bluuebunny/crossref_metadata_2025 huggingface dataset:
A Necessidade do Conhecimento Matemático para Organização do Ensino: Cenas de um Processo de Formação Contínua
Authors: Esteves Anelisa Kisielewski , Souza Neusa Maria Marques de
Published: August 2018

Este artigo apresenta reflexões sobre a necessidade de apropriação de conhecimentos matemáticos para organização do ensino, por um grupo de professoras dos anos iniciais do Ensino Fundamental. Trata-se de um recorte de uma pesquisa de doutorado que investigou a relação conteúdo e forma na atividade de ensino em um processo de formação contínua. Os princípios teórico-metodológicos da teoria histórico-cultural, com enfoque na teoria da atividade e no método em Vygotski, fundamentam esta pesquisa, desenvolvida com a participação de professoras e coordenadoras do 1º ao 5º ano de uma escola em tempo integral da rede municipal de ensino de Campo Grande/MS. Durante o processo de formação contínua foram propiciados momentos de discussão de questões relacionadas com os conhecimentos matemáticos em si, análise de práticas pedagógicas, planejamento coletivo de atividades de ensino a serem desenvolvidas, além de momentos de socialização de experiências. Os dados analisados, a partir de situações vivenciadas ao longo do processo de formação, revelam a relação das professoras com a matemática e com o modo de organização de seu ensino, destacando a necessidade de discussão e de reflexão sobre os conteúdos matemáticos ensinados, de modo a possibilitar aos professores a apropriação de conceitos científicos, contribuindo, desse modo, para o desenvolvimento de seu pensamento teórico, o que possibilitará uma nova qualidade à atividade de ensino desenvolvida. Palavras-chave: Conhecimentos Matemáticos. Formação Contínua. Teoria da Atividade.Abstract This paper exposes reflections on the need for mathematical knowledge appropriation for the teaching organization, made by a group of teachers of Elementary School initial years. It is a fragment of a doctoral research that looked into the relation of form and content in the teaching activity of a continuing education process. The theoretical-methodological principles of the Cultural-historical activity theory - CHAT, focusing on the activity theory founded by Vigotski, justify this research. It was developed with the participation of teachers and coordinators from the first to fifth grade of a full-time city school in Campo Grande/MS. During the continuing education process there were moments to discuss questions related to the mathematical knowledge itself,  pedagogical practices analysis, collaborative planning of teaching activities to be developed, besides moments to socialize experiences. The analyzed data, obtained from situations experienced during the education process, reveal the teachers connexion with math and their  teaching organization method, highlighting the need for discussing and reflecting on the mathematical contents taught. Thus, it enables the appropriation of scientific concepts by teachers, contributing to their theoretical thinking development, and also providing a new quality to the developed teaching activity.Keywords: Mathematical Knowledge. Continuing Education. Activity Theory
Correlation between Dorsiflexion Ankle Range of Motion and Patellofemoral Pain Syndrome
Authors: Da Silva Isabella Pereira , Silva Baldomero Antonio Kato da , Pereira Daniel Martins , Demarchi Ana Carolina Dos Santos , Oliveira-Junior Silvio Assis de , Reis Filipe Abdalla dos
Published: August 2018

Abstract The change in lower extremity movement pattern has been previously associated with severe knee disorders, including anterior cruciate ligament rupture, patellar tendinopathy, iliotibial band syndrome, and patellofemoral pain (PFP). The aim of this study was to verify the clinical reliability of ankle dorsiflexion range of motion (ADROM) measurement with weight bearing (WB) using an app on the smartphone (iHand) and to verify if there is correlation between the limitation of the ADROM and the PFP. A total of 67 women, mean age 34.3 ± 2.4, height 182 ± 3.6, weight 73.7 ± 4.2, were allocated to the control group (n = 23) and the PFP group (n = 23). Two examiners evaluated the active ADROM (lunge test) in both ankles at two times to test inter-examiner and intra-examiner reliability. It was observed in the PFP group that the mean ADROM was 17.7 ± 2.5 and the control group was 35.3 ± 6.2 (right) and 17.1 ± 2.9 and 32.9 ± 5, 4 (left). It is concluded that the use of the smartphone app proved to be reliable for clinical application in the evaluation of ADROM with WB and that there is a relation between the low DFT of DFT with the presence of patellofemoral pain.Keywords: Data Accuracy. Ankle. Patellofemoral Pain Syndrome.Resumo A alteração no padrão de movimento da extremidade inferior tem sido previamente associada com severas desordens do joelho, incluindo a ruptura do ligamento cruzado anterior, tendinopatia patelar, síndrome da banda iliotibial e dor patelofemoral - DPF. O objetivo do estudo foi verificar a confiabilidade clínica da mensuração da dorsiflexão de tornozelo - DFT com descarga de peso - WB utilizando um app no smartphone (iHand) e verificar se há correlação entre a limitação da DFT com a DPF. Participaram 67 mulheres, idade média 34,3±2,4, altura 182±3,6, peso 73,7±4,2, alocadas em grupo controle (n=23) e grupo DFP (n=23). Dois examinadores avaliaram a DFT ativa (lunge test) em ambos os tornozelos em dois momentos para se testar a confiabilidade inter-examinador e intra-examinador. O coeficiente de correlação intraclasse - CCI foi utilizado para a análise da confiabilidade das medidas. Observou-se alta confiabilidade (0,9965 [p<0,0001]) e (0,9949 [p<0,0001]) para tornozelo direito e esquerdo respectivamente. Observou-se no grupo DFP que a ADM média de DFT foi de 17,7±2,5 e grupo controle de 35,3±6,2 (direito) e 17,1±2,9 e 32,9±5,4 (esquerdo). Conclui-se que a utilização do app de smartphone se mostrou confiável para aplicação clínica na avaliação da DFT com WB e que há relação entre a baixa ADM de DFT com a presença de dor patelofemoral.Palavras-chave: Acurácia dos Dados. Tornozelo. Síndrome da Dor Patelofemoral
Centchroman use in dysfunctional and abnormal uterine bleeding after D and C
Authors: Chandrayan Piyusha , Naik Foram H. , Desai Deepak A.
Published: August 2018

