bluuebunny/crossref_metadata_2025 huggingface dataset:
Applying the illegal emulator of the AdBlue pump in the aspect of the protection of the safety of the environment
Authors: Rychter Marcin , Sułek Piotr
Published: September 2018

The road transport is a constantly unrolling sector of the national economy. Consistent height of the number of motor vehicles in it of heavy vehicles load-carrying is posing an essential threat to the safety of the environmental protection. The present article is supposed what action to show are entertaining review bodies in the European Union among others Inspection of the road transport in Poland in order to prevent illegal installing devices eliminating the correct functioning of the SCR system, and consequently for increasing the amount of harmful substances emitted to the environment. Appointing institutions which will be conducting an examination and inspections of devices are an obligation of member states of the European Union, as well as will be implementing solutions guaranteeing tightening the system up. Experience, the economic pressure and rivalry in the road transport took hauliers to the non-observance of principles, in particular concerning the correct functioning of the SCR system (Selective Catalyst Reduction). The article contains duties which lie with drivers by vehicles, is taking issues of the system security and optimum action of devices and consequences which can result from the non-observance of provisions, as well as surrendering them to manipulations.
The influence of frozen storage conditions on selected quality parameters of poultry and pork
Authors: Tereszkiewicz Krzysztof , Pigoń Magdalena , Molenda Piotr , Choroszy Karolina
Published: September 2018

The paper presents results of studies concerning the influence of frozen storage conditions on selected quality parameters of poultry and pork. The following physico-chemical parameters were analysed: water content, pH value, lightness of colour, electrical conductivity and water absorption. It was observed that during the analysed period of frozen storage similar changes of the examined quality parameters occurred in both types of meat, yet with a different intensity. In poultry, higher losses of water were observed, as well as a significant increase in light-ness of colour and in the index of water absorption. In pork, changes in pH value and electrical conductivity were the most visible.
A model for controlling the flow of materials in the production process
Authors: Topolski Mariusz
Published: September 2018

In production enterprises production logistics is the most important link of the company. We particularly pay attention to wastage and look for possibilities of reducing costs. Improvements in the production area, the supply chain or warehouse management generate financial benefits. In order to improve the existing situation appropriate decisions must be made and available tools must be used involving the application of “lean management” or system tools such as telematics. The research aims to indicate that through the usage of telematics tools in the production, it is possible to eliminate unnecessary inter-operational time from the production process. This will allow for smoother work, elimination of wastage and the growth in the value added. An important element is constituted by application of RFID production IT project whose task is to accelerate and eliminate mistakes in the production of doors, facilitate planning the purchase of raw materials and analyse on the on-going basis the stock and order execution.
Application of cluster analysis mechanisms for the exploration of container transportations functioning at selected ranges of the trans-siberian railway
Authors: Ushakov Anton , Łukasik Zbigniew
Published: September 2018

The article describes the basic methods and mechanisms of cluster analysis in relation to transport. In addition, an example of the analysis of individual polygons of the Trans-Siberian Railway is shown using a computer program that implements Kruskal and Prim methods.
Analysis of selected factors influencing safety in road transport
Authors: Wojtas Agata , Szkoda Maciej
Published: September 2018

The dissertations undertaken herein, although they do not exhaust the road safety subject, they identify some significant factors affecting the level of safety on roads. This study focuses on the subject of PoRS in relation to selected elements of the system: user - vehicle – environment, due to traffic incidents being consequences of system imperfections.
Analysis of trends on the Polish transport and logistics market in the period 2007-2016
Authors: Zysińska Małgorzata , Krysiuk Cezary
Published: September 2018

The paper describes trends and developments in the Polish transport and logistics sector. It is a gap analyze of the changes occurred in the period 2007-2016. It includes changes observed in the Polish transport and logistics sector during the economic crisis and describes results of post-crisis phenomena. The authors also present the actual challenges in the transport and logistics and the forecast of future trends and changes. Sustainable transport development has long been active in EU policy, it is defined by various documents, defined and expressed in various guidelines, ways to achieve it. In practice, it turns out that it is not so easy, as evidenced by the functioning of transport systems of individual member states, regions, metropolitan areas or cities.
The role of internet in formation of passengers of airplanes passengers
Authors: Cisowski Tadeusz
Published: September 2018

The paper uses the diagnostic survey method to analyze consumer preferences in the field of air ticketing, with particular emphasis on the role of modern information technology. On the basis of the research, it has been unequivocally stated that passengers are heavily involved in the use of information technology in the area of ticket purchase and booking, which highlights the great importance of technological innovation in the operation, promotion and further development of services in the air transport market.
An assessment of shunting work organization in ecological aspects
Authors: Daszkiewicz Paweł , Andrzejewski Maciej , Merkisz Jerzy , Stawecki Włodzimierz , Bolzhelarskyi Yaroslav
Published: September 2018

