bluuebunny/crossref_metadata_2025 huggingface dataset:
RANCANGAN PLTS ATAP GEDUNG GEREJA METHODIST INDONESIA MANNA HELVETIA
Authors: Angel Manik Kenny , Ariastina Wayan Gede , Dwi Giriantari Ida Ayu
Published: June 2023

Indonesia have potential sunshine over year, it makes indoensia has a large source of renewable energy. However, renewable energy usage is very low. One of the renewable energy is solar power plants (PLTS). Medan City is one of the highly populated cities and it makes Medan city very limited land to build PLTS, and the solution is to build rooftop PLTS. Therefore, this research discusses the planning of PLTS on the roof of the Manna Helvetai Indonesian Methodist Church Building. The design of this PLTS is simulated using the Helioscope simulator. Solar modules are installed as many as 35 pieces and have 1 inverter with a capacity of 20 kW and produce potential energy of 15.8 kWp. Based on the results of the rooftop solar power plant design and the results of the calculation of electrical energy production, it can be analyzed that the economic development of rooftop solar power plants is considered feasible because it meets the criteria of Net Present Value (NPV) greater than zero, namely Rp 44,638,904 and Benefit-Cost Ratio (B-CR) greater than one, namely 1.19 and Discounted Payback Period (DPP) which is reached at the life of the solar power plant.
On the mechanism for improving accounting and reporting of subordinate educational institutions of the Ministry of Culture of the Russian Federation
Authors: KUMEKHOV Konstantin K. , PETROVSKAYA Mariya V. , KUMEKHOV Georgii K.
Published: June 2023

Subject. This article analyzes the processes and phenomena associated with the justification of the need to develop and use a mechanism for improving accounting and reporting of subordinate educational institutions of the Ministry of Culture of the Russian Federation.
Objectives. The article aims to show the need to develop a mechanism for improving accounting and reporting, using the case of subordinate educational institutions of the Ministry of Culture of Russia, and substantiate the advantages of its use to improve the quality of information support for users.
Methods. For the study, we used the methods of analysis, synthesis, comparison, modeling, case study, etc. Statutory documents in the field of regulation of accounting and reporting in budgetary organizations, factual materials, as well as the opinions of experts and practitioners were used as a methodological basis.
Results. The article defines the essence of the concept of Mechanism for Improving Accounting and Reporting and the algorithm for its development. It justifies the need to use this mechanism to more fully meet the information requests of users of accounting information and reduce the time and money spent on its compilation.
Conclusions and Relevance. The current system of accounting and reporting of budgetary educational institutions does not provide adequate quality of information support to users of financial statements, causes a decrease in the effectiveness of management decisions, and unjustified time and money costs. The presented mechanism can be used to develop appropriate domains in the Electronic Budget system and adapted to the features related to the goals and organizational specifics of State-funded institutions, and thus, can contribute to improving the quality of information support for users and reducing time and money costs for these purposes.
Accounting unreliability risks in the context of accounting reform
Authors: SEREBRYAKOVA Tat'yana Yu. , MARKINA Larisa V.
Published: June 2023

Subject. This article examines the problems of ensuring the reliability of accounting as an accounting system that summarizes all the economic events of the organization's activity and reflects the true data based on documented values of business transactions.
Objectives. The article aims to substantiate the fallacy of the modern official accounting formation on the basis of a combination of regulatory and economic accounting concepts, leading to the unreliability of its data for making management decisions.
Methods. For the study, we used analysis, systems approach, and logical generalization.
Results. The article proposes to recognize there might be unavoidable unreliability in the existing accounting system, identify two accounting options, and distinguish between the areas of application of each of them, making official accounting based on a normative approach.
Conclusions and Relevance. Accounting is necessary to provide managers at the organization's various levels with information in order to manage the enterprise. The financial result of the organization's activities is the only reliable indicator reflecting the growth or decrease in invested capital. Its formation should be based on documents fixing economic actions and their cost data. The presented results of the study are intended for the development of theoretical views on accounting paradigms and their application in the formation of practical accounting methods.
Algunos efectos de la preocupación en los patrones de decisión
Authors: Laca Arocena Francisco Augusto
Published: June 2023

La preocupación es un proceso cognitivo anticipatorio de las posibles consecuencias de una situación que, más allá de su función adaptativa de alerta y balance de recursos propios de afrontamiento a las situaciones, afecta los procesos de toma de decisiones. Las primeras investigaciones sobre la preocupación se centraron en las causas más habituales de la misma y su frecuencia; más recientemente, se investigan las explicaciones que las personas se dan a sí mismas para justificar sus niveles de preocupación elevados, pese a los altos costos que ello les supone. Es desde esta segunda perspectiva que se analiza la preocupación y su relación con los patrones de decisión en una muestra mexicana, conformada por 116 participantes. Finalmente, se comparan las puntuaciones de los patrones de decisión de nuestros participantes con las de miembros de las culturas anglosajona y asiática.
Carga y positividad en cuidadores primarios informales de personas con síndrome de Down
Authors: Vázquez-García Paulina Alejandra , Huerta-Solano Christian Israel , Bravo-Andrade Héctor Rubén , Ruvalcaba-Romero Norma Alicia , Montero-Pardo Xolyanetzin
Published: June 2023

