bluuebunny/crossref_metadata_2025 huggingface dataset:
Moneda extranjera. Impuesto sobre el Valor Añadido. Impuesto General Indirecto Canario (nuevo PGC)
Authors: Gálvez Linares Miguel Ángel , Romano Aparicio Javier
Published: February 2023

El presente artículo está dedicado al estudio de las normas de registro y valoración números 11.ª y 12.ª del PGC, sobre Moneda extranjera y el Impuesto sobre el Valor Añadido e Impuesto General Indirecto Canario.
En la primera parte del artículo se analizan la valoración inicial de las transacciones en moneda extranjera así como la valoración posterior, prestando especial atención a aquellas partidas cuya valoración se realiza a valor razonable. Por último se hace un análisis de los procesos de conversión de estados financieros presentados en moneda extranjera.
La segunda parte del trabajo está dedicada al análisis de la contabilización del IVA, IGIC y otros impuestos indirectos a partir de los criterios del PGC de 2007.
Novedades autonómicas en los impuestos cedidos (ITP y AJD e ISD)
Authors: Pozuelo Antoni Francisco de Asís
Published: February 2023

Como viene siendo habitual en los últimos años, además de las modificaciones establecidas por las Cortes Generales en los impuestos cedidos a las Comunidades Autónomas, estas han ejercido su capacidad normativa para plasmar en sus leyes de medidas o en otro tipo de normas sus respectivas políticas tributarias. En este trabajo se describen los rasgos principales de estas leyes.
Aspectos históricos acerca de la divulgación de la partida doble
Authors: Gonçalves Miguel
Published: February 2023

El artículo asume como principal finalidad la de analizar, en términos sintéticos, cómo se procesó la divulgación del método de la partida doble, con especial relevo para la literatura contabilística que en mucho ayudó a su diseminación.
De entre los diversos autores que contribuyeron para la generalización y difusión del método digráfico, se destaca Luca di Bartholomeu dei Pacioli.
Por consiguiente, el artículo también tiene como objetivo la presentación de una reseña de los principales aspectos de la vida y de la obra de este tratadista de la Contabilidad, considerado por muchos el precursor de nuestra disciplina, por haber publicado la Summa de Arithmetica, Geometria, Proportioni et Proportionalita, obra primordial en el dominio de nuestra especialidad, más concretamente una sección suya –el Tractatus Particularis de Computis et Scripturis–.
¿Cabe la aplicación de sanciones en un supuesto en el que una entidad mercantil avalada por un informe de auditoría mantenga una interpretación razonable de un precepto legal distinta a la que defiende la Inspección?
Authors: Chico de la Cámara Pablo , Pérez-Bustamante Yabar David
Published: February 2023

En el citado trabajo se defiende la no concurrencia del elemento de culpabilidad necesario para sancionar cuando una entidad avalada por un informe de auditoría realiza una exégesis de un precepto del Impuesto sobre Sociedades con base en una interpretación razonable de la norma tributaria.
Nuevas normas de consolidación de estados financieros (I)
Authors: González Sainza Javier
Published: February 2023

El presente capítulo es introductorio y definitorio de muchos conceptos que se emplearán y abordarán con mayor profusión en posteriores entregas. Comenzamos el mismo explicando de forma sucinta el concepto de la consolidación, el porqué, el sentido económico o finalidad de la consolidación de estados financieros de un grupo de sociedades de cara a posibles usuarios de la información, dejando para capítulos posteriores la profundización en la propia técnica de la consolidación. Sin embargo, por básico que parezca, el trabajo realizado en este capítulo incide de forma relevante en los posteriores, dado que se están presentando las definiciones conceptuales básicas de la consolidación conforme a la normativa para la formulación de estados financieros consolidados establecida en el Real Decreto 1159/2010, de 17 de septiembre, y por ello su relevancia no ha de resultar menoscabada. Siguiendo con el desarrollo del capítulo, posteriormente, explicitaremos una serie de definiciones respecto a los sujetos que intervienen en el proceso de la consolidación de estados financieros, concretaremos cuándo existe obligación de consolidar y por parte de quién existe dicha obligación, para finalmente terminar este capítulo con una definición que sirve de acercamiento a los métodos de consolidación y en el procedimiento de puesta en equivalencia.
Fijeza y fluidez en el mundo digital
Authors: Yeo Geoffrey
Published: February 2023

La transición al ámbito digital ha introducido nuevos y potentes métodos para acceder a los archivos y compartirlos, pero también ha traído consigo nuevos retos. La fluidez y la variabilidad han llevado a sugerir que las antiguas concepciones de la naturaleza estable de los archivos deben sustituirse por conceptos más nuevos adecuados a la era digital. Por supuesto, se pueden identificar una serie de acepciones en las que los documentos de archivo se pueden considerar adecuadamente mutables. Pero si los documentos digitales fueran totalmente fluidos, serían incapaces de comunicar sus mensajes. En este artículo se defiende que la sociedad sigue necesitando documentos con capacidad para garantizar la rendición de cuentas, dar testimonio de hechos pasados y sostener derechos y obligaciones, y que tales documentos siguen requiriendo grados adecuados de estabilidad y contextualización. Aunque se ha afirmado que las características fundamentales de los archivos y los documentos de archivo se han visto alteradas en el entorno digital, su naturaleza no ha pasado de la fijeza a la fluidez constante o total. Los archivos siguen cumpliendo sus funciones, y no tenemos por qué ver los archivos digitales como algo diferente de los creados en épocas anteriores.