Effective management of marshalling works requires their appropriate organization. This has its impact not only on economic considerations (including energy consumption), but also ecological (emission of pollutants in exhaust gases). In the article, operational analyzes were made to determine the impact of the use of various wagon management methods on the issue of toxic substances emission via the SM42 locomotive's exhaust system. The locomotive belongs to a group of specialized machines necessary for maneuvering work. It should be noted that vehicles of this type have a significantly different nature of work than locomotives used in personal and freight traffic. A large percentage share is engine work under idling conditions and at low load. The nature of the load is, among other things, the cause of a substantially high concentration of pollutants in the exhaust gases.
Assessment of content of advertising materials developed for the needs of the tourist market in the light of research
Authors: Dębowska-Mróz Marzenna
Published: September 2018

The article discusses the basic issues of shaping the content of materials promoting tourism products and services. Of course, it should be noted that due to the volume of the article, only the most important aspects of the problem will be presented, which do not exhaust the entire complexity of the issue, which is the creation of advertising materials and their components. Moreover, the results of the questionnaire completed in two stages were presented, the aim of which was to get to know opinions on the content of promotional materials related to tourism and recreation. The completed surveys were conducted as pilot studies.
Evaluation of effectiveness of investments in means of transport based on the example of an enterprise of the TSL sector
Authors: Drop Natalia
Published: September 2018

The aim of the article is to define the levels of income and outcome that make the purchase of means of road transport effective and to show this on the example of a small enterprise operating in the TSL sector. Analysis of scientific literature, observation, interview, analysis of documents and mathematical methods were the methods used to carry out the research. The analysis lead to the conclusion that for small businesses of the TSL sector leasing is more profitable form of financing the purchase of rolling stock.
Efektywne zastosowanie wymagań standardu ISO 28000 w przedsiębiorstwach transportowych
Authors: Jagodzińska Natalia
Published: September 2018

W artykule omówiono przełożenie zasadności wdrażania i stosowania usystematyzowanych standardów zarządzania w branży logistycznej w oparciu o standard ISO 28000. Zwrócono uwagę, iż standard zarządzania łańcuchem dostaw coraz częściej jest wdrażanych w przedsiębiorstwach transportowych. Sformalizowane i często certyfikowane standardy zarządzania poprawiają efektywność zarządzania transportem, podnoszą bezpieczeństwo oraz wzbudzają zaufanie wśród kooperantów. Standard ISO 28000 dotyczy zarówno dużych międzynarodowych przewoźników jak i małych firm transportowych.
The importance of functional digital model of aircraft in it logistic support system
Authors: Kaleta Ryszard , Kołsut Mariusz , Niczyj Janusz , Winiarski Ryszard , Żegleń Anna
Published: September 2018

The article describes the main elements of IT system supporting the maintenance of aircraft with special consideration of functional digital model of the aircraft and its components and influence on the quality of fleet management. Discussed and illustrated: 1) the construction of the functional structure of the aircraft and the maintenance program in the IT support system; 2) IT systems supporting the maintenance of military aircraft. It was shown that with proper coherence and completeness of data in the IT support system, we obtain a higher quality of aircraft maintenance, including improved management of the fleet, quality of technical services and safety of missions.
Assessment of the traffic light in Bydgoszcz in the view of law regulations
Authors: Klusek Radosław
Published: September 2018

By making changes in the regulations on road signs there should be specified a date for which the road manager should adapt an existing signs. The existing rules significantly changed the rules for the use of road signs. Some of these modifications concerned the traffic lights. According with that document these changes should be made up to 31 December 2008. As seen in Polish cities, not all managements have managed to adjust the traffic lights to the new rules. The following article presents results of analyzes to adapt 45 traffic lights to the current rules. Those traffic lights were redesigned to create Intelligent Transport Systems in Bydgoszcz.
Pomeranian Metropolitan Railways – the functioning and directions of development
Authors: Kopeć Krzysztof
Published: September 2018

The article presents the current functioning of the Pomeranian Metropolitan Railway. Significant achievements were identified – especially the large number of passengers in regional connections – with Kartuzy and Kościerzyna, as well as a systematic increase in the number of passengers in all destinations. Failures were also pointed out – above all, an unsatisfactory number of passengers in metropolitan connections. This largely results from a low frequency of trains, maladjustment of the public city transport to the Metropolitan Railway stations and weak connections with trains of the Fast Urban Railway at railway stations in Gdynia Główna and Gdańsk Wrzeszcz. Yet, the Pomeranian Metropolitan Railway is developing – the main example being the launch of new stops, Gdynia Karwiny and Gdynia Stadion, on 10 December 2017. Further investments are being planned – including, first of all, construction of a new stop Gdańsk Firoga, electrification of the Pomeranian Metropolitan Railway and modernization of railway line No. 201, whose section between Gdynia Główna and Kościerzyna constitutes part of the Pomeranian Metropolitan Railway. On the other hand, apart from overcoming the mentioned shortcomings which have appeared during the functioning to date, the directions of the development of the Pomeranian Metropolitan Railway should primarily be the extension of the line from Kartuzy to Sierakowice and the construction of a platform for the Pomeranian Metropolitan Railway along with the existing platform for the Fast Urban Railway in Gdynia Wzgórze Św. Maksymiliana.
Analysis of warehouse service process using WM SAP R/3 module
Authors: Latała Dawid
Published: September 2018

On the example of SAP software in the WM warehouse module, the article discusses analysis of the warehouse service process in a selected production company. A practical description of the warehouse activities will explain the importance of using the WM management system. This allows you to evaluate the storage process
Characteristics of ERP class system
Authors: Latała Dawid
Published: September 2018

