bluuebunny/crossref_metadata_2025 huggingface dataset:
High-dose Vitamin D Supplementation on Type 1 Diabetes Mellitus Patients: Is there an Improvement in Glycemic Control?
Authors: de Melo Franciane Trindade Cunha , Felício Karem Mileo , de Queiroz Natércia Neves Marques , de Rider Brito Hana Andrade , Neto João Felício Abrahão , Janaú Luísa Corrêa , de Souza Neto Norberto Jorge Kzan , Silva Ana Luíza Aires , de Lemos Manuela Nascimento , de Oliveira Maria Clara Neres Iunes , de Alcântara Angélica Leite , de Moraes Lorena Vilhena , de Souza Ícaro José Araújo , Said Nivin Mazen , da Silva Wanderson Maia , de Lemos Gabriela Nascimento , dos Santos Márcia Costa , De Souza D Albuquerque Silva Lilian , Motta Ana Regina Bastos , de Figueiredo Priscila Boaventura Barbosa , de Souza Ana Carolina Contente Braga , Piani Pedro Paulo Freire , Felício João Soares
Published: January 2021

Background:

Some authors evaluated the effect of VD on hyperglycemia in T1DM, but the results remain
controversial. This study aims to analyze the effects of high-dose VD supplementation on T1DM patients’ glycemic
levels, maintaining stable doses of insulin.

Methods:

Prospective, 12-week clinical trial including 67 T1DM patients, who were supplemented with high doses of
cholecalciferol according to participants' VD value. Patients with VD levels below 30 ng/mL received 10,000 IU/day;
those with levels between 30-60 ng/mL received 4,000 IU/day. Patients who had not achieved 25(OH)D levels > 30 ng/ml
or presented insulin dose variation during the study were not analyzed.

Results:

Only 46 out of 67 patients accomplished the criteria at the end of the study. There was no general improvement
in the glycemic control evaluated by HbA1c (9.4 ± 2.4 vs 9.4 ± 2.6, p=NS) after VD supplementation. However, a posthoc analysis, based on HbA1c variation, identified patients who had HbA1c reduced at least 0.6% (group 1, N = 13
(28%)). In addition, a correlation between 25(OH)D levels with HbA1c and total insulin dose at the end of the study was
observed (r = -0.3, p<0.05; r=-0.4, p<0.05, respectively) and a regression model demonstrated that 25(OH)D was
independent of BMI, duration of T1DM and final total insulin dose, being capable of determining 9.2% of HbA1c final
levels (Unstandardized B coefficient = −0.033 (CI 95%: −0.064 to −0.002), r² = 0.1, p <0.05).

Conclusion:

Our data suggests that VD is not widely recommended for glycemic control. Nevertheless, specific patients
might benefit from this approach.
Management of Advanced Staged Ovarian Cancer in a National Cancer Center: Comparison of the Efficacy of Primary Debulking Surgery Versus Neoadjuvant Chemotherapy
Authors: Kovačević Nina , Škof Erik , Cilenšek Ines , Merlo Sebastjan
Published: January 2021

Background:

In most cases, ovarian cancer is diagnosed at an advanced stage. The aim
of this study was to determine if Primary Debulking Surgery (PDS) for women with advanced
epithelial ovarian cancer is an equivalent treatment approach to neoadjuvant chemotherapy
(NACT).

Methods:

A retrospective analysis of 214 women with stage FIGO IIIC and IV ovarian cancer
was performed at the Institute of Oncology Ljubljana, Slovenia. Women were divided into two
groups based on their primary treatment. The first group was the NACT group (184 women) and the
second the PDS group (30 women). The selection of the women for PDS or NACT was based on
the expertise of the gynecological-oncological surgeon and the image exam results. We used the
Kaplan-Meier method for calculating Overall Survival (OS) and Progression-Free Survival (PFS).
The statistical analysis was performed with IBM SPSS.

Results:

The median OS was lower in the NACT group than in the PDS group, 25 months (95% CI
20.6-29.5) and 46 months (95% CI 32.9-62.1), respectively. The PFS in the NACT group was 8
months (95% CI 6.4-9.5) and 18 months (95% CI 12.5-23.4) in the PDS group. For women treated
with PDS the 5-year survival rate was 36.7% and 20.1% in the NACT group.

Conclusion:

In this study, the best survival results were observed in women treated with PDS,
followed by adjuvant chemotherapy. If a woman is not suitable for surgery, NACT doubles the
chance of a complete gross resection. Despite higher rates of complete gross resection after NACT,
women treated with PDS (complete gross resection or optimal surgery) had higher OS.
A Gas Chromatography Flame Ionization Detector Method for Rapid Simultaneous Separation and Determination of Six Active Ingredients of Anticold Drug
Authors: Dong Yuming , Yang Fatang , Duan Xiaoyun , Wang Zhen
Published: January 2021

Aims:

To establish a rapid and simultaneous determination of multiple effective ingredients in anti-cold drugs.

Background:

Anti-cold drugs are stock medicines at home, and most anti-cold formulations are compound preparations. Although the active ingredients of compound preparations have significant effects on the treatment of colds, the excessive dosage or long-term use can produce a series of adverse reactions, including dependence, liver and kidney function damage, digestive system reaction, blood system damage. Now, there are many mature methods for analyzing the active ingredients of anti-cold drugs. However, these methods may have shortcomings, such as a long analysis time or a small number of analysis components.

Objective:

Establish a gas chromatography-flame ionization detector method for the simultaneous determination of six active ingredients, including acetaminophen, dextromethorphan hydrobromide, pseudoephedrine hydrochloride, chlorpheniramine maleate, diphenhydramine hydrochloride, and caffeine in anti-cold drugs.