The transition to the digital realm has introduced powerful new methods of accessing and sharing archives, but it has also brought new challenges. The fluidity and variability have led to suggestions that older understandings of the stable nature of archives should be replaced with newer concepts appropriate to the digital age. Of course, it is possible to identify a number of senses in which archival documents can appropriately be seen as mutable. But if digital documents were wholly fluid, they would be unable to communicate their messages. This article argues that society continues to need documents with the power to underwrite accountability, to testify to past events, and to sustain rights and obligations, and that such documents still require appropriate degrees of stability and contextualization. Although it has been claimed that the fundamental characteristics of archives and archival documents have been altered in the digital environment, their nature has not changed from fixity to constant or total fluidity. Archives continue to serve their functions, and we need not see digital archives as something different from those created in earlier eras.
IA y archivo
Authors: Raventós Pajares Pepita , Hernández Tornero Celio , Simon Martin Meritxell
Published: February 2023

Este artículo tiene como objetivo explorar cómo la contribución de la Computational Archival Science (CAS) puede incentivar un cambio paradigmático dentro de la Ciencia Archivística: de trabajar con documentos a manipular los datos que contienen éstos. Para ello, este artículo empleará una metodología basada en una tecnología de Inteligencia Artificial, aplicada a un estudio de caso realizado por el Servicio de Archivo y Gestión de Documentos de la Universidad de Lleida. Esta consiste en aplicar una forma de tecnología de reconocimiento de textos manuscritos (Transkribus) a una parte del Fondo de la Escuela Normal de Lleida. El resultado incluye la gestión y explotación computacional de este patrimonio archivístico.

This article aims to explore how the contribution of Computational Archival Science (CAS) can encourage a paradigm shift within Archival Science: from working with documents to manipulating the data they contain. For this, this article will use a methodology based on Artificial Intelligence technology, applied to a case study carried out by the Archive and Records Management Service of the University of Lleida. This consists of applying a form of handwritten text recognition technology (Transkribus) to part of the Holding of the Normal School of Lleida. The result includes the management and computational exploitation of this archival heritage.
Archivos sólidos en un sociedad líquida
Authors: Alonso López Alonso López
Published: February 2023

El presente artículo se interroga por las interrelaciones entre el gobierno digital y la disciplina archivística teniendo en cuenta el actual contexto de auge del militarismo y de los planteamientos autoritarios. Se constata la poca conexión de las investigaciones en e-gov con unos archivos inmersos en una profunda transformación técnica y teórica en un nuevo marco social y político en el que el mismo concepto de archivo evoluciona y se revoluciona condicionado no solo por unos nuevos parámetros de digitalización masiva sino por una sociedad con unos valores ‘líquidos’, gobernada por algoritmos y en una situación inestable. Todo ello juega contra las funciones clásicas de los archivos, pero al mismo tiempo los revaloriza y refuerza su necesidad. Se plantean diversos ámbitos y perspectivas de actuación reconociendo las limitaciones de la archivística pero poniéndola en valor como base operativa para la construcción de una memoria social organizada, lógica, fiable y duradera que debería servir de contrapeso a la condición líquida y las inseguridades que nos acechan.

This paper examines the relationship between the electronic governance and the archival science in the current context of the rise of militarism and authoritarian approaches. It is stated the weak connection of the investigations in e-gov and archives. These latter are immersed in a deep technical and theoretical transformation in a new social and political framework in which the very concept of archive evolves and revolutionizes itself, which is conditioned not only by new parameters of mass digitization but by a society with 'liquid' values, governed by algorithms and in an unstable situation. All of this plays against the classical functions of archives but at the same time revalues them and reinforces their need. Various areas and action perspectives are proposed, taking into account the limitations of archivistics but at the same time highlighting its value as an operational basis for the construction of an organized, logical, reliable and lasting social memory that should serve as a counterbalance to the liquid condition and the insecurities that lie in wait for us.
Legislación archivística en el Uruguay
Authors: Villar Anllul María Alejandra , Hernández Muñiz Fabián
Published: February 2023

Uruguay cuenta con una profusa legislación archivística e instrumentos científico-técnicos en materia de gestión de documentos y administración de archivos. Una falta de políticas públicas archivísticas compromete la viabilidad de la legislación, al no ser parte estructural de una política pública a nivel nacional, ni integrarse como prioritaria en temas de la agenda política. El objetivo general es demostrar de forma comparativa entre los elementos esenciales en la normativa nacional con la Ley Modelo Interamericana de Gestión Documental. Resulta del estudio la oportunidad de profundizar en la especificidad de producción normativa en la gestión de documentos y administración de archivos.

Uruguay has extensive archival legislation and scientific-technical instruments on records and archives management. A lack of archival public policies compromises the viability of the legislation, as it is not a structural part of a public policy at the national level, nor is it integrated as a priority in issues on the political agenda. The general objective is to demonstrate in a comparative way between the essential elements in the national regulations with the Inter-American Model Law on Records Management. The study provides an opportunity to deepen the specificity of normative production in records and archives management.
Hablar por hablar.
Authors: Heredia Herrera Antonia
Published: February 2023

Hay un calificativo que se ha hecho fuerte con la transformación digital: abierto/a, ciencia abierta, gobierno abierto, datos abiertos, sociedad abierta y también Archivística abierta, que manifiesta la voluntad de una sociedad diáfana, comunicativa, integradora, sin obstáculos para satisfacer el derecho a saber, que no la sabiduría. Presumiblemente estamos en un mundo de puertas abiertas. Esto que es inmensamente loable quizá todavía carezca de la apertura que se pregona. Es por lo que hay que ir proponiendo proyectos sectoriales según los ámbitos, porque la cuestión no es estar abierto sino abrir los caminos para llegar a facilitar el conocimiento.