Es escasa la literatura científica sobre la carga de los cuidadores de personas con síndrome de Down (SD), que se refiere a las actitudes y reacciones emocionales ante la experiencia de cuidar, así como a la vida de los cuidadores en relación con las variables que desempeñan un papel modulador de la carga, como es el caso de los afectos positivos. De ello se desprende el objetivo del presente estudio, que consistió en analizar la relación entre las características del cuidado y los afectos positivos y negativos con la carga en cuidadores primarios informales de personas con SD que asistían a instituciones educativas en la ciudad de Guadalajara (México). La muestra se conformó con 18 cuidadores primarios informales, a quienes se aplicaron la Escala de la Carga del cuidador de Zarit y la Autoprueba de Positividad. Los participantes fueron en su mayoría mujeres, casadas, con estudios de licenciatura y un nivel leve de carga, quienes, además de las labores de cuidado, tenían un empleo formal. Se encontró una correlación positiva entre la carga total y la vivencia y percepción emocional negativa; además, el tiempo dedicado al cuidado correlacionó positivamente con el impacto del cuidado y las expectativas de autoeficacia. Esta investigación pone de manifiesto la necesidad de realizar intervenciones tempranas que promuevan la positividad en cuidadores de personas con SD, y con ello disminuya el nivel de carga.
Efectos del apoyo social sobre el estrés cotidiano en supervivientes de cáncer
Authors: Castagnetta Ornella , Blasco Blasco Tomás , Fernández-Castro Jordi
Published: June 2023

Los supervivientes de cáncer deben adaptarse en muchos casos a secuelas y limitaciones que producen malestar emocional y estrés de manera cotidiana. El apoyo social puede ayudar a reducir tal molestia, pero no está clara la frecuencia con que debe recibirse, y tampoco si su falta produce efectos negativos. En esta investigación sobre el malestar cotidiano de 60 supervivientes de cáncer se evaluó mediante registros diarios el estrés que habían experimentado y el grado en que habían recibido apoyo social. Los resultados indican que recibir apoyo social es eficaz para reducir el malestar, pero lo es menos cuando la causa del malestar se atribuye al hecho de ser un superviviente. Tales resultados sugieren que debe ayudarse al superviviente a afrontar el malestar cotidiano, y a su entorno social a comprender mejor las causas del mismo para poder ofrecer un apoyo más eficaz.
Influencia de la representación del poder espectral de la variabilidad cardiaca al evaluar el estrés
Authors: Mateos-Salgado Erik Leonardo , Pineda-Sánchez José Esael , Domínguez-Trejo Benjamín , González-Hernández Brian Michelle , Guzmán-Saldaña Rebeca
Published: June 2023

El análisis espectral de la variabilidad de la frecuencia cardiaca (VFC) permite estudiar la interacción entre los mecanismos psicológicos y neurofisiológicos del estrés. Con este análisis, se obtienen las bandas de frecuencia baja (LF) y alta (HF), cuyos valores se representan con diferentes unidades. No obstante, hay inconsistencias en algunas de estas unidades en la evaluación del estrés. El objetivo de este estudio fue analizar la similitud de cinco unidades de la VFC en una evaluación psicofisiológica de dicho fenómeno. Participaron dos grupos de estudiantes universitarios de primer ingreso. La evaluación psicofisiológica se hizo bajo tres condiciones: línea base, estrés y recuperación. Se compararon las condiciones de línea base y estrés. Además, se realizaron correlaciones de Spearman y un análisis de componentes principales entre todas las unidades de la VFC. En la condición de estrés se observaron reducciones significativas en todas las unidades de HF en ambos grupos. Solo un grupo mostró diferencias significativas en todas las unidades de LF. Con el análisis de componentes principales y de correlación se corroboró la dependencia entre LF y HF en unidades normalizadas y relativas. El uso de estas dos unidades debería de considerarse con precaución en la evaluación del estrés.
Keputusan Vladimir Putin dalam Kebijakan Special Military Operation (SMO) Terhadap Ukraina Pada Tahun 2022
Authors: Arli Richard Ivander , Moenir Haiyyu Darman , Dermawan Rifki
Published: June 2023

Tanggal 24 Februari 2022, Rusia melancarkan Special Military Operation (SMO) terhadap Ukraina. Operasi itu didasarkan atas rencana keanggotaan Ukraina pada NATO oleh Volodymyr Zelensky pada tahun 2021. Keputusan ini secara nyata berdampak pada pemberian sanksi dan kecaman internasional terhadap Rusia. Berdasarkan hal tersebut, penelitian ini ditujukan untuk menjelaskan proses pengambilan kebijakan yang dilalui Vladimir Putin sebagai presiden Rusia dalam kebijakan SMO. Proses tersebut akan dianalisis menggunakan teori poliheuristik, yang pada analisisnya terbagi menjadi dua tahapan, yaitu tahap kognitif dan tahap pilihan rasional. Metode dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif analisis, memanfaatkan data-data sekunder yang ditemukan. Pada tahap kognitif, ditemukan tiga pilihan alternatif yang dimiliki Putin terkait dengan respon keanggotaan Ukraina terhadap NATO, yaitu pemberian sanksi ekonomi, melanjutkan upaya negosiasi terhadap AS, NATO, dan Ukraina, serta melancarkan operasi militer. Putin lalu memilih pilihan ketiga sebab dinilai rasional terhadap kepentingan dimensi politik domestiknya. Hal ini sejalan dengan decision rule lexicographic yang diidentifikasi pada tahap pilihan rasional, bahwa Putin dalam memutuskan SMO cenderung mengesampingkan keuntungan pada dimensi lainnya, seperti ekonomi. Keuntungan yang diutamakan Putin terkait dengan dukungan masyarakat serta elit-elit Rusia, yang mana didapatkan apabila dapat menguatkan posisi negosiasi Rusia terhadap AS, NATO, dan Ukraina, serta posisi Rusia sebagai negara great power.
Hubungan Tingkat Stres dan Status Gizi dengan Dismenorea Primer pada Mahasiswi Kedokteran
Authors: Rahmayani Dira Desfi , Irawati Lili , Yusrawati Yusrawati , Isrona Laila , Ashal Taufik
Published: June 2023

