bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS ATAS PENGAKUAN PENDAPATAN PAJAK DAN MIGAS SAAT PERMULAAN IMPLEMENTASI BASIS AKRUAL PADA AKUNTANSI PEMERINTAH PUSAT
Authors: Yuwana Wirawan Purwa , Djamhuri Ali , Andayani Wuryan
Published: October 2017

The Central Government has started to implement the accrual basis in 2015. The beginning of that implementation was interesting to study mainly how the revenue recognition after accounting basis changed. This study aimed to understand and interpret revenue recognition at the beginning of accrual basis implementation. This study used a qualitative methodology with an interpretive paradigm and a case study approach. The interesting results of this study showed some understanding and interpretation. First, the government lost the right of income from oil and gas due to the inconsistency of tax rates between contract and tax treaty. Secondly, there was no disclosure change in oil and gas non-tax revenues because it still used the net principle so that the Government's rights and obligations not well-identified. Thirdly, some bureaucrats had utility motives at oil and gas property tax by utilizing a collection fee. Fourth, the recognition of Government-Tax Borne contained inequity and burdensome Indonesian people because made an addition in mandatory spending, which was funded from the government debt and greater tax collection. The accrual basis implementation should be able to bring a greater good through the use of accounting information in decision-making and public policy.AbstrakÂ Pemerintah Pusat telah memulai penerapan basis akrual pada tahun 2015. Permulaan implementasi ini menarik untuk diteliti terutama mengenai pengakuan pendapatan setelah basis akuntansi berubah. Penelitian ini bertujuan untuk memahami dan memaknai pengakuan pendapatan pada awal implementasi basis akrual. Penelitian ini menggunakan metodologi kualitatif dengan paradigma interpretif dan pendekatan studi kasus untuk mengungkap dan menafsirkan permasalahan yang ada. Hasil penelitian ini menunjukkan beberapa hasil pemahaman dan penafsiran yang menarik. Pertama, Pemerintah kehilangan hak negara dari PPh Migas karena penggunaan tarif pajak yang tidak konsisten antara kontrak dan tax treaty. Kedua, tidak ada perubahan pengungkapan PNBP Migas karena masih menggunakan asas neto sehingga substansi hak kewajiban dan negara dalam pengakuan pendapatan PNBP migas tidak diketahui dengan pasti. Ketiga, terdapat motif utilitas sebagian birokrat dalam pengenaan PBB Migas dengan memanfaatkan biaya pemungutan. Keempat, pengakuan pajak ditanggung pemerintah mengandung substansi ketidakadilan dan memberatkan rakyat Indonesia karena menambah mandatory spending yang dibiayai dari utang negara dan pemungutan pajak yang lebih besar. Implementasi basis akrual seharusnya dapat membawa kebaikan yang lebih besar melalui pemanfaatan informasi akuntansi dalam pengambilan keputusan dan kebijakan publik.
PENGELOLAAN MUSEUM PEMERINTAH DENGAN MODEL BADAN LAYANAN UMUM (SUATU TINJAUAN)
Authors: Ujianto Dwi Agus , Isharyanto Fitri
Published: October 2017

The government's museum is a museum established by the government/local government. Currently, the government's museum applies the technical management unit (UPT) model in managing museums which has no flexibility in financial and human resource management. To improve the performance of the government's museum, the government needs a breakthrough in managing the museum, namely through the establishment of the government's museum Public Service Agency (BLU). The BLU offers financial flexibility such as management of cash, revenue, and expenditure. It also has flexibility in the procurement of goods/services. Also, the BLU have flexibility in hiring non-civil servants professional and in deciding employee's compensation. Thus, the BLU of the government's museum is expected to improve its services to the public efficiently, effectively, productively, and accountable. Eventually, the public will be satisfied with the government museum's performance. Furthermore, it will increase the public need for the existence of a government museum.AbstrakMuseum pemerintah merupakan museum yang didirikan oleh pemerintah/pemerintah daerah. Saat ini, pengelolaan museum pemerintah dilaksanakan dengan pola Unit Pelaksana Teknis (UPT) yang tidak fleksibel dalam pengelolaan keuangan dan sumber daya manusia. Oleh karena itu, untuk meningkatkan kinerja museum pemerintah, pemerintah memerlukan suatu terobosan yang dapat digunakan dalam pengelolaan museum pemerintah. Terobosan itu adalah dengan membentuk Badan Layanan Umum (BLU) museum pemerintah. BLU memiliki fleksibilitas dalam pengelolaan keuangan, antara lain pengelolaan kas, pendapatan, dan belanja. BLU juga memiliki fleksibilitas dalam pengadaan barang/jasa. Selain itu, BLU juga memberikan fleksibilitas dalam merekrut tenaga profesional di luar Pegawai Negeri Sipil (nonPNS), serta fleksibilitas dalam memberikan imbalan jasa kepada pegawai sesuai dengan kontribusinya. Dengan demikian, BLU museum pemerintah dapat meningkatkan pelayanan kepada masyarakat secara efektif, efisien, produktif, dan akuntabel. Pada akhirnya, masyarakat akan merasa puas terhadap kinerja museum pemerintah. Selain itu, peningkatan kinerja tersebut dapat meningkatkan kebutuhan masyarakat akan museum pemerintah.
Volume 2, Nomor 2, Desember 2016 (Full)
Authors: TAKEN Jurnal
Published: October 2017