There is a label that has become strong with the digital transformation: open, open science, open government, open data, open society and also open Archival Science, which expresses the will for an open, communicative, inclusive society, without obstacles to satisfy the right to know, not wisdom. Presumably we are in a world of open doors. This, which is immensely laudable, perhaps still lacks the openness that is being proclaimed. This is why sectoral projects must be proposed according to the fields, because the question is not to be open but to open the paths to facilitate knowledge.
Análisis del ciclo de vida de los documentos en perspectiva con las corrientes de pensamiento archivístico custodial y poscustodial
Authors: Hernández Muñiz Fabián , López Ospitaleche Dante
Published: February 2023

Uno de los tópicos principales de la teoría archivística lo constituye el ciclo de vida de los documentos. El objetivo consiste en su análisis a la luz de la reflexión epistemológica, teniendo en cuenta las consideraciones vertidas por las distintas corrientes de pensamiento archivístico custodial y poscustodial. La metodología desarrollada para este análisis es de tipo cualitativo, con una importante revisión de la bibliografía en el área. Como resultado se propone una representación gráfica que vincula estas tendencias con el ciclo de vida. Se concluye que las características de la archivística resultan condicionadas a situaciones materiales concretas. Se asume que estas corrientes no poseen una naturaleza estática. Lo poscustodial mantiene elementos propios del período custodial, al tiempo que desarrolla nuevos rasgos.

One of the main topics of archival theory is the life cycle records. The objective consists in its analysis in the light of epistemological reflection, taking into account the considerations expressed by the different currents of custodial and post-custodial archival thought. The methodology developed for this analysis is qualitative, with an important review of the literature in the area. As a result, a graphic representation is proposed that links these trends with the life cycle. It is concluded that the characteristics of archiving are conditioned to specific material situations. It is assumed that these currents do not have a static nature. The postcustodial maintains elements of the custodial period, while developing new features.
La explosión de los archivos
Authors: Delgado Gómez Alejandro , Hernández Olivera Luis
Published: February 2023

En el actual escenario archivístico, descubrimos que este sigue siendo efervescente, que se mueve, que bulle, no solo en una, sino en múltiples direcciones. En primer lugar, los archivos explotan, amplían sus límites, sobrepasan sus fronteras, se mueven, porque también lo hace la comunidad en la que existen, la sociedad que es reflejo de esa modernidad líquida a la que se refiriera Zygmunt Bauman. En segundo lugar, explotan en un mundo que, saliendo de, y entrando a, múltiples crisis (financieras, sanitarias, bélicas, energéticas, medioambientale) tiene que planificarse, identificar agendas, sin dejar lugar a la improvisación. Por tanto, archivos cuyas ideas explotan en una modernidad líquida y que se planifican para sobrevivir a un futuro incierto. 

In the current archival scenario, we discover that it continues to be effervescent, that it moves, that it bustles, not only in one, but in multiple directions. Firstly, archives explode, expand their limits, exceed their boundaries, move, because so does the community in which they exist, the society that is a reflection of that liquid modernity to which Zygmunt Bauman referred. Secondly, they explode in a world that, emerging from and entering multiple crises (financial, health, war, energy, environmental), has to plan itself, identify agendas, leaving no room for improvisation. Thus, archives whose ideas explode in a liquid modernity and which are planned to survive an uncertain future.
The explosion of the archives
Authors: Delgado Gomez Alejandro , Hernández Olivera Luis
Published: February 2023

In the current archival scenario, we discover that it continues to be effervescent, that it moves, that it bustles, not only in one, but in multiple directions. Firstly, archives explode, expand their limits, exceed their boundaries, move, because so does the community in which they exist, the society that is a reflection of that liquid modernity to which Zygmunt Bauman referred. Secondly, they explode in a world that, emerging from and entering multiple crises (financial, health, war, energy, environmental), has to plan itself, identify agendas, leaving no room for improvisation. Thus, archives whose ideas explode in a liquid modernity and which are planned to survive an uncertain future. 

En el actual escenario archivístico, descubrimos que este sigue siendo efervescente, que se mueve, que bulle, no solo en una, sino en múltiples direcciones. En primer lugar, los archivos explotan, amplían sus límites, sobrepasan sus fronteras, se mueven, porque también lo hace la comunidad en la que existen, la sociedad que es reflejo de esa modernidad líquida a la que se refiriera Zygmunt Bauman. En segundo lugar, explotan en un mundo que, saliendo de, y entrando a, múltiples crisis (financieras, sanitarias, bélicas, energéticas, medioambientale) tiene que planificarse, identificar agendas, sin dejar lugar a la improvisación. Por tanto, archivos cuyas ideas explotan en una modernidad líquida y que se planifican para sobrevivir a un futuro incierto.
PEMISAHAN SEBAGAI MEKANISME REKONSILIASI : STUDI KASUS DI JEMAAT GKJ TAMANMURNI, SRAGEN, JAWA TENGAH
Authors: Widi Yemima , Adi Suwarto
Published: February 2023