On the example of SAP software, the article discusses ERP class systems used by enterprises to support management. The work presents problems related to the implementation of these systems and the benefits that result from the use of ERP class software
Specialization a key to achieve a competitive advantage in the n the modern automotive services market in Poland
Authors: Lewicki Wojciech
Published: September 2018

The article presents considerations regarding the essence of specialization as the key to achieving competitive advantage on the contemporary market of automotive services in Poland. The considerations were supplemented with original questionnaire surveys of the demand side in the scope of the market strategy applied by market entities offering repair services on the Polish market. The intention of the article is to draw attention to the essence of the research issues undertaken by demonstrating that specialization and not the diversification of services may lead to achieving a competitive advantage in this market. The direct recipients of the presented research results may be managers and owners of entities already operating in this sector of services as well as those who are considering such a possibility in the future.
City transport network on the example of the city of Zamość
Authors: Repeć Renata , Rogowski Andrzej
Published: September 2018

The article discusses the transport characteristics of the city of Zamość. The shape of the city's urban network was compared in the second decade of the 21st century. To preparing this description has been taken the shape of the mass transport network in 2010, 2014 and 2018. This article describes rules of creating a communication network according to H. Beck and was proposed new communication network for the city of Zamość.
The critical infrastructure protection. The genesis
Authors: Sadowski Józef
Published: September 2018

The concept of critical infrastructure was already known in a number of ancient civilizations across different continents. Critical infrastructure was considered vital, enabling civilization a proper functioning. The purpose of this article is to present reason and sequence of practice actions for selected Poland associated administrative offices and countries organizations. A cause and an historical overview of the preparation of the United States, European and Polish critical infrastructure protection was provided. According to the manuscripts, critical infrastructure of majority of nations concerns systems and physical or virtual resources, damage or destruction of which, impairing the national and citizen security. Polish European Union membership accession requires for this article to be examined regarding the European programme for Critical Infrastructure Protection.
The critical infrastructure protection. Legislation
Authors: Sadowski Józef
Published: September 2018

The content outline: in accordance with law, the Polish critical infrastructure constitutes 11 sectors, vital for national security and public safety persistence. Two of the sectors (energy sector and transportation systems sector), are elements of the European Critical Infrastructure, and due to Poland’s EU and NATO membership, are subject to particular protection. The paper describes general principles of Polish critical infrastructure safety law acts and critical infrastructure sectors. Later in this paper, 4 alert states (THREATCON), and their impact on the critical infrastructure safety and protection were presented. The purpose and the program content of the National Critical Infrastructure Protection Programme and the National Infrastructure Protection Plan were described.
Elderly people's mobility needs in cities
Authors: Solecka Katarzyna
Published: September 2018

Nowadays population ageing is one of the most important challenge in the world. In this paper basic definitions related to old age and population ageing were presented. Predictions of population growth in several dozen of years in different world regions were described in detail. Predictions taking the elderly people into account were emphasized. Based on available data, demographic changes in chosen EU countries were compared. In addition statistic data related to population in Poland and increase in the number of elderly people in several Polish regions were presented. The growth of elderly people in population influences many aspects of urban life. Statistic research shows that most of elderly people, despite of good mental fitness, meet some restrictions, that make their life in cities more difficult, especially including travelling and achieving basic travel purposes. Thus it is necessary to get knowledge on basic elderly people’s needs, as it allows to design cities which are friendly to seniors. The modal split in the elderly peoples’ journeys in EU countries was presented on the basis of the literature review. Also elderly people’s mobility needs as well as the most important factors influencing seniors’ mobility were identified.
Level crossings – legal situation, design conditions, accidents and it’s causes
Authors: Szabłowska Paulina
Published: September 2018

Level crossing is the most dangerous place at which most accidents take place in connection with railway vehicles. While going by train in Poland we pass a level crossing almost every 1.5 km. Many of them do not have any safety devices like light or sound signal or car stops. In Poland there are almost 15 000 level crossings at which around 200 accidents happen with 50 fatalities in a year. These numbers are rising although PKP Polskie Linie Kolejowe S.A. (the main rail infrastructure manager) implements many projects for infrastructure revitalisations and modernisations.In this report the basic types of level crossings and current legal situation are described. Also, basic guidelines and troubles with the subject in question are shown. The author discusses statistical data about accidents and shows its most frequent causes. At the end, the author tries to analyze if it is
Changes on foreigners employment in Poland
Authors: Walendzik Małgorzata , Nowacki Gabriel
Published: September 2018

Paper discussed the problems on employment of European Union and third countries citizens in Poland. There is flow of among number of foreigners to Poland, especially from Eastern border, many enterpreneus have got problems how to employ foreigner and to conduct formalities according to low. Foreigners employment refers to lack of Polis workers, that can cause to slow down economic development of Poland. Mentioned problems refer to road transport sector in which lack of professional drivers of HGV is about 100 000.
The concept of cycling infrastructure on the Gdansk - Hel route for vehicles with electric assistance
Authors: Wasik Ewa , Czech Piotr , Sierpiński Grzegorz , Turoń Katarzyna
Published: September 2018

