bluuebunny/crossref_metadata_2025 huggingface dataset:
Oropharyngeal Candidiasis in Patients Undergoing Radiotherapy for Head and Neck Cancer: Literature Review
Authors: Zambrano Thaináh Bruna dos Santos , Ramos Solange De Paula , Gavilanes Nora , Almeida Ricardo Sergio
Published: August 2018

AbstractCandidiasis is closely related to patients undergoing head and neck radiotherapy due to the immunosuppressive state, induced xerostomia, mucositis and difficulties in establishing adequate oral hygiene. Therefore, the aim of this study was to discuss the relationship between candidal infections and the radiotherapy of the head and neck region, based on available scientific literature. In order to identify the studies included or considered in this study, a search strategy was carried out for the following databases: SCOPUS, Web of Science and PubMed. Inclusion criteria were publications that addressed key words: Candida spp. of the oral cavity and head and neck cancer. Therefore, this work exposes the necessity for studies relating candidal infections with radiotherapy treatment of the head and neck region.  However, it is possible suggest that colonization and infection by Candida spp. can be increased by radiotherapy. Additionally, it can be suggested that patients irradiated at the head and neck region should be periodically investigated for the presence of pathogenic yeasts in the oral cavity, followed by greater care with oral hygiene and nutrition.Keywords: Candida Spp. Xerostomia. Oral Health. Publications.ResumoA candidíase está intimamente relacionada com pacientes submetidos a radioterapia de cabeça e pescoço devido ao estado imunossupressor, xerostomia induzida, mucosite e dificuldades no estabelecimento de higiene bucal adequada. Portanto, o objetivo deste estudo foi discutir a relação entre infecções por Candida spp. e a radioterapia da região da cabeça e pescoço, com base na literatura científica disponível. Para identificar os estudos incluídos ou considerados neste estudo, foi realizada uma estratégia de busca para os seguintes bancos de dados: SCOPUS, Web of Science e PubMed. Os critérios de inclusão foram publicações que abordavam as palavras-chave: Candida spp. da cavidade oral e câncer de cabeça e pescoço. Desta forma, este trabalho expõe a necessidade de estudos relacionados às infecções por Candida spp. com tratamento de radioterapia da região da cabeça e pescoço. No entanto, podemos sugerir que a colonização e a infecção por Candida spp. pode ser aumentada por radioterapia. Além disso, pode-se sugerir que os pacientes irradiados na região da cabeça e pescoço devem ser investigados periodicamente quanto à presença de leveduras patogênicas na cavidade bucal, seguido de maiores cuidados com higiene bucal e nutrição.Palavras-chave: Candida Spp. Xerostomia. Saúde Bucal. Publicações.
Performance of Floriculture Industry in East Africa: What Lessons can Tanzania Learn from Kenya?
Authors: Mwase Donatha E.
Published: August 2018

In the recent days Sub-Saharan African counties look at floriculture as a viable alternative to boost their foreign earnings through export of cut flowers. However, while the sector is second largest contributor to foreign earnings for Kenya, Tanzania is yet to fully exploit the potential for both production and export of cut flowers. This paper was set with an aim to make comparative assessment of performance of floriculture industries in Kenya and Tanzania. The study relied mainly on secondary data obtained from International Trade Centre (ITC) database, published previous survey reports and several national policies and strategies. The findings revealed that Kenya was performing better than Tanzania in terms of quantity of cut flowers exported to different destinations in the World and in-terms of value of earnings from export of those flowers. It was observed that while the floriculture sector for both countries had been growing in the past nine years, Kenya’s performance was far beyond Tanzania’s. Among the major hurdles to the growth of Tanzania’s floriculture industry included lack of efficient air transportation, absence of a National Horticulture Policy in place, unorganized farming systems without clusters and foreigners domination of the sector. The paper recommended for a number of measures to improve performance of floriculture industry in Tanzania including need to: (a) formulate national horticulture policy to guide expansion of the sector (b)engage in strategic negotiations with big cargo Airline Companies so that they can frequently land at Kilimanjaro International Airport for easy transportation of cut flowers to the different destinations in the world and (c) launch coordinated efforts by experts from the Tanzania’s ministries of agriculture, trade, transportation and finance to draw lessons from Kenya on how to grow floriculture in the country.
Compete or Cooperate: Understanding of the Relationship Levels of Firms within same Industry
Authors: Shaker Fahim
Published: August 2018

This paper tries to address various dimensions of the firm relationship that are competing in the same industry. Competitive strategies play important role for a firm's survival and to achieve sustainable competitive advantage. However, firms can also decide to cooperate with each other through mobilization of resources to ensure mutual benefit and thus promote healthy competition. A strategic dilemma may occur for competing firms to cooperate with other who traditionally believe in competition, profit orientation, and self-interest. This paper tries to address firm level responses and interactions amongst each other in various consequences by  relying on exploratory method of research. Firms competing in the same industry may opt for four different strategic options named as , competition, cooperation, coexistence and coopetition. Through the literature review, different forms of firm level relationships are explained under these four strategic options. This paper argues that cooperation is beneficial and may complement healthy competition amongst competing firms.
 