Method:

After the standard was accurately weighed, dissolved in ethanol, filtered by 0.22 μm membrane and ultrasonically degassed, the gas chromatograph was used for detection. After the actual sample was removed from the coating, ground and crushed, accurately weighed, dissolved in ethanol, filtered by 0.22 μm membrane and ultrasonically degassed, the gas chromatograph was used for detection.

Result:

The six components can be completely separated within 7.0min. This method has good sensitivity, precision, accuracy and recovery rate. Under the optimum testing conditions, the limit of detection was 0.360-2.50μg/mL, the limit of quantification was 1.20-8.30μg/mL. The calibration curves showed good linearity (R2≥0.9932) over the investigated concentration range between 1.20 and 400μg/mL. The recoveries were 89.2% to 109.2%. The RSD of intra-day precision was less than 1.0%. The RSD of inter-day precision was less than 3.2%. The established method was used to determine the ingredients of three anti-cold drugs on the market, and the results showed that the method can accurately determine the ingredients.

Conclusion:

The method can quickly and simultaneously determine multiple active ingredients in anti-cold medicines. Compared with the published methods in literature, the proposed method has the advantages of fast, the number of analysis components wide application range, convenience, low cost, etc. It provides a reference method for quality control of active ingredients of anti-cold drugs.
Efficacy and Cardiovascular Safety of Metformin
Authors: Rajgopal Ranjith K. , Kochhar Rupinder S.
Published: January 2021

Metformin has been the cornerstone of the medical management of type 2 diabetes mellitus
(T2DM) for over 6 decades now since its first-ever discovery. Although there were initial concerns
about its efficacy and safety, increasing evidence over the years proved it to be very effective
and safe. It has stood the test of time, proving to be much safer than other drugs in the same class
and garnering robust evidence in cardiovascular safety. In patients with T2DM, metformin lowers
mean glycated hemoglobin (HbA1c) levels by 1.1–1.2% as monotherapy, by 0.6–0.83% as an add-
on therapy to insulin, and by 0.9- 0.95% as add-on therapy to other oral agents. Recently its use
has also been explored for unlicensed indications other than diabetes, including but not limited to
obesity, polycystic ovarian syndrome (PCOS), and type 1 diabetes. Metformin is also currently under
investigation for its role as a cancer adjuvant therapy. We aim to provide a comprehensive review
of the available evidence for the safety and efficacy of metformin.
Repurposing Chloroquine Analogs as an Adjuvant Cancer Therapy
Authors: Fong Winnie , To Kenneth K.W.
Published: January 2021

Background:

Drug repurposing is emerging as an attractive strategy with lower attrition
rate, lower cost and shorter timeframe than traditional drug discovery methods. Chloroquine (CQ)
and its analogs are old drugs originally indicated for malaria treatment. Serendipitous discovery in
early years revealed its anti-inflammatory properties, thus allowing its repositioned use in autoimmune
diseases. Recent evidence also suggested its potential therapeutic use for anticancer therapy.

Objective:

This article reviews the molecular mechanisms, clinical evaluation and recent patents of CQ analogs in cancer
therapy.

Methods:

Literature and patent searches were conducted using PubMed database and Google Patent/
USPTO Patent Search database, respectively. The keywords including “chloroquine”, “hydroxychloroquine”,
“chloroquine analogs”, “chloroquine derivatives”, “repurposing”, “autophagy”, and
“cancer” were used.

Results:

CQ analogs have been reported to elicit their anticancer effects by modulating autophagy,
inducing apoptosis, eliminating cancer stem cells, normalizing tumor vasculature and modulating
antitumor immunity. As documented by recent patents and clinical trials, CQ analogs have been repurposed
as an adjuvant therapy and combined with other anticancer agents for synergistic enhancement
of treatment efficacy. However, most clinical trials on CQ only demonstrated modest improvement
in anti-cancer efficacy.

Conclusion:

Given that CQ loses its anticancer activity in acidic and hypoxic environment within
a tumor, novel CQ analogs and/or their formulations are under active investigation to improve their
physicochemical properties and biological activity. On the other hand, identification of new biomarkers
for better patient selection has been advocated in future trials in order to realize the repurposing
of CQ analogs for cancer treatment in a personalized manner.
Renal Alterations Induced by Chronic Exposure to Therapeutic Doses of Antihypercholestremic Atorvastatin
Authors: Al-Doaiss Amin , Jarrar Yazun , Shati Ali , Alfaifi Mohammad , Al-Kahtani Mohammed , Jarrar Bashir
Published: January 2021

Background:

Atorvastatin (ATOR) is widely used for the treatment and prevention of hypercholesterolemia and
various diseases, such as cardiovascular complication, with little data about the histopathological and ultrastructural renal
alterations that might be induced by this drug.

Objectives:

The present study was undertaken to investigate the potential toxicity of therapeutic doses of atorvastatin on the
microanatomy and ultrastructure of renal tissues from Wistar albino rats.

Methods:

Adult male Wistar albino rats received an oral daily dose of 5 mg/kg body weight for 90 consecutive days.
Biopsies from both kidneys of each study rat were taken for histopathological and ultrastructural examination.

Results:

ATOR-treated rats exhibited glomerular, tubular, and interstitial histological alterations, including degeneration,
necrosis, hyaline droplets, edema, cortical hemorrhages, mesangial hypercellularity, and blood capillary dilation and
congestion. In addition, ATOR exposure increased the activity of glucose-6-phosphate dehydrogenase and alkaline
phosphatase with a concurrent reduction in proteins and neutral mucosubstances content of the glomeruli and renal cells.
Moreover, ATOR-treated animals demonstrated glomerular ultrastructural alterations, consisting mainly of capillary tuft
dilatation, glomerular basement membrane thickening, and mesangial cell proliferation. The renal cells of the proximal
tubules demonstrated damaged mitochondria, degenerative cellular changes, endoplasmic reticulum dilatation, lysosomal
and autophagosome activation, nuclear alteration, myelin figure formation, and microvilli disorganization.