Latar belakang: Dismenorea primer adalah keadaan nyeri pada perut bagian bawah yang dialami wanita ketika mengalami menstruasi akibat terjadinya kontraksi otot-otot uterus yang berlebih karena tingginya kadar prostaglandin. Terdapat berbagai faktor yang dapat menyebabkan dismenorea primer, seperti aktivitas fisik, merokok, masa menstruasi, tingkat stres dan status gizi.
Objektif: Penelitian ini bertujuan untuk mengetahui hubungan tingkat stres dan status gizi dengan kejadian dismenorea primer.
Metode: Penelitian ini merupakan penelitian analitik observasional dengan menggunakan desain penelitian cross sectional dengan teknik total sampling didapatkan jumlah sampel sebanyak 68 orang mahasiswi Fakultas Kedokteran Universitas Andalas. Data responden diperoleh dari kuisioner dan dianalisis menggunakan uji chi square.
Hasil: Hasil penelitian ini menunjukan bahwa kejadian derajat dismenorea primer lebih dari separuh responden mengalami derajat sedang (56%), tingkat stres pada responden mayoritas mengalami tingkat stres ringan-sedang (91,7%) dan mayoritas responden memiliki status gizi normal (68,7%). Hasil analisis bivariat menunjukan tidak terdapat hubungan antara tingkat stres dengan kejadian dismenorea primer dengan p=0,069 (p>0,05), dan tidak terdapat hubungan status gizi dengan kejadian dismenorea primer dengan p=0,868 (p>0,05).
Kesimpulan: Kesimpulan dari penelitian ini adalah tidak terdapat hubungan antara tingkat stres dan status gizi dengan kejadian dismenorea primer.
Kata kunci: dismenorea primer, status gizi, tingkat stres
Pola Penatalaksanaan Fraktur Femur Di RSUP Dr. M. Djamil Padang tahun 2020
Authors: Rachman Taufik , Rahmadian Rizki , Rusjdi Selfi Renita
Published: June 2023

Latar Belakang: Fraktur adalah kerusakan kontinuitas susunan tulang yang terjadi karena trauma, stres berulang dan kelemahan abnormal pada tulang (fraktur patologis). Prinsip utama dalam penatalaksanaan fraktur adalah mengembalikan posisi secara anatomis, mengurangi nyeri dengan cara imobilisasi, mendukung proses penyembuhan tulang, dan mengembalikan fungsi. Fraktur femur dapat ditatalaksana secara konservatif dan operatif.
Objektif: Mengetahui pola penatalaksanaan fraktur femur di RSUP M. Djamil Padang tahun 2020.
Metode: Penelitian ini merupakan penelitian deskriptif dengan teknik pengambilan total sampling menggunakan data rekam medis pasien dengan diagnosis fraktur femur pada tahun 2020 di bagian rekam medik RSUP M. Djamil Padang.
Hasil: Hasil penelitian mendapatkan kejadian fraktur femur sebanyak 95 kasus. Prevalensi tertinggi fraktur femur pada jenis kelamin perempuan (56,8%). Kelompok usia terbanyak mengalami fraktur berusia di atas 60 tahun (45,3%). Fraktur paling sering disebabkan oleh trauma energi rendah (66,3%). Jenis fraktur paling banyak adalah fraktur tertutup (91,6%) dan lokasi fraktur terbanyak adalah di batang femur (31,6%). Penatalaksanaan fraktur mayoritas dilakukan secara operatif yaitu fiksasi internal menggunakan implan plate and screw (38,9%).
Kesimpulan: Pada penelitian disimpulkan bahwa fraktur femur banyak pada perempuan dengan rentang usia di atas 60 tahun.  Fraktur terbanyak terjadi akibat trauma energi rendah, dengan jenis fraktur tertutup. Lokasi fraktur tersering di batang femur dan mayoritas ditatalaksana secara operatif dengan fiksasi internal menggunakan implan plate and screw.
Sistem Pendeteksi Gejala Awal Tantrum Pada Anak Autisme Melalui Ekspresi Wajah Dengan Convolutional Neural Network
Authors: Novani Nefy Puteri , Salsabila Dini Ramadhani , Aisuwarya Ratna , Arief Lathifah , Afriyeni Nelia
Published: June 2023

Tantrums are outbursts of anger and they can occur at any age. An attitude tantrum or what is commonly referred to as a temper tantrum is a child's outburst of anger that often occurs when a child shows negative behavior. Emotional outbursts of tantrums that occur in children with autism are not only to seek the attention of adults, but also as an outlet for a child's feelings for parents and those around him on a whim or feeling he is feeling, but the child cannot convey it. For this reason, researchers propose a system for detecting early symptoms of tantrums in children with autism through facial expressions with CNN. The CNN method is one of the deep learning methods that can be used to recognize and classify an object in a digital image. Then the preprocessing process is carried out using labeling on the data. Then the CNN architecture is designed with input containing 48x48x1 neurons. The data was then trained using 357 epochs with an accuracy rate of 72.67%%. Then tested using test data for children with autism to get an average accuracy value of 72.67%%.
Continuous Integration and Continuous Deployment (CI/CD) for Web Applications on Cloud Infrastructures
Authors: Alanda Alde , Mooduto Hanriyawan Adnan , Hadelina Rizka
Published: June 2023

Continuous Integration and Continuous Deployment (CI/CD) for Web Applications on Cloud Infrastructures
Sistem Pakar Metode Backward Chaining untuk Optimalisasi Pelayanan Pemberian Informasi Obat
Authors: Putra Surya Dwi , Putri Dhena Marichy , Defit Sarjon , Sumijan Sumijan
Published: June 2023