Praktik tata kelola pemerintahan yang  baik dapat meningkatkan akuntabilitas dan transparansi dalam administrasi publik. Salah satu praktik tata kelola yang baik adalah penyajian laporan keuangan pemerintah yang mencerminkan kondisi sebenarnya, akuntabel dan transparan. Pemerintah, baik pusat dan daerah, diharapkan mampu untuk mengelola keuangan negara/daerah dengan baik dan melaporkan pengelolaan tersebut melalui laporan keuangannya. Dalam rangka dapat menyajikan laporan keuangan yang akuntabel, pemerintah wajib menaati Standar Akuntansi Pemerintahan dan peraturan terkait lainnya. Terbitnya Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan Berbasis Akrual, sebagai pedoman dalam menyusun laporan keuangan pemerintah dalam mempertanggungjawabkan APBN/APBD mengharuskan penerapan  SAP  berbasis  akrual paling  lambat  mulai Tahun  2015.
MENGUKUR KESUKSESAN SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) MENGGUNAKAN MODEL DeLONE & McLEAN
Authors: Noviyanti Noviyanti
Published: October 2017

This study aims to determine the user's perception of the Accrual Basis Institution Accounting System (SAIBA) in the ministry/agency in the first year of implementation of the accrual-based government's financial statements. Updated D & M IS Success Model is used to assess the success of SAIBA as a mandatory system in Indonesian Government Accounting. Respondents are operators of Institution Accounting System (SAI) in the ministries/agencies, who are joining the Workshop on Preparation and Study of Financial Statements at Pusdiklat Anggaran dan Perbendaharaan Bogor in November 2015 and selected using a purposive sampling method. The Primary data were obtained through questionnaires that were collected from 204 respondents, which were then analyzed using structural equation modeling. This study found that SAIBA can be categorized as successful information for each dimension of success in the Updated D&M IS Success Model. Respondents assessed the system quality, the information quality and service quality of SAIBA tend to be good. However, respondents indicated the use of SAIBA has no significant effect on user satisfaction, in contrast to the other constructs relationships, the system quality, the information quality, and the service quality of SAIBA with net benefit and it's reciprocal proved to be a significant impact.
THE EFFECT OF AUDIT FOLLOW-UP AND SIZES ON THE AUDIT QUALITY
Authors: Mahpiansyah Mahpiansyah
Published: October 2017

This study examines the effect of local audit size and the audit feedback implementation on audit quality in Indonesia. The Indonesian government has two audit institutions: external and internal audits. The audit feedback is a recommendation from the external audit to correct the audit subjects' financial reports. This study analyzes panel data of 33 provinces from 2009 to 2013 from Audit Report Badan Pemeriksa Keuangan (BPK) and Badan Pusat Statistik (BPS), using OLS and TSLS. There are two data variables: the number of data and the amount of data. Both dependent and independent variables contain the number of data and the amount of data except the audit size variables. Audit feedback is divided into finished audit feedback and unfinished audit feedback while audit sizes are divided into three variables. The study finds that audit feedback and audit size are statistically significant to influence the audit findings and the internal audit sizes based on the auditor's number, the number of the subject unit and the number of provincial employees are statistically significant only to the number of audit findings. It implies that the number of audit feedback affects the audit findings as a whole without being disturbed by the nominal amount of audit feedback. There are no previous studies that measure the effect of audit feedback on audit quality. This paper added an important question on the relationship between audit sizes and the effectiveness of audit feedback on audit quality in government institutions, especially in local governments. AbstrakPenelitian ini mengukur pengaruh ukuran audit dan tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Pemerintah Indonesia memiliki dua institusi audit: eksternal dan internal audit. Tindak lanjut audit adalah perkembangan pelaksanaan rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan auditee. Penelitian ini menganalisa data 33 provinsi dari tahun 2009 sampai dengan tahun 2013 dari Ikhtisar Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (ILHP BPK) dan Daerah Dalam Angka Badan Pusat Statistik (DDA BPS) menggunakan OLS dan TSLS. Penelitian ini menemukan bahwa jumlah tindak lanjut hasil pemeriksaan dan ukuran audit berpengaruh signifikan terhadap temuan audit walaupun ukuran audit yang didasarkan pada jumlah internal auditor, jumlah unit subyek audit dan jumlah pegawai provinsi hanya berpengaruh signifikan terhadap jumlah temuan audit. Hal ini menunjukkan bahwa jumlah tindak lanjut audit secara keseluruhan mempengaruhi temuan audit tanpa terganggu dengan nominal tindak lanjut audit. Belum ada penelitian sebelumnya yang mengukur pengaruh dari tindak lanjut audit terhadap kualitas audit. Penelitian ini menambahkan pertanyaan penting mengenai hubungan antara ukuran audit dan efektivitas tindak lanjut audit pada kualitas audit di institusi pemerintah khususnya pemerintah daerah.
EVALUASI ATAS IMPLEMENTASI APLIKASI SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) PADA MITRA KERJA KPPN GORONTALO DAN MARISA
Authors: Iskandar Azwar , Amriani Tenry Nur , Subekan Achmat
Published: October 2017