JEL Classification Code:  L10, L14
Sustainability of Self-Efficacy among Nascent Disable Entrepreneurs: A Case Study on Disable’s Home
Authors: Firoz Farhana , Alam Muntasir
Published: August 2018

The study has focused on practicality of self-efficacy theory, and how it helps to build confidence among the disables in building their career choice as entrepreneurs. For this we chose a case study approach on Disable’s home, which is a non- profit organization to provide support for disables. The study was conducted in two phases. First phase, from disable people’s perspective who were trainees in the Disable’s home. And second, from the Disable’s home’s perspective. Findings of the first phase suggest, in order to sustain self-efficacy with regard to career choice as entrepreneurs, not only institutional support is enough but other additional supports like social, financial, family supports  are important. In the second phase, it was observed that institution needs to be resourceful in order to provide proper support to the disables and embed self-efficacy among them.
 
JEL Classification Code:  M31
Secure Electronic Payment: Proposed method for the growth of E-commerce in Bangladesh
Authors: Islam Md. Monirul , Rashid Harunur , Alam Md. Golam Rabiul
Published: August 2018

The innovations in technologies are changing the social, cultural and economic relationships in a vast variety of ways. Information technology has become a necessary tool for today’s organizations and banking industry is not an exception. Electronic commerce is rapidly growing modern business process in all over the world, but in Bangladesh it is increasing comparatively slower rate. Though Bangladesh was comparatively a late introducer of e-banking but now almost all the banks are providing internet banking to their customers. But what is important is the lack of comprehensive study of the e-payment security covering organizational and customers’ point of view. Considering the importance of secure e-payment to grow up e-commerce in Bangladesh this study was taken up. It was revealed from the survey that the customers’ and service providers main concern was security. E-banking service providers should have to ensure that online banking is safe and secure for every user in all kind of transactions. The Authors also proposed a secure e-payment model in general and on debit card and credit card to bring customers confidence on e-payment and increase the volume of e-commerce in the context of Bangladesh.
Regards and Views toward International Accounting Standards Setting: A Critical Examination and Discussion
Authors: Ahmad Afzal
Published: August 2018

Accounting information is the basis for the stakeholders who take different economic decision time to time by assessing those accounting information reported by the business organization. That’s why; international accounting standard setting committee aims to protect the interest of the stakeholders by formulating a high-quality reporting standard. But this standard setting process is hindered by many external lobbying groups like government, political, economic and corporate group because there are the agency and other problems. This study aims to examine and discuss the theoretical and conceptual frameworks like different approaches and theories like a free market and regulatory approach. Moreover, it is still a debate whether free market or regulatory approach ensures the interest of the stakeholders more. However, this study identifies that standard setting process should be a holistic approach that should protect the interest of not only the stakeholders but also the organization.
Utilization of maternal and child health services among migratory/slum dwellers in Udupi municipality area, Karnataka, India
Authors: Pai Divya V. , Anjum Zari , Kumar Ashwini , Shetty Avinash , Mishra Surabhi , Kumar Uttam , Agrawal Ashita
Published: August 2018

Background: Irrespective of the tremendous efforts made by Government of India the utilization of MCH services continues to be very low among women belonging to lower socio economic status particularly among slum and migratory population. This significantly upsets country’s declining trend of maternal and infant mortality rate. Therefore a study was undertaken to assess the utilization of maternal and child health services among migratory/slum dwellers in a municipality area.Methods: A community based cross- sectional study was conducted for a period of one month among two hundred eligible women of the study population.Results: Study targeted 1200 households in 16 localities and we obtained information from 200 eligible mothers. Amongst them 74% availed antenatal services from government facilities and only 67% were registered in the first trimester. All mothers received antenatal services. Mother and child protection card was not received by 8.5% of women. 86.1% of them had institutional delivery. 13.9% of mothers delivered at home and 10% of the deliveries were unattended or assisted by friends and relatives. JSY benefits were not availed by 55% of the women.41.5% babies delivered had low birth weight. 14.7% of the children were either partially immunized or not immunized at all. Amongst women belonging to target couple 68% were not using any form of contraception.Conclusions: Utilization of Maternal and Child Health services among the migratory and slum dwellers living in the Municipality area is not satisfactory.
The Role of Ceftazidime as a Photosensitizer in Human Erythrocytes Through Oxidative Stress Mechanism
Authors: Mashuri Mashuri , Ruhullah Mustofa , Putera Bayu Diertama , Mega Vicky Pramudinta , Putra Fadillah Alma , Suhartono Eko
Published: August 2018

BACKGROUND: Ceftazidime was known to cause photosensitization reactions. However, how it plays the role remained unclear. In our study, we aim to investigate the photosensitization effect of ceftazidime in erythrocytes via oxidative stress.METHODS: Samples were divided into six different groups: negative control group, positive control group and four experimental groups with 10%, 20%, 30%, and 40% ceftazidime, respectively. The positive control and experimental groups were exposed to ultraviolet (UV)-light for 2 hours. Superoxide radical, malondialdehyde (MDA), carbonyl compounds (CC) and methemoglobin (Met-Hb) levels were then measured.RESULTS: The results showed a significant increased of superoxide radical, MDA, CC and Met-Hb levels in all experimental groups compared to both negative or positive control groups (p< 0.05).CONCLUSION: In conclusion, our study confirmed the role of ceftazidime as a photosensitizer in erythrocytes via the oxidative stress mechanisms.KEYWORDS: ceftazidime, oxidative stress, photosensitizer, photosensitization.
Histomorphometric Evaluation of Allogeneic Transplantation of Bone Marrow Mesenchymal Stem Cells in Azoospermic Mice Model
Authors: Mozafar Ahmad , Mehrabani Davood , Vahdati Akbar , Hosseini Ebrahim , Forouzanfar Mohsen
Published: August 2018