Drug information service is an assistance service to handle the needs of pharmacists related to medicines consumed by patients at the Lasi Health Center, Agam Regency. Nowadays, most of drug information services always require pharmacists to carry out their services, although there is limited number of pharmacists for providing drug information services at the Lasi Health Center, Agam Regency. This study aims to optimize drug information services so that the services can be carried out without the direct presence of a pharmacist. The data used in this study were drug prescription data available at the Pharmacy of Lasi Health Center Agam for the last 12 months and drug information services provided by pharmacists at the Lasi Health Center Agam Regency. This study used the backward chaining method to identify the drugs prescribed to the patients. The result achieved by this study were 356 Rules that could be applied directly to drug information services, with an accuracy rate of 100%. The rules generated using the backward chaining method can be used to optimize drug information services at the Lasi Health Center in Agam Regency without having to be served directly by pharmacists.
Comparative Analysis of Machine Learning Models for Detection of Fake News: A Case Study of Covid-19
Authors: Olayiwola Abisola , Oyedeji Ajibola Oluwafemi , Omoyeni Oluwakemi , Ayemimowa Oluwafemi , Olaoluwa Mubarak
Published: June 2023

During and after the Covid-19 pandemic, people rely heavily on the internet for information because of its easy accessibility. However, the spread of fake information through this medium has been fast-growing, especially during and after the pandemic. This study, therefore, aims to evaluate the performance of 5 machine learning models used in detecting Covid-19 fake news. The models were trained using the Covid-19 dataset gathered online. The dataset contains 7,262 real news and 9,727 fake news, totalling 16,989 news altogether. 80% of this dataset was used for training the models while 20% was used for testing them. The support vector machine (SVM) with 95%, 95%, 97% and 96% for the accuracy, precision, recall and F1-score respectively was the best classifier for detecting Covid-19 fake news and has shown a better performance than the other algorithms.
IMPLEMENTAÇÃO DO PLANIFICASUS NA ATENÇÃO PRIMÁRIA À SAÚDE: RELATO DE EXPERIÊNCIA
Authors: Ziani Jarbas da Silva , Trindade Liliane Ribeiro , Cassol Gustavo , Halberstadt Bruna Marta Kleinert , Herrera Karlo Henrique dos Santos , Härter Jenifer
Published: June 2023

Objetivo: relatar a experiência da implantação do PlanificaSUS na Atenção Primária à Saúde em uma cidade da fronteira oeste do Rio Grande do Sul. Método: trata-se de um relato de experiência realizado com profissionais da saúde de uma Estratégia Saúde da Família piloto do PlanificaSUS. Participaram do estudo enfermeiros, técnicos de enfermagem, agente comunitário de saúde, odontóloga, auxiliar de saúde bucal, médicos, psicólogo e nutricionista, totalizando cerca de 30 participantes. A experiência ocorreu no período de julho de 2019 à julho de 2021. Foram disponibilizadas tutorias virtuais, reuniões presenciais, workshops e cartilhas informativas sobre a metodologia. Resultados: a implantação do método PlanificaSUS contribuiu de forma significativa na reorganização da assistência em saúde e adaptação dos sistemas de apoio diagnóstico e logístico essenciais durante o atendimento, possibilitando a ampliação do acesso e organização de macroprocessos e microprocessos. Obtiveram-se mudanças na estratificação e classificação de risco no território, por meio do acolhimento, o que possibilitou a organização do processo de trabalho dos profissionais, redução do tempo de espera ao atendimento do usuário e agilidade na resolutividade nos casos, superando a lógica hegemônica das filas de espera. Considerações finais: identificou-se mudanças na reorganização da ESF, pois o PlanificaSUS contribuiu para a qualificação profissional, melhoria da assistência aos usuários, fortalecimento e integração do trabalho da equipe e padronização dos processos junto a rede de saúde municipal.
Tingkat Kesadaran Serta Faktor yang Mempengaruhi UMKM Di Kota Bandar Lampung Dalam Membayar Pajak
Authors: Nurmala Nurmala , Damayanti Damayanti , Yuniarti Evi
Published: June 2023

Penelitian ini menganalisis tingkat kesadaran dan faktor yang mempengaruhi UMKM  di kota Bandar Lampung dalam membayar pajak. Faktor yang menjadi indikator tingkat kesadaran UMKM dalam membayar pajak adalah pengetahuan UMKM tentang pajak, tingkat kepercayaan wajib pajak, pemahaman sanksi pajak, sistem pembayaran pajak, kepemilikan NPWP dan tingkat pendidikan. Objek penelitian adalah UMKM, terutama UMKM pangan yang ada di kota Bandar Lampung tanpa melihat apakah UMKM tersebut terdaftar di KPP tertentu.  Data yang diperlukan dalam penelitian ini adalah informasi tentang UMKM dan kuesionar yang harus diisi oleh UMKM. Analisis akan dilakukan secara deskriftif dan kuantitatif dengan menggunakan persamaan regrasi berganda. Kesimpulan dari penelitian ini adalah tingkat kesadaran UMKM di kota Bandar Lampung dalam membayar pajak untuk Kedaton dan Rajabasa adalah sangat tinggi. Dan pengetahuan, tingkat kepercayaan, sanksi perpajakan, sistem pembayaran pajak, dan kepemilikan NPWP secara bersama-bersama adalah faktor yang mempengaruhi kesadaran UMKM di kota Bandar Lampung dalam membayar pajak.
Kepatuhan Pajak: Sebuah Analisis Teoritis Berdasarkan Perspektif Teori Atribusi
Authors: Romadhon Fitri , Diamastuti Erlina
Published: June 2023