The purpose of this research is to evaluate the success of accrual basic application system (SAIBA) implementation based on user perception with DeLone & McLean (DM) Information System (IS) Success Model Approach. The data used are primary and secondary data. Primary data gathered through questionnaires distributed to respondents while secondary data gathered from other institutions such as the Directorate General of Budget, Directorate General of Treasury, and Treasury Office of Gorontalo and Marisa. This model uses six variables which are system quality, information quality, user satisfaction, use, individual impact, and organizational impact. This research empirically showed that the accrual basic application system (SAIBA) currently implemented not successfully running yet based on all Delone and McLean's success measurement criteria.AbstrakPenelitian ini bertujuan untuk mengevaluasi sejauh mana keberhasilan implementasi aplikasi SAIBA yang telah berjalan selama ini berdasarkan sudut pandang pengguna (user) dengan menggunakan pendekatan Delone & McLean Information System Success Model. Sumber data yang digunakan dalam penelitian ini berasal dari data primer dan data sekunder. Data primer berupa data yang diperoleh langsung dari responden melalui kuesioner yang dibagikan. Sedangkan data sekunder adalah data yang diperoleh dan disajikan oleh pihak-pihak lainnya seperti Direktorat Jenderal Anggaran Kementerian Keuangan, Direktorat Jenderal Perbendaharan Negara Kementerian Keuangan, dan Kantor Pelayanan Perbendaharaan Negara (KPPN) Gorontalo dan Marisa. Model ini menggunakan enam variabel pengukuran yaitu kualitas sistem (system quality), kualitas informasi (information quality), kepuasan pengguna (user satisfaction), penggunaan sistem (use), dampak individu (individual impact) dan dampak organisasi (organizational impact). Penelitian membuktikan secara empiris bahwa implementasi aplikasi SAIBA belum berjalan sukses berdasarkan kriteria pengukuran sesuai model kesuksesan DeLone dan McLean (1992).
PENGARUH KARATERISTIK TUJUAN ANGGARAN DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN TINGKAT DESENTRALISASI SEBAGAI PEMODERASI
Authors: Panjaitan Ingrid , Shopiana Shopiana
Published: October 2017

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik tujuan anggaran dan penerapan sistem informasi akuntansi terhadap kinerja aparat pemerintah daerah serta tingkat desentralisasi sebagai pemoderasi. Lokasi penelitian dilakukan di Kecamatan Kradenan dan Gabus, Kabupaten Grobogan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan Partial Least Square (PLS) sebagai alat uji. Responden penelitian adalah aparat pemerintah di kecamatan dan kelurahan, dengan sampel sebanyak 60 responden. Hasil penelitian ini menunjukkan bahwa variabel karakteristik tujuan anggaran dan desentralisasi berpengaruh positif terhadap kinerja aparat pemda. Sedangkan variabel sistem informasi akuntansi tidak berpengaruh terhadap kinerja aparat pemda, dan desentralisasi tidak dapat memoderasi pengaruh karakteristik tujuan anggaran dan sistem informasi akuntansi terhadap kinerja aparat pemerintah daerah.
PERJALANAN AKUNTANSI ASET TETAP PADA PEMERINTAH DAERAH
Authors: Hammam Muhammad
Published: October 2017

Perjalanan akuntansi aset tetap di Indonesia, khususnya pada Pemerintah Daerah telah mengalami banyak perkembangan. Mulai dari Manual Administrasi Keuangan Daerah (MAKUDA) hingga kini diterapkan akuntansi berbasis akrual. Masing-masing dari pendekatan yang telah dilakukan oleh Pemerintah Daerah memiliki sisi positif dan negatif, diantaranya semakin maju akuntansi semakin akurat penggambaran aset tetap namun semakin rumit pelaksanaannya. Tulisan ini akan membahas perjalanan tersebut beserta sisi positif dan negatifnya. Selanjutnya, perkembangan akuntansi aset tetap sektor publik pada dunia internasional telah mengenal capital charging yang diharapkan dapat menutup kekurangan manajemen aset tetap pada sektor publik, yaitu memandangnya sebagai barang gratis. Penjelasan mengenai capital charging akan disajikan sebagai salah satu pembuka wacana untuk perkembangan akuntansi aset tetap di Indonesia.
PEMERIKSAAN SUBSIDI BAHAN BAKAR MINYAK (BBM) UNTUK KESEJAHTERAAN RAKYAT
Authors: Pamugar Haris
Published: October 2017

Pemberian subsidi BBM merupakan program Pemerintah yang ditujukan untuk membantu masyarakat dengan kemampuan ekonomi rendah dalam menjalankan usaha dan aktivitas hidup sehari-hari. Pada pemeriksaan BPK tahun anggaran 2011 s.d. 2015 masih ditemukan adanya penyaluran BBM bersubsidi yang tidak sesuai dengan ketentuan peraturan perundang-undangan, yaitu penyaluran kepada pihak-pihak yang tidak berhak menerima subsidi dan melebihi kuota subsidi. Atas nilai temuan pemeriksaan tersebut, BPK melakukan koreksi nilai subsidi BBM dengan mengeluarkannya dari penagihan Badan Usaha penyalur BBM ke Pemerintah, sehingga menghemat pengeluaran/belanja Pemerintah untuk pembayaran subsidi BBM. Dengan adanya penghematan belanja Pemerintah, maka dana tersebut dapat dialihkan ke sektor pembangunan, perekonomian, pendidikan, dan kesehatan rakyat. Penelitian ini bertujuan untuk mengetahui urgensi pemeriksaan subsidi BBM dan apakah pemeriksaan tersebut memiliki hubungan dengan kesejahteraan rakyat. Metode penelitian yang digunakan yaitu studi literatur dengan mempelajari Laporan Hasil Pemeriksaan BPK tahun 2012 s.d. 2016, peraturan perundang-undangan, penelitian dan artikel terkait. Hasil penelitian ini menunjukkan bahwa pemeriksaan subsidi BBM diperlukan dan memiliki hubungan tidak langsung dengan kesejahteraan rakyat.
Clustering the Mobility Needs of Persons with Visual Impairment or Legal Blindness
Authors: Zimmermann-Janschitz Susanne , Mandl Bettina , Dückelmann Antonia
Published: October 2017