Konflik selalu membawa dampak bagi para pihak yang berkonflik. Berdampak buruk, apabila konflik tidak dapat diselesaikan dengan baik. Dan sebaliknya, apabila konflik dapat diselesaikan dengan baik, justru dapat membangun stabilitas komunal. Menghindar atau menarik diri dari konflik adalah salah satu cara para pihak berkonflik dalam menyelesaikan konflik. Sekalipun, hal tersebut tidak sepenuhnya bisa menyelesaikan konflik. Seperti yang dialami oleh Komunitas TM, pasca konflik yang terjadi di tahun 2007, yang menyebabkan komunitas ini memisahkan diri dari GKJ TA. Tulisan ini bertujuan untuk menjelaskan sejarah konflik, faktor-faktor penyebab pemisahan, upaya rekonsiliasi pasca pemisahan, serta menjelaskan kondisi Komunitas TM pasca pemisahan. Metode yang digunakan adalah metode kualitatif dengan studi kasus. Dari hasil analisis ditemukan bahwa rekonsiliasi konflik berlangsung cukup lama. Pemisahan Komunitas TM dari GKJ TA cukup dapat meredam konflik dan menjadi harapan baru bagi Komunitas TM untuk membangun jemaat dan kembali berjalan beriringan dengan GKJ TA juga gereja-gereja se-Sinode GKJ. Dapat disimpulkan bahwa pemisahan bisa menjadi mekanisme rekonsiliasi dan membantu Komunitas TM untuk membangun keutuhan jemaat, sehingga pembangunan jemaat pasca konflik berjalan maksimal.
Foraging behaviour of the Great Spotted Woodpecker (Dendrocopos major) in the Białowieża National Park
Authors: Stański Tomasz , Stańska Marzena , Czeszczewik Dorota
Published: February 2023

Although the Great Spotted Woodpecker (Dendrocopos major) is the most common of the European woodpecker species, there are no studies detailing its foraging behaviour in the breeding and non-breeding seasons. Our research, conducted in the primeval oak-lime-hornbeam forest of the Białowieża National Park in 1999–2011, compared foraging sites and foraging techniques used by this species in these two seasons. Great Spotted Woodpecker predominantly foraged on standing trees, while lying trees and the ground were occasionally used as foraging sites, but almost exclusively in the breeding season. European hornbeam (Carpinus betulus) and small-leaved lime (Tilia cordata) were the most frequently used for foraging in the breeding season, whereas Norway spruce (Picea abies) and pedunculate oak (Quercus robur) were used in the non-breeding season. Great Spotted Woodpecker foraged more frequently on dead and large trees in the non-breeding season. In the breeding season, Great Spotted Woodpecker collected food mainly from living substrates, predominantly sites on large diameter trunks and at low height, while in the non-breeding season it collected food from thin, dead and upper branches. Searching for food and gleaning it from the tree surface was the most common foraging technique used in the breeding season, whereas seed extraction from cones dominated in the non-breeding season. The percentage of foraging time spent on this type of food was positively correlated with the index of Norway spruce seed production. Our study showed that the foraging behaviour of the Great Spotted Woodpecker in the two seasons differs significantly due to changes in food resources.
Faktor - faktor yang Mempengaruhi Tingkat Non Performing Loan Pada Perbankan
Authors: Melani Elita , Fitri Mareta  , Meutia Riany
Published: February 2023

Penelitian ini mengkaji mengenai faktor-faktor yang dapat mempengaruhi tingkat kredit bermasalah seperti rasio keuangan pada lembaga perbankan. Dalam penelitian ini penulis menggunakan 4 variabel, diantaranya yaitu 3 variabel sebagai variabel bebas (X) dan 1 variabel terikat (Y). Variabel X tersebut diataranya yaitu ROA (Return on Asset), ROE (Return on Equity), dan CAR (Capital Adequacy Ratio), sedanggkan untuk variabel Y yaitu Net Performing Loan (NPL). Populasi yang digunakan dalam penelitian ini sebanyak 40 perusahaan dengan jumlah sampe 6 perusahaan perbankan yang terdaftar di BEI. Jenis data dalam penelitian adalah data sekunder, dimana data yang digunakan diambil dari laporan keuangan tahunan perusahana perbankan yang terdaftar di BEI periode 2016-202. Hasil dari analisis data menunjukkan bahwa model regresi yang dipakai merupakan model regresi berdistribusi normal. Namun variabel yang dapat mempengaruhi variabel NPL hanya ROE dan variabel ini berpengaruh secara negatif terhadap NPL. Sedangkan variabel ROA dan CAR yang tidak memiliki pengaruh yang signifikan terhadap variabel NPL.
Pengaruh Return On Asset (ROA), Operating Profit Margin (OPM), Return On Equity (ROE) dan Tingkat Inflasi Terhadap Harga Saham
Authors: Dwiyanti Herlina , Irwan Hermawan  , Heliani  , Nanan Sunandar
Published: February 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets (ROA), Operating Profit Margin (OPM), Return On Equity (ROE), dan Tingkat Inflasi terhadap harga saham di perusahaan Sektor Kontruksi dan Bangunan yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan pada penelitian ini adalah data kuantitatif yang diperoleh dari laporan keuangan perusahaan yang telah diaudit. Jumlah populasi perusahaan dalam penelitian ini adalah sebanyak 18 perusahaan, diperoleh sejumlah 8 perusahaan dengan periode pengamatan selama 5 tahun yaitu dari tahun 2016-2020, sehingga jumlah sampel perusahaan yang diamati sebanyak 40 laporan keuangan perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang digunakan adalah data bantu yang dikumpulkan dengan menggunakan metode data file dan kemudian dianalisis. Hasil dari penelitian ini menujukkan bahwa hanya pengaruh Return On Assets (ROA) dan Operating Profit Margin (OPM) yang berpengaruh signifikan terhadap harga saham periode 2016-2020. Sedangkan Return On Equity (ROE) dan Tingkat Inflasi memiliki pengaruh yang tidak signifikan terhadap harga saham perusahaan Sektor Kontruksi dan Bangunan yang terdaftar di Bursa Efek Indonesia periode 2016-2020.
Lucia Jeannete Zurita Salinas, MD., MSc.
Authors: Zurita Salinas Lucia Jeannete
Published: February 2023