The existing cycling infrastructure on the Gdansk - Hel route is not ideal. Pomeranian Voivodship is still striving to improve its status by creating the Cycling Tourism Development Concept, which includes forecasts of changes for the coming years. This document includes plans for the development of bicycle routes, improved pavement on existing European and national routes, and the creation of biker-friendly places. However, all voivodship authorities' plans focus on facilities for cyclists moving on traditional vehicles. This article, based on available literature and market offers, presents a project of infrastructure necessary to navigate the Gdansk - Hel route with two-track vehicles equipped with an electric support system.
Overview of cycling tourism in the Pomeranian voivodship
Authors: Wasik Ewa , Turoń Katarzyna , Czech Piotr , Sierpiński Grzegorz
Published: September 2018

Pomeranian Voivodship thanks to the diversity of nature and terrain - the plains in Żuławy, hills in Kashubia, is a great area for cycling tourism. Pomeranian voivodship offers bicycle routes for both professional cyclists and those who cycle on a recreational trip. Cycling in this province has been developing very rapidly in recent years through the construction of new bicycle paths, organizing events for cyclists such as cycling critical mass, or improving existing road infrastructure, so as to minimize the risk of cyclists from other road users. This article reviews the existing bicycle routes in the Pomeranian Voivodship.
Risk assessment for task in the context of the work’s process of the bus’s driver
Authors: Wojtyto Dorota , Rydz Dariusz
Published: September 2018

In the article the general risk assessment for tasks, which are perform during the working day by the bus driver was presented. For this purpose the case study of the chosen bus driver of the Miejskie Przedsiębiorstwo Komunikacyjne in Czestochowa was discussed. The measurement of work process at this position was made using the photo's observation method of working days and employee tasks’ s questionnaire. Afterwards the main risks, which occur during the working day were identified and the risk value using the chosen method were defined.
Economic analyse of lowsulfur fuel in naval transport
Authors: Autzen Alexander , Chłopińska Ewelina
Published: September 2018

The purpose of the article is to present to the reader the impact of the restrictions of the Sulfur Directive on users of areas under strict sulfur emission control. The requirement to adapt to the new legal regulations has forced naval units shipowners to use alternative fuels. In order to fulfil the IMO regulations concerning the release of pollutants in areas ECA shipowners as navigational fuel are using the liquefied natural gas (LNG).The first chapter of the publication presents general information about the introduced changes related to the Sulfur Directive. Furthermore, he aspect of the use of LNG as the fuel for marine units was discussed and the cells of the simplified LNG supply chain were characterized. The third chapter analyzes the economic price of LNG against oil prices.
Karakteristik Fisikokimia Dan Uji Aktivitas Antimikroba Bakteriosin Isolat Bakteri Asam Laktat 17B Hasil Isolasi Kolon Sapi Bali
Authors: Putri Nuria Fitrianti , Suardana I Wayan , Utama Iwan Harjono
Published: September 2018

Bakteri asam laktat (BAL) merupakan suatu mikroorganisme yang bersifat tidak toksik dan mampu menghasilkan senyawa antimikroba, yakni bakteriosin. Penelitian dimulai dari peremajaan isolat 17B dan dilanjutkan dengan produksi dan presipitasi bakteriosin yang dilanjutkan dengan uji sifat kimiawi dan sifat fisik dari bakteriosin. Aktivitas antimikroba bakteriosin isolat 17B dilakukan terhadap bakteri indikator Bacillus cereus FTCC 005. Data hasil penelitian ini disajikan dalam bentuk tabel atau gambar dan analisis secara deskriptif. Hasil penelitian meneguhkan bahwa BAL isolat 17 merupakan bakteri Gram positif dan katalase negatif. Hasil uji sifat kimiawi bakteriosin dari isolat 17B, menunjukkan bahwa bakteriosin yang dihasilkan sebagai senyawa protein yang dibuktikan dengan uji ninhidrin positif, uji Molisch negatif, dan uji lowry positif dengan konsentrasi protein 0, 11 µg/ml. Hasil karakterisasi sifat fisik dengan menggunakan SDS PAGE menunjukkan bahwa hasil uji negatif. Uji aktivitas antimikroba terhadap bakteriosin menunjukkan efektivitas hambatan sebesar 18,92%.
Respon Imun Itik Bali Pascavaksinasi Newcastle Disease
Authors: Novitasari Anindya , Suardana Ida Bagus Kade , Sampurna I Putu
Published: September 2018