Conclusion:

The findings of the present work may indicate that ATOR can induce renal histological, histochemical, and
ultrastructural alterations that may affect kidney and other vital organ function.
Percursos e desafios da mediação no Mosteiro de São Martinho de Tibães
Authors: Loureiro Joaquim Fernandes
Published: January 2021

The Monastery of São Martinho de Tibães, once the mother house of the Congregation of S. Bento of the kingdoms of Portugal, is now owned by the Portuguese State. In it, three institutions coexist that perform the cultural, cultural and reception functions, making the whole monastic ensemble a true platform for meeting people, cultures, desires and multiple sensibilities. In this very specific context, mediation assumes an important role, not only as a conflict prevention strategy, but as a process for transforming relations between institutions, personal and social relationships, capitalizing the differences in opportunities for change and learning. We intend to reflect and help clarify the concept of mediation, trying to understand its importance in the field of Heritage Education. Starting with the specific study of a real work context, this chapter goes further by investigating: the presence of mediation in the discourses and practices of the Monastery of São Martinho de Tibães (and at what times); the types of mediation that were (and still are) present in your daily life; how mediation (was or still is) important for the achievement of its objectives; and the challenges you faced (or will face). It also reflects on the role played by mediators, in bringing together the public and the patrimonial asset that is intended to be made known, presenting a set of challenges that arise, also defining what should be their performance profile to achieve the objectives institutionally proposed.
PERLINDUNGAN EKSPRESI BUDAYA TRADISIONAL INDONESIA DALAM SISTEM YANG SUI GENERIS
Authors:   Fakultas Hukum Universitas Brawijaya, Widyanti Yenny
Published: January 2021

This paper aims to analyze the importance of Indonesian traditional cultural expressions governed by sui generis. To obtain these objectives, this legal research uses statutory approach with a systematic interpretation. Based on the results, it can be concluded that the regulation of Indonesian traditional cultural expression in Law Number 28 of 2014 about Copyright still cannot realize the protection of Traditional Cultural Expressions due to differences in characteristic between copyright with traditional cultural expression.
PENOLAKAN PEMBERIAN BANTUAN KEMANUSIAAN DARI PBB OLEH MYANMAR DALAM PRESPEKTIF HUKUM HAK ASASI MANUSIA INTERNASIONAL
Authors:   Fakultas Hukum Universitas Brawijaya, Susanto Fransiska
Published: January 2021

The rejection from Myanmar over the United Nation humanitarian aids leads to unnecessary suffering for Rohingya in Myanmar. The rejection are not only for the foods but all kind of aids from the United Nation. The aid rejection violates a number of human rights such as right to life, right to food, and right to health. Although the Myanmar government could decline aids under their rights of sovereignty state, the state must first give sufficient aids to Rohingya. The state could not just cut or decline the humanitarian aids if the state is unwilling and unable to provide the humanitarian aids to the citizen. This paper investigates whether those actions of the Myanmar Government violates the human rights of Rohinya by analyzing the international human rights law instrument with the fact.
PEMBANGUNAN TATA KELOLA KELAUTAN INDONESIA: PERAN HUKUM INTERNATIONAL MEMBENTUK ETIKA BISNIS KELAUTAN
Authors:   Fakultas Hukum Universitas Kristen Maranatha, Sirait Yohanes , Permanasari Ai
Published: January 2021

Issues related to marine governance still need some improvement in Indonesia, where issues on determination of the maritime boundaries between Indonesia and other states are unsettled, the inadequate utilization and development of coastal areas and small islands to the large number of business activities that pollute the sea. This is due to unethical business practices and neglect of marine sustainability. This study aims to examine the development of marine governance from the perspective of international law. The development of governance can begin with the dissemination of business ethics which is an important part of marine governance. This normative juridical study, collected through literature study is analyzed using a qualitative deductive method. The results shows that international law contributes to upholding ethical standards of business and disseminating it to other states. Therefore, Indonesia needs to promote an appropriate business ethics oriented to environmental sustainability. It can begin by spreading the ethic from the international to the national level.
KONSEP LEMBAGA PENJAMIN SIMPANAN PADA KOPERASI INDONESIA
Authors:   Fakultas Hukum Universitas Semarang, Abib Agus , Heryanti B. , Astanti Dhian
Published: January 2021

Based on data from the Indonesia Ministry of Cooperatives and UMKM until 2015, the number of cooperatives in Indonesia reached 212.135 with the distribution of active cooperatives totaling 150,223 and inactive cooperatives reaching 61,912. These inactive cooperatives can have implications for members as creditors in the event of a bottleneck in the disbursement of funds belonging to cooperative members. This study aims to examine the arrangement of deposit insurance institutions in cooperatives as well as the concept of deposit insurance institutions in cooperatives. The results of this study state that the regulation of deposit insurance institutions in cooperatives is not specifically regulated in Law Number 25 of 1992 concerning Cooperatives. The establishment of a guarantor institution for cooperatives in Indonesia is a necessity to immediately establish a cooperative deposit guarantor institution by revising Law Number 25 of 1992 concerning Cooperatives by including the deposit guarantor institution in the cooperatives.
PERTANGGUNGJAWABAN INDIVIDU ATAS GANTI RUGI DISGORGEMENT YANG MELIBATKAN EMITEN
Authors:   Central for Local Law Development Studies (CLDS) FH UII, Yogyakarta, Mentari Nikmah
Published: January 2021