An important goal on the way to an inclusive society is to achieve a self-determined and independent daily life for persons with vision impairment or legal blindness. Mobility research for this target group mainly focuses on technological (assistive) devices, navigation, and routing tools. Less attention is paid to mobility behavior, mobility needs and prerequisites such as obstacles and barriers, orientation features and landmarks, and daily routine information. However, these aspects are essential for the design and implementation of supporting software tools. The research design of this study exemplifies a new approach by classifying persons with vision impairment or legal blindness into five target groups, with a hierarchical cluster analysis. The cluster analysis, which uses Ward’s method, was conducted with the results of a nationwide online survey in Austria. The survey encompassed detailed information about mobility barriers, landmarks and orientation cues, information needs, and technology use. The cluster results provided the basis for designing and developing a geographic information system (GIS)–based online information platform to support persons with vision impairment or blindness. The platform ( a) presents accessibility information and points of interest; ( b) presents the results of GIS-based analyses, like closest facilities, including navigation guidelines for pretrip planning; and (c) is designed with an accessible user interface.
Red Arecanut Seed Extract as a Sustainable Corrosion Inhibitor for Aluminum Submerged in Acidic Corrodent: An Experimental Approach Towards Zero Environmental Impact
Authors: Raghavendra Narasimha , Ishwara Bhat Jathi
Published: October 2017

The effect of the red arecanut seed (RAS) extract on the corrosion of aluminum in 0.5 M hydrochloric acid environment is reported by weight loss, electrochemical (Tafel plot and impedance spectroscopy), scanning electron microscopy and atomic force microscopy studies. The weight loss study indicated that, protection efficiency of the red arecanut seed extract is directly proportional to its concentration and inversely proportional to solution temperature and aluminum contact time in the test solution. Langmuir adsorption isotherm is best fitted model explaining the adsorption of red arecanut seed extract constituents on aluminum surface in 0.5 M HCl system. The results obtained from Tafel curves indicated the mixed inhibition role of red arecanut seed extract. The impedance spectroscopy technique indicated that, red arecanut seed extract reduces the speed of aluminum corrosion by charge transfer process. The scanning electron microscopy and atomic force microscopy images of aluminum specimens clearly give clues about the adsorption of plant constituents on the surface of the aluminum metal.
Structure, Mechanical and Electrochemical Properties of Thermally Reduced Graphene Oxide-poly (Vinyl Alcohol) Foams
Authors: Wang Wenxiu , Xu Hui , Chen Jian , Shen Yuanfang , Bertóti Imre , Guo Xinli , Shi Xiangru , Elsiddig Zuhair Agab
Published: October 2017

Graphene oxide foams with a wide range of poly (vinyl alcohol) contents were synthesized by freeze casting, and then thermally reduced at 300ºC in argon atmosphere. Their thermal stability, microstructure, composition and chemical states of constituents, mechanical and electrical properties were investigated by X-ray diffraction, scanning electron microscopy, X-ray photoelectron spectroscopy, thermogravimetry, compressive testing and electrochemical analysis. The results indicated that the PVA content highly influenced the crystallinity and microstructure, resulting in different mechanical properties. After thermal reduction, not only graphene oxide was reduced to graphene, but also PVA was subjected to partial pyrolysis. With the increase of the PVA content, the intensity of the sp2 C-C bond decreased while the sp3 C-C bond increased. Although the mechanical properties decreased after thermal reduction, the composite foams still showed high cyclic structure stability up to 18 % compression strain. Meanwhile, the reduced foams exhibited high electrical conductivity. Applying as anodes in lithium ion battery, the initial discharge capacity for the foams can reach 1822 mA h g-1 and it remained more than 330 mA h g-1 after 50 cycles.
Pensions Auto-Enrolment: Unintended Consequences of Regulation and Private Law Remedies
Authors: Wyper Amanda
Published: October 2017

The introduction of auto-enrolment (AE) into workplace pensions in 2012 requires employers to enrol workers into a pension. Employers have significant discretion in this process and rely on the financial services industry to ensure compliance with AE minimum standards. Employers may not always have pension expertise and will engage pension providers for advice on establishing compliant pension arrangements or modifying existing schemes to use for AE. Whilst this policy benefits many, there are a number of negative consequences flowing from the introduction of AE. Examples include employers choosing poorly performing schemes, insufficient protection of free choice and poor default positions replacing active decision making, all of which result in poor value for some employees. The parties' interests may not always be aligned. Despite the minimum criteria, there can be significant variations between fund costs and scheme quality as private sector pensions are frequently used for compliance. Whilst the ability of employees to opt-out provides legitimacy for the regime, the form of implementation and use of defaults erodes the exercise of choice and there are no provisions to encourage engagement and active decision-making by individuals. In addition to this, inadequate advice impacts on the effects of AE for many. For some this means that they pay in less overall than they would have if they had voluntarily chosen to contribute to a plan. This article explores whether further statutory change to the AE regime is required or whether existing private law remedies, with a focus on Scots law, afford sufficient remedies for those suffering loss. If fiduciary, agency, contractual or delictual obligations arise from the AE relationship then this may provide adequate remedies. This article will consider whether fiduciary duties are owed to employees, particularly by the employer (as an agent) to the employee, and the extent of duties owed under the contract of employment.
Visualizing the Anthropocene Dialectically: Jessica Woodworth and Peter Brosens’ Eco-Crisis Trilogy
Authors: Koutsourakis Angelos
Published: October 2017