BACKGROUND: Stem cell-based therapy is one of the newest and evolving techniques in reproductive medicine. The aim of this study was to investigate the effect of allogeneic bone marrow mesenchymal stem cells (BM-MSCs) transplantation on the testis of busulfan induced azoospermia in Balb/C mice.METHODS: Eighteen adult Balb/C mice were divided into three equal groups including control, busulfan and busulfan+cell therapy (busul+CT). For induction of azoospermia, busulfan and busul+CT groups received two injections of 10 mg/Kg of busulfan intraperitoneally with 21 days interval. In the cell therapy group 35 days after the last injection of busulfan, cluster of differentiation (CD)90+/CD34-/CD45- BM-MSCs were injected into the efferent duct of testis. Eight weeks after the BM-MSCs therapy, mice were sacrificed and tissues were taken for histological and histomorphometric evaluations.RESULTS: In busul+CT group, cellular and total diameters and cellular and cross-sectional areas significantly increased in comparison to busulfan group (p˂0.001), but there were no significant differences between busul+CT and control group (p˃0.05). Numerical density and tubular count per area unit in busul+CT and control groups were significantly less than busulfan group (p˂0.001), but there were no significant difference between busul+CT and control group (p˃0.05). The luminal diameter and area showed no significant change in all groups (p˃0.05). In busul+CT group, spermatogenesis index significantly increased when compared to busulfan and control groups (p˂0.001 and p˂0.05, respectively).CONCLOSION: Histomorphometric findings showed CD90+/CD34-/CD45- BM-MSCs transplantation on the testis of busulfan-induced azoospermic in Balb/C mice recovered spermatogenesis.KEYWORDS: mesenchymal stem cell, cell therapy, azoospermia, busulfan, mouse
Caffeic Acid Inhibits RANKL and TNF-α-induced Phosphorylation of p38 Mitogen-activated Protein Kinase in RAW-D Cells
Authors: Sandra Ferry , Ketherin Ketherin
Published: August 2018

BACKGROUND: Caffeic acid inhibits osteoclastogenesis by downregulating expression of Cathepsin K and Nuclear Factor of Activated T cells (NFATc)1, as well as inhibiting activity of Nuclear Factor kB (NFkB). Meanwhile TNF Receptor-associated Factor (TRAF)6 was not influenced by caffeic acid. In order to investigate further caffeic acid's mechanism in inhibiting osteoclastogenesis, regulation of caffeic acid on p38 Mitogen-activated Protein Kinase (MAPK) was investigated.METHODS: RAW-D cells were pretreated with/without caffeic acid and treated with/without 20 ng/mL RANKL and 1 ng/mL TNFα for 0.2, 1, 6, and 12 hour. Tartrate Resistant Acid Phosphatase (TRAP) staining was performed. Then, western blot analysis was performed to detect p38 MAPK and phosphorylated-p38 MAPK. Resulted protein bands were quantified and statistically analyzed.RESULTS: Under induction of 20 ng/mL RANKL and 1 ng/mL TNF-α, RAW-D cells were successfully differentiated into TRAP+ osteoclast-like polynuclear cells. Under treatment of 20 ng/mL of RANKL and 1 ng/mL of TNF-a for 0.2 or 1 hour, significant (p=0,000, T test) increment of phosphorylated p38 MAPK was observed as compared with control. Pretreatment of 10 μg/mL caffeic acid significantly (p=0.000, T test) suppressed the 20 ng/mL of RANKL and 1 ng/mL of TNF-a-induced phosphorylation of p38 MAPK.CONCLUSION: RANKL and TNF-a are potent osteoclastogenesis inductors in RAW-D cells, meanwhile caffeic acid could inhibit the RANKL and TNFa-induced osteoclastogenesis through p38 MAPK.KEYWORDS: caffeic acid, osteoclastogenesis, RANKL, TNF-a, p38, MAPK, RAW-D cells
Influencia Del Comité De Auditoría En El Desempeño Financiero Organizacional, En Empresas Mexicanas Cotizadas (2010-2014)
Authors: Jiménez Sergio Demetrio Polo , González Eleazar Villegas , Alvarado Martha Jiménez , Benítez C. Daniela Martín
Published: August 2018

The purpose of this paper is to know the level of compliance with corporate practices related to the audit function, contained in the Code of Best Corporate Practices, issued by the National Banking and Securities Commission and influence on organizational financial performance (specifically on financial profitability), for this, a sample of 405 questionnaires of best corporate practices, belonging to 125 non-financial companies, are listed on the Mexican Stock Exchange during the period, 2010-2014. The results of the application of the linear regression model, could allow us to affirm that the Audit Function (INDEX_FA), increases the financial profitability of the organizations, which is a great success on the part of the Mexican regulators.
Course Recommendation Mechanism Based on Content Recommendation Method – Illustrated by the Example of “NetEase Cloud Classroom”
Authors: Tan Min , Wu Maoguo
Published: August 2018