Background: Incidence of DUB is more in the age group of 30-35yr and is about 35%-40%. Medical management (Centchroman) can be the treatment of preference, after excluding any organic pathology in uterus. To evaluate efficacy and side effects of Saheli (Centchroman) in case of dysfunctional uterine bleeding will depend upon the type of endometrium as determined histologically after minor procedure, D&C (Dilatation and Curettage). This drug will be used only in the presence of Proliferative Endometrium on Histopathological Examination.Methods: The study was carried out at Dhiraj Hospital, Piparia. It was an Interventional Study. 50 patients were studied in 6 months of period, 25 each of DUB and AUB. A total of 50 patients were enrolled in this study, who were attending or were admitted in the hospital. Patients who meet the inclusion criteria were included in this study, after taking prior written and informed consent.Results: Most of the patient were in the age group 39-45 years. The common complaint was excessive uterine bleeding, for which they were prescribed Centchroman. Most of the DUB patients were relieved on medication. However, few of them who had poor response to drug went for hysterectomy. It was observed that patients with early proliferative phase on HPE had better response to this drug as compared with late proliferative phase. All the patients with late proliferative phase underwent hysterectomy. Most patient with AUB including Fibroid, Adenomyosis, Endometrial hyperplasia had little or no response went for hysterectomy sooner or later on after therapy in 50% cases. Centchroman is relatively a safe drug. The most common side effect encountered was breakthrough spotting in 15 patients. 4 patients complained of amenorrhoea after 3 months of taking this drug and 1 patient complained of itching and rash over the body. No major complications were noted.Conclusions: Centchroman can be an effective non hormonal drug used for menorrhagia with proliferative endometrium with early changes in patients of DUB. This drug can also be used to control menorrhagia in patients with fibroid. This is also beneficial in patients with menorrhagia with medical illness to avert hysterectomy.
A study of factors determining outcome of acute kidney injury patients requiring hemodialysis
Authors: G. Vasanth , P. Surendrakumar , P. Catherine , G. Venu
Published: August 2018

Background: High mortality rate in acute kidney injury (AKI) has interested many authors to conduct studies about factors predicting its outcome. The need for both dialysis and ICU care defines a group of critically ill patients who may have poor prognosis and consume vast amounts of resources. In this study we determine the variables predicting the outcome of patients with severe acute kidney failure requiring haemodialysis and to ascertain the aetiology of acute kidney injury in this group.Methods: We prospectively analysed 114 patients admitted with severe renal failure requiring renal replacement therapy over a period of one year. The influence of various factors such as demographic variables, pre morbidities, details of admission, clinical presentation and extent of organ dysfunction on the clinical outcome such as mortality and progression to end stage kidney disease were statistically analyzed using SPSS version 12 (SPSS Inc., Chicago, Ill).Results: Univariate and multivariate analysis showed that parameters such as chronic liver disease, preexisting heart disease, mechanical ventilation and vasopressor requirement, oliguria, sepsis, hepatorenal syndrome, cardiogenic shock and admission in ICU were associated with high mortality (p<0.05). Of the 114 patients, 49 died (42.98%), 61 (53.5%) were dialysis independent and 4 patients (3.5%) progressed to end stage renal disease (ESRD).Conclusions: AKI patients requiring hemodialysis were associated with high hospital mortality.  Patients who were diagnosed to have acute glomerulonephritis especially rapidly progressing glomerulonephritis as the cause of AKI were more prone to ESRD. Most survivors were dialysis independent at the time of discharge.
In Vitro Antidiabetic and Antioxidant Activities of Aqueous Extract from the Leaf and Fruit of Psidium guajava L.
Authors: Simamora Adelina , Paramita Lusia , Azreen Nur , Santoso Adit Widodo , Timotius Kris Herawan
Published: August 2018

BACKGROUND: The leaf and fruit of Psidium guajava L. are potential for neutraceutical beverage especially for antidiabetic drink. The aims of this study were to determine the antidiabetic activity of aqueous extract of leaf (LE) and fruit (FE) from P. guajava.METHODS: Both extracts were investigated for their inhibitory effect on α-glucosidase activity in vitro. Their antioxidant activities were measured by 2,2-diphenyl-1-picrylhydrazyl (DPPH) free radical scavenging, ferrous ion chelating, reducing power and phosphomolybdate methods.RESULTS: The IC50 of LE, FEandacarbose as a positive control were 5.67, 428.00 and 823.99 μg/mL, respectively. The enzyme kinetic analysis indicated that LE inhibited α-glucosidase in a competitive inhibition type, similar to that of acarbose. Both extracts showed antioxidant activities, with LE showed stronger activities than FE in all methods. In DPPH method, IC50 of LE and FE were 74.77 and 843.84 μg/mL respectively, compared to 53.24 and 21.36 μg/mL for reference antioxidants butylated hydroxytoluene (BHT) and ascorbic acid (AA), respectively. In ferrous ion chelating activity, the IC50 were 147.07 and 2105.05 μg/mL for LE and FE, whereas ethylenediaminetetraacetic acid (EDTA) as a control sample was 66.50 μg/mL. In reducing power and phosphomolybdate methods, at different concentrations, the activities of LE, FE, and standard compounds showed the following order: AA > BHT > LE > FE.CONCLUSION: LE from P. guajava exhibited excellent inhibitory activity against α-glucosidase. In addition, LE had better antioxidant acivities than FE. This study can recommend the aqueous extract from P. guajava as a promising candidate for neutraceutical drink for prediabetic and diabetic patients.KEYWORDS: antioxidant, aqueous extract, α-glucosidase inhibition, guava, Psidium guajava L.
La Recaudación Del Impuesto Predial En El Municipio De Chihuahua: Un Análisis De Las Causas Del Rezago
Authors: Ramos Pedro Javier Martínez , Baeza Martín Venegas , Cisneros Hilda Cecilia Escobedo , Bencomo Myrna Isela García
Published: August 2018