The ambition of this article is to propose a way of visualizing the Anthropocene dialectically. As suggested by the Dutch atmospheric chemist Paul Crutzen and the professor of biology Eugene F. Stoermer, the term Anthropocene refers to a historical period in which humankind has turned into a geological force that transforms the natural environment in such a way that it is hard to distinguish between the human and the natural world. Crutzen and Stoermer explain that the Anthropocene has begun after the Holocene, the geological epoch that followed the last ice age and lasted until the industrial revolution. Drawing on a number of figures such as the “tenfold” increase in urbanisation, the extreme transformation of land surface by human action, the use of more than 50% of all accessible fresh water by humans, and the massive increase in greenhouse emissions, Crutzen and Stoermer conclude that the term Anthropocene describes aptly mankind's influence on ecological and geological cycles ( Crutzen & Stoermer, 2000 , p.17). The wager of this article is that we need to identify ways to visualize the Anthropocene dialectically and I proceed to do so using as a case study Jessica Woodworth's and Peter Brosen's trilogy on the conflict between humans and nature, which consists of Khadak (2006), Altiplano (2009), and The Fifth Season (La Cinquième Saison, 2012).
Cinema's Vital Histories: Wabi-Cinema, Forces and the Aesthetics of Resistance
Authors: Martin Philip
Published: October 2017

Many films, both narrative and documentary, explore the relationship between history and politics or ethics. This may be accomplished when fictional narrative films enact ethical arguments regarding history in cinematic form, when documentary films explicitly seek to uncover lost histories of political oppression, or films may experientially and aesthetically stage ethical experience with respect to historical meanings and contexts. There are some cases where such ethical-historical experience is explored through the specific aesthetic form of the film in relation to its narrative. Ask This of Rikyū (Rikyū ni tazuneyo, Tanaka Mitsutoshi, 2013) is one such example. In this paper, I will suggest that film can explore the relation of aesthetic experience to the ethico-political character of history, opening up ways of responding aesthetically to concrete political conditions. Ask This of Rikyū accomplishes this by interrogating the possibility of a wabi-cinema, established with respect to its title character, his individual aesthetic practices, and his personal political circumstances. I will draw upon the work of Gilles Deleuze alongside Kyōto School philosopher Nishida Kitarō in order to articulate the way in which Ask This of Rikyū explores the relation of artistic activity and aesthetic experience to the general ethical and political forces that feed into history.
The Dynamic Optimization of the Departure Times of Metro Users during Rush Hour in an Agent-Based Simulation: A Case Study in Shenzhen, China
Authors: Xi Yuliang , Du Qingyun , He Biao , Ren Fu , Zhang Yu , Ye Xinyue
Published: October 2017

As serious traffic problems have increased throughout the world, various types of studies, especially traffic simulations, have been conducted to investigate this issue. Activity-based traffic simulation models, such as MATSim (Multi-Agent Transport Simulation), are intended to identify optimal combinations of activities in time and space. It is also necessary to examine commuting-based traffic simulations. Such simulations focus on optimizing travel times by adjusting departure times, travel modes or travel routes to present travel suggestions to the public. This paper examines the optimal departure times of metro users during rush hour using a newly developed simulation tool. A strategy for identifying relatively optimal departure times is identified. This study examines 103,637 person agents (passengers) in Shenzhen, China, and reports their average departure time, travel time and travel utility, as well as the numbers of person agents who are late and miss metro trips in every iteration. The results demonstrate that as the number of iterations increases, the average travel time of these person agents decreases by approximately 4 min. Moreover, the latest average departure time with no risk of being late when going to work is approximately 8:04, and the earliest average departure time with no risk of missing metro trips when getting off work is approximately 17:50.
Technologies and Principles of Hot Recycling and Investigation of Preheated Reclaimed Asphalt Pavement Batching Process in an Asphalt Mixing Plant
Authors: Sivilevičius Henrikas , Bražiūnas Justas , Prentkovskis Olegas
Published: October 2017

More and more recycled asphalt mixtures with high reclaimed asphalt pavement (RAP) content are used in road pavement. Having determined and evaluated RAP composition (aged bitumen content and aggregate gradation) and properties, a suitable recycling agent and virgin materials are selected in the design process. The gradation of hot mix asphalt (HMA) mixture that is recycled in an asphalt mixing plant (AMP) shall correspond to its optimal gradation set out in its job-mix formula (JMF). When RAP is recycled in an AMP, inevitable systematic and random errors of performed technological operations and inhomogeneity of virgin materials and RAP have a significant influence. These factors influence the variation of components quantities of recycled hot mix asphalt (RHMA) mixture and deviations from JMF. In this study, the principles of asphalt pavement hot recycling are systematized, which allows analysis of the factors of components’ interaction influencing the results of the recycling process. The paper also presents and analyses asphalt recycling technologies in AMP and their comparative analysis. During the season of asphalt mixture production in 2014, statistical parameters were calculated according to the data obtained from one of the companies, which collected and systematized RAP batch masses, when before batching it was pre-dried and pre-heated in an additional dryer. These parameters of batch mass and RAP content in RHMA position and variation were used when evaluating the accuracy and precision of the recycling process in AMP. The obtained data showed that when RHMA mixtures are produced in a modern batch-type AMP, RAP is batched accurately, but not precisely enough.
Torque Coordination Control during Braking Mode Switch for a Plug-in Hybrid Electric Vehicle
Authors: Yang Yang , Wang Chao , Zhang Quanrang , He Xiaolong
Published: October 2017