This paper analyzes NetEase Cloud Classroom in various aspects, including development and business environment of MOOCs, technological maturity, and the algorithm of the recommendation model and its feasibility. Among these aspects, this paper mainly gives a detailed analysis and explanation of the content-based course recommendation. The technology of course recommendation is relatively mature at present. Meanwhile, the content-based recommendation mechanism is also proved to be feasible to some extent. However, the drawbacks of the recommendation mechanism itself can still bring risks and restrictions to the sustainable development of NetEase Cloud Classroom.
Incidencia De Los Aspectos Psicosociales En La Deserción De Los Estudiantes Universitarios
Authors: Murillo María Guadalupe Escobar , Alfonso Arellano Díaz Mario , Armando Rodríguez Pillajo Lucio , Chunata Nanci Margarita Inca
Published: August 2018

This paper focuses on determining the incidence of the psychosocial aspects of the dropout of students from the School of Marketing at the School of Business Administration of the Higher Polytechnic School in Chimborazo. In this study, the dependent variable include Psychological, Socioeconomic aspects, and its environment. In the dependent variable, the problems of the students, higher education, and social problems were considered. The research was a bibliographic and field research. It was, therefore, developed within the critical and qualitative paradigms. This is attributed to the fact that a dynamic reality was assumed for the diagnosis, analysis, and determination of results. For the collection of data, a survey validated by academic peers was used and executed with a data collection plan for 186 students from first to sixth level (27 teachers and 2 authorities). The data obtained was submitted to a data processing plan, and the analysis and interpretation of the data was later performed. Finally, each psychosocial aspect was submitted to a statistical test which shows that the university desertion has multi-causal origin. It also highlights that the most recurrent have to do with the psychosocial factors that affects the students.
The Relationship Between Psychological Empowerment and Creative Performance of Employees: Mediating Effect of Job Satisfaction in International Non-Governmental Organizations
Authors: Ayoub Dina , Al-Akhras Dania , Na’anah Ghalia , Al-Madadha Amro
Published: August 2018

The aim of this study was to examine the relationship between psychological empowerment and creative performance through the mediating effect of job satisfaction in the International Non-Governmental Organization’s (INGO’s) context in Jordan. In accomplishment of this, an online questionnaire was distributed to a random representative sample of INGO’s employees working at Jesuit Refugee Service Jordan. Data were collected from 125 workers who are diverse in their gender, age, educational level, work experience and hierarchical position. Additionally, SPSS and AMO statistical software were used in order to read out the results of the filled out questionnaires. Moreover, Correlation Matrix, Multiple Regression Analysis and Mediation Analysis Process statistical tools were adopted in order to validate the proposed relationship. Sequentially, the results of the analysis validated the proposition that psychological empowerment is correlated significantly to the creative performance of employees through the mediating effect of job satisfaction.
Sustainable Management of Household Garbage- Status of Citizens behavior and participation A Case Study of Khenifra region – Morocco
Authors: Driss Elhamdouni , Abdelkrim Arioua , Baaddi Aba , Ismail Karaoui , Kamal Ait Ouhamchich , Fatiazahrae Elfiraoui
Published: August 2018

Like the other Moroccan territories, Khenifra region faces many problems in household waste management, due to produced waste quantities, the insufficient infrastructure and the low level of environmental education. Khenifra region contain a diversified and fragile natural environment. In this work, we used the social approach that aims to diagnose the current state of waste management in the study area and in order to propose appropriate solutions for a successful management, as results, the existence of several deficiencies and constraints in the daily operations of collection and landfilling. Surveys and field visits have been carried out showed that the human and material resources used in the west management operation are not sufficient and not respect the environmental conditions. Facing these constraints require, an effective strategy for management of household waste in this territory has been developed to ensure a better collect and treatment. Thus, our proposed strategy cannot succeed without population involved, it requires collaboration between municipalities, delegated companies and citizens as well.
¿Qué entienden los profesores chilenos por pensamiento crítico?
Authors: García-Huidobro Matías Darraidou , Lozic Pavez Maria Karina , Galdames Poblete Sergio
Published: August 2018

Este artículo reporta una investigación cuyo objetivo fue explorar 1) la concepción de pensamiento crítico que un grupo de profesores chilenos de lenguaje y comunicación tiene y 2) las prácticas que estos implementan para promoverlo. Con una metodología cualitativa y un enfoque interpretativo, serealizaron seis entrevistas semiestructuradas a profesores de distintos contextos educativos. Todos los participantes consideraron que el pensamiento crítico es un elemento fundamental en el desarrollo de los aprendizajes de los estudiantes. En cuanto a las prácticas pedagógicas para promover el pensamiento crítico en el aula, los participantes manifestaron ciertas limitaciones en un contexto pedagógico desfavorable que está centrado en resultados académicos asociados a las pruebas estandarizadas locales.
Síntesis, actividad antibacteriana e interacción del ADN con complejos de inclusión entre compuestos lantánidos y β-ciclodextrina
Authors: Polo Cerón Dorian , Mayor-Rivera Angélica María , Aragón-Muriel Alberto
Published: August 2018