In order to determine the main reasons for the lag in the payment of the Property Tax of the Municipality of Chihuahua and to ascertain if there is a culture of nonpayment in the taxpayers, an investigation was carried out in this regard. The hypothesis proposed was that the main reason for the lag in the payment of the property tax was the lack of economic resources. The nature of the research was quantitative, descriptive, non-experimental, and transectional. The macro variable to be analyzed was lagged in the payment of taxes. The sampling frame was confirmed by the list of taxpayer debtors of the property tax. A confidence level of 95% and margin of error of 5% was used in the study. This, however, was drawn from a sample of 375 contributors to whom the survey designed by the researchers was applied. These were applied randomly in a shopping center in the city. The stated objectives were met and it was found that 6% of respondents have a culture of non-payment, while 94% plan to pay. The major reason the taxpayer debtors could not pay the tax was attributed to the lack of economic resources. As a result, the hypothesis was not rejected.
European Citizenship, Identity and Rights: A Survey on Italian Young Students
Authors: Guzzo Tiziana , D'Andrea Alessia , Ferri Fernando , Grifoni Patrizia
Published: August 2018

Developing Europe means, first of all, creating a pervasive feeling of European citizenship, and creating a sense of belonging to a community in all countries of the European Union. This paper focuses on extracting Italian students’ socio-psychological dimension with respect to their perception and feelings regarding European citizenship, and their knowledge of the most relevant rights. The study involves Italian students aged between 18 and 25. A hybrid methodology has been adopted, combining: data extracted from a questionnaire; text from the photo-stories; images of the photo-stories and interviews. The results underline that young people have a sense of belonging to the European community, with the same rights and benefits. Moreover, there is the need to have the same feeling of European citizenship everywhere in Europe. The request for a stronger and more active citizens’ involvement also emerged from the study.
Buenas Prácticas Docentes Para Profesor De Inglés En El Ámbito Universitario
Authors: Merino Daniela Fernanda Guano , Peñafiel Marcelo Eduardo Allauca , Maribel Salazar Silva Verónica
Published: August 2018

The following investigation's objective was to establish that virtual platforms are considered as didactic support for good teaching practices in English language teaching. The research is quasi-experimental of the transversal type that makes a bibliographic, statistical and descriptive analysis. It considered two groups control and experimental; which were represented by 94 students who entered the first level of the Language Center of the Escuela Superior Politecnica de Chimborazo. The members of each group were evaluated before and after developing the academic activities, through a set of activities established in an evaluation rubric, which were validated by academic experts in the English area. The experimental group used a virtual platform; while the experimental group applied the traditional processes (without virtual platform). Both groups developed the contents of a micro curricular plan with an evaluation rubric. Through the scientific and hypothetical method, the evaluations obtained in a partial and final manner were compared; determining that, the academic performance of the experimental group improved with respect to the traditional one, concluding that the use of the virtual platforms it is a good teaching practice for the teaching of the English language.
La comprensión de textos argumentativos como estrategia para el aprendizaje significativo y el desarrollo del pensamiento crítico
Authors: Meneses Alba Julie Ximena , Osorio Castañeda Katherine , Rubio Quintero Ana María
Published: August 2018

This article presents a research work that aimed to strengthen reading comprehension in secondary school students, based on a critical analysis of argumentative texts. To the effect, a diagnostic test and ten reading and text analysis sessions were conducted. A qualitative research methodology was used with a design-based research approach (DBR). Work sessions with students used direct teaching method. This work evidenced that opinion columns awaken the interest of students in reading, since they involve analyzing and understanding different situations that occur in their environment.
Dióxido de carbono y calentamiento climático global: un tema para introducir en la escuela colombiana
Authors: Zuleta Monica , Heck Volker , Groeger Martin , Thiessenhusen Marc
Published: August 2018

Guaranteeing the future of life on the planet is everyone’s task. Therefore, it is necessary to implement urgent measures that ensure sustainability. In this task, schools, as a space for citizen formation, play an important role. In Colombia, unlike in Germany, problems such as pollution and climate change have little relevance in primary education contents. To answer questions on what, when, and how to include environmental issues in school curricula, it is necessary to make a diagnosis that allows recognizing how schoolchildren are being trained in these issues, while providing bases for the development of pedagogical models aimed at understanding the effects on their immediate environment.
Trabajo docente en la educación infantil: la participación de auxiliares de guardería
Authors: Magela de Almeida Gleiciele , Côco Valdete
Published: August 2018