Hybrid vehicles usually have several braking systems, and braking mode switches are significant events during braking. It is difficult to coordinate torque fluctuations caused by mode switches because the dynamic characteristics of braking systems are different. In this study, a new type of plug-in hybrid vehicle is taken as the research object, and braking mode switches are divided into two types. The control strategy of type one is achieved by controlling the change rates of clutch hold-down and motor braking forces. The control strategy of type two is achieved by simultaneously changing the target braking torque during different mode switch stages and controlling the motor to participate in active coordination control. Finally, the torque coordination control strategy is modeled in MATLAB/Simulink, and the results show that the proposed control strategy has a good effect in reducing the braking torque fluctuation and vehicle shocks during braking mode switches.
Prokaryotic Expression and Serodiagnostic Potential of Glyceraldehyde-3-Phosphate Dehydrogenase and Thioredoxin Peroxidase from Baylisascaris schroederi
Authors: Li Yu , Sun Ying , Gu Xiaobin , Xie Yue , Lai Weiming , Jing Bo , Peng Xuerong , Yang Guangyou
Published: October 2017

Baylisascaris schroederi, a roundworm parasite of giant pandas, badly affects the health of its hosts. Diagnosis of this disease currently depends mainly on sedimentation floatation and Polymerase Chain Reaction (PCR) methods to detect the eggs. However, neither of these methods is suitable for diagnosis of early-stage panda baylisascariasis and no information on early diagnosis of this disease is available so far. Therefore, to develop an effective serologic diagnostic method, this study produced recombinant glyceraldehyde-3-phosphate dehydrogenase (GAPDH) and thioredoxin peroxidase (Tpx) proteins from B. schroederi using a prokaryotic expression system. We determined the immunological characteristics of these proteins and their location in the parasite. Indirect enzyme-linked immunosorbent assays (ELISAs) were established to detect B. schroederi infection in giant pandas based on GAPDH and Tpx respectively. The open reading frame of the GAPDH gene (1083 bp) encoded a 39 kDa protein, while the predicted molecular weight of Tpx (588 bp) was 21.6 kDa. Western-blotting analysis revealed that both recombinant proteins could be recognized with positive serum of pandas infected with B. schroederi. Immunohistochemical staining showed that the endogenous GAPDH of B. schroederi was widely distributed in the worm while Tpx was mainly localized in the muscle, eggs, gut wall, uterus wall and hypodermis. Serological tests showed that the GAPDH-based indirect ELISA had a sensitivity of 95.83% and specificity of 100%, while the test using Tpx as the antigen had sensitivity of 75% and specificity of 91.7%. Thus, B. schroederi Tpx is unsuitable as a diagnostic antigen for baylisascariasis, but B. schroederi GAPDH is a good candidate diagnostic antigen for B. schroederi in pandas.
Spatio-Temporal Variability in a Turbid and Dynamic Tidal Estuarine Environment (Tasmania, Australia): An Assessment of MODIS Band 1 Reflectance
Authors: Fischer Andrew , Pang Daniel , Kidd Ian , Moreno-Madriñán Max
Published: October 2017

Patterns of turbidity in estuarine environments are linked to hydrodynamic processes. However, the linkage between patterns and processes remains poorly resolved due to the scarcity of data needed to resolve fine scale highly dynamic processes in tidal estuaries. The application of remote sensing technology to monitor dynamic coastal areas such as estuaries offers important advantages in this regard, by providing synoptic maps of larger, constantly changing regions over consistent periods. In situ turbidity measurements were correlated against the Moderate Resolution Imaging Spectrometer Terra sensor 250 m surface reflectance product, in order to assess this product for examining the complex estuarine waters of the Tamar estuary (Australia). Satellite images were averaged to examine spatial, seasonal and annual patterns of turbidity. Relationships between in situ measurements of turbidity and reflectance is positively correlated and improves with increased tidal height, a decreased overpass-in situ gap, and one day after a rainfall event. Spatial and seasonal patterns that appear in seasonal and annual MODIS averages, highlighting the usefulness of satellite imagery for resource managers to manage sedimentation issues in a degraded estuary.
Si–H Bond Activation of a Primary Silane with a Pt(0) Complex: Synthesis and Structures of Mononuclear (Hydrido)(dihydrosilyl) Platinum(II) Complexes
Authors: Nakata Norio , Kato Nanami , Sekizawa Noriko , Ishii Akihiko
Published: October 2017

A hydrido platinum(II) complex with a dihydrosilyl ligand, [cis-PtH(SiH2Trip)(PPh3)2] (2) was prepared by oxidative addition of an overcrowded primary silane, TripSiH3 (1, Trip = 9-triptycyl) with [Pt(η2-C2H4)(PPh3)2] in toluene. The ligand-exchange reactions of complex 2 with free phosphine ligands resulted in the formation of a series of (hydrido)(dihydrosilyl) complexes (3–5). Thus, the replacement of two PPh3 ligands in 2 with a bidentate bis(phosphine) ligand such as DPPF [1,2-bis(diphenylphosphino)ferrocene] or DCPE [1,2-bis(dicyclohexylphosphino)ethane] gave the corresponding complexes [PtH(SiH2Trip)(L-L)] (3: L-L = dppf, 4: L-L = dcpe). In contrast, the ligand-exchange reaction of 2 with an excess amount of PMe3 in toluene quantitatively produced [PtH(SiH2Trip)(PMe3)(PPh3)] (5), where the PMe3 ligand is adopting trans to the hydrido ligand. The structures of complexes 2–5 were fully determined on the basis of their NMR and IR spectra, and elemental analyses. Moreover, the low-temperature X-ray crystallography of 2, 3, and 5 revealed that the platinum center has a distorted square planar environment, which is probably due to the steric requirement of the cis-coordinated phosphine ligands and the bulky 9-triptycyl group on the silicon atom.
Simultaneous Determination of Seven Anthraquinone Aglycones of Crude and Processed Semen Cassiae Extracts in Rat Plasma by UPLC–MS/MS and Its Application to a Comparative Pharmacokinetic Study
Authors: Guo Rixin , Wu Hongwei , Yu Xiankuo , Xu Mengying , Zhang Xiao , Tang Liying , Wang Zhuju
Published: October 2017

