bluuebunny/crossref_metadata_2025 huggingface dataset:
Discovering Concept-Space to Improve Student Experience and Teaching in Design Projects
Authors: Foley David
Published: November 2022

Design is an art that combines technical challenges, learning and creativity. The activity is challenging for many students, who struggle to frame and understand the complexity of their project. To add to the challenge, the work done and the vision in the team is only partially shared. Unsurprisingly, it is hard to teach.
This paper presents concept-space; a novel way to build and organize design information, from problem understanding to solution elaboration and validation. It is conceived as both an efficient workspace and a graphical communication medium to help process the complex and fuzzy nature of design. This study uses a SoTL approach to evaluate concept-space when used in multidisciplinary capstone design projects. Final questionnaires and focus groups with 26 students and 6 teachers were used to collect data after using concept-space for a full semester. The study provides strong support that concept-space is a serious asset to help students learn design and to help teachers teach design.
EXPLORING ENGINEERING CREATIVITY AND STUDENT EXTRACURRICULAR EXPERIENCES: A REVIEW OF THE LITERATURE
Authors: Smith Hannah , Strong David
Published: November 2022

There is a noted disparity between the open-ended problem solving skills required of engineers, and the creative thinking skills possessed by graduating engineering students. Barriers to creativity exist, often grounded in students’ difficulty with an open-minded approach and a lack of internal motivation to engage in creative thinking. 

Extra-curricular activities (particularly the creative and performing arts) could be viewed as opportunities for students to incrementally combat fears that hinder creative thinking. Are students involved in certain extra-curricular activities more confident in their capacity to successfully engage in creative thinking or problem solving? 

There is limited research literature regarding the potential relationship between creative arts activities and creativity in engineering students. A thorough understanding of this relationship could provide a means to build confidence in creative ability throughout undergraduate engineering, improving the intrinsic motivation of a student to engage in creative thinking.
ADVANCING ENGINEERING EDUCATION TOWARDS DESIGN FOR SUSTAINABLE DEVELOPMENT AT THE UNIVERSITY OF MANITOBA: INITIAL ASSESSMENT
Authors: Adobea Mante Afua , Friesen Marcia , Atamanchuk Kathryn
Published: November 2022

This study is part of an on-going project designed by the NSERC Chair in Design Engineering for Sustainable Development and Enhanced Design Integration at the Price Faculty of Engineering, University of Manitoba. In this paper, findings on how educators are advancing engineering education towards design for sustainable development at the University of Manitoba is presented. A faculty-wide-survey and a follow-up one-on-one conversation were used to gather information from educators on incorporating sustainable development design fundamentals, which were framed around the United Nations Sustainable Development Goals (UN-SDGs) in their undergraduate courses. The findings showed that the level of engagement with the current call to shift from the existing “traditional engineering systems” to one of sustainability is still in early stages. Educators who are actively engaging with the subject matter indicated that the level of difficulty of incorporating sustainable development design fundamentals into their courses depends on the nature of the course. Courses that are designed to address environmental and/or societal issues were perceived by educators as a natural fit. For technical courses, educators were intentional about integrating sustainable development design fundamentals.  Yet, educators expressed difficulties due to lack of resources addressing sustainable development concepts relevant to the specific subject areas or lack of means to assess students’ work with respect to social equity and environmental stewardship. Consequently, there is a natural tendency towards the economic viability of designs with less emphasis on social equity and environmental stewardship. Also, educators suggested the need for capacity building to help better understand this paradigm shift and equip them to advance engineering education towards sustainable development. Based on the findings, the Chair organized a capacity-building workshop for educators on “Technological Stewardship” facilitated by the Engineering Change Lab to assess the opportunities of the engineering community and view their practice through this lens. The authors of this paper participated in the workshop and they have shared their gained perspectives on the subject.
A REVIEW OF HOW LIFELONG LEARNING IS PLANNED AND ENACTED IN CANADIAN ENGINEERING PROGRAMS
Authors: Dawe Nikita , Romkey Lisa , Bilton Amy , Khan Rubaina
Published: November 2022

