trials in which we investigated action of different pharmacological groups on the indicators of patient’s adaptation to dental structures at local and systemic use. A comparative analysis of pharmacological agent’s influence on local and systemic factors of adaptation was made. We discuss the possibilities and perspectives of regulation of the adaptation to orthopedic dental constructions with the help of pharmacological agents. The effectiveness of drugs with stress-protective action and with antioxidant and antihypoxic activity was observed. (For citation: Pozhilova EV, Novikov VE, Urakov AL. The possibilities of pharmacological regulation of the processes of adaptation to dental constructions. Reviews on Clinical Pharmacology and Drug Therapy. 2017;15(2):12-22. doi: 10.17816/RCF15212-22).
Flavonoids through the eyes of a pharmacologist. Features and problems of pharmacokinetics
Authors: Zverev Yakov F
Published: August 2017

The review focused on pharmacokinetics of the six major subclasses of flavonoids: their distribution, consumption and metabolism. Particular attention is paid to the problem of the bioavailability of these plant polyphenolic compounds, the differences of the effects obtained in experiments in vitro and in vivo. Discusses the dependence of the efficiency of flavonoids by the characteristics of the processes of metabolism in humans. Emphasizes the role of the epithelium of small intestine and microbiota of the colon in ensuring biological activity of flavonoids. (For citation: Zverev YaF. Flavonoids through the eyes of a pharmacologist. Features and problems of pharmacokinetics. Reviews on Clinical Pharmacology and Drug Therapy. 2017;15(2):4-11. doi: 10.17816/RCF1524-11).
Marketing digital em sites de beleza: Dove Cara Lavada
Authors: ARAÚJO DENISE CASTILHOS DE , HUGENTOBLER FERNANDA RIBEIRO
Published: August 2017

As estratégias de marketing digital estão se tornando corriqueiras tanto para empresas quanto para consumidores, por isso, propomos refletir acerca do concurso ?cara lavada, organizado pela empresa de produtos de saúde e beleza Dove. Nesse concurso podemos perceber a abordagem da interatividade como ferramenta para a aproximação do público consumidor. Diante disso, verificamos que a empresa sugere diferente percepção a respeito do culto à beleza, tão presente na sociedade contemporânea. Ao mesmo tempo, verificamos o crescente uso da internet na comunicação das empresas com as consumidoras, com o intuito de estreitar os laços de relacionamento, ao propor estratégias como o concurso cultural em análise. Destacamos, ainda, a existência de um público web cada vez mais feminino e a busca desse público por conteúdos que versem sobre o uso e a eficiência de cosméticos, moda e beleza.
EDUCAÇÃO SEXUAL EM DISCURSO: PERCEPÇÕES DE PROFESSORES E ALUNOS
Authors: LOURINHO LÍDIA ANDRADE , BRILHANTE ALINE VERAS MORAIES , DA SILVA RAIMUNDA MAGALHÃES , JORGE MARIA SALETE BESSA , CATRIB ANA MARIA FONTENELLE
Published: August 2017

O presente artigo tem como objetivo analisar as percepções de professores e alunos sobre a educação sexual, explorando os processos sociais e as relações de poder que circunscrevem os discursos. Realizou-se um estudo exploratório-descritivo com enfoque qualitativo com adolescentes entre 14 e 18 anos de escolas públicas de Fortaleza, Ceará. Os dados foram obtidos usando entrevistas semiestruturadas, analisados pelos princípios da análise do discurso. A colocação do sexo em discurso parece gerar técnicas normalizadoras e normatizadoras de controle, o qual se exerce não tanto através de proibições e punições, mas através de mecanismos, metodologias e práticas que visam a produzir sujeitos autodisciplinados no que se refere à maneira de viver sua sexualidade. Conclui-se que políticas educativas que se proponham efetivas ao lidar com as vulnerabilidades relacionadas à sexualidade não podem negligenciar o aspecto cultural da sexualidade e da adolescência ou desconsiderar o contexto social, no qual esses dispositivos são constituídos.
EDUCAÇÃO E DIREITOS HUMANOS: PENSANDO SUA RELAÇÃO COMO POSSIBILIDADE DE EMANCIPAÇÃO
Authors: ALMEIDA LILIANE BARROS
Published: August 2017

Busca-se estabelecer, neste trabalho, a relação entre educação e direitos humanos. Compreendendo-os como criação humana, procura-se demonstrar o contexto social, político e econômico no qual esses fenômenos manifestam-se. Faz-se uma reflexão acerca das contribuições da educação voltada aos direitos humanos para a transformação rumo à construção da justiça social e do bem comum. Propõe-se uma formação comprometida com a superação do instituído, por meio da cultura, do rigor, do pensamento e da ação. Essa formação exige o movimento e a transformação do pensamento vivo e instigante, questionando e compreendendo o sentido da sociedade, da educação e da existência humana.
Menempatkan nilai-nilai fikih Islam dalam proses modernisasi dan perubahan sosial studi tentang teori al-Tufi mazhab Hanbali
Authors: Zuhri Saifudin
Published: August 2017