Semen cassiae is the ripe seed of Cassia obtusifolia L. or Cassia tora L. of the family Leguminosae. In traditional Chinese medicine, the two forms of Semen cassiae are raw Semen cassiae (R-SC) and parched Semen cassiae (P-SC). To clarify the processing mechanism of Semen cassiae, the pharmacokinetics of R-SC and P-SC extracts were examined. A simple, rapid, sensitive ultra-high-performance liquid chromatography–tandem mass spectroscopy (UPLC-MS/MS) method was developed and validated for the simultaneous determination of seven anthraquinone aglycones of Semen cassiae (aurantio-obtusin, obtusifolin, questin, 2-hydroxyemodin-1-methyl-ether, rhein, emodin, 1,2,7-trimethoxyl-6,8-dihydroxy-3-methylanthraquinone) to compare the pharmacokinetics of raw and parched Semen cassiae in rat plasma. Compared with the R-SC group, Cmax and AUC0-12 tended to be higher in the P-SC group. In particular, Cmax values for aurantio-obtusin, obtusifolin, questin, 2-hydroxyemodin-1-methyl-ether and rhein were significantly higher in the P-SC group (p < 0.05). Meanwhile, Tmax and MRT0-12 tended to be lower in the P-SC group. Specifically, Tmax for aurantio-obtusin and 2-hydroxyemodin-1-methyl-ether and MRT0-12 for obtusifolin and rhein were significantly higher in the P-SC group (p < 0.05).
Diet Quality Associated with Total Sodium Intake among US Adults Aged ≥18 Years—National Health and Nutrition Examination Survey, 2009–2012
Authors: Mercado Carla , Cogswell Mary , Perrine Cria , Gillespie Cathleen
Published: October 2017

Diet quality or macronutrient composition of total daily sodium intake (dNa) <2300 mg/day in the United States (US) is unknown. Using data from 2011–2014 NHANES (National Health and Nutrition Examination Survey), we examined 24-h dietary recalls (n = 10,142) from adults aged ≥18 years and investigated how diet composition and quality are associated with dNa. Diet quality was assessed using components of macronutrients and Healthy Eating Index 2010 (HEI-2010). Associations were tested using linear regression analysis adjusted for total energy (kcal), age, gender, and race/ethnicity. One-day dNa in the lower quartiles were more likely reported among women, older adults (≥65 years old), and lower quartiles of total energy (kcal) (p-values ≤ 0.001). With increasing dNa, there was an increase in the mean protein, fiber, and total fat densities, while total carbohydrates densities decreased. As dNa increased, meat protein, refined grains, dairy, and total vegetables, greens and beans densities increased; while total fruit and whole fruit densities decreased. Modified HEI-2010 total score (total score without sodium component) increased as dNa increased (adjusted coefficient: 0.11, 95% confidence interval = 0.07, 0.15). Although diet quality, based on modified HEI-2010 total score, increased on days with greater dNa, there is much room for improvement with mean diet quality of about half of the optimal level.
Experimental Evidence of Large Amplitude pH Mediated Autonomous Chemomechanical Oscillation
Authors: Yang Xin , Zhou Yi , Ji Lin , Ding Yanhui , Wang Jianquan , Liang Xin
Published: October 2017

Large amplitude autonomous chemomechanical oscillations were observed in a coupled system consisting of a porous pH-responsive hydrogel and a bromate-sulfite-manganese (II) pH oscillatory reaction. The porous structure effectively improves the chemomechanical response speed, and the negative feedback species of the bulk oscillation Mn2+ takes part in the coupling by forming complex and physical crosslinks with the responsive group in the gel. It strengthens the porous gel by forming additional networks, which may contribute to sustaining the long-lasting chemomechanical oscillation. Additionally, the interaction between Mn2+ and the hydrogel alters the period of the oscillatory reaction due to its binding competition with H+, the positive feedback species.
Non-Cooperative Bistatic SAR Clock Drift Compensation for Tomographic Acquisitions
Authors: Azcueta Mario , Tebaldini Stefano
Published: October 2017

In the last years, an important amount of research has been headed towards the measurement of above-ground forest biomass with polarimetric Synthetic Aperture Radar (SAR) tomography techniques. This has motivated the proposal of future bistatic SAR missions, like the recent non-cooperative SAOCOM-CS and PARSIFAL from CONAE and ESA. It is well known that the quality of SAR tomography is directly related to the phase accuracy of the interferometer that, in the case of non-cooperative systems, can be particularly affected by the relative drift between onboard clocks. In this letter, we provide insight on the impact of the clock drift error on bistatic interferometry, as well as propose a correction algorithm to compensate its effect. The accuracy of the compensation is tested on simulated acquisitions over volumetric targets, estimating the final impact on tomographic profiles.
Assessment of RISAT-1 and Radarsat-2 for Sea Ice Observations from a Hybrid-Polarity Perspective
Authors: Espeseth Martine , Brekke Camilla , Johansson A.
Published: October 2017