Penelitian ini bertujuan untuk mengetahui respon imun itik terhadap vaksinasi Newcastle Disease (ND), serta waktu yang diperlukan agar terbentuk titer antibodi yang protektif. Penelitian menggunakan rancangan acak lengkap (RAL) dengan waktu sebagai perlakuan. Objek penelitian menggunakan serum itik Bali. Pengambilan darah pravaksinasi dilakukan pada umur tiga minggu, pada umur empat minggu dilakukan vaksinasi secara sub kutan. Pengambilan darah pascavaksinasi dilakukan empat kali dengan interval waktu satu minggu, diambil dari vena tibialis cranial dengan spuite satu cc, dan serum dipindahkan ke dalam tabung Eppendorf. Titer antibodi diuji dengan uji Hemaglutination inhibition (HI), dan dinyatakan dalam Geometric Mean Titer (GMT) dengan satuan Log 2. Rerata titer antibodi pravaksinasi adalah 0,83±0,408 Log 2. Sedangkan rerata titer antibodi minggu ke-1,2,3 dan 4 pasca vaksinasi adalah 2±0,632 Log 2, 5,5±1,225 Log 2, 1,2±0,983   Log 2, dan 0,16±0,408 Log 2. Dapat disimpulkan titer antibodi protektif (?2?) pada minggu ke-2 pascavaksinasi.
Parasit Saluran Pencernaan Sapi Bali yang Dipelihara di Tempat Pembuangan Akhir Suwung Denpasar
Authors: Dwinata Made , Suratma Nyoman Adi , Oka Ida Bagus Made , Agustina Kadek Karang
Published: September 2018

Penyakit infeksi parasit pada saluran pencernaan sapi dapat menimbulkan kerugian ekonomi yang cukup tinggi karena parasit dan ternak saling berkompetisi memperebutkan zat makanan, merusak organ, menurunkan produktivitas dan menyebabkan kematian pada ternak. Penelitian ini bertujuan untuk menentukan prevalensi dan mengidentifikasi parasit saluran pencernaan pada sapi bali yang dipelihara di Tempat Pembuangan akhir (TPA) Suwung, Denpasar. Jumlah sampel yang diteliti sebanyak 100 feses sapi yang diperiksa menggunakan metode sedimentasi dan pengapungan. Hasil penelitian didapatkan prevalensi infeksi parasit saluran pencernaan pada sapi bali yang dipelihara di TPA Suwung Denpasar sebesar 65 %. Jenis parasit yang menginfeksi adalah type strongyl 50 %, Trichuris sp. 11 %, Strongyloides papilosus 4 %, Toxocara vitolorum 3 %,  Fasciola gigantika 5 %, Paramphistomum sp.  11 % dan Eimeria sp. 7 %.
ESCHERICHIA COLI ON BALI CATTLE ACCORDING TO MATURITY LEVELS IN DIFFERENT GEOGRAPHICIES AREA AND IT’S PATTERN OF ANTIBIOTICS RESISTANCE
Authors: Gargita I Gede , Besung I Nengah Kerta , Tenden Rompis Aida Louise
Published: September 2018

A Cross Sectional study to determine the prevalence of Escherichia coli on bali cattle respiratory tractbased on maturity level (calves, heifers, adult) and geographical location (highland and lowland) have been conducted. The isolation and identification of bacteria based on the method of Carter and Cole with slightly modification and antibiotic sensitivity test were performed using the disc diffusion method by Kirby and Bauer. Escherichia coli was isolated from 14 out of the 120 samples (11.66%).  Based on the maturity level, was found 7/120 (5.58%), 3/120 (2.50%), and 4/120 (3.33%) from calves, heifers, and adults, respectively. Meanwhile, based on the geographical location, 8/120 (6.66%) E. coli was isolated from the highland and the remains 6/120 (5.00%) from lowland. The antibiograms showed that 6/14 (42.85%), 3/14 (21.42%), and 5/14 (35.71%) of the isolates were resistant, intermediate, and sensitive to sulfamethoxazole, respectively. Whereas 4/14 (28.57%), 1/14 (7.14%), and 9/14 (64.28%) were resistant, intermediate, and sensitive to ampicillin. One isolate (7.14%) was resistant to oxytetracycline and the remains 13/14 (92.85%) were sensitive. Three isolates (21.42%) were sensitive to all tested antibiotics and one isolate (7.14%) resistant to all antibiotics.
Deteksi Bakteri Staphylococcus sp. dari Saluran Pernapasan Babi
Authors: Purwanti Makselina Ayu Dwi , Besung I Nengah Kerta , Suarjana I Gusti Ketut
Published: September 2018

Penelitian ini dilakukan untuk mendeteksi Staphylococcus sp. di saluran pernapasan babi. Sampel dibedakan berdasarkan jenis kelamin (babi jantan dan babi betina). Sebanyak 100 sampel usapan hidung dikumpulkan secara aseptik dari babi yang menunjukkan gejala penyakit respirasi, yang diambil dari peternakan babi di daerah Badung dan Tabanan. Semua sampel ditanam pada media Blood Agar selama 18-24 jam pada suhu 37°C. Koloni yang dicurigai kemudian dilakukan pewarnaan Gram, uji primer (uji katalase dan oksidase), dan serangkaian tes biokimia. Analisis statistik (Chi-square) dilakukan untuk mengetahui perbedaan jumlah sampel positif Staphylococcus sp. terisolasi antara babi jantan dan babi betina. Dari 100 sampel, tujuh sampel positif Staphylococcus sp. (enam dari babi jantan dan satu dari babi betina). Secara statistik, jumlah babi jantan yang terinfeksi Staphylococcus sp. lebih tinggi (P<0,01) dibandingkan dengan babi betina. Spesies Staphylococcus yang diisolasi adalah: Staphylococcus aureus, Staphylococcus epidermidis, dan Staphylococcus saprophyticus.
Authors: Susila I Made Artha Budi , Astika Ida Bagus Putra
Published: September 2018