The low level of Indonesia tax ratio, tax revenue realizations, and tax compliance are facts that continue to occur in spite of several efforts made by government to conquer these problems. This imparity comes up with the notion to explore determinants of tax compliance, because by identifying factors that can influence tax compliance, spesific solutions related to those factors can be proposed. This research was conducted by qualitative approach using literature review, through the perspective of attribution theory. By reviewing various articles related to the research topic, it can be inferred that antecedents of tax compliance can be categorized into three factors (internal, external and relational). The implication of this paper for the government is to improve voluntary tax compliance through education, socialization, service quality, institutional governance while maintaining programs to enforce tax payer compliance
Pengaruh Gaya Kepemimpinan, Motivasi, dan Pengembangan SDM terhadap Kinerja Karyawan
Authors: Zuwely Fedri , Ribhan Ribhan , Mardiana Nova
Published: June 2023

The purpose of this study was to determine the effect of leadership style, motivation, and human resource development on employee performance implemented by PT KAI (Persero) Bandung 2 daop operating unit in influencing the performance of its employees. This study was analyzed using multiple linear regression analysis. The data used in this study used questionnaire data obtained from 236 respondents' answers to employees of PT KAI (Persero) Bandung 2 daop operation unit. The conclusion is that this study supports the proposed hypothesis, namely: Leadership style has a positive effect on employee performance, motivation has a positive effect on employee performance, and HR development has a positive effect on employee performance. Suggestions given from this research are PT KAI (Persero) Bandung Daop 2 operating unit so that in creating good employee performance every leader must have the care, trust, and motivation of employees actively working, entering on time and working seriously. The leader motivates the morning briefing / apple before work so that it is directed and controlled to do the task of carrying out the train journey. In improving human resource development, it is necessary to supervise the quality of work by increasing the training of employees who have not done special training, motivating employees to improve the formalities of higher education so that they can develop and have performance standards both in the company and the government.
Pengakuan, Pengukuran, Dan Penyajian Aset Biologis pada PT. XYZ (Peternakan Sapi)
Authors: Bimantoro Lutfi , Irawan Irawan , Pentiana Destia
Published: June 2023

Final Project Report aims to explain whether the recognition, measurement and presentation of biological assets at PT XYZ is in accordance with the accounting standards set by PSAK No. 69. The source of data for writing this final project report is secondary data using the documentation data collection method. The data analysis method used by the author in preparing the final project report is a descriptive method with a quantitative approach. The author discusses the recognition, measurement, and presentation of biological assets at PT. XYZ whether it is in accordance with accounting standards in force in Indonesia, namely PSAK No.69. There are differences in recognition, measurement and presentation according to PT. XYZ and PSAK No.69 must be adjusted.
Evaluasi Penyajian dan Pengungkapan Piutang Pihak Berelasi Berdasarkan PSAK 7 antara PT IM dengan PT KA
Authors: Astuti Riska Puji , Nurmala Nurmala , Ridwansyah Eksa
Published: June 2023

PT IM is a subsidiary of PT KA engaged in Kwh Meter industry. PT KA purchases inventory of trade goods to PT IM which is used to meet the needs of the company's operational activities.  The recording carried out by PT IM regarding the sale to the parties in this case is that PT KA must pay attention to the provisions stipulated in the Statement of Financial Accounting Standards (PSAK) No.7 regarding the parties concerned. The purpose of this writing is to evaluate whether the presentation and disclosure of receivables of parties related to PT IM has been in accordance with PSAK No.7. The data analysis method used is a qualitative analysis method. Based on the results and discussions, the author concluded that PT IM has not fully implemented the ministry stipulated in PSAK No.7 in terms of presentation and disclosure of receivable parties.
Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan dan Lingkungan terhadap Kepatuhan Wajib Pajak UMKM
Authors: Riskillah Agung , Irawan Irawan , Rachman Artie Arditha
Published: June 2023

The purpose of this study was to determine the effects of taxation knowledge, financial condition, and environment on UMKM taxpayers’ compliance. The research method used was quantitative method. The population in this study were UMKM practitioners in Bandar Lampung City with a total sample of 100 respondents. The data collection technique used was a questionnaire using a Likert instrument measuring scale. The data analysis technique used was Multiple Linear Regression. The results of the study partially shows that there is a positive influence of taxation knowledge and environment variables on UMKM taxpayers’ compliance in Bandar Lampung City, while the financial condition variable does not affect UMKM taxpayers’ compliance in Bandar Lampung City, while simultaneously taxation knowledge, financial conditions, and the environment have positive effects on UMKM taxpayers’ compliance in Bandar Lampung City.
Pengaruh kepemilikan institusional, komisaris independen, dan kompensasi rugi fiskal terhadap penghindaran pajak pada perusahaan manufaktur di BEI 2017 - 2019
Authors: Daniel Muhammad , Ridwansyah Eksa , Makhsun Arif
Published: June 2023

This study aims to determine the effect of institutional ownership, independent commissioners, and fiscal loss compensation. The hypothesis is H1 whether institutional ownership has an effect on tax avoidance, H2 whether independent commissioners have an effect on tax avoidance, H3 whether fiscal loss compensation has an effect on tax avoidance. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Determination of the sample using the Purposive Sampling method, namely the selection with certain criteria and obtained 44 companies that meet the criteria, so the total number of samples is 123 company reports. The method of data collection is through secondary data documentation obtained from downloading financial reports published by www.idx.co.id. The technique used is using SPSS.V.22 test equipment and multiple linear regression test. The results of this study indicate that institutional ownership has no effect on tax avoidance, independent commissioners have no effect on tax avoidance, fiscal loss compensation has affect on tax avoidance and institutional ownership, independent commissioners, and fiscal loss compensation collectively affect tax avoidance.
Spontaneous Coronary Artery Dissection Postpartum and Recurrence during Menopause: Hormonal Involvement in Acute Coronary Syndromes
Authors: van de Watering Dennis Johannes , van den Branden Ben Jozef Lodewijk , Spaan Julia Jeltje , Meuwissen Martijn
Published: June 2023