This article synthesizes the results of a research that sought to understand how the teaching work of daycare assistants is coordinated with the work of teachers, from a qualitative exploratory perspective and based on a documentary analysis of regulations regarding the teaching work of daycare assistants in the state of Espíritu Santo, in the Brazilian southeast. The findings show that there is an uneven recognition and appreciation between teachers and assistants. In this context, regulations reiterate that there is a dichotomy regarding teaching between caring actions (attributed to assistants) and actions of education (associated with teachers) in early childhood education. It highlights a struggle for more equal working conditions, looking to promote a closer relationship among female workers and, simultaneously, the consolidation of teaching in early childhood education, with a commitment to the integral development of children.
Dialética do “prazer e sofrimento”: a relação de mestrandos e doutorandos com seu trabalho acadêmico
Authors: Salgado Camila Cristina Rodrigues , Aires Renan Felinto de Farias , Dos Santos Fernanda Julyanna Silva
Published: August 2018

A relação de trabalho dentro da sociedade se apresenta como elemento fundamental por meio do qual o homem se estrutura psiquicamente, podendo resultar em prazer e/ou sofrimento, objeto de estudo da psicodinâmica do trabalho. Nesse campo, percebe-se uma lacuna relativa à exploração da dialética prazer-sofrimento no cenário acadêmico quanto à comparação entre mestrandos e doutorandos. Este estudo objetiva compreender a subjetividade da relação de prazer e sofrimento, de mestrandos e doutorandos em administração, com seu trabalho acadêmico. Para isso, realizaram-se entrevistas focalizadas, posteriormente codificadas e analisadas qualitativamente por meio de análise de conteúdo. Como resultados, observou-se que os mestrandos apontaram o sentimento de desprazer como principal fonte de sofrimento e o crescimento profissional como principal fonte de prazer. Os doutorandos, por sua vez, também apontaram o sentimento de desprazer como principal fonte de sofrimento, porém o relacionamento interpessoal no trabalho se destacou como principal fonte de prazer.
SUATU TINJAUAN ISLAM: PRAKTIK “BOROH” (PEGADAIAN) (MENGATASI MASALAH DENGAN MASALAH)
Authors: Irfan Andi
Published: August 2018

The purpose of this research is to find the interpretation of Ar-rahn or “boroh” and its implication of the perspective of marhun and rahin. Informants are from marhun and rahin in Kecamatan Pujud Kabupaten Rokan Hilir. Data is collected through interviews with informants and analysed by employing phenomenology. The results of this research show that informants often practise Ar-rahn and don't care about the sharia principles are violated. His findings murtahin utilized by marhun with permission or without the permission of rahin and ignore the maintenance costs. When the Murtahin was sold to pay off debts but the fact murtahin directly into the right marhun without any auction process.

Keyword: Ar-Rahn, “Boroh”
PENGUJIAN ATAS DEBT/EQUITY HYPOTHESIS DAN SIZE HYPOTHESIS TERHADAP PEMILIHAN METODE PENYUSUTAN ASSET TETAP
Authors: Sayekti Yosefa
Published: August 2018

This study aims to examine the debt / equity hypothesis and hypothesis size (political cost hypothesis) with a focus on fixed asset depreciation accounting method selected companies. Debt / equity hypothesis states that if the debt / equity ratio of a company is getting higher, then chances are the company to choose accounting methods that increase profitability also increased (Watts and Zimmerman, 1986). This study uses debt to equity ratio and interest coverage ratio as proxy variables to test the debt / equity hypothesis. While the size hypothesis states that the larger the company, the managers the possibility to choose accounting methods that reduce profits is also higher (Watts and Zimmerman, 1986). This study uses total assets and net income as proxy variables for company size. This study uses a logit regression to test the hypothesis. The total sample of the study was 108 company's financial statements for the year ended December 31, 2004. The results show that the debt / equity hypothesis (the interest coverage ratio as a proxy variable), and the size hypothesis (with total assets as a proxy variable) proved. Overall, the test results are consistent with previous studies.

Keywords: debt/equity hypothesis, size hypothesis, logit model
PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT
Authors: Roziq Ahmad , Yanti Widya
Published: August 2018

In Islam economic instrument, there is optimaze of zakah that must be supported with riba disbandment so it is able to create society prosperity. The phenomena of non halal fund at LAZ also cause controversial in ulama society until now and there is not MUI fatwa yet that discuss about its non halal fund. This research purpose is to know and analyze the accounting treatment of Amil Zakah Institution in non halal fund and compare it with PSAK 109. Type of this research is qualitative research with descriptive analysis approach, and data collecting method that used is case study with take LAZ Yatim Mandiri, LAZ Rumah Zakat, and LAZ DD Surabaya as the research objects. Non halal treatment at these LAZ is include the confession, presentation, and expressing and still not appropriate with non halal fund rule at ED PSAK 109 and PSAK 109, whereas to non halal fund measurement have been appropriate with PSAK 109. So that, in the future, the three LAZ must be recognize non halal fund acceptance as non halal fund and it should provide separately from zakah fund, infaq fund, amil fund and wakaf fund. In addition, dana non halal fund source must only originate from bank interest and giro, that amount is not too large and distributed for Muslim public interest out from consumption and religious facility.