En este trabajo se han sintetizado complejos de lantánidos a partir de los derivados cloruros de La(III), Ce(III), Sm (III) e Yb(III) con ligandos cinamato, presentando coordinación bidentada entre el grupo carboxilo del ligando y el metal lantánido. Estos compuestos se utilizaron como huéspedes de la β-ciclodextrina con el fin de obtener complejos de inclusión mediante el método de co-precipitación, utilizando N,N-dimetilformamida como disolvente. Los productos de inclusión obtenidos fueron caracterizados mediante espectroscopia IR-ATR, Raman, UV-vis, RMN 1H, RMN 13C, DRX, TGA-DSC, análisis elemental y complexometría con EDTA. Se realizaron pruebas de actividad antibacteriana empleando 6 cepas ATTC (S. aureus ATCC 25923, S. aureus ATCC 29213, E. coli ATCC 25922, P. aeruginosa ATCC 27853, S. Typhimurium ATCC 14028 y K. pneumoniae ATCC BAA-2146) mediante el método de microdilución con caldo Mueller-Hinton; los resultados de actividad biológica para los complejos lantánidos permitieron evidenciar el efecto sinérgico entre el catión lantánido y el ligando cinamato. Igualmente, para los complejos de inclusión se observó una disminución de la concentración mínima inhibitoria (CMI) respecto a los complejos lantánidos iniciales. Los resultados obtenidos con el ADN de timo de ternera y el ADN plasmídico pBR322 permiten proponer una interacción electrostática entre los complejos evaluados y la estructura molecular del ADN.
Genotoxicidad en linfocitos humanos inducida por extractos de durazno, Prunus persica cultivados en pamplonita Norte de Santander
Authors: Yañez Luis Fabián , Quijano Parra Alfonso , Meléndez Gélvez Iván
Published: August 2018

El durazno es la segunda especie frutal de mayor importancia después del manzano, en las rosáceas. Los pesticidas son considerados como uno de los principales factores de contaminación del medio ambiente; como es conocido son ampliamente utilizados para mejorar la producción de alimentos en la agricultura y  para el control de plagas y vectores de enfermedades; muchos han sido clasificados como cancerígenos, porque inducen daño en el material genético. En este trabajo se determinó la genotoxicidad producida por extractos de durazno (Prunus pérsica (L.)Batsch) cultivados en el municipio de Pamplonita, Norte de Santander. El ensayo cometa fue utilizado para la evaluación de  la actividad genotóxica. Para la detección de residuos de pesticidas, se usó cromatografía de gases µECD.  Los resultados indican que el extracto de durazno induce lesiones en el ADN de linfocitos humanos, que varían de acuerdo a la dosis del extracto; por cromatografía, se detectaron pesticidas como endosulfan II  y el Beta BHC, que pertenecen a la familia de los organoclorados. Dado que el durazno es un producto de exportación y de alto consumo en nuestra región, la ingesta de este podría convertirse en un factor de riesgo para la población.
Modelo de capacidade absortiva e inovação na interação U-E
Authors: Engelman Raquel , Schreiber Dusan
Published: August 2018

O objetivo deste estudo é analisar como a relação entre universidades e empresas influencia a capacidade absortiva e, portanto, a competitividade das firmas. O trabalho foi realizado com base em estudo de casos múltiplos, com três empresas sediadas na incubadora tecnológica da Universidade Feevale, situada no sul do Brasil. A análise dos dados foi feita à luz do modelo ACAP de Zahra e George (2002). Constatou-se que as diferentes formas de pesquisa e a utilização de novos conhecimentos foram cruciais para a diferenciação das empresas. Supõe-se que a relação universidade-empresa pode influenciar a capacidade de absorção e da competitividade de todas as firmas e que a obtenção e manutenção de vantagem competitiva está diretamente relacionada tanto com a ACAP realizada, através da inovação e desenvolvimento de produtos, quanto com a ACAP potencial, através da flexibilidade na reconfiguração dos recursos básicos. O modelo ACAP serviu de modo significativo para analisar a capacidade de adquirir conhecimento e de transformá-lo em inovação.
A pobreza multidimensional em Salvador diminuiu? Evidências a partir da abordagem espacial
Authors: Santos Eli Izidro dos , Barreto Ricardo Candéa Sá , Carvalho Ícaro Célio Santos de
Published: August 2018

Este trabalho teve como objetivo analisar a pobreza multidimensional nos bairros de Salvador. No cálculo do Índice de Pobreza (IP), foram consideradas, além da renda, outras variáveis que igualmente representam privações dos cidadãos. Os bairros foram organizados em rankings de pobreza que, por comparação com o IDH, se mostraram consistentes com um estudo espacializado da pobreza na capital baiana, além de evidenciar uma redução de 59,91% entre 2000 e 2010. Também se encontrou concentração de baixa e de alta pobreza em diversas áreas do município, principalmente na zona norte. A utilização de um modelo econométrico espacial apontou os determinantes da condição de pobreza para os anos de 2000 e 2010, cuja influência foi negativa para a renda média e para a longevidade, enquanto a mortalidade infantil, o analfabetismo e a desigualdade de renda apresentaram influência positiva.
AKUNTANSI, KEKUATAN, PENGETAHUAN: PERAN AKUNTANSI DALAM MEMBANGUN PERADABAN
Authors: Kurrohman Taufik , Maradonna Agus Freddy
Published: August 2018

Paradigma new accounting history dalam studi sejarah akuntansi umumnya mengkritisi pendekatan yang digunakan oleh traditional accounting history yang dikatakan bersifat ahistoris dan antik (Sukoharsono, 1998a). Dikatakan ahistoris karena sejarah akuntansi ditulis dengan sudut pandang masa kini, dimana sejarah akuntansi cenderung disajikan secara kronologis dengan perlahan-lahan menampilkan kebenaran masa kini. Dan dikatakan antik karena sejarah akuntansi terkonsentrasi pada penjelasan mengenai “apa” yang terjadi di masa lalu bukannya menjelaskan “bagaimana” dan “mengapa” akuntansi berpengaruh terhadap kehidupan masyarakat (Stewart, 1992 dalam Sukoharsono, 1998a). Paradigma new accounting history memandang akuntansi tidak semata sebagai peralatan teknis pencatatan transaksi melainkan sebagai suatu kekuatan dan pengetahuan (power and knowledge) yang dapat membentuk perilaku manusia dalam suatu kelompok masyarakat, yang pada akhirnya menjadi dasar bagi berdirinya suatu peradaban.