Al-Tufi intellect in the field of usul fiqh impressed liberals and generalist, pure of logical thinking and the knowledge he gained from many cities and many Muslim theologians. No change in the system of theology. Maslahah concept used instead ra’yu free without limit, but methodological step with existing laws, customs used by the companions of the Prophet Umar, may Allah be pleased, and Imam Malik. The methodology used is bayan (exegesis) also taqyid and tahdid an-nas. Being based on bayan (exege- sis) also taqyid and tahdid an-nas and custom law, their values are as implemented by the method of ijtihad takhsis munfasil. It is used as a method to cope with the statement of the Koran that seem contradictory to each other. The goal is to create distance and theistic concept of fiqh imperative at that time, by directing the point of view of jurisprudence that not only theological but also humanistic. Intelektualitas Al-Tufi dalam bidang usul fiqh terkesan liberalis dan generalis, murni dari pemikiran logis dan pengetahuan ia peroleh dari banyak kota dan banyak teolog muslim. Tidak ada perubahan dalam sistem teologinya. Konsep maslahah yang digunakan bukan ra’yu bebas tanpa batas, namun metodologis melangkah dengan hukum yang ada, kebiasaan yang digunakan oleh sahabat Nabi Umar, ra. dan Imam Malik. Metodologi yang digunakan adalah bayan (penafsiran) juga taqyid dan tahdid an- nas. Dengan berbasis kepada bayan, taqyid dan tahdi d an-nas dan hukum adat, nilai-nilai mereka adalah seperti yang diterapkan oleh metode ijtihad takh munfasil. Hal ini digunakan sebagai salah satu metode untuk mengatasi pernyataan dari Al-Quran yang tampak kontradiktif satu sama lain. Tujuannya untuk membuat jarak konsep fikih imperatif dan teistik pada waktu itu, dengan mengarahkan titik pandang fikih yang tidak hanya secara teologis tetapi juga humanistik.
Research learning communities: How the RLC approach enables teachers to use research to improve their practice and the benefits for students that occur as a result
Authors: Brown Chris
Published: August 2017

This article explores the research learning communities (RLC) model that the author has pioneered and its potential to be an effective way of fostering and embedding research-informed practice among teachers. The article begins by setting out the origins of the RLC approach and the
theoretical and conceptual thinking that underpins the model, as well as the practical elements of how RLCs are run and delivered. It then uses the case study of one teaching school alliance – Excellence Together – to illustrate how the RLC approach has led not only to teachers
within this specific alliance engaging in research-informed practice, but also how this practice has begun to transform teaching and improve student outcomes within participating schools. Scales and a methodology for identifying and measuring both research engagement and transformative teaching/improved
student outcomes are presented, along with the results for Excellence Together.
Overview of Islamic Financial System and its Efficiency
Authors: Nakhavali Miad
Published: August 2017

This essay attempts to discuss the principles of Islamic financial system based on Sharia law and its efficiency in the real world. It is achieved by overlooking different methods of Islamic financial and banking system. The focus of the essay is on the examination of Islamic financial system and its approaches in the Islamic countries, especially those shariabased law countries. Sharia law is based on the Holy Book of Muslims Quran and on the traditional teaching of Prophet Muhamad in the so called Sunnah. Even the most restricted Islamic banks are using conventional banking methods under the cover of Islamic slogans. Despite these methods, the share of Islamic banks when compared with conventional ones is extremely low. The other inefficacy of Islamic banks involves reducing customer’s freedom by prohibiting all interest-methods and giving them some dictated options only.
Peuplement Spontané Et Accès À L’éducation Primaire Dans La Commune De Bantè Au Centre Du Bénin
Authors: K. Akobi , Ibouraima Yabi , Nacisse Agnon , Ernest Amoussou , Michel Boko
Published: August 2017

Achieving universal primary education is the second Millennium Development Goals that Benin missed in 2015 with a national rate of 74 percent. The reasons for this failure are varied with notable spatial specificities. The present research aims to contribute to the analysis of the specific causes of this failure in the Bantè Commune. The data used relate to the number of children enrolled in schools, the number of schools, and the number of settlements (villages, hamlets, and manned farms) on several dates in the Commune. In addition, information was collected from selected households in several localities. Individual interviews and groups as well as direct field observations were the collection techniques used. The tools and parameters of the descriptive statistics and the cartographic approach made it possible to process the data collected. The results show a disparity in the spatial distribution of primary schools compared to inhabited places. The result shows a geographical inaccessibility of schools for the children of many hamlets and farms. This situation is mainly inherent to a spontaneous settlement dynamics which characterizes the Commune. This concern, therefore, deserves consideration if access to primary education is a global challenge that is again relaunched by 2030. This is usually done within the framework of the Sustainable Development Goals.