A good audit quality can be generated if an auditor is able to pay attention to the factors that influence it. Professionalism, organizational commitment, locus of control (internal) and professional ethics are some factors that may affect audit performance. This study aims to obtain empirical evidence of professionalism, organizational commitment, locus of control (internal) and professional ethics on audit performance.The location of this research was conducted at seven Public Accounting Firm in Bali Province with total sample of 66 auditors. The sample was chosen using saturated sampling technique. Data collection in this research using survey method with questionnaire technique. Data analysis technique used is Multi linear regression technique.Based on the analysis conducted, professionalism, organizational commitment, locus of control (internal) and professional ethics have significant and positive effect on audit performance. This study conclude that if the auditors are be able to increase their profesionalism, organizational commitment, locus of control (internal) and professional ethics their audit performance will increase al well.

Keywords: professionalism, organizational commitment, locus of control (internal)professional ethicsandaudit performance
Pengaruh Cash Holding, Profitabilitas, dan Ukuran Perusahaan Terhadap Perusahaan Properti Di BEI
Authors: Sri Mara Eni I.G.A. Kt. Ratna , Suaryana I.G.N Agung
Published: September 2018

Penelitian tentang perataan laba dan faktor-faktor yang mempengaruhinya merupakan  hal yang sangat penting dalam usaha untuk menghindari asimetri informasi yang ada dalam laporan keuangan yang menjadi media bagi investor maupun prinsipal untuk menilai kinerja manajemen suatu perusahaan. Penelitian ini bertujuan untuk memberi bukti empiris pengaruh cash holding, profitabilitas dan ukuran perusahaan terhadap praktik perataan laba. Penelitian ini menggunakan data pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah pengamatan dalam penelitian ini sebanyak 105 sampel penelitian. Teknis analisis data yang digunakan adalah analisis regresi logistik. Berdasarkan hasil analisis ditemukan bahwa cash holding dan ukuran perusahaan tidak berpengaruh terhadap perataan laba. Sedangkan profitabilitas berpengaruh positif pada perataan laba.

Kata kunci: perataan laba, cash holding, profitabilitas, ukuran perusahaan.
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Manajemen Risiko Pada Kinerja Keuangan Koperasi di Kabupaten Gianyar
Authors: Wirawan A.A Gede Bagus Putra , Dwija Putri I Gusti Ayu Made Asri
Published: September 2018

Prinsip-prinsip Good Corporate Governance (GCG) antara lain transparancy, accountability, responsibility, indepedency, dan fairness saat ini harus diterapkan disegala aspek bisnis termasuk koperasi untuk mendorong terciptanya koperasi efisien.Manajemen Risiko disini untuk mengetahui tingkat kesehatan pada koperasi itu sendiri dengan proksi BOPO. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan prinsip-prinsip GCG dan manajemen risiko pada kinerja keuangan yang diukur dengan return on assets pada kinerja keuangan koperasi di Kabupaten Gianyar. Sebanyak 87 koperasi di Kabupaten Gianyar digunakan sampel dalam penelitian. Untuk menentukan sampel menggunakan metode proportionate stratified random sampling. Analisis regresi linier berganda dengan SPSS digunakan teknik analisis data.Hasil pengujian hipotesis menyatakan bahwa prinsip-prinsip GCG berpengaruh positif dan manajemen risiko berpengaruh negatif pada kinerja keuangan koperasi di kabupaten Gianyar.

Kata Kunci: prinsip-prinsip good corporate governance,manajemen risiko, koperasi,  kinerja keuangan
Analisis Reaksi Pasar Terhadap Pengumuman Merger dan Akuisisi Pada Perusahaan Akuisitor yang Terdaftar di BEI
Authors: Adnyani Ika Putri , Gayatri Gayatri
Published: September 2018

This research is conducted on all acquisition companies that conduct acquisitions listed on Indonesia Stock Exchange 2011-2016 period. Sampling method using purposive sampling. The number of samples of this research is 50 companies. The market reaction in this study used abnormal return and trading volume activity. The testing of information content will be done by looking at differences in cumulative abnormal return and the average trading volume of shares five days before and five days after the announcement of the acquisition. Data analysis technique used is paired sample t-test. Based on the test results, found there are significant differences in the abnormal return of the acquirer company before and after the announcement of the acquisition. However, there is no difference in trading volume activity of the acquirer's stock before and after the acquisition announcement

 

Keywords: acquisitions, stock market, abnormal return, trading volume activity
Pengaruh Penekanan Anggaran dan Kapasitas Individu terhadap Senjangan Anggaran pada Organisasi Perangkat Daerah Kabupaten Badung
Authors: Maheni Ni Made Dwi , Dwiana Putra I Made Pande
Published: September 2018

A budget slack is a subordinate act that deliberately imposes a higher cost than it should and lower revenue than it should for the budget to be more easily achieved. There are several factors that can affect budget slack. This study aims to determine the effect of budgetary pressures and individual capacity on budgetary slack. This research was conducted at the Regional Device Organization of Badung Regency. The number of samples taken as many as 50 people, using nonprobability sampling method by purposive sampling. Data collection methods used were questionnaires, interviews and documentation. Analytical technique used multiple linear regression. Based on the results of the analysis it was found that budgetary pressures had a positive effect on budgetary slack and individual capacity negatively affecting budgetary slack.