La Doctora Lucia Zurita obtuvo su título de Doctora en Cirugía y Medicina en la Facultad de Medicina de la  Universidad Central del Ecuador, tiene una Maestría en Microbiología Clínica en la Escuela de Higiene y Medicina Tropical de Londres y realizó su Fellowship en microbioloía clínica en la Fundación Jiménez Díaz de Madrid, en la Clínica de la Concepción en España. Actualmente es profesora asistencial en microbiología clínica en el Colegio de Medicina de la Pontificia Universiad Católica del Ecuador, y es JEfa del servicio de Microbiología en los Laboratorios Zurita & Zurita, en Quito Ecuador.
Improving the Response to People Experiencing Homelessness and Psychoactive Substance Use in Montreal: A Systemic and Intersectoral Perspective
Authors: Alunni-Menichini Kristelle , Bertrand Karine , Brousselle Astrid
Published: February 2023

Introduction. Les personnes en situation d’itinérance qui consomment des substances psychoactives font face à plusieurs barrières à l’accès aux services généraux et ceux qui leur sont dédiés. Cela les mène, entre autres, à interagir fréquemment avec les services d’urgence, que ce soit avec la police, les services paramédicaux et les urgences hospitalières. Pourtant, ces services sont peu adaptés à leurs besoins. Il est donc important d’identifier des pistes de solutions concrètes pour améliorer la réponse d’urgence offerte aux personnes en situation d’itinérance qui consomment des substances psychoactives.
Méthodologie. Ce devis évaluatif combine une analyse des besoins avec une évaluation démocratique délibérative. Un processus collaboratif, dont l’utilisation d’une Technique de recherche d’information par l’animation d’un groupe d’experts (TRIAGE) intersectorielle de 32 participants, a été organisé pour prioriser les solutions selon les différentes parties prenantes, soit les prestataires des services d’urgence, les personnes en situation d’itinérance et les autres acteurs qui gravitent autour d’elles (services spécialisés, milieu communautaire, politique et de la recherche).
Résultats. Onze solutions ont été priorisées et classées dans quatre catégories : prévention de l’itinérance, approche à bas seuil, continuité des services et gouvernance.
Conclusion. Cette étude a permis d’identifier des solutions concrètes et systémiques qui font consensus et qui pourront être implantées dans des contextes similaires au nôtre.
Immunizing Roe: How Court Treatment of COVID-19 Vaccine Mandates Supports Reproductive Freedom
Authors: Alyssa Curcio
Published: February 2023

Immunizing Roe: How Court Treatment of COVID-19 Vaccine Mandates Supports Reproductive Freedom
A Change of Narrative: Protecting Sexual and Reproductive Rights in Post-Conflict Criminal Justice
Authors: Noemí Pérez Vásquez  , Liiri Oja
Published: February 2023

A Change of Narrative: Protecting Sexual and Reproductive Rights in Post-Conflict Criminal Justice
The Influence of Organizational Culture and Loyalty (Trisila Tni Al) on Employee Performance with Quality Service Mediation at Center Hospital Navy (RSPAL) Dr. Ramelan
Authors: Soesanto Radito , Sariwulan Tuty , Dharmawan Buchdadi Agung
Published: February 2023

The purpose of this study was to study, analyze, develop and find the influence of organizational culture, loyalty (trisila TNI AL) and quality service on employee performance in hospitals, using a survey method. The research sample was 345 RSAL dr. Ramelan selected in simple random sampling. The research method used is explanative method. Data analysis used Structural Equation Model (SEM) using AMOS ver. 24.00 to test the validity, reliability of measuring instruments and test the research hypothesis. The results showed: (1) Organizational culture has a direct positive effect on employee performance, (2) Loyalty (trisila TNI AL) has a direct positive effect on employee performance, (3) Quality service has a positive direct effect on employee performance, (4) Organizational culture has a direct positive effect on quality service, (5) Loyalty (trisila TNI AL) has a direct positive effect on quality service, (6) There is no indirect influence of organizational culture on employee performance through quality service, and (7) There is no indirect effect of loyalty (trisila TNI AL) on employee performance through quality service. The results of this study illustrate the importance of organizational culture factors and aspects of loyalty (trisila TNI AL) and quality service to efforts to improve employee performance. (6) There is no indirect influence of organizational culture on employee performance through quality service, and (7) There is no indirect effect of loyalty (trisila TNI AL) on employee performance through quality service. The results of this study illustrate the importance of organizational culture factors and aspects of loyalty (trisila TNI AL) and quality service to efforts to improve employee performance. (6) There is no indirect influence of organizational culture on employee performance through quality service, and (7) There is no indirect effect of loyalty (trisila TNI AL) on employee performance through quality service. The results of this study illustrate the importance of organizational culture factors and aspects of loyalty (trisila TNI AL) and quality service to efforts to improve employee performance.