The Financial Services Authority (OJK) launched a discourse by issuing an RPOJK regarding the Disgorgement and Disgorgement Fund. The parties that can be subject to disgorgement are the perpetrators of the violations themselves, including the Issuer as a public limited liability company. However, if the Issuer commits a violation, it is reasonable for the order to be addressed to the in persona (private individual), considering the Issuer is an artificial person who has no will and cannot have a will without the party carrying out behind the scenes. Directors, Commissioners and major shareholders (controllers) are parties who are allowed to commit violations and at the same time enjoy illegal profits from the violation. However, affiliated parties may commit violations involving the Issuer, so if there is an illegal profit, those who enjoy the benefit should be obliged to compensate the disgorgement. The issuer as a public limited liability company has also received administrative sanctions by both the OJK and the stock exchange. It is very unfair for the Issuer to be responsible for paying disgorgement compensation.
RECOVERY ASET DAERAH YANG DIJADIKAN AGUNAN OLEH PIHAK KETIGA DALAM PERJANJIAN KERJASAMA DENGAN BUMD
Authors:   Fakultas Hukum, Universitas Mataram, Fitrahady Khairus , Zuhairi Ahmad , Riadhussyah M.
Published: January 2021

This paper examines the inability of local governments to recover land assets that have been included as capital for regional-owned enterprises (BUMD). The problem arises when the land is used as an object for collateral by a third party because BUMD is unable to fulfill the achievements in the agreement. This normative research uses a statutory, conceptual and case approach. As a result, the West Lombok Regional Government is still unable to recover regional assets that have been used as collateral by third parties on the basis of a cooperation agreement with BUMD. The land is the capital that is included by the Regional Government to BUMD. Land which becomes the object of capital participation does not automatically transfer to BUMD if the transfer mechanism is not passed and is considered permanent as a regional asset. However, if the Regional Government has approved the land pledge process to the Bank through the general meetings of shareholders (GMS) mechanism, the Government will be very powerless to carry out recovery. However, the regional government could be the losing party if at any time the BUMD cannot fulfill its achievements and the land is auctioned off by the Bank.
THE â€œGreenâ€ TERM AND ACCOUNTING EDUCATION
Authors: Khairin Fibriyani Nur , Sukoharsono Eko Ganis , - Roekhudin - , Hariadi Bambang -
Published: January 2021

AbstractPurpose â€“ This paper aims to uncover the meaning of "green" through the point of view of accounting educators.Design/methodology/approach â€“ Ecophenomenology is used as a methodology to uncover the meaning of â€œgreenâ€ by involving three professors from several universities in Indonesia who focus on sustainability and green accounting as informants.Findings â€“ This research shows that accounting educators provide a deeper meaning related to green, which in addition to considering the triple bottom line (3P) concept also includes values/beliefs as spiritual elements in it. "Green" is specifically interpreted as a process of harmony in life.Practical Implications â€“ Finding of this research contributes to construct green accounting educationâ€™s form that not only focuses on the concept of business with 3P aspects but there is a spiritual aspectalization, so that accountants resulting from such education have a holistic view of their environment.Originality/value â€“ Terminology in the field of green accounting is experiencing rapid development both in terms of meaning and new terms that emerge. Not much research has paid attention to the definition and meaning of the term yet, especially the term "green" itself. Whereas, the term and itâ€™s meaning might impact to the development of green accounting education.Keywords â€“ Accounting, Ecophenomenology, Education, Sustainability, TerminologyPaper Type â€“ Research Paper
THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY OF VILLAGE FUND MANAGEMENT
Authors: Ladewi Yuhanis , Supriadi Taufiq , Sjam Juska Meidy Enyke , * Welly , * Agista , Subowo Hery
Published: January 2021

ABSTRACTÂ Purpose â€” The purpose of this study is to investigate and analyze the Effect of Accountability and transparency on the management of survey village funds in Merapi Selatan District and Pulau Pinang District, Lahat Regency. This research was conducted because there are phenomena associated with accountability and transparency in the management of village funds.Design/methodology/approach â€” The methodology used in this study consists of the type of this research is descriptive and associative research. The variables in this study are Accountability, Transparency, and Village Fund Management. The population in this study were 23 villages in Merapi Selatan and Pulau Pinang Districts, each village consisting of 3 respondents. Total questionnaires were distributed as many as 69 questionnaires, because there are some limitations of the questionnaire returned as many as 33 questionnaires and were processed.Findings â€” Based on the results of research conducted on all data obtained in 33 respondents in Merapi Selatan District and Pulau Pinang District, it was found that accountability significantly affected village fund management, while transparency did not significantly influence village fund management.Practical Implications â€” This research shows that accountability determines each activity and the final results of village government implementation activities must be accountable to the village community in accordance with statutory provisions.Â Originality/value â€” The test used in this research is the validity test, the reliability test, the classic assumption test, the hypothesis test, and the coefficient of determination test.Keywords â€” village fund management, accountability, transparency.Â
RELATION BETWEEN RELIGION AND ACCOUNTING IN ISLAMIC PERSPECTIVE: An Imaginary Dialogue between Luca Agamis and Luca Junior
Authors: Mayasari Rosalina Pebrica
Published: January 2021

ABSTRACTPurpose â€” The purpose of this research is to provide insight into the relationship between religion and accounting from an Islamic perspective.Design/methodology/approach â€” This research is an imaginary dialogue between a religious educator accountant Luca Agamis with a student Luca Junior about the relationship between religion and science especially accounting.Findings â€” This research leads to the conclusion that religion (Islam) is the source of all sciences including accounting. Relation between religion and accounting is very significant where accounting is part of a religion that is not to be divorced but mutually united to one another.Practical Implications â€”This researchâ€™s discussions include accounting in Al Quran and Hadith, accounting in Islamic history, and Ilahiyah Accounting.Originality/value â€” This research discuss the relationship between religion and accounting from a broader perspective that is within the framework of postmodernism. Keywords â€” accounting, religion, imaginary dialogue, islamic perspective.Â
AN INVESTIGATION THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND EXTERNAL CUSTOMER SATISFACTION ORIENTATION (An Empirical Study of four stars hotels in Tripoli- Libya)
Authors: Zaroug Yousef Ali Mohamed , Thoyib Armanu , Hadiwidjojo Djumilah , Solaimun Ir
Published: January 2021