In this case report, we present a case of a 38-year-old woman with no cardiac history and no risk factors who was admitted to the hospital with a spontaneous coronary artery dissection (SCAD) after pregnancy. Twelve years later, she suffered a recurrent SCAD during her menopause. SCAD is a rare occurrence of acute coronary syndromes and recurrence is even more rare. SCAD seems to occur predominantly in females and seems to be related to hormone levels. At first presentation, the patient was 38 years old and 4 weeks postpartum. She presented with chest pain. Electrocardiogram (ECG) showed loss of r-amplitude but no ST-segment deviation. Troponins were elevated and showed significant rise and fall. She was treated with dual anti-platelet strategy and underwent coronary angiography (CAG) which showed a type 1 dissection of the distal circumflex artery. The lesion was treated conservatively. Second presentation was 12 years later, in which she again presented with chest pain this time during menopause. ECG showed marginal changes and the troponins were again elevated. She underwent CAG again which showed a new SCAD (Type 2 B) in the second marginal obtuse artery. The old SCAD lesion was healed. Renal angiography was preformed which showed an renal bead pattern typical for fibromuscular dysplasia. Again, she was treated conservatively. This case is the first case report of a patient suffering from a recurrent SCAD in a different coronary artery, both events probably related to hormonal changes, that is, postpartum and during menopause. This may emphasize careful examination of chest pain in menopause patients with a history of earlier SCAD.
Expanding Lipidomic Coverage in Multisegment Injection-Nonaqueous Capillary Electrophoresis-Mass Spectrometry via a Convenient and Quantitative Methylation Strategy
Authors: Ly Ritchie , Torres Lucas , Ly Nicholas , Britz-McKibbin Philip
Published: June 2023

Orthogonal separation techniques coupled to high-resolution mass spectrometry (MS) are required for characterization of the human lipidome given its inherent chemical and structural complexity. However, electrophoretic separations remain largely unrecognized in contemporary lipidomics research as compared to various chromatographic and ion mobility methods. Herein, we introduce a novel derivatization protocol based on 3-methyl-1-p-tolyltriazene (MTT) as a safer alternative to diazomethane for quantitative phospholipid methylation (~ 90%), which enables their rapid analysis by multisegment injection-nonaqueous capillary electrophoresis-mass spectrometry (MSI-NACE-MS). Isobaric interferences and ion suppression effects were minimized by performing an initial reaction using 9-fluorenylmethyoxycarbonyl chloride with a subsequent back extraction in hexane. This charge-switch derivatization strategy expands lipidome coverage when using MSI-NACE-MS under positive ion mode with improved resolution, greater sensitivity and higher throughput (~ 3.5 min/sample), notably for zwitter-ionic phospholipids that are analyzed as their cationic phosphate methyl esters. Our method was validated by analyzing methyl-tert-butyl ether extracts of NIST SRM-1950 human plasma, which allowed for a direct comparison of 53 phosphatidylcholine and 30 sphingomyelin species previously reported in an inter-laboratory lipidomics harmonization study. The potential for reliable plasma phospholipid quantification by MSI-NACE-MS via a serial dilution of NIST-SRM-1950 was also demonstrated based on estimation of relative response factors using their reported consensus concentrations. Also, lipid identification was supported by modeling characteristic changes in the electrophoretic mobility for cationic phospholipids in conjunction with MS/MS. Overall, this work offers a practical derivatization protocol to expand lipidome coverage in CE-MS beyond the analysis of hydrophilic/polar metabolites under aqueous buffer conditions, which may also prove useful in shotgun and LC-MS lipidomic applications.
Recommending Multiple Reaction Conditions Using Two-Stage Deep Neural Networks
Authors: Chen Lung-Yi , Li Yi-Pei
Published: June 2023

The temperatures, prices of reagent and solvent and the yields influence the feasibility of the synthetic pathway. Therefore, predicting reaction condition is an important topic when designing a profitable synthetic pathway. For a single-step reaction, there are sometimes more than one suitable reaction contexts. Different reaction conditions result in different reaction rate and selectivity, and the design should comply with the requirement of the chemists. Providing diverse alternatives could help design the more economic synthesis pathway. However, recent literature has only tried to predict one best reaction condition. To improve this situation, we construct a twostage listwise ranking model to recommend multiple reaction conditions, and the ranking metrics are based on the yield level. The model is trained on the dataset consisting of ten representative types of reaction exported from Reaxys, and it recommends the reaction conditions with the top- 20 mean average precision (MAP) equal to 0.2723. The MAE of the temperature prediction is 11.1 °C. Besides, we used t-SNE to reduce the dimensionality of the embeddings and found that the model implicitly learns the pattern of reaction classification when predicting the reaction conditions.
Co-existence of atomically dispersed Ru and Ce3+ sites is responsible for excellent low temperature N2O reduction activity of Ru/CeO2
Authors: Song Inhak , Wang Yong , Szanyi Janos , Khivantsev Konstantin
Published: June 2023