Keywords: Organizational Culture, Loyalty (Trisila TNI AL), Quality Service, Employee Performance.
Administration of Sugar Apple Leaf Extract Cream (Annona squamosa L.) Increased Superoxide Dismutase (SOD) Activity and Decreased Skin Matrix Metalloproteinase-1 (MMP-1) Activity in Male White Rats (Rattus norvegicus) Wistar Strain Exposed to Ultraviolet B Light
Authors: Natalia Fransisca , Indraguna Pinatih Gde Ngurah , Agung Praharsini I Gusti Ayu
Published: February 2023

Background: Ultraviolet B rays from sunlight causes increased levels of matrix metalloproteinase-1 (MMP-1). Superoxide dismutase (SOD) also will decrease to counteract these free radicals. Sugar apple (Annona squamosa L.) leaf extract showed significant antioxidant and anti-collagenase activity in vitro.
Methods: This is a posttest only control group design study. Thirty male white Wistar rats (Rattus norvegicus), 12 weeks old, 150-200 grams were divided into five groups, 1 group without UVB exposure and without cream, and 4 groups was exposed to UVB 3 times a week and by giving cream 2 times a day for 2 weeks, 20 minutes before exposure and 4 hours after exposure. Rats were fixated in a box. The UVB dose was 65 mJ/cm2 for 65 seconds, with total 390 mJ/cm2. Skin samples were tested using ELISA method.
Results: Negative control (P1) compared to Sugar apple (Annona squamosa L.) leaf extract cream 1%. (P2), 3% (P3), and 5% (P4) concentration for SOD levels were 2.3015 ± 0.32501 vs. 2.7817 ± 0.26899 vs. 4.7752 ± 0.65218 vs. 6.0890 ± 0.63946, respectively and for MMP-1 levels were 3.0753 ± 0.51113 vs. 2.3037 ± 0.15556 vs. 1.5840 ± 0.25473 vs. 0.9198 ± 0.16604, p < 0.001), respectively.
Conclusion: Sugar apple (Annona squamosa L.) leaf extract cream 3% and 5% can increase SOD levels and 1%, 3%, and 5% can reduce MMP-1 levels in the skin of male Wistar rats (Rattus norvegicus) exposed to UVB light. Concentration 3% is the most effective.

Keywords: sugar apple leaf extract, SOD, MMP-1, ultraviolet B rays
The Effectiveness of Learning Sub Theme 1 Cultural Diversity of My Nation Using the Problem Based Learning Model Assisted by Image Media and Audio Media Based on Learning Styles on Student Learning Outcomes
Authors: Malihi Mirjan , Handoyo Eko , . Wagiran
Published: February 2023

The purpose of this study was to determine the effectiveness of learning in sub-theme 1 of the cultural diversity of my people using the Problem Based Learning model assisted by media images and using audio media learning based on learning styles on student learning outcomes. This research is a factorial design research. The sample in this study were fourth grade students at SD Negeri 67 Buton and fourth grade students at SD Negeri 39 Buton with a total of 59 students. The results showed 1) learning in sub-theme 1 of the cultural diversity of my people used the problem-based learning model assisted by media images based on learning styles on student learning outcomes effectively carried out in experimental class 1 with a visual learning style, 2) learning in sub-theme 1 of the cultural diversity of my people used the problem model based learning assisted by audio media based on learning styles on student learning outcomes is effectively carried out in experimental class 2 with auditory learning styles, 3) sub-theme 1 learning of cultural diversity of my nation class IV elementary school using problem based learning assisted by media images is better than problem based learning models audio-assisted media.

Keywords: problem based learning models, image media, audio media, learning styles, learning outcomes
The Influence of Gender and the Level of Self-Directed Learning to Learning Outcome
Authors: Widodo Agus , Andyastuti Etty , . Suratman
Published: February 2023

21st century is the era of rapidly developing information technology. Students and learners are faced with demands to take advantage of scientific and technological developments for all aspects of learning. The research question is whether there is an interaction between gender and the level of self-directed learning to (higher-order thinking skills). The research subjects were first year college’s students, a total of 104. Data were analyzed with 2x2 ANOVA. The results obtained were that there was no interaction between gender and SDL level on learning outcomes. Successful learners in this century are those who have high self-directed learning.

Keywords: Gender, Self-directed learning, Higher order thinking skills.
UMN Sims: Development of Student Life Simulation Game to Introduce Onsite Campus Activities using React.js
Authors: Waworuntu Alexander , Ivan Wijaya Aurelius , Irelynn Tantra Maecyntha
Published: February 2023

After two years of the implementation of the online learning mechanism due to the Covid-19 pandemic, Universitas Multimedia Nusantara, a private university in Tangerang, Indonesia, has again implemented an onsite learning mechanism. Based on the initial survey conducted, it was found that many students were not aware of various academic and non-academic activities that could be carried out on campus and its surroundings. Therefore, in this paper, we try to make a simulation game to introduce students to various activities that can be done on campus and its surroundings. Simulation games are developed mainly using React.js with the Axioos library to perform HTTP requests to access web services. We evaluated this game using the Hedonic-Motivation System Adoption Model or HMSAM to determine the level of player satisfaction. We conducted experiments on high school students, freshmen and sophomores and found that high school students' HMSAM scores were higher, assuming high school students had a curiosity about life as university students. Behavioral intention to use and immersion obtained using HMSAM were 80.25% and 80.31%, respectively, this means that these games strongly agree that respondents are interested in playing UMNSims and playing it immersively.