Â ABSTRACTÂ Purpose â€” This research was conducted to study the effect of information sharing and information quality toward supply chain integration and farmer business performance.Design/methodology/approach â€” The type of this research is quantitative explanatory research. The data used in this study are primary data obtained by questionnaire. The sampling method uses multistage proportional random sampling, sample obtained amount 200 farmers. Data analysis in this study uses path analysis method with SPSS 23.Findings â€” The results of this research indicate that the quality of information is not significant to the integration of supply chain and farmer business performance. Information sharing has a positive and significant effect toward supply chain integration and farmer business performance, supply chain integration has a positive and significant effect toward farmer business performance.Practical Implications â€” Increasing global business competition and efforts to shorten product life cycles are the two main factors that encourage businesses to change their focus from competitive competition to mutually beneficial relationships and cooperation to improve business performance.Originality/value â€” The main objective of supply chain activities for business activities is a crucial element because with these activities the goods produced can reach the end consumers.Keywords â€” Information Sharing, Information Quality, Supply Chain Integration, Enterprise Performance.
INTRODUCING INDONESIAN CRITICAL VIEWS FOR SOCIO-ENVIRONMENTAL ACCOUNTING STUDIES: INSIGHT FROM TAN MALAKAâ€™S THOUGHT
Authors: Shahib Habib Muhammad , Sukoharsono Eko Ganis , Achsin M. , Prihatiningtias Yeney Widya
Published: January 2021

PurposeÂ  â€” This research tries to introduce one of the critical thoughts typical of Indonesia, namely Tan Malaka's view, which can be used in socio-environmental accounting studies.Design/methodology/approachÂ  â€” This research uses a narrative literature review method, this article then compiles the Tan Malaka critical methodology pattern that focuses on the role of the government as a regulator, supervisor, and executor of socio-environmental issues to present an accountability framework for social-environmental issues to present an accountability framework for social-environmental issues.FindingsÂ  â€” This result of this research shows that the development of paradigmatic studies in the field of accounting opens up great opportunities to complement, refine and even present concepts to new accounting models that are in line with the demands of the times, as in this article shown, which borrows Tan Malaka's thoughts. This thought has a role as a methodological basis for presenting the concept of social-environmental accountability typical of Indonesia, which is strongly influenced by the active political movements of the elements of society.Practical ImplicationsÂ  â€” This research encourages the presence of socio-environmental accounting studies without forgetting the context of locality and the dynamic people's political aspirations.Originality/valueÂ  â€” In particular, the framework of this research is composed of the aspiration of people affected by socio-environmental problems that do the political movement, together with NGOs, to protest the socio-environmental issues.Keywords Socio-Environmental, Accounting, Critical, Methodology, Tan MalakaPaper Type Research Paper.
ACCOUNTING FOR GOVERNMENT PERFORMANCE IN THE DEVELOPMENT OF THE NIGER DELTA REGION OF NIGERIA
Authors: Idamoyibo Hwerien Rosemary
Published: January 2021

Purpose: This paper accounts for Government performance in the development of the Niger Delta Region of Nigeria. The aim is to investigate the impact of government performance on school enrolment figure and state governmentsâ€™ expenditures on health on the human development index of the region from the period, 1990-2018.Design/Methodology/Approach: The paper adopted the ex-post facto research design and made use of secondary data obtained from the Central Bank of Nigeria Statistical Bulletin and the World Bank Data. The population of the Niger Delta comprises forty million, six hundred and forty-five thousand, two hundred and five (40,645, 205) individuals in the region. The data obtained was statistically analysed using multiple linear regression. The Statistical Package for Social Science (SPSS) version 22 was employed for the analysis of the study.Findings: The study found that with the huge revenue generated from crude oil and natural gas by the Nigerian Government from the Niger Delta region, the school enrolment figure and state governmentsâ€™ expenditures on health do not have an impact on human development index on the development of the Niger Delta Region.Unique contribution to theory, practice and policy: This study has contributed to the body of knowledge through Accounting for government performance and development of the Niger Delta region of Nigeria, using human development index, school enrolment figure and State governmentsâ€™ expenditure on health as variables. The study recommends that Ministry of education, health and the State governments must work hard, in order to achieve the Sustainable Development Goals (SDG) in the education and health sector. The education and health budgetary allocations must be taken seriously and monitored thoroughly so as to ensure every kobo is accounted for. Maximum impact must be felt from whatever the government sets aside as the education and health budget and this could be seen to also improve the human capital development in the region. Finally, the State governments should also collaborate with the communities to implement good healthcare system and also quality education in the Niger Delta. The essence of this is not just to stop at the budgeting, but also to ensure full and accountable implementation of the health and education budget.Keywords: Nigeria Economy, Accounting, Government Performance, Development, Niger Delta Region.
A HOLISTIC CONCEPT OF NEUROINCOME AS A SOLUTION OF THE â€œTYRANY BOTTOM LINE â€œIN WORKPLACE
Authors: Leniwati Driana , Sukoharsono Eko Ganis , Prihatiningtias Yeney Widya , Purwanti Lilik
Published: January 2021