Keywords: budget, budget emphasis, individual capacity, budget slack
Authors: Agustina Trisna Dewi Luh Ayu , Muliartha RM Ketut
Published: September 2018

This study took the sample of all auditors at the Public Accounting Firm of Bali Province registered in IAPI amounted to 9 KAP, by making 71 auditors, as samples by sampling method jenuh.Pengumpulan data by distributing questionnaires with respondents who returned amounted to 44 people. Analytical techniques in this study using multiple linear regression analysis with SPSS program. Based on the results of the analysis show that professionalism positively affect the quality of audit, integrity has a positive effect on audit quality, locus of control has a positive effect on audit quality and auditor performance has a positive effect on audit quality.It shows that the higher the professionalism, integrity, locus of control and performance auditor then the quality of the resulting audit the better. The results of this study can be considered for the client in choosing an independent auditor to reduce and resolve the conflict of interest between the principal and agent.Selain it for auditors to maintain professionalism, integrity, locus of control and improve performance to be able to produce and improve audit quality.

Keywords: professionalism, integrity, locus of control, auditor performance, audit quality.
Authors: Dwi Cahyanti I Gusti Ayu , Suartana I Wayan
Published: September 2018

This study was conducted to determine the effect of effectiveness of accounting information systems on employee performance and the influence of moderation of organizational culture in the relationship between the effectiveness of accounting information systems with employee performance. The research method used is quantitative approach in the form of associative. This research was conducted in Public Relations Bureau and Protocol of Regional Secretariat of Bali Province. In this research used sampling method with saturated sampling which means sampling in which all members are sampled. Analytical technique used is moderation regression technique through interaction test. Questionnaire retrieval in this research as much as 45. The research data meets the requirement of classical assumption test and fit model test with adjusted R2 equal to 50,8%. The result of research shows that the effectiveness of accounting information system has a positive effect on employee performance, organizational culture have positive effect on employee performance, and organizational culture can moderate influence effectiveness of accounting information system to employee performance.

Keywords: effectiveness of accounting information system, organizational culture, work performance
Authors: Pariono Ade , Wirawati Ni Gusti Putu
Published: September 2018

Participation in the preparation of the budget is very important role in the organization, the role is related to the duties and responsibilities as one of the government apparatus engaged in the field of services, the Perusahaan Daerah Air Minum requires employees who can work well for the resulting good managerial performance as well as examine the factors affect the performance of manjerial the participation of budget preparation, organizational commitment, and LOC. The purpose of this study was to determine the effect of budgetary participation, organizational commitment, and LOC on managerial performance. This research uses 193 sample of employees from total population of 313 with purposive sampling method. Data collection method used in this research is questionnaire. Data analysis techniques used to test the hypothesis in this study is multiple linear regression analysis with the help of SPSS program. The result of analysis shows that budget participation has positive effect on managerial performance, organizational commitment has positive effect on managerial performance, LOC has positive effect on managerial performance.

Keywords: managerial performance, budgetary participation, organizational commitment and locus of control
Authors: Nila Luh , Suryanawa I Ketut
Published: September 2018

The phenomenon that occurs in the mining company is that any mining activity has the potential to directly impact the environment around the location of mining activities, which greatly affects the stakeholder views of the company. The purpose of this study is the influence of profitability variables and firm size to the value companies in mining companies listed on the Indonesia Stock Exchange Year 2014-2016 with the disclosure of corporate social responsibility (CSR) as a moderating variable. The sample is determined through nonprobability method with purposive sampling technique. This research uses multiple regression test and MRA  test. The results of this study indicate that profitability has no effect on firm value, firm size has a positive effect on firm value, CSR disclosure does not moderate the effect of profitability on firm value, and CSR disclosure does not moderate the influence of firm size to firm value.

 Keywords: Profitability, Firm Size, Firm Value, Corporate Social Responsibility Disclosure
PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT
Authors: Oktaviana Made Ayu , Ratna Sari Maria Mediatrix
Published: September 2018

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.
Authors: Candradewi Ni Made Sania , Yasa Gerianta Wirawan
Published: September 2018

ABSTRACT

 

The fluctuation happens in Composite Stock Price Index at Bursa Efek Indonesia (BEI) caused by many factors, such as BI Rate, exchange rate of US Dollar, and other countries stock index. The purpose of this research is to aim the influence of BI Rate, exchange rate, STI, SET, and KLSE to Composite Stock Price Index. This research was conducted on all closing data at the end of each month of BI Rate, exchange rate of US Dollar, and stock price of STI, SET, and KLSE by using saturation sampling method. The total sample of this research are 60 with observation period for 5 years long so the total amount of observation samples in this research are 300. The data was obtained from official website about BI Rate, exchange rate of US Dollar, and other countries stock index at 2012-2016. Analysis technique which used in this research is multiple regression linier method. The result founded that BI Rate has negative effect, for exchange rate of US Dollar, SET, and KLSE have positive effect on Composite Stock Price Index. Only STI that doesn’t have effect on Composite Stock Price Index.