Keywords: HMSAM, ReactJS, Simulation Game, university, web-based
Impact of Monetary Policy and Fiscal Policy on Gross Domestic Product in Indonesia
Authors: Cahyadi Rahmad , Albar Tanjung Ahmad , . Sukardi
Published: February 2023

This study aims to determine which policies are effectively implemented between monetary policy and fiscal policy for Indonesia's gross domestic product. The data used is the annual Secondary time series data from 1990-2020. Research variables are estimated using a quantitative approach that is two Stage Least Square (TSLS) model. Policy is said to be more effective if the policy is able to affect the increase in gross domestic product higher than other policies. The ability of the policy to influence the increase in gross domestic product is indicated by the magnitude of the variable significance value of the policy. The results showed that the monetary policy represented by the variable amount of money in circulation amounted to 0.00 and fiscal policy represented by the variable government spending amounted to 0.07. So it can be concluded that monetary policy will be more effective in affecting gross domestic product compared to fiscal policy. Based on the values obtained, then confirm the findings of the Mundell-Fleming theory which states that a small open economy with a floating exchange rate system is more effective using monetary policy than fiscal policy.

Keywords: Monetary Policy, Fiscal Policy, Two Stage Least Squares, Gross Domestic Product, Mundell Fleming.
Effect of Pulmonary Rehabilitation on Exercise Capacity in Post Hospitalized Covid-19 Patients: An Experimental Study
Authors: Senlin Joicy
Published: February 2023

Introduction: COVID-19 is a systemic disease; the lungs are most commonly affected, with histopathological findings that may include diffuse alveolar epithelium destruction, capillary damage or bleeding, hyaline membrane formation, alveolar septal fibrous proliferation, and pulmonary consolidation.
Method: This study was designed as experimental, randomized double-blinded study. Participate divided into two groups- the pulmonary rehabilitation group(Group A) and control group(Group B). The inclusion criteria were patient with confirmed case of infection of COVID-19 was defined by RT-PCR assay on nasopharyngeal swab; aged 20 to 55 years; Hospitalised due to severity of covid-19 symptoms, persistent high grade fever>1000 F, breathlessness, increase in dry cough), ≥3 months after any hospital discharge related to COVID-19 infection, regardless of need for critical care or ventilator support., Any persistent sequel of COVID- 19. All participants were explained the study protocol and they were enrolled in protocol after their written consent for this study. 6 minute walk test (6 MWT) was taken before and after the study protocol. Within group analysis using Wilcoxon signed Rank test. Between group analysis using Mann-Whitney Test. Level of significance was kept at p<0.005.
Results: Within group analysis showed statistically significant difference in Group A (Z=-5.076,p=0.0001) whereas no statistically difference in Group B (Z=-2.160 ,p=0.078). Comparison of end of 8 weeks intervention data which shows that there is statistically significant difference in both the groups(U=45, p =0.001)
Conclusion: Pulmonary rehabilitation is possible and effective therapeutic strategy to improve the aerobic capacity and improve quality of life post-hospitalized COVID-19 patients.

Keywords: COVID-19, Pulmonary Rehabilitation, Aerobic capacity
Incidence of Rhomboid Impression in the Adult Human Clavicles
Authors: Akhtar Zeenat , Chandel Sheetal , Khanam Farida
Published: February 2023

Background and Aims: The attachment of the ligament on the inferior surface of medial two third of clavicle produce various patterns like tubercles, grooves etc. called as the rhomboid impression. This impression although a normal morphological variant may be misdiagnosed as pathological lesion like necrosis, tumour in radiological images besides this, the study of rhomboid impression is very scanty in North Indian population. So a curious desire has developed to conduct this study.
Material and methods: The present cross-sectional descriptive study was done on dried specimens of adult human clavicles (60) obtained from the department of Government medical college Jammu. This study was done over a period of one year. The morphology of the clavicles was studied, and various types of rhomboid impression were observed.
Results: The various patterns of rhomboid impressions found in our study were flat and rough, flat and smooth, depressed and rough, depressed and smooth, elevated and rough and elevated and smooth.
Conclusions: The results of present study concluded that the impression on the inferior surface of medial two third of clavicle i.e. Rhomboid impression was present in all clavicle bones. The predominant type of rhomboid impression on both sides was type1 (flat and rough).

Keywords: Clavicle, costoclavicular ligament, rhomboid impression
Evaluation of Risk Factors Associated with Ectopic Pregnancy in Our Sociodemographic Setup: A Prospective Observational Study
Authors: Sadiq Saima , Mir Heena
Published: February 2023

Background: Women in this region may have a different risk factor profile for ectopic pregnancy compared to women from other countries because they have specific characteristics (such as cultural, religious, and traditional values), socio-demographic determinants, sexual behavior and beliefs, and a preference for contraception. The present study has been objectively conducted to assess the various risk factors of ectopic pregnancy among women of Jammu region.
Methods: This was a one year prospective observational study conducted in the department of obstetrics and gynaecology, SMGS Hospital, GMC Jammu with effect from February 2022 to November 2022. The patient provided written, fully informed consent. A total of 120 patients were included in the study in which 60 patients were cases and 60 were controls.
Results: The risk of ectopic pregnancy was also found to increase with a number of risk factors, such as patients with lower socioeconomic status (56% vs 13.3%; p-value0.001), patients with history of abortions (23.3% vs. 8.3%;p-value=0.024*), patients with tuberculosis (13.3% vs. 1.7%; p-value< 0.001*), patients with endometriosis (11.7% vs. 1.7%; p-value=0.028), patients with infertility (18.3% vs. 3.3%; p-value=0.008*), patients with IUCD (13.3% vs1.7% ; p-value=0.015) and patients with previous ectopic pregnancy (11.7% vs. 1.7%;p=0.028).
Conclusion: The current study showed that the primary risk factors for the incidence of ectopic pregnancies among women of Jammu region include advanced maternal age, low socioeconomic position, prior ectopic pregnancies, usage of IUCDs, history of abortions, and infertility