Nitrous oxide N2O reduction is a big challenge due to high global warming potential of N2O. (~300 times higher compared with CO2). The best known catalysts, such as Rh/ceria, require relatively high temperatures for N2O decomposition. Herein, we report that Ru/ceria catalysts with low Ru loading of ~0.25 wt% efficiently catalyze low temperature N2O reduction by CO starting at 100 °C (full N2O conversion below 200 °C) under industrially relevant flow rates and gas concentrations. This remarkable performance stems from maintaining isolated Ru cations even on reduced ceria surface and, simultaneously, the propensity of Ru to affect ceria surface to form labile surface oxygen thereby creating large number of oxygen vacancies (Ce+3 cations) in the presence of CO. In contrast, for Rh/CeO2 catalysts with equivalent metal loading, the activity is much lower because atomically dispersed Rh sinters into metallic clusters at the onset reaction temperature (~200 °C): these clusters are much less effective than isolated single Ru ions, with lower Ce+3 concentration maintained on reduced Rh/CeO2 catalyst. Our study highlights the benefits of gaining molecular-level insight into the dynamic nature of catalytically active sites under reaction conditions for preparing catalysts containing low loading of precious metals with unsurpassed low temperature activity.
Amorphous 1-D nanowires of calcium phosphate/pyrophosphate: a demonstration of orientated growth of amorphous minerals
Authors: Feng Chaobo , Lu Bing-Qiang , Fan Yunshan , Ni Haijian , Zhao Yunfei , Tan Shuo , Zhou Zhi , Liu Lijia , Hachtel Jordan A. Hachtel , Kepaptsoglou Demie , Gebauer Denis , He Shisheng , Chen Feng
Published: June 2023

Amorphous inorganic solids are traditionally isotropic, thus, it is believed that they only grow into morphologies of nanospheres or irregular aggregates of nanoparticles. However, in the presence of (ortho)phosphate (Pi) and pyrophosphate ions (PPi) which have synergistic roles in biomineralization, amorphous calcium phosphate-pyrophosphate nanowires (ACPPNs) form in an aqueous additive-free solution. Cryo-TEM shows that the single nanowire has an average diameter of 2-3 nm, and lengths of up to hundreds of nanometers. In ACPPNs, amorphous calcium orthophosphate and amorphous calcium pyrophosphate are distributed at separated but close sites. The ACPPNs grow via either the preferential attachment of ~2 nm nanoclusters in 1-dimension way, or the transformation of bigger nanoparticles. We propose that the anisotropy of ACPPNs microstructure, which is corroborated experimentally, causes their oriented growth. This study proves that, unlike the conventional view, amorphous minerals can form via oriented growth without external regulation, demonstrating a novel insights into the structures and growth behaviors of amorphous minerals.
A Review on Photocatalytic CO2 Reduction using Nanomaterial
Authors: Islam Rezoanul , Akteruzzaman Md , Mazumder MD MOTIUR R.
Published: June 2023

Photocatalytic CO2 reduction using nanomaterials has emerged as a promising approach for addressing the global challenge of carbon dioxide (CO2) emissions. This abstract provides an overview of recent advancements and key findings in the field of photocatalytic CO2 reduction using nanomaterials. Various nanomaterials, such as quantum dots, metal oxides, graphitic carbon nitride (g-C3N4), and semiconductors, have been investigated for their photocatalytic activity towards CO2 reduction. These nanomaterials possess unique properties such as high surface area, short charge transfer pathways, and tunable band gaps, enabling efficient absorption of solar energy and generation of electron-hole pairs. However, challenges such as charge carrier recombination, low surface area, and low electrical conductivity hinder the photocatalytic activity of some nanomaterials. To overcome these limitations, modifications and doping strategies have been employed to enhance their photocatalytic performance. These modifications include surface functionalization, co-catalyst deposition, and incorporation of carbon-based materials. Size-dependent effects have been observed, where nanoparticles of optimal sizes exhibit enhanced photocatalytic activity. Furthermore, the choice of solvent and reaction conditions plays a crucial role in achieving high selectivity and efficiency in CO2 reduction. Selective reduction products, including methane (CH4), methanol (CH3OH), formaldehyde (HCHO), and formic acid (HCOOH), can be obtained depending on the catalyst and reaction conditions.
Gold-catalyzed endo-selective Ring-opening of Epoxides and its Application in Construction of Poly-ethers
Authors: Li Qi , Wu Kehuan , Kang Kaiwen , Liu Dan , Zhang Chiyue , Wang Xinyu
Published: June 2023

Tetrahydropyran and oxepane scaffolds are found in many classes of natural products and medicinally relevant small molecules. Here we describe a gold-catalyzed 6-endo selective ring-opening of epoxides that provides rapid access to subunits of marine ladder-like poly-ethers (MLP), emulating the Nakanishi’s hypothesis on the biosynthesis of these toxins. The synthetic utility of this method is also demonstrated in the preparation of the tricyclic core of tetrahydropyran-containing macrolide natural products lituarines A–C.
Green and Sustainable Solvents for Solid-Phase Peptoid Synthesis
Authors: Clapperton Abigail , Marín Vera Katya Naomi , Babi Jon , Tran Helen
Published: June 2023

Peptoids are a class of sequence-controlled polymers that provide a versatile platform for the design of bioinspired materials. Solid-phase synthetic methods offer absolute control over the polypeptoid sequence and have been optimized to improve reaction efficiency and versatility. However, these solid-phase strategies rely on the use of reprotoxic and restricted solvents, N,N-dimethylformamide (DMF) and N-methyl-2-pyrrolidone (NMP), resulting in significant hazardous solvent consumption and waste generation. Here we report the solid-phase synthesis of peptoids with complete elimination of DMF and NMP and their replacement with greener solvents and binary mixtures to minimize the environmental impact and improve the sustainability of peptoid synthesis. We investigate the resin swelling performance of the green solvents and show that the purity profile and yield of the final peptoids are not adversely affected when compared to those synthesized in traditional solid-phase solvents. Furthermore, we adapt these greener methods for use on automated synthesizers for the synthesis of peptoids with different sequences and longer chain lengths. The replacement of hazardous solvents in solid-phase peptoid synthesis represents an advance in the sustainability of peptoid research, which could improve the translation of peptoids from academic labs to industry.
REBOA in Bleeding and Cardiac Arrest in Pre-Hospital Care by Helicopter Emergency Medical Service: The RIBCAP-HEMS Project
Authors: Hilbert-Carius Peter , Braun Jörg , Davis Jesse , Beese Matthias , Tongers Jörn , Ebert Daniel , Gräbsch Carolin , Streibert Fridolin , Baer David
Published: June 2023