Kata kunci: new accounting history, Foucauldian, power-knowledge, peradaban
PENGARUH BESARAN PERUSAHAAN, FINANCIAL LEVERAGEDAN NET PROFIT MARGIN (NPM) TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA
Authors: Maharani Bunga
Published: August 2018

The aim of this study isto examine the influence of company’s characteristics toward income smoothing practice among listed basic and chemical companies at Indonesia Stock Exchange. The factors being examined were size of the company, company’s financial leverage ratios, and company’s net profit margin ratios. Index Eckel is used to determine the income smoothing practice. The object of income smoothing in this study is the net profit of the company. The study was using 61 basic and chemical companies listed in Indonesia Stock Exchange, with a period between 2003-2005. The hypothesis was tested using Multiple Linier Regression. Both t-test and F-test have also been used to test the significance of the study hypothesis. The result of this study showed that some of basic and chemical companies listed at Indonesia Stock Exchange were committed to income smoothing practice. Multiple Linier Regression showed that both partially and simultaneously, size of the company, company’s financial leverage ratios, and company’s net profit margin ratios didn’t prove to have a significant influence on income smoothing.

Keywords: size of the company, financial leverage, net profit margin, income smoothing
IMPLEMENTASI TIME DRIVEN ACTIVITY BASED COSTING (TDABC) PADA USAHA KECIL MENENGAH (UKM) TAPE HANDAYANI 82 BONDOWOSO
Authors: Oktavia Deni
Published: August 2018

Firms need to assess the competitive advantage by determining the strategic advantages. TDABC is an instrument to achieve operational improvements in practice, reducing non value added activities and merge similar activities into one place. The objectives of this research is to calculate using the time driven activity based costing ( TDABC ) method on Tape Handayani 82 Small and Medium Enterprises ( SMEs ) in Bondowoso Regency.

This study is a qualitative research. Design of qualitative methods is general, flexible, and thrives in the process of research. Researchers involve directly in order obtaining as much information. One focus of qualitative research is a phenomenon that can only be explained and cannot be measured, and the phenomenon observed by researchers in the field.

Object of study is the Tape Handayani 82 SME that engaged in tape industry. Selections of the research object because tape is typical of the Bondowoso. Tape has relatively high market share, but in efficiency of time management, activities undertaken, not in accordance with time -driven activity-based costing concepts. Data collection methods used in this qualitative approach. This step is done by directly observe and conduct interviews with employer and owner who do day-to- day business activities especially financial.

Recognition of cost of tape products show too low. As for the fuel smoked tape, tape, dodol and suwar suwir show the company recognize higher. Calculations with TDABC provide more accurate information related to the consumption cost. The result can be used to revise cost product.

Added analysis of the activities does by identifying, preparing and evaluating activities description. The analysis identifies what activities are done, how many people who carry out these activities, the time and resources necessary to do the activity. TDABC analysis indicates that Tape 82 Handayani is not efficient yet. 70 % is still idle capacity so it is necessary to create added value activity. Idle capacity led to increased costs or consumes resources costs that are not necessary.

Keywords: TDABC, activity, poduct cost, tape
PERSEPSI MENGENAI WAJAR DAN BENAR DALAM PENYAJIAN LAPORAN KEUANGAN ENTITAS SYARIAH
Authors: Hisamuddin Nur , Pricilia Eka Ayu Hilda
Published: August 2018

Presentation of financial statement from a Shariah entity is an accountability form which made by the entity to be informed the stakeholders-were associated to the entity. This study aims to find out the perceptions of the parties-were associated to shariah accounting or shariah entity about fair dan true in financial statement presentation of shariah entity. This study is a qualitative research with descriptive data and triangulation analysis. The kind of data in this study is primary data which get from direct interview. The result of this study show that there are some senses about using fair and true terminology, which in compilate and present a financial statement for shariah, fair and true must be used together in order to obtain information that fit with event based on agreement, without manipulation information, and without disobeying the rule of Allah SWT. It was shown by the perceptions from the informants in research proccess. This study can be the refference for standard maker in repairing the existence standard or for academicians, practicians, and Islamic teachers as the first step to re-examine the existence standard.