Keywords : LAZ, Non-Halal Fund, Treatment Of Accounting, ED PSAK109 dan PSAK 109
ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi pada Pemerintah Daerah Kabupaten Bondowoso)
Authors: Arif Moh. Mashudi , Putra Hendrawan Santosa , Kurrohman Taufik
Published: August 2018

The purpose of this study was to describe the eventual regency government readiness in implementing SAP accrual. The indicators used to assess the readiness include commitment/ integrity, human resources, facilities, and information systems. In addition this study will also describe the conditions and obstacles that occur during the preparation period and will provide an overview of SAP's strategy of accelerating the implementation of accrual through internal and external analysis. This study used a qualitative approach with quantitative tools as a medium for describing readiness. The data used is primary data obtained from observations, interviews and questionnaires. The results of this study explains that when viewed in terms of commitment, human resources, facilities, and information systems the regency government can be categorized quite ready in the analysis in general. This indicates that most on education still has the ability and capacity to implement accrual-based SA . based on the percentage of readiness on education , 50 % on education categorized as “less”, while the “good” only 3.8 % remaining in the category of “pretty” by 46.2 %. The analysis of each variable is also not much different, of the four variables used commitment, human resources, and infrastructure criteria entered into the “pretty” and only variables or indicators of system information that has the criteria of “good”. The results of the road map analysis explaining that the regency government has some weaknesses and obstacles in implementing SAP accrual. The weaknesses include the lack of qualified human resources and infrastructure as well as less than the maximum support from the leadership on education. Strategies that can be used by the regency government as a form of accelerated accrual of SAP implementation, namely the aggressive strategy.

Keywords: SAP Accrual, Readiness, Commitment, Human Resources, Infrastructure, Information Systems
FLYPAPER EFFECT: FENOMENA SERIAL WAKTU DAN LINTAS KABUPATEN KOTA DI JAWA TIMUR 2003-2013
Authors: Oktavia Deni
Published: August 2018

The aims of local autonomy is to achieve local independence funding, so the interference of the central government decrease. Local governments have funding source from the own region revenues (PAD), which is used to finance expenditures and development. Regency or municipalities funding sources not only their PAD. Local governments also get help from central government transfers such block grant aid or transfer fund (DAU). In the course of the central government transfers actually become a disincentive for increased regional funding. Regions become more dependent on central government transfers rather than optimize their own revenues (PAD). There are has indications of asymmetric behavior in response to the transfer of central government. Region revenues (PAD) and the transfer fund (DAU) from central government is generally positive effect on the regional expenditure (BD). Results for the time series test indicates that occurred flypaper effect,  indicated by DAU more significant influence on regional expenditure of the influence of the PAD.  Regency or manucipalities in East Java generally done flypaper effect, BD response was greater from DAU components. Key words: region revenues, transfer fund, regional expenditure
ANALISIS EFISIENSI KINERJA PERUSAHAAN MELALUI PENDEKATAN SISTEM DU PONT PADA PT HM SAMPOERNA TBK
Authors: Harditama Rangga Rudvi , Utami Elok Sri , Mufidah Ana
Published: August 2018

This study analyze about financial performance of the company with Dupont system. The object of the research is PT HM Sampoerna Tbk . PT HM Sampoerna Tbk is one of the leading cigarette manufacturer in Indonesia. The result of this research will be comparing with the industry average. From this research will be knowing the position of the company is below, same as or above of the industry average. The analysis technique used is du pont system and compared with the industry average, with the following steps: 1) Net Profit Margin (NPM), 2) Total Asset Turnover (TATO), 3) Return On Investment (ROI) .

Key Words : Sistem Dupont, Net Profit Margin (NPM), Total Asset Turnover (TATO), Return On Investment
DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA
Authors: Wahyuni Nining Ika
Published: August 2018

This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace.

The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet.

The results of this study indicate that implementation of IFRS will take many changes in mindset, paradigm and patterns of accounting’s teaching. Curriculum improvements must be done to create an accountant ready to compete in global market.

Keyword: accounting education, IFRS
TELAAH KRITIS ATAS LAPORAN KEUANGAN KOTA MADIUN
Authors: Kurrohman Taufik
Published: August 2018

This research analysis the Madiun City’s financial reporting 2009. The author evaluate the development financial ability in Madiun City. The research object of this study is Madiun City’s Financial Report. The analysis development financial ability region is measured by budget and realize ratio. Finally, the result show that the realization of indirect expenditure in Madiun City is to low, the effects is some of people needed can’t be fullfil by local government.

Keywords: financial reporting, budgeting, realization.
PEMETAAN RISET AKUNTANSI BERBASIS PENGUJIAN VARIABEL MOTIVASI
Authors: Putriaji Ratih Rediyaningrum , Mas’ud Imam
Published: August 2018

Development of a discipline can not be separated from the role that research results are publicized in the literature and academic journals. A scientific discipline will not grow will die even if there is no research on the development of these disciplines. In the disciplines of accounting, accounting research has a very important role.First, accounting research role is to give effect to the accounting practices, so that accounting practices are not just from the road but it is based on research which is then developed in the theory. The theory that there would then be subject to empirical testing done in a sustainable manner. Thus, accounting research is not an end but it is the process for building theory and practice. The second role of accounting research is to improve understanding of environmental accounting to accounting practices are not understood as something taken for granted.

Keywords : Motivation in Accounting for the development of accounting research.
PENGARUH DESAIN WEBSITE PADA NIAT MEMILIH PERGURUAN TINGGI DIMEDIASI OLEH VARIABEL KEPERCAYAAN
Authors: Murtiningsih Murtiningsih , Haryanto Budhi
Published: August 2018