Utilizing several Synthetic Aperture Radar (SAR) missions will provide a data set with higher temporal resolution. It is of great importance to understand the difference between various available sensors and polarization modes and to consider how to homogenize the data sets for a following combined analysis. In this study, a uniform and consistent analysis across different SAR missions is carried out. Three pairs of overlapping hybrid- and full-polarimetric C-band SAR scenes from the Radar Imaging Satellite-1 (RISAT-1) and Radarsat-2 satellites are used. The overlapping Radarsat-2 and RISAT-1 scenes are taken close in time, with a relatively similar incidence angle covering sea ice in the Fram Strait and Northeast Greenland in September 2015. The main objective of this study is to identify the similarities and dissimilarities between a simulated and a real hybrid-polarity (HP) SAR system. The similarities and dissimilarities between the two sensors are evaluated using 13 HP features. The results indicate a similar separability between the sea ice types identified within the real HP system in RISAT-1 and the simulated HP system from Radarsat-2. The HP features that are sensitive to surface scattering and depolarization due to volume scattering showed great potential for separating various sea ice types. A subset of features (the second parameter in the Stokes vector, the ratio between the HP intensity coefficients, and the α s angle) were affected by the non-circularity property of the transmitted wave in the simulated HP system across all the scene pairs. Overall, the best features, showing high separability between various sea ice types and which are invariant to the non-circularity property of the transmitted wave, are the intensity coefficients from the right-hand circular transmit and the linear horizontal receive channel and the right-hand circular on both the transmit and the receive channel, and the first parameter in the Stokes vector.
Terrestrial Laser Scanning Intensity Correction by Piecewise Fitting and Overlap-Driven Adjustment
Authors: Xu Teng , Xu Lijun , Yang Bingwei , Li Xiaolu , Yao Junen
Published: October 2017

Terrestrial laser scanning sensors deliver not only three-dimensional geometric information of the scanned objects but also the intensity data of returned laser pulse. Recent studies have demonstrated potential applications of intensity data from Terrestrial Laser Scanning (TLS). However, the distance and incident angle effects distort the TLS raw intensity data. To overcome the distortions, a new intensity correction method by combining the piecewise fitting and overlap-driven adjustment approaches was proposed in this study. The distance effect is eliminated by the piecewise fitting approach. The incident angle effect is eliminated by overlap-driven adjustment using the Oren–Nayar model that employs the surface roughness parameter of the scanned object. The surface roughness parameter at a certain point in an overlapped region of the multi-station scans is estimated by using the raw intensity data from two different stations at the point rather than estimated by averaging the surface roughness at other positions for each kind of object, which eliminates the estimation deviation. Experimental results obtained by using a TLS sensor (Riegl VZ-400i) demonstrate that the proposed method is valid and the deviations of the retrieved reflectance values from those measured by a spectrometer are all less than 3%.
Combining GIS Applications and Method of Multi-Criteria Decision-Making (AHP) for Landfill Siting in Al-Hashimiyah Qadhaa, Babylon, Iraq
Authors: Chabuk Ali , Al-Ansari Nadhir , Hussain Hussain , Knutsson Sven , Pusch Roland , Laue Jan
Published: October 2017

Landfill siting is a complex process. It is one of the major problems in waste management, where many factors should be taken into consideration when selecting a suitable site for landfill in any given area. At the present time, there are many random waste disposal sites distributed throughout Al-Hashimiyah Qadhaa in Iraq. In this study, the Geographic Information System (GIS) and the Analytical Hierarchy Process (AHP) were used to select the best sites for landfill. The process of selecting sites for landfill in Al-Hashimiyah Qadhaa comprised two steps. First, fifteen different criteria were mapped and incorporated into overlay analyses within GIS software to produce the final suitability index map for the site. The second step comprises the exclusion of unsuitable areas from the final map to simplify identification of the candidate sites for landfill in the study area. The weightings of criteria were identified using AHP, and the weightings of the sub-criteria of each criterion were determined based on multiple factors. In order to accommodate solid waste from 2020 until 2030, two suitable candidate landfill sites were determined which fulfill the required area of 1.013 km2 with areas of 1.374 km2 and 1.288 km2 respectively.
Structural diversity in the host–guest complexes of the antifolate pemetrexed with native cyclodextrins: gas phase, solution and solid state studies
Authors: Ceborska Magdalena , Zimnicka Magdalena , Kowalska Aneta Aniela , Dąbrowa Kajetan , Repeć Barbara
Published: October 2017

The complexation of the antifolate pemetrexed (PTX) with native cyclodextrins was studied. This process, along with the findings gathered for the structurally related folic acid was treated as a model for exploiting host–guest interactions of this class of guest molecules in the gas phase, in solution and in the solid state. Mass spectrometry was employed for the investigation of the architecture and relative gas-phase stabilities of these supramolecular complexes. The mode of complexation was further tracked by 1D and 2D NMR proving the formation of the exclusion-type complex with α-CD and pseudorotaxane inclusion-type complexes with β-, and γ-CDs. UV–vis titrations at pH 7.4 gave association constants for the obtained complexes. The stability of the complexes increases in the series: α-CD/PTX < γ-CD/PTX << β-CD/PTX. The association of PTX with a monomer cyclodextrin equivalent – methyl α-D-glucopyranoside – was investigated for a deeper understanding of the type of host–guest interactions. Solid state studies of PTX/CDs were performed using FTIR–ATR and Raman spectroscopy techniques.