PurposeÂ  â€” This research aims to formulate a holistic concept of neuroincome.Design/methodology/approachÂ  â€” The data collected are from various commercial bank employeesâ€™ experience with variation grade and position, local and international bank in Indonesia. Based on a spiritualist paradigm, the data are analysed by intuition using Taubat, Zikir, Doa, and Tafakur (TZDT) method within the framework of Neuro-Psycho Spiritual (NPS) methodology. The NPS methodology is used as an integrated science to study humans holistically by including materialistic, psycho, and spiritual dimensions. Â While the intuition in TZDT frame is a tool utilized to analyze data that relies entirely on God's guidance in the form of intuition and sense.FindingsÂ  â€” The result of the study is a holistic concept of neuroincome in the form of â€œextraâ€ income and physical goods possible converted financially, earned by an individual as his/her working compensation stimulated by companyâ€™s tool/policy/system in workplace such as bonuses financially or bonus in the form of distribution of company shares, incentives, fringe benefits, performances allowances, job allowances, award, facilities and other related financial compensation. The positive stimuli happened if the nerves stimulate the release of hormone to perceive income in positive attitude such as empathy, helpful and sincerity. The negative stimuli happened if the nerves perceive the income excessively so it could make unethical actions or fraud. Then, qonaâ€™ah (sufficient sense) and modesty are found intuitively as a solution of â€œtyranny bottom lineâ€ in workplace. These attitudes stimulate a resurrection of the harmony of materialistic, psycho, and spiritual consciousness to live in a holistic way and bring closer to God in everyday working life.Practical ImplicationsÂ  â€” The holistic concept of neuroincome is explained through Neuro-Psycho Spiritual (NPS) methodology.Originality/valueÂ  â€” Authors are using various commercial bank employeesâ€™ experience with variation grade and position, local and international bank in Indonesia as their subject.Keywords Income, neuroscience, psychology, spirituality, spiritualist paradigm, consciousnessPaper Type Research PaperÂ
PERFORMANCE ANALYSIS OF REGIONAL GOVERNMENT OWNED ENTERPRISES BANK PERKREDITAN RAKYAT MAJATAMA AND THE REGIONAL WATER SUPPLY COMPANY OF THE MOJOKERTO REGENCY GOVERNMENT IN FINANCIAL PERSPECTIVE
Authors: - Kariyoto
Published: January 2021

Purpose â€” The purpose of this study is to evaluate the performance of the Mojokerto Regency 2019 Regional Owned Enterprises (BUMD).Design/methodology/approach â€” The research method used is descriptive qualitative analysis. The stages of preparatory research determine the techniques used in the analysis. The next stage gathers indicators in measuring financial performance. Determine the criteria in accordance with the theory used for financial performance analysis. Collection and analysis of financial data of BPR Majatama and the Regional Water Company.Findings â€” The results of the study show that Majatama People's Credit Bank Study of the Gross Value of Bad Debt in July, August, September, and October 2019 are safe.Originality/value â€” This study evaluates the performance of the People's Credit Bank Majatama. It also evaluates the performance of the Regional Water Supply Company and provides performance recommendations.Practical Implication â€” The calculation of Gross and Net non-performing loans experiences a positive trend and is far from the maximum limit required by Bank Indonesia of 5%. Regional Water Supply Companies in July, August, September, and October 2019, management is advised to control the general administrative costs, increase revenue and reduce operating costs through efficiency and effectiveness to increase profits in the following month.Research Type Research PaperKeywords Performance, Regional-Owned Enterprises, Majatama Rural Credit Banks, and Regional Water Companies.
Kleurrijk straattafereel in de Noordstraat voor huis nr 46 (FOTO)
Authors: Verbeke André
Published: January 2021

Huis van fotograaf Henri Haes.
Infirmerie van de Vrouwebroers, Patershol. Entrée des Artistes (FOTO)
Authors: Collumbien Hugo
Published: January 2021

Een poëtisch zicht op de ingang van de gewezen Infirmerie van de Vrouwebroers, vóór de harde restauratie.
Bakkerij Volksbelang in de Waaistraat (FOTO)
Authors: GT Gt
Published: January 2021

Oude foto van de Ellegoedwinkel en Bakkerij in de Waaistraat.
Guy Schrans’ nieuwe versie van zijn opus magnum over de Gentse Vrijmetselaars in de 18e eeuw
Authors: Prevenier Walter
Published: January 2021

Naar aanleiding van het nieuwe boek van Professor Guy Schrans voorgesteld: “Vrijmetselaars te Gent in de XVIIIe eeuw”.
Klein-Begijnhof, tekening van een oud poortje
Authors: De Bruycker G.
Published: January 2021

Klein-Begijnhof, tekening van een oud poortje
Lievegang: demping in 1963 (foto)
Authors: Collumbien Hugo
Published: January 2021

Lievegang: foto van de demping in 1963
De Rietgracht en de Vrijheid van Gent. deel 2
Authors: Gelaude Frank , Devriese Luc
Published: January 2021

In de vorige bijdrage over het grondgebied van het Gentse schependom en de Rietgracht zagen we dat het middeleeuwse Gent heel wat groter was dan de stad binnen zijn vesten. Ook buiten de stadsversterkingen werden grote landelijke zones bestuurd door de Gentse schepenen. Zij maakten integraal deel uit van het Gentse schependom, van de ‘Vrijheid’ of het ‘Vrije’ van Gent, zoals beschreven in deel 1
De Gentse Feesten. Nieuw licht op het ontstaan in 1843: een succesvol mercantiel initiatief
Authors: Devriese Luc , Brysse Adrien
Published: January 2021

We weten allemaal dat het stadsbestuur een aardig woordje meespreekt in de organisatie van de jaarlijkse Gentse Feesten. En dat al heel lang, sinds het allereerste begin in 1843 namelijk. Het was dat bestuur dat toen inging op een petitie van handelaars om de feesten te organiseren. Het bepaalde wanneer de feesten zouden doorgaan: eerst in juni, later in juli en nog later meer bepaald in de week van de eenentwintigste, de Belgische nationale feestdag. En niet minder belangrijk: de stad subsidieerde vanaf het begin de diverse evenementen die het succes van de feesten zouden uitmaken.