Keywords: Perception, presentation, financial statement, shariah entities, fair, true.
MODEL PEMBIAYAAN SALAM PADA PETANI SINGKONG DAN USAHA KECIL BERBAHAN SINGKONG DI KABUPATEN JEMBER
Authors: Roziq Ahmad , Hisamuddin Nur , Wahyuni Nining Ika , Purnamawati Indah
Published: August 2018

Penelitian ini bertujuan untuk mengetahui dan menganlisis (1) bagaimana pelaksanaan dan permaslahan operasionalisasi pembiayaan salam pada petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong; (2) apa saja faktor-faktor yang menjadi kendala ketidakberhasilan dan faktor-faktor pemacu keberhasilan pembiayaan sistem salam dan (3) bagaimana model pembiayaan sistem salam yang sesuai dengan karakteristik petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong. Jenis penelitian yang akan digunakan adalah penelitian kualitatif exploratory   yang  akan dilaksanakan di wilayah Kabupaten Jember. Jenis data yang digunakan adalah data primer dan sekunder diolah dan dianalisis dengan menggunakan metode triangulasi data. Hasil penelitian menemukan bahawa tidak ada pembiayaan salam yang diperoleh petani singkong baik dari industri/usaha  tape, keripik singkong maupun tepung singkon, di lembaga keuangan syariah seperti  Bank Syariah Mandiri, Bank Muamalat, BPR Syariah ASRI Madani Nusantara maupun BMT Sidogiri. Permasalahan yang dihadapi petani singkong adalah kekurangan modal, kesulitan memasarkan dan rendahnya kualitas singkong pada saat musim hujan, gagal panen, serangan hama penyakit, waktu stock dan naik turunnya harga serta lamanya periode produksi mulai tanam sampai dengan panen. Permasalahan yang akan dihadapi dalam pelaksanaan operasionalisasi pembiayaan sistem salam adalah tidak ada modal yang digunakan untuk membayar uang tunai dimuka, adanya risiko hilngnya modal, karakter tidak baik atau hasil panen di jual ke pihak lain karena adanya kenaikan harga. Model pembiayaan salam pada petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong mungkin bisa dilakukan adalah pembiayaan salam pararel dengan models isthisna cara memodifikasi cara pembayaran seperti pembiayaan murabahah.   Kata Kunci: pembiayaan, salam, salam pararel, lembaga keuangan syariah
MODIFIKASI PEMBIAYAAN SALAM DAN IMPLIKASI PERLAKUAN AKUNTANSI SALAM
Authors: Ningsih Wiwik Fitria
Published: August 2018

Tinjauan teoritis ini bertujuan untuk membangun solusi untuk menjadikan akad salam sebagai salah satu produk pembiayaan yang applicable, bankable, serta marketable untuk diterapkan di industri perbankan syariah. Hasil dari tinjauan teoritis ini menunjukan bahwa masalah tidak diterapkannya akad salam diperbankan syariah diantaranya adalah; (1) Kekhawatiran pihak bank atas kecurangan atau gagal panen petani; (2) Resiko yang melekat pada akad salam cukup besar; (3) Kurangnya sosialisasi mengenai akad salam terhadap petani. Dengan adanya permasalahan tersebut, perlu adanya membangun solusi untuk menjadikan akad salam sebagai salah satu produk pembiayaan yang applicable, bankable, serta marketable untuk diterapkan di industri perbankan syariah. Dengan melakukan modifikasi yang diharapkan dapat mengeliminasi permasalahan yang melekat pada akad salam yaitu; (1) Mendirikan bank pertanian; (2) Memberikan sosialisasi dan edukasi kepada petani; (3) Sistem pembayaran akad salam dengan pilihan sistem tunai atau diangsur; (4) Besarnya piutang petani bukan sebagai dasar harga perolehan hasil panen Dengan beberapa solusi yang dibangun tersebut dalam memodifikasi akad salam, maka implikasi terhadap perlakuan akuntansi yaitu; Akuntansi untuk pembeli; Pengakuan piutang salam diakui pada saat modal dibayarkan kepada penjual, namun besarnya piutang bukan sebagai dasar besarnya harga beli pihak bank, tapi sebagai pembayaran uang muka. Harga perolehan ditentukan setelah diketahui hasil panen pihak petani.
ANALISIS HUBUNGAN ANTARA ENTERPRISE RESOURCE PLANNING DENGAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA SEKTOR PERBANKAN
Authors: Puspandoyo Teguh
Published: August 2018

Development of information technology in the sector of accounting has been think out an integrated system called Enterprise Resource Planning (ERP). In Indonesia, this system has been adopted by some commercial banks. This paper discusses the relationship between ERP with the effectiveness of internal controls through the case study on the banking sector. This is done because of the discovery of the problem regarding the number of cases of fraud and bank percing caused by weak internal controls, although some banks have implemented ERP that one of the benefits is to increase the effectiveness of internal control. The purpose of this paper is to provide evidence related to previous studies that comes from the journal of information systems and accounting journals related to ERP implementation and internal controls. Data collection method in this paper is the study of the documentation from the accounting literature and information systems. From the analysis, there are five factors that play a role similar in the success of the implementation of the ERP system and increase the effectiveness of internal controls. The solution to overcome the problem of internal controls in the banking sector which is using the five critical success factors above coupled with the strengthening of the role of the Internal Audit Unit. The final conclusion is that the factor of leadership support, employees, business processes, employee education, corporate management, and strengthening the role of Internal Audit can improve the effectiveness of internal control of a bank that has implemented ERP.
ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY
Authors: Titania T -
Published: August 2018

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails.
PENGARUH PERATAAN LABA BERDASAR MANIPULASI AKTIVITAS RIEL TERHADAP PERSISTENSI LABA (Analisis Terhadap Laporan Keuangan Interim)
Authors: Wahyuni Nining Ika
Published: August 2018

By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence. This research hypothesized that income smoothing based real activities manipulation has positive effect to the earning persistence.