Background: Resuscitative endovascular balloon occlusion of the aorta (REBOA) plays an important role in the most severe trauma and medical patients with cardiac arrest. Its use in pre-hospital emergency medicine in Germany does not yet regularly occur, and the vast majority of rapid response vehicles are not equipped with REBOA devices. In this article we will describe the introduction of REBOA for bleeding patients, as well as an adjunct for refractory out-of-hospital cardiac arrest (OHCA), in a German helicopter emergency medical service (HEMS).Methods: The DRF-Luftrettung HEMS base in Halle (Saale) Germany has incorporated REBOA in pre-hospital emergency medicine and will accompany this introduction with a feasibility study. We will describe the implementation of REBOA and the results of the training course. The training consists of theoretical and practical issues within different case scenarios. This was carried out before introducing REBOA into pre-hospital emergency medicine. Using a pre- and post-course exam and a self-assessment questionnaire the theoretical and practical knowledge and the performance of the critical care teams were determined.Results: The results of the pre-course exam in comparison with the post-course exam improved from 82% to 96%. Based on the self-assessment questionnaires, all participants felt a relevant improvement of their theoretical and practical knowledge. All physicians successfully performed REBOA under ongoing cardiopulmonary resuscitation in manikin simulators.Conclusions: The results from the training course indicate that there was a significant improvement of the theoretical and practical knowledge, as well as the performance of REBOA. The on-going feasibility study will show if it is worth introducing REBOA in a civilian HEMS for the patients in extremis.
Paisagens Transgénicas
Authors: Domingues Álvaro
Published: June 2023

Por excesso de polissemia, paisagem transformou-se num conceito flutuante, vago, instável, próprio para ser colonizado por uma diversidade enorme de sentidos que funcionam como metonímias – uma figura de retórica que consiste em usar uma palavra no lugar de outra, mantendo uma relação de implicação mútua entre o objecto real e o objecto representado, tomando o todo por uma das suas partes, uma coisa pela outra.
Escrito en el lugar. Los valores intangibles del paisaje
Authors: García Miriam
Published: June 2023

Más allá de los límites de un espacio físico, los lugares, como medio donde se registra el modo en el que el hombre se relaciona con el mundo, contienen múltiples realidades espacio-temporales. Su lectura requiere, por lo tanto, de una mirada capaz de descifrar el universo de relaciones ecológicas, históricas, perceptivas y culturales que los caracterizan. No obstante, en la época actual, la técnica y la razón parecen haber inclinado la balanza sobre los valores tangibles frente a los intangibles, desterrando al olvido sus componentes culturales, perceptivos, emocionales y fenomenológicos. Este artículo realiza un breve recorrido por una serie de experiencias que, desde distintas disciplinas comprometidas con el espacio, nos aproximan a una legibilidad colectiva e intemporal del lugar. Estas miradas fruto de la memoria, la experiencia y la creatividad, evidencian un camino con el que atender al proyecto desde su identidad. En este contexto, visualizar la información y hacer aflorar elementos y relaciones olvidados o desconocidos, constituye en sí mismo un acto creativo que construye nuevamente el paisaje en el que habitamos revelando su potencial. Así, la tarea de desvelar las trazas del lugar desdibuja los límites de la dualidad entre lo tangible y lo intangible al servicio del proyecto a todas las escalas.
CaixaForum Zaragoza
Authors: Pinós Carme , Brufau Robert
Published: June 2023

Me gusta que mis edificios sean expresión estructural. Incluso los diseños de muebles que elaboramos en el estudio son pura estructura, minimizan gestos siguiendo la lógica de la resistencia, la estabilidad y la sustentación.
De-un-lugar-a-otro: Nada es, de esta manera, dado por pasado. El monasterio de Santa María de las Cuevas de Sevilla
Authors: García de Casasola Marta , Moreno José Ramón
Published: June 2023

La definición de la “objetualidad patrimonial” como tarea central a la hora de reconocer un lugar contemporáneo para el pasado, conlleva asumir como punto de partida una aporía temporal que resulta de trabajar con objetos provenientes de un pasado, que la ejercitación patrimonial desplaza a un presente problemático; de ellos, solo conservamos fragmento, ruina o recuerdos, incluso tan solo ausencias. Intervenir en patrimonio significa, por lo tanto, trabajar con lo incompleto, a través del reconocimiento de trazas entendidas ahora como capas temporales y materiales superpuestas, que utilizamos para re-construir un objeto complejo ante el que nos situamos. Frente a lo patrimonial tenemos la responsabilidad de transferir el conocimiento del pasado a través de un ejercicio de desvelamiento espacial que acoja su migración, aposentándolo en el presente. Para ejemplificar esta apuesta visitaremos una fuente situada en un umbral del Monasterio de Santa María de las Cuevas en Sevilla, o un umbral en el que se sitúa una fuente. Ambos establecen un diálogo capaz de abrir el espacio tiempo de lo patrimonial a los interrogantes de la época que vivimos, un verdadero laberinto de preguntas que constituye en sí mismo un ejercicio proyectual.