Traditioneel wordt de stichting in 1843 in verband gebracht met een initiatief van de gemeentebestuurders, genomen op aandringen van de fabrikanten, om de vele wijkkermissen terug te brengen tot één enkel veel korter feest.
Over huwelijks perikelen en Habsburgse kinnen
Authors: Goeminne Koen
Published: January 2021

Keizer Karel niet moeders mooiste was en ‘that the emperor had some physical problems’. Wat was de ernst en wat was de oorzaak en de gevolgen van de ‘kwaaltjes’ waar Karel en andere Habsburgers mee te kampen hadden?
Straffe Toeren (1812-1814)
Authors: Devriese Luc
Published: January 2021

Gesprokkeld en vertaald uit de Mémorial de la Ville de Gand 1790 -1830 van Prosper Claeys, Gent, 1902. Met hier en daar een klein kommentaartje ter verduidelijking.
Herinneringen van een straatkatje: Sneppebek Lily Castel
Authors: Brysse Adrien
Published: January 2021

Een authentieke Gentse zangeres, geboren als Alice Van Acker in 1937. Ze werd na haar optreden in 1958 bij de BRT (nu VRT) talentenshow ‘Ontdek de ster’ bekend als Lily Castel doorheen heel (toen al!) TV-kijkend Vlaanderen.
Militaire graven op de Westerbegraafplaats te Gent
Authors: Dhanens Piet
Published: January 2021

Onmiddellijk na de Duitse inval in België (4 augustus 1914) werd door de Stad Gent een terrein op de Westerbegraafplaats aangeduid waarop de graven van militairen verenigd moesten worden. Kort daarna werd een deel van het plein opgevorderd door de Dienst der Militaire Begraafplaatsen voor de militairen gestorven in Gent en in aanpalende gemeenten waar geen militair kerkhof bestond. Ook Duitse en geallieerde piloten werden tijdens beide wereldoorlogen bijgezet op de Westerbegraafplaats.
Straffe Toeren (1811)
Authors: Devriese Luc
Published: January 2021

Gesprokkeld en vertaald uit de Mémorial de la Ville de Gand 1790 -1830 van Prosper Claeys, Gent, 1902. Met hier en daar een klein kommentaartje ter verduidelijking.
Luxueuze boeken en devotievoorwerpen in een rijk Gents koopmanshuis
Authors: Devriese Luc
Published: January 2021

In het huis ‘Den Osse en den Esele’ van de familie van Leyns - van Westvoorde bleken in 1398 iets vrij uitzonderlijks aanwezig: zes of zeven boeken (of boekjes). Ze waren allen religieus van aard en minstens drie ervan waren in het Vlaams gesteld. Uit de korte omschrijvingen en uit de context blijkt dat het vooral luxevoorwerpen waren.
Waarom dronken de Baafse monniken liever wijn dan bier?
Authors: Hanson Marc
Published: January 2021

Het grote belang van wijn in de Sint-Baafsabdij is zonder meer opvallend. Het klooster was nochtans gelegen in een landstreek waar wijn niet de gebruikelijke, streekeigen drank was. Dat was bier. Waarom dronken de Baafse en honderden andere monniken in de middeleeuwen in de Zuidelijke Nederlanden dan toch vooral wijn? ’s Morgens kwam er andere drank, gekookte koe- of scha penmelk en af en toe zuiver vruchtensap, op tafel.
Zu ‘t ien en ‘t ander van nen eûwen azent van Gent: Einde Were.
Authors: Duprez Rudy
Published: January 2021

Diel 1 van d' istore van wa da’k allemoal è gezien, è huurt én meegemoakt bij de po -liese in Gent.
Een speurtocht naar het rijke verleden van mosterdhandel Tierenteyn
Authors: Delcart André
Published: January 2021

De lange geschiedenis Tierenteyn startte in het begin van de 19de eeuw, toen ene Petrus Tierenteyn zijn eerste mosterd fabriceerde in de omgeving van de Brugse Steenweg. Wij kennen uit de archieven een aanvraag in 1842 tot het installeren van een stoommachine in de Faubourg de la Porte de Bruges, de eerste vestigingsplaats van de firma Tierenteyn.
Straffe Toeren (1811 en 1809)
Authors: Devriese Luc
Published: January 2021

Gesprokkeld en vertaald uit de Mémorial de la Ville de Gand 1790 -1830 van Prosper Claeys, Gent, 1902. Met hier en daar een klein kommentaartje ter verduidelijking.
Charles Niellon, Frans generaal in Gent (1831).
Authors: Evrard Alexander
Published: January 2021

Op de tentoonstelling ‘Het verloren Koninkrijk’ die in 2015 in het Gentse stads museum STAM werd gehouden, stond tot onze verwondering op een ereplaats Charles Niellon, een fransman die in de troebeleperiode van de Brusselse omwenteling rond 1830 naam heeft gemaakt.
Karel V en de opvolging van de bouw van het nieuwe kasteel te Gent (1540-1545).
Authors: Hanson Marc
Published: January 2021

Op 12 mei 1540 legde keizer Karel V de eerste steen van een dwangburcht, die hij liet bouwen op het terrein van de grotendeels gesloopte Sint-Baafsabdij te Gent. De voorbereidende (afbraak)werken waren toen al volop aan de gang. De bouw van dit immense ‘Nieuw Kasteel’ was één van de ingrijpende maatregelen om zijn rebelse geboortestad voorgoed onder controle te houden.
De bombardementen op Merelbeke-station. Dagboekfragmenten uit 1943 en 1944.
Authors: Turkelboom Maria
Published: January 2021

Eerste bombardement. September 1943 - Tweede bombardement. Maandag 10 april ’44 en de nacht van 11 april - Derde bombardement. Nacht van woensdag 10 op 11 mei 1944
Straffe toeren (1808 en 1809).
Authors: Devriese Luc
Published: January 2021