This study investigates three types of real activity manipulation: abnormal cash flow operation, abnormal discretionary expense, and abnormal production cost. Real earning management is measured by summing the standardized of the three proxies. The numbers of companies that serve as a sample according to the criteria is consist of 63 in research period from 2004 to 2008. From this number, samples which are included into income smoothing criteria based on Eckel Model consist of 26 firms. Data were collected with purposive sampling method. The hypothesis was tested with regression.

This research failed to support the hypothesis. Further, the result shows that income smoothing via real earning manipulation negatively affect the earning persistence.

Keywords: Real Earning Management, Income Smoothing, Earning Persistence.
PENGARUH COMPUTER ANXIETYTERHADAP KEAHLIAN KARYAWAN DALAM MENGGUNAKAN KOMPUTER
Authors: Effendy Arlin , Restuti­ Mi Mitha Dwi
Published: August 2018

Computer application technology is used by the company to supported the company’s daily operation, to got efficiency and effectiveness on the operation, and to got profit in long term. For some people, they had an anxiety with the growth of the computer’s technology.

The purpose of this study was to find the empirical evidence, whether computer anxiety had an effect on computer proficiency or not. Computer anxiety is tendency of someone when she/he got a problem, anxious or afraid in using computer technology. This study used Computer Anxiety Rating Scale (CARS) wich developed by Heissen et. al and Computer Self-Efficacy Scale (CSE)that developed by Murphy et. al.

The data findings indicated that computer anxiety had negatif correlation with computer proficiency. It meant that if the employee had computer anxiety, his/her computer proficiency is indicated as low. This finding was consistent with the similar research conducted by Sudaryono and Astuti (2005).

Keywords: computer anxiety, computer proficiency
ANALISIS PERBANDINGAN PENILAIAN KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA
Authors: Ekaningsih Lely Ana Ferawati
Published: August 2018

Tujuan penelitian ini adalah 1) untuk menguji perbandingan dan perbedaan EVA, MVA dan Rasio-rasio Profitabilitas dalam penilaianKinerja keuangan Perusahaan antara Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesiadan 2) menganalisis penilaian kinerja keuangan perusahaan yang paling baik antarakelompok Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesia.Sampel penelitian diambil dengan menggunakan purposive sampling dan diperoleh 125perusahaan manufaktur dan 80 perusahaan non manufakturyang listed di BEI dengan periode penelitian 2006-2008. Penelitian ini menggunakan Multiple Analysis Of Variance/MANOVA untuk menghitung pengujian signifikansi perbedaan rata-rata secara bersamaan antara kelompok perusahaan manufaktur dan non manufaktur untuk dua atau lebih variabel tergantung.Hasil pengujian MANOVA menunjukkan bahwa dari variabel yang diteliti menunjukkan bahwa ada perbedaan antara variabel OPM, ROA, dan ROS antara perusahaan manufaktur dan non manufaktur. Sedangkan variabel EVA, MVA, ROE, dan EPS secara univariat variabel tidak signifikan dan tidakberbeda antara perusahaan manufaktur dan non manufaktur.

Dari hasil perhitungan Statistik Deskriptif menunjukkan bahwapenilaian kinerja keuangan perusahaan yang paling baik antara kelompok perusahaan manufaktur dan non manufaktur di BEI untuk variabel EVA, MVA, OPM, ROA, ROS terdapat pada perusahaan non manufaktur. Sedangkan variabel EPS yang paling baik adalah terdapat pada perusahaan manufaktur.

Kata Kunci: EconomicValue Added, Market Value Added, Rasio Profitabilitas, Operating Profit Margin, Return On Asset, Return On Equity, Earning Per Share, Return On Sales
MOTIVASI BERBISNIS ONLINE SECARA RESELLER PADA MAHASISWA PROGRAM STUDI PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS JEMBER
Authors: Wahyu Permatasari Lenia , Kantun Sri , Widodo Joko
Published: August 2018

Persaingan kerja yang semakin ketat memotivasi seseorang untuk melakukan aktivitas bisnis, salah satunya dengan berbisnis online secara reseller. Bisnis online secara reseller kini sudah banyak dilakukan oleh masyakat dari berbagai lapisan termasuk mahasiswa Program Studi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan. Penelitian ini bertujuan untuk mendeskripsikan motivasi berbisnis online secara reseller pada mahasiswa Program Studi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan. Penentuan lokasi penelitian menggunakan metode purposive area yaitu di Program Studi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan. Penentuan subjek penelitian menggunakan metode purposive yaitu 3 orang mahasiswa Program Studi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Jember yang berbisnis online secara reseller sebagai informan utama dan 6 orang informan tambahan yaitu 1 orang pelanggan dan 1 orang anggota keluarga dari masing-masing tiap informan utama. 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 motivasi berbisnis online secara reseller dalam penelitian ini terdiri dari motivasi intrinsik dan motivasi ektrinsik. Motivasi intrinsik terdiri dari motivasi memenuhi kebutuhan material, menjalin hubungan antarpersonal dan pengembangan diri. Motivasi ekstrinsik terdiri dari dukungan keluarga dan pengaruh lingkungan. Dari beberapa motivasi tersebut, motivasi memenuhi kebutuhan material bukanlah prioritas utama mahasiswa menggeluti bisnis online secara reseller ini.