Keywords: Composite Stock Price Index, BI Rate, Exchange Rate of US Dollar, STI, SET, KLSE
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Risiko Bisnis pada Struktur Modal
Authors: Halim Putu Meilita , Widanaputra A.A. G.P
Published: September 2018

Struktur modal memiliki pengaruh yang sangat besar terhadap nilai perusahaan. Untuk mengetahui pengaruhnya di perhatikan faktor seperti Ukuran perusahaan, Pertumbuhan penjualan dan Risiko Bisnis. Tujuan penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan pada struktur modal, untuk menganalisis  pengaruh pertumbuhan penjualan pada struktur modal dan untuk menganalisis pengaruh risiko bisnis pada struktur modal. Populasi dalam penelitian ini 13 perusahaan dengan menggunakan metode Purposive Samplin sampel penelitian ini 12 perusahaan. Penelitian ini dilakukan pada sektor industri otomotif terdaftar di Bursa Efek Indonesia pada periode 2014-2016 dengan teknik analisis regresi berganda. Melalui hasil pengolahan data maka dapat dikemukakan bahwa ukuran perusahaan tidak berpengaruh pada struktur modal, pertumbuhan penjualan berpengaruh positif  pada struktur modal dan risiko bisnis berpengaruh negarif pada struktur modal perusahaan.

Kata kunci: Ukuran perusahaan, pertumbuhan penjualan, risiko bisnis dan struktur modal

 perusahaan.
PENGARUH PROFITABILITAS, LEVERAGE, DAN MODAL KERJA PADA NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL INTERVENING
Authors: Atmaja I Gusti Ngurah Yoga Dimas , Astika Ida Bagus Putra
Published: September 2018

Companies are a group of people who are members of an organization that works to achieve certain goals. One of the company's most fundamental goals is to gain maximum profit or profit from its business activities. The purpose of establishment of a company not only to achieve maximum profit, but also aims to improve the prosperity of parties related to corporate activities, such as shareholders and stakeholders so that the value of the company increases. The purpose of this study is to determine the effect of profitability, leverage, and working capital on corporate value with CSR as intervening variable. This research is conducted in consumer goods company listed in Indonesia Stock Exchange (IDX) period 2013-2015 period. The number of samples taken as many as 75 companies, with purposive sampling method. Data collection is done by downloading the company's annual report. Analytical techniques used include regression analysis that requires descriptive statistics, classical assumption test, path analysis, and test sobel. Pursuant to result of path analysis and sobel test found that profitability and leverage not have an effect on CSR, while working capital have positive effect on CSR. Profitability affects positively on firm value, while leverage and working capital have no effect on firm value. CSR can not mediate the effect of profitability, leverage, and working capital on firm value.
Reputasi Auditor sebagai Pemoderasi Pengaruh Financial Distress dan Audit Fee pada Auditor Switching
Authors: Sima Putu Ayu Putri , Badera I Dewa Nyoman
Published: September 2018

Auditor switching didefinisikan sebagai pergantian auditor atau Kantor Akuntan Publik (KAP) yang dilakukan oleh perusahaan. Pergantian auditor atau Kantor Akuntan Publik dapat disebabkan oleh faktor dari perusahaan maupuun dari auditor itu sendiri. Variabel Independen dalam Penelitian ini adalah Financial Distres dan Audit Fee. Auditor Switching sebagai variabel dependen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Jumlah perusahaan manufaktur yang terdaftar di BEI sebanyak 144 perusahaan dan diperoleh sampel penelitian sejumlah 25 perusahaan. Metode pengumpulan sampel yang digunakan adalah metode non probability sampling dengan teknik purposive sampling dan teknik analisis data yang digunakan adalah uji analisis deskriptif, analisis regresi logistik (logistic regression) dan Moderating Regression Analysis (MRA). Hasil pengujian hipotesis menunjukkan bahwa financial distress berpengaruh positif pada auditor switching sedangkan audit fee tidak berpengaruh pada auditor switching. Reputasi auditor tidak mampu memoderasi pengaruh financial distress dan audit fee pada auditor switching.
Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi
Authors: Jananti Ni Wayan Ristiari , Setiawan Ery
Published: September 2018

A company has a social and environmental responsibility to make a profit. Corporate social responsibility (CSR) is the company's commitment to be responsible for the impact of the company's operations on social, economic and environmental dimensions. The high level of CSR disclosure of a company can be affected by tax aggressiveness and profitability. This study aims to determine the effect of tax aggressiveness on CSR and to determine whether profitability moderate the influence of tax aggressiveness on CSR.This study focuses on property and real estate sector in Indonesia Stock Exchange. The method of determining the sample used is non probability sampling with purposive sampling technique. Data collection using non participant observation method. “Data analysis technique used is test of Moderated Regression Analysis (MRA).” The results showed that tax aggressiveness has a positive effect on CSR and profitability able to moderate the influence of tax aggressiveness on CSR. The implications of the research, theoretically proving the theory of legitimacy in the context of tax aggressiveness and are practically expected to contribute positively to the parties concerned.

Keywords: corporate social responsibility, tax aggressiveness, profitability.