Website berperan tidak hanya terbatas sebagai media informasi namun juga merupakan salah satu barometer yang dipakai untuk mengukur kualitas perguruan tinggi tersebut. Artinya website bagi perguruan tinggi merupakan wajah di dunia maya dimana masyarakat secara luas akan melihat dan mengakses website tersebut sebagai interaksi pertama dan daya tarik terhadap universitas tersebut. Oleh karena itu, website haruslah berkualitas dan didesain bagus sehingga konsumen dapat tertarik dan pada akhirnya memiliki kepercayaan terhadap sebuah perguruan tinggi. Penelitian ini menggunakan pendekatan metode survei dengan kuesioner berbentuk langsung tertutup dengan model rating scale dengan 6 alternatif jawaban. Teknik analisis yang digunakan adalah analisis jalur. Dari hasil penelitian ini diketahui bahwa variabel desain informasi dan desain navigasi tidak berpengaruh langsung terhadap niat memilih hal ini disebabkan karena pengaruh langsung 2 variabel tersebut lebih besar dibandingkan dengan pengaruh tidak langsungnya terhadap niat calon mahasiswa. Sedangkan Variabel Desain Visual berpengaruh langsung terhadap niat calon mahasiswa. Hal ini disebabkan karena pengaruh langsung variabel desain visual tersebut lebih kecil dibandingkan dengan pengaruh tidak langsungnya terhadap niat calon mahasiswa. Desain informasi memiliki total pengaruh yang paling tinggi dalam membentuk niat calon mahasiswa dalam memilih perguruan tinggi.
KONTRIBUSI SEKTOR PERTANIAN TERHADAP PDRB KABUPATEN JEMBER TAHUN 2012-2016
Authors: Haris Putra Febri , Mustika Ani Hety , Hartanto Wiwin
Published: August 2018

Sektor pertanian Kabupaten Jember yang merupakan salah satu sektor yang menyumbang pendapatan daerah terbesar. Pendapatan daerah dapat diketahui dari Tujuan penelitian ini untuk mengetahui ramalan trend PDRB Kabupaten Jember, dan besarnya kontribusi sektor tersebut terhadap PDRB Kabupaten Jember. Jenis penelitian ini adalah analisis deskriptif kuantitatif. Data yang digunakan adalah data Sekunder. Metode pengumpulan data menggunakan studi dokumen yang bersumber dari BPS Kabupaten Jember. Analisis data menggunakan (1) Analisis trend untuk mengetahui ramalan trend PDRB untuk 5 tahun kedepan, dan (2) analisis proporsionalitas untuk mengetahui kontribusinya terhadap PDRB Kabupaten Jember. Hasil penelitian menunjukkan bahwa (1) Ramalan pada tahun 2017 sebesar 29,85 %  lebih rendah dari tahun 2016 yaitu 30,2 %, kemudian  tahun 2018 sebesar 29,5 %. (2) Total kontribusi sektor pertanian terhadap PDRB Kabupaten Jember adalah sebesar 1,07 % selama kurun waktu 2012-2016.
PENGARUH FACEBOOK SEBAGAI SOCIAL MEDIA MARKETING TERHADAP PERILAKU KONSUMTIF MAHASISWA
Authors: Riki Efendi Mohammad , Wahyuni Sri , Zulianto Mukhamad
Published: August 2018

Facebook sebagai social media marketing dalam aplikasinya juga bergantung pada indikator bauran pemasaran yang terdiri atas product (produk), price (harga), place (distribusi), dan promotion (promosi). Pengguna media sosial Facebook didominasi oleh mahasiswa yang memiliki umur antara 18-24 tahun. Mahasiswa memiliki waktu yang banyak untuk mengakses informasi melalui Facebook, sehingga dengan intensitas penggunaan media sosial yang sering dilakukan dan paparan informasi tentang suatu produk, bisa menjadi penyebab mahasiswa memiliki perilaku konsumtif. Tujuan penelitian ini yaitu untuk mengetahui pengaruh yang signifikan Facebook sebagai social media marketing terhadap perilaku konsumtif mahasiswa. Adapun penentuan sampel dalam penelitian ini menggunakan purposive area yakni mahasiswa Pendidikan Ekonomi, FKIP, Universitas Jember dengan jumlah responden 35 orang. Metode yang digunakan adalah analisis inferensial menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa Facebook sebagai social media marketing memiliki pengaruh yang signifikan terhadap perilaku konsumtif mahasiswa Pendidikan Ekonomi, FKIP, Universitas Jember. Hasil Uji F menunjukkan Fhitung = 701,628 > Ftabel = 4,139 dengan tingkat signifikansi 0,000 < a = 0,05 dengan persamaan regresi sederhana Ŷ = 1,974 + 1,476X. Hasil perhitungan koefisien determinasi (R2) sebesar 0,955, hal ini menunjukkan bahwa besarnya persentase pengaruh Facebook sebagai social media marketing terhadap perilaku konsumtif mahasiswa Pendidikan Ekonomi, FKIP, Universitas Jember sebesar 95,5%, sedangkan sisanya yakni 4,5% dipengaruhi oleh variabel bebas lain yang tidak diteliti dalam penelitian ini.
STRATEGI BERTAHAN HIDUP PETANI SAWAH TADAH HUJAN UNTUK PEMENUHAN KEBUTUHAN DI DESA SIDODADI KECAMATAN WONGSOREJO KABUPATEN BANYUWANGI
Authors: Khoiriyawati Firdaus Dewi , Wahyuni Sri , Kartini Titin
Published: August 2018