Gesprokkeld en vertaald uit de Mémorial de la Ville de Gand 1790-1830 van Prosper Claeys, Gent, 1902(vervolg). Met hier en daar een klein kommentaartje ter verduidelijking. Naast de aanslepende miserie met soldatenopeisingen ten behoeve van Napoleons legers, zien we nuttige initiatieven ontstaan die blijvers zouden worden: brandweerkorps, stadsverlichting, museum en vereniging voor ‘Schone Kunsten’, de Floraliën, ...
Bernard Van Wambeke. Hypotheekbewaarder in Gent en ‘a man for all seasons’
Authors: De Latte Guido
Published: January 2021

Deze bijdrage handelt over Bernard Van Wambeke, een uitzonderlijk man met een bewogen levensloop en carrière in een zeer woelig tijdsbestek. Tijdens zijn eerste dertig levensjaren stonden de Belgische gewesten onder Oostenrijks bestuur. Van 1795 tot 1813 waren zij een onderdeel van de Franse republiek en het Franse keizerrijk. Vanaf 1814 tot 1830 leefde Van Wambeke in het Verenigd Koninkrijk der Nederlanden onder het bewind van Koning Willem I. In het najaar van 1830 maakte Van Wambeke de Belgische revolutie mee om van 1831 tot zijn dood in een onafhankelijk België te leven. Bernard Van Wambeke, geboren te Aalst op 18 augustus 1764 en overleden te Gent op 8 januari 1841, was advocaat, politicus, hypotheekbewaarder in Gent (1796-1799), directeur-generaal van de belastingen, lid van het corps législatif (1803-1807), magistraat en professor. Hij was een notabele van het eerste Franse keizerrijk.
Lezers aan het woord. (2017-3)
Authors: HHKG Redactie
Published: January 2021

De Leie aan de Groene Vallei - Prosper-François en Maurice Meuleman - Eerste naoorlogse ballonvaart in Gent - Amulet voor huisbescherming? - Artillerie van de Gentse burgerwacht - Wolfsteeg - Cafés in de Vlaanderenstraat - Familie Samuel.
Matelotte smullen aan de oever van de Leie
Authors: Devriese Luc
Published: January 2021

Dat visgerechten zeer in de smaak vielen bij de Gentenaars die ‘een wandelingsken in ’t ronde van Gent’ maakten, vinden we mooi beschreven bij Lodewijk De Vriese die blijkbaar zelf ook graag ging ‘peisteren’ (vertoeven) in een van de vele guinguetten aan de waterkant, zoals de Pavillon de la Lys voor een bord 'matelotte'.
Sint-Veerle bij het Gravensteen en in de Sint-Baafsabdij.
Authors: Hanson Marc
Published: January 2021

Veel Gentenaars weten dat volgens de legende Sint-Veerle de zachte broden van een vrekkige vrouw in stenen veranderde en dat ze een opgepeuzelde haan of gans vanuit de schamele restjes, een paar poten en wat pluimen, weer tot leven wekte. Geïnteresseerden in geschiedenis zullen ook bekend zijn met het Sint-Veerlekapittel dat geen kanunnikenkapittel was in de gebruikelijke betekenis van het woord, maar de opvolger van de groep priesters-kapelaans die de eredienst in de grafelijke burchtkapel verzorgde.
De bombardementen
Authors: Vermeirsch Eric
Published: January 2021

Het is misschien wel interessant één en ander op te schrijven, want straks zijn al degenen overleden die nog persoonlijke herinneringen aan W.O. II hebben. Toen ik vier jaar oud was, in 1944 dus, werden verschillende plaatsen in ons land regelmatig gebombardeerd door Amerikaanse en Engelse vliegtuigen.
Abrahamstraat en Apostelhuizen - de namen
Authors: Devriese Luc
Published: January 2021

Twee bijbelse straatnamen, niet middeleeuws. Marcus van Vaernewijck schreef erover in zijn heel merkwaardige ‘Geschiedenis van België’ (eerste uitgave in 1559): ‘Voorders hebben menigvuldige andere dingen naemen daer men den oorsprong niet meer van weet; en aldus staet naer onzen tyd te gebeuren van de Abraham- en Apostel-straeten, wanneer de beelden zullen af zijn, na de welke sij nu genoemt worden’
Gent, Oorspronkelijk Gand
Authors: Devriese Luc
Published: January 2021

Dat de naam Gent, Ganda, iets te maken heeft met ‘monding’ en dat daarmee de samenvloeiing van Leie met de Schelde bedoeld wordt, is goed geweten bij het geïnteresseerde publiek. Dat de oudste woordvorm niet Gent is, maar Gand en dat Ganda niet ‘monding’ betekent, maar ‘bij de monding’, werd echter amper bekend.
Over vlees gesproken.
Authors: Vermeirsch Eric
Published: January 2021

Mijn bureauchef heeft mij niet alleen de kunstzinnige kant van de architectuur leren kennen – Bauhaus, Rietveld, Le Corbusier, enz. – maar ook het eetbare vlees in al zijn aspecten. Hij deed dit op een voor mij schokkende wijze.
Lezers aan het woord (1-2018)
Authors: HHKG Redactie
Published: January 2021

Dagboek Van Caenegem 1944. Criminaliteit in Gent. Uit een politierapport 1955. Beverbeek - Leebeek. Buitenste Oude Leie - Studentenleie. Schuttersgilde ‘De Ware Vrienden’. Calcoensche Haene. Port Arthurlaan. Tertzweil. De Grote Kuis van Frans De Coster: verslag overstromingen van 1872-1873. Het slachthuis verteld/t
Bij 'De Houtwormen’ in de technische school van de Holstraat.
Authors: Vermeirsch Eric
Published: January 2021

Als zestienjarige hield ik de humaniora voor bekeken, en besloot gevolg te geven aan de lokroep van mijn grote liefde: de houtbewerking. Ik koos (wijselijk?) voor het technisch onderwijs in de Holstraat, richting meubelmaker, bij de ‘houtwormen’.