Keywords: Ectopic pregnancy, risk factor for ectopic pregnancy, contraception, women of Jammu region
Fetomaternal Outcomes of Postdated Pregnancy:
A Prospective Observational Study
Authors: Banotra Palvi , Sharma Shikha , Farooq Fozia
Published: February 2023

Background: With increasing gestational age, the risk to the mother and the foetus increases.
Our research aims to examine maternal and foetal outcomes in pregnancies that go over the scheduled delivery date in order to establish safe induction times and the most suitable delivery method.
Method: This was a 6-month prospective observational study conducted in the Department of obstetrics and gynaecology, LD Hospital GMC Srinagar from July 2017 to December 2017. The patient provided written, fully informed consent. The non-random sampling strategy resulted in the inclusion of 100 patients in total.
Results: We observed that with an average gestational age of (40.8±2.76) weeks, majority of our patients (77.8%) had gestational age of 40-41 weeks. Majority of our patients (65.6%) had NVD mode of delivery. Meconium stain liquor with fetal distress was indication for cesarean section for 29% of patients, followed by failure of induction as the cesarean indication for 25.8% patients. Respiratory distress syndrome was evident in 8.9%, meconium aspiration syndrome was found in 6.7% patients, 3.3% and there were two neonatal deaths.
Conclusion: Fetal discomfort, meconium aspiration syndrome, and foetal hypoxia were all connected with postdated pregnancy among other perinatal issues. Postpartum haemorrhage (PPH), perineal tears, cervical tears, and shoulder dystocia were among the consequences of childbirth that were more likely to occur. Obstetricians find managing postdated pregnancies challenging, but with good advice and monitoring, they can reduce maternal anxiety and unfavourable outcomes.

Keywords: Last menstrual period, Maternal complication, Postdated, Pregnancy outcome
Incidence, Risk Factors, and Clinical Profile of Right Wall Myocardial Infarction with Inferior Wall Myocardial Infarction at a Single Tertiary Care Centre
Authors: Singh Bagal Rohit , Qayoom Ouber , Choudhary Ritika
Published: February 2023

INTRODUCTION: Right ventricular myocardial infarction can lead to diminished right sided stroke volume with concomitant right ventricular dilatation and septal changes. The potential hemodynamic derangement associated with right ventricular infarction renders the patients unusually sensitive to diminished ventricular preload. These two circumstances can result in a severe decrease in right and, secondarily, left ventricular output resulting in a clinical triad of hypotension and jugular venous pressure distension in the presence of clear lung fields.
AIMS & OBJECTIVES: To study the incidence of RVMI in IWMI, risk factors and clinical profile of IWMI.
MATERIAL & METHODS: A total of 100 patients were taken. At the time of admission, a 16 lead ECG consisting of twelve conventional leads; and additional right precordial leads V3R, V4R, V5R, V6R were taken, risk factors and clinical features were noted.
RESULTS: Maximum number of patients in our study were in the age group 51 to 60 years (35%). IWMI was more common in males. Chest pain was most common symptom in RVMI. Hypertension was present in 40% and diabetes in 24% patients. Smoking was common risk factor in both RVI and NRVI IWMI patients. Hypotension and kussmaul’s sign was present in about 28.5% and 10.7% patients of RVMI.
CONCLUSION: Right ventricular involvement in IWMI make the hemodynamics in these patients unstable. This explains the importance of diagnosing RVI in these patients.

Keywords: Right Ventricular Infarction (RVI), Non Right Ventricular Infarction (NRVI), Right Precordial Leads (RPL)
Incidence of Perioperative Complications Associ-ated with Cardiac Surgery Under Cardiopulmo-nary
Bypass
Authors: Juwhyreeyeh Meryem , Qayoom Ouber , Batul Rameesa
Published: February 2023

Introduction: Following cardiac surgery, complications such as cardiac, pulmonary, renal, and neurological diseases, infections like pneumonia or sepsis, and extended stays in the intensive care unit (ICU) and hospital are signs of both the quality of care and the quality of life. Therefore, it's critical to pinpoint the complications that put patients at risk for substantial postoperative morbidity and extended lengths of hospital stay.
Aims & Objectives: To study nature and incidence of perioperative complications in patients undergoing cardiac surgery under cardiopulmonary bypass.
Material & Methods: This study included 151 patients, of any age, either sex, planned for cardiac surgery under cardiopulmonary bypass (like Valve replacement, valve repairs, CABG, myxoma excision, Congenital Heart Diseases like ASD, VSD, TOF). The data regarding demographic profile and postoperative complications were collected. RESULTS; There were total of 151 patients in our study including 66 males (43.7%) and 85 females (56.3%). Age of the subjects ranged from 1 to 70 years with a mean of 26.39 ± 18.67 years (Median of 25 years). Mean age of males was 26.27 ± 20.72 years and mean age of females was 26.49 ± 17.03 years. About 51 % patients in our study had at least one of the complications. The most common complication was rhythm disorder which was present in 34.4% of all patients. ARDS developed in 1.3% of patients. Infections were present in 27 patients (17.9%). Dyselectrolytemia was present in 11 patients (7.3%).
Conclusion: Cardiac surgery under cardiopulmonary bypass is associated with as cardiac, pulmonary, renal, and neurological diseases, infections like pneumonia or sepsis. The most common complication was rhythm disorder which was present in 34.4% of all patients. ARDS developed in 1.3% of patients. Infections were present in 27 patients (17.9%). Dyselectrolytemia was present in 11 patients (7.3%).

Keywords: Cardiopulmonary Bypass (CPB), Length of stay (LOS).