Penelitian ini merupakan penelitian deskriptif kualitatif dengan tujuan untuk mendeskripsikan strategi bertahan hidup petani sawah tadah hujan untuk pemenuhan kebutuhan di Desa Sidodadi Kecamatan Wongsorejo Kabupaten Banyuwangi. Penentuan lokasi penelitian menggunakan metode purposive area, sedangkan penentuan informan penelitian menggunakan metode purposive yaitu informan penelitian adalah tiga orang petani sawah tadah hujan yang mempunyai lahan sendiri tidak lebih dari 0.5 ha dan mempunyai tanggungan anak sekolah minimal SMA. Pengumpulan data menggunakan metode wawancara, observasi dan dokumen. Analisis data yang digunakan dalam penelitian ini adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa stategi bertahan hidup untuk pemenuhan kebutuhan yang dilakukan oleh petani sawah tadah hujan diantaranya yaitu strategi aktif, strategi pasif, dan strategi jaringan. Strategi aktif yang dilakukan yaitu dengan melakukan pekerjaan sampingan dan memperbolehkan anggota keluarga bekerja. Strategi pasif yang dilakukan yaitu dengan menerapkan pola hidup hemat dan menyimpan sebagian hasil panen untuk dikonsumsi sendiri. Sedangkan strategi jaringan yang dilakukan yaitu dengan meminjam uang kepada kerabat atau tetangga ketika membutuhkan uang secara mendesak.
PERILAKU KREATIF DAN INOVATIF PETANI DALAM USAHA BUDIDAYA BUAH BELIMBING DI KELURAHAN KARANGSARI KECAMATAN SUKOREJO KOTA BLITAR
Authors: Rianto Defi , Suyadi Bambang , Kartini Titin
Published: August 2018

Penelitian ini merupakan penelitian kualitatif. Tujuan penelitian ini adalah untuk mendeskripsikan perilaku kreatif dan inovatif petani belimbing dalam membudidayakan buah belimbing di Kelurahan Karangsari Kecamatan Sukorejo Kota Blitar. Teknik pengumpulan data dalam penelitian ini yaitu dengan wawancara  langsung kepada 3 informan. Hasil penelitian menunjukkan bahwa ada berbagai macam perilaku kreatif dan inovatif yang dilakukan petani belimbing di Kelurahan Karangsari Kota Blitar. Bapak Imam sebagai informan pertama memiliki perilaku kreatif berinisiatif untuk membuat olahan belimbing. Sikap yang terbuka menjadikan beliau tanggap terhadap kritik dan saran dari para pelanggannya. Perilaku inovatif yang beliau lakukan dengan membuat olahan belimbing. Beliau menerapkan inovasi ukuran produk olahan belimbing dari kecil , sedang, besar dan inovasi berbasis pengurangan upaya. Selanjutnya, Bapak Kawit sebagai informan kedua memiliki perilaku kreatif dengan memiliki ide untuk membuat produk olahan makanan dan minuman baru dari belimbing. Sedangkan perilaku inovatifnya. Beliau juga membuat inovasi kemasan dan inovasi ukuran produk serta inovasi pengurangan upaya. Informan ketiga yaitu Ibu Kholipah memiliki perilaku kreatif untuk memilih mengolah belimbing menjadi produk olahan makanan dan minuman, dibandingkan dengan menjadi tenaga kerja luar negeri seperti yang pernah beliau lakukan. Sedangkan perilaku inovatif yang dilakukan beliau yaitu dengan menerapkan ide kreatif membuah olahan belimbing berupa dodol belimbing, sirup belimbing sari buah belimbing dan manisan belimbing. Beliau juga membuat inovasi ukuran dan inovasi pengurangan buaya. Kesimpulan dalam penelitian ini bahwa terdapat perilaku kreatif dan inovatif petani belimbing di Kelurahan Karangsari Kecamatan Sukorejo Kota Blitar.
Em torno de um nome próprio de cidade sobre a produção dos sentidos de uma origem
Authors: Guimarães Eduardo
Published: August 2018

O objetivo deste trabalho é analisar o texto da lei de 1965 que atribuiu à cidade de São Vicente, em São Paulo, o título de “Cidade Monumento da História Pátria”. Esta análise considera ao mesmo tempo a relação desta denominação com o movimento performativo do texto e o funcionamento das relações apositivas, presente “em Célula Mater da Nacionalidade” que também atribui sentido, na lei, ao nome próprio da cidade. Vê-se pela análise que este texto alinha o sentido de “São Vicente” a duas marcações temporais: “144º. Ano da Independência e 77º. Da República”. Nesta medida a fundação de São Vicente (primeira vila criada no Brasil) é posta na história do Brasil independente. Deste modo a criação da Vila de São Vicente está significada na sua relação com a nacionalidade e a Pátria, e assim se alinha na série criação de São Vicente (1532) – Independência do Brasil (1822) – Proclamação da República (1889).
O conceito de fluência nos estudos das afasias
Authors: Pinto Rosana Carmo Novaes
Published: August 2018

Este artigo visa discutir como o conceito de fluência vem sendo mobilizado nos estudos das afasias, tanto na literatura neuropsicológica tradicional – que correlaciona diretamente fluência e sua contraparte negativa, a disfluência, aos aspectos topográficos das lesões e aos seus efeitos causais (Broca, também referida como anterior ou motora e relacionada à produção da fala versus Wernicke, neste caso referida como posterior, sensorial e relativa a problemas de compreensão) 2 – e como o tema tem sido abordado nos estudos desenvolvidos na perspectiva enunciativo-discursiva, que incorpora a relação do sujeito com a língua(gem) e, ainda mais particularmente, com a sua própria afasia. A reflexão sobre essas questões demanda não só uma revisão crítica da semiologia das afasias, uma vez que esta é geralmente marcada por relações dicotômicas que privilegiam os aspectos biológicos do funcionamento cerebral, mas também um posicionamento diferenciado por parte daquele que interage com o afásico, seja como terapeuta profissional ou não. Em outras palavras, a discussão teórica acerca de conceitos recorrentes na literatura, como o de fluência, tem implicações relevantes para o acompanhamento terapêutico de sujeitos afásicos, o que se constitui como uma motivação a mais para a reflexão desenvolvida neste trabalho.
Singularidade nas manifestações de falas gagas
Authors: Carneiro Célia , Scarpa Ester Mirian
Published: August 2018

A heterogeneidade e imprevisibilidade dos sinais linguísticos presentes em uma fala gaga fazem, de cada manifestação de fala, um acontecimento singular, mas são frequentemente desconsideradas em nome da necessidade de um diagnóstico clínico. Da heterogeneidade, depreende-se a singularidade dos sinais linguísticos que caracterizam essa gagueira e, da imprevisibilidade, descarta-se qualquer possibilidade de controle. Cremos que essas premissas devem estar na base do trabalho de compreensão da gagueira e do início de um diagnóstico em clínica: analisando, interpretando e compreendendo o fenômeno linguístico que faz com que aquela fala seja estranha, incomode ao falante e ao interlocutor. Os dados de dois sujeitos gagos, numa situação de conversa espontânea, foram analisados com relação às manifestações linguísticas de repetições, bloqueios, sons como implosiva dental, clique bilabial, que afetam o contínuo/descontínuo e potencialmente abalam as estuturas métricas da língua. Concluímos que há semelhanças nas falas analisadas quanto à presença de sons estranhos ao sistema fonológico da língua, de unidades repetidas, prolongadas, pausas que se inserem em lugares inesperados, e, sobretudo, à coocorrência de episódios gaguejantes e não gaguejantes no mesmo acontecimento de fala, à heterogeneidade e imprevisibilidade dos sinais linguísticos, que dizem da relação não estável do sujeito com a própria língua. São dessemelhantes pelo fato de que, comparando-se os sujeitos, as marcas linguísticas efetivamente realizadas diferem entre os sujeitos.
A gramática de Damourette e Pichon – relações com a teoria de Benveniste e com a psicanálise
Authors: Machado Bruno Focas Vieira
Published: August 2018

Esse artigo pretende evidenciar a importância específica conferida à gramática Des mots à la pensée: Essai de grammaire de la langue française de Damourette e Pichon para se pensar as bases lógicas do conceito de enunciação. Para cumprir esse objetivo, coloca-se a obra dos gramáticos em diálogo com as posteriores elaborações do lingüista da enunciação Émile Benveniste. Esse diálogo ganha maior consistência ao se trazer conceitos da psicanálise que colaboram para o estudo contrastivo entre os autores, assim como, para esclarecer os processos enunciativos presentes na linguagem. A abordagem tecida é eminentemente teórica, confrontando conceitos de cada pensador e buscando compreender os seus respectivos pontos de interseção.
Frames, discurso e valores
Authors: Miranda Neusa Salim , Bernardo Flávia Cristina
Published: August 2018

Este artigo apresenta uma proposta de análise do discurso em desenvolvimento dentro de um projeto híbrido (Linguística e Educação), voltado para o resgate da experiência escolar. Define a vinculação teórico-metodológica desta proposta (a Semântica de Frames, o projeto lexicográfico FrameNet e os Modelos baseados-no-Uso) e apresenta  sua aplicação em um Estudo de Caso.
Frames e fala espontânea
Authors: Mello Heliana , Raso Tommaso
Published: August 2018

Os estudos baseados em dados que tratam da noção de frame e do seu uso na análise da linguagem adotam unidades de análise que variam desde unidades lexicais até estruturas construcionais, sintáticas e textuais. Os mesmos princípios são utilizados em aplicações de processamento de linguagem natural. Neste artigo discutimos o porquê de se fazer necessária a inclusão das noções de unidade informacional e enunciado nas propostas de tratamento, via frames, da linguagem falada espontânea. A Teoria da Língua em Ato - TLA (CRESTI, 2000), que propõe o estudo da fala através da interface pragmática-prosódica e da sua segmentação em enunciados e unidades tonais, será brevemente apresentada, assim como sua aplicação a e validação através dos estudos de corpora aplicados a línguas românicas europeias (C-ORAL-ROM) e ao português brasileiro (C-ORAL-BRASIL).  Possíveis consequências para a incorporação do nível pragmático como a base analítica na constituição de frames para análise da fala espontânea serão discutidas.
FA D’AMBÔ: Língua crioula de Ano Bom
Authors: Araujo Gabriel Antunes , Agostinho Ana Lívia dos Santos , Silveira Alfredo Christofoletti , Freitas Shirley , Bandeira Manuele
Published: August 2018

O isolamento da ilha de Ano  Bom, na Guiné Equatorial, e as condições sócio-históricas de seu povoamento permitiram o surgimento de duas línguas: o fa d’ambô e a língua das cerimônias dos sangitan e das viuvas. Neste texto, apresentamos um panorama do fa d’ambô, crioulo de base lexical portuguesa falado na Ilha de Ano Bom, na Guiné Equatorial. Em seguida, mostramos que o fa d’ambô não é a única herança linguística portuguesa na Ilha de Ano Bom, uma vez que, até os dias atuais, os anobonenses preservam uma variante linguística empregada em cerimônias religiosas. Embora a colonização portuguesa na Ilha de Ano Bom tenha sido irregular, os fatos linguísticos e culturais, um representado pela línguas fa d’ambô e cerimonial e o outro representado pela cultura cristã, são provas inequívocas da relação destes elementos com o mundo português, de um lado e, de outro lado, da sobrevivência de características únicas da civilização portuguesa na Ilha de Ano Bom. Mostraremos que o estudo das línguas da Ilha de Ano Bom é uma oportunidade para aumentarmos a nossa compreensão sobre a gênese do protocrioulo do Golfo da Guiné, em particular, sobre as línguas crioulas, em geral, e sobre o mecanismo de preservação de variedades semicristalizadas.