Lifelong learning is a vital competency for navigating contemporary industry and society. Canadianengineering programs are expected to instill lifelong learning in students by the time they graduate. While lifelong learning initiatives, interventions, and assessment instruments are often proposed, there is no clear consensus on how the graduate attribute should be addressed at the program level. As a first step towards a possible consensus, this research investigates how the lifelong learning graduate attribute is operationalized in Canada. By reviewing indicator definitions and scholarly research, we answer three questions: 1) How do different engineering programs in Canada define lifelong learning in terms of knowledge, skill-based, and attitudinal indicators? 2) How do different engineering programs in Canada enact content, pedagogy, and assessment to influence the development of lifelong learning in students? and 3) How does this compare toconceptualizations of lifelong learning in the broader education literature? This review found different interpretations of the CEAB definition of lifelong learning: some institutions emphasize self-directed learning skills, including identifying and addressing knowledge gaps, while few emphasize attitudes such as curiosity and commitment to lifelong learning. Many Canadian instructors are taking steps to address lifelong learning in their teaching practices, but deliberate teaching and assessment of lifelong learning across programs is rare. Compared to lifelong learning frameworks in the broader literature, Canadian programs appear to emphasize lifelong learning skills and some metacognitive knowledge over attitudes. Skills are likely easier to defineas indicators and assess, but it is unclear whether a focus on skills leads to an internalized lifelong learning orientation.
The substantiation of the composition of a medical pencil for the prevention and treatment of diseases of the skin and the red border of the lips
Authors: Nesteruk T. M. , Polovko N. P.
Published: November 2022

Aim. To substantiate the composition of the product for the prevention and treatment of diseases of the skin and the red border of the lips in the form of a medical pencil.
Materials and methods. When developing the composition of a medical pencil the study objects were samples containing corn oil or the oil extract from a mixture of the medicinal plant raw material, cocoa butter, such waxes as beeswax, carnauba, candelilla, and lanolin, paraffin in various ratios, as well as the mango extract. The medical pencilcomposition was substantiated based on the results of determining the organoleptic, sensory (consumer) and physicochemical properties (melting point, hardness, spreadability and adhesion (stickiness) of the smear).
Results and discussion. The results of the study shown that the hardness and melting point of pencils increased with an increase in the content of sealants, primarily beeswax and carnauba wax, and paraffin. An increase in the content of these components reduced the spreadability and adhesion of the base. Cocoa butter and lanonin in thecomposition of the base improved the adhesion and spreadability of the pencil, but did not provide the necessary hardness of the product. Based on the results of the study of physico-chemical and consumer properties, the bases, which included the mango extract and the oil extract from a mixture of the medicinal plant raw material (sage leaves,eucalyptus leaves, marigold flowers, chamomile flowers), were chosen. It was shown that the introduction of extracts slightly increased the melting point and hardness of the base and reduced the spreadability of the pencil.
Сonclusions. Based on the results of studying the melting point, hardness, spreadability and adhesion the composition of the wax-fat base has been chosen. The effect of the oil extract of a mixture of the medicinal plant raw material and the mango extract on the properties of the pencil base has been determined. According to the results of our research, the composition of a medical pencil for the prevention and treatment of infectious and inflammatory diseases of the skin and the red border of the lips has been proposed. It contains cocoa butter – 10 %, beeswax – 10 %, lanolin – 5 %, carnauba wax – 3 %, candelilla wax – 7 %, the mango extract – 5 % and the oil extract of a mixture of the medicinal plant raw material – up to 100.0.
Experience of work as an extemporal pharmacy and providing the population with medicines under the conditions of the martial law
Authors: Shtuchna N. I. , Vyshnevska L. I.
Published: November 2022

Aim. To highlight the expediency of reviving extemporaneous formulations as a necessary condition for fully providing the population of Ukraine with individualized medicinal products that can be also used in conditions of the martial law and emergency situations.
Materials and methods. Publications and our own research of the activities of pharmacy No. 80 in Slovyansk, Donetsk region, with extemporaneous compounding of medicines were used. The following methods were used in the work: system analysis, synthesis, own observations and generalization of data.
Results and discussion. From a professional point of view, medicinal products extemporaneously manufactured are a unique attribute of pharmacy practice, which reflects the professional status of pharmacists, particularly hospital pharmacists. Despite a significant reduction in the range and quantity of pharmacy-made medicines in pharmacies, they continue to retain important functions (medical, therapeutic, social). During the period from February 24, 2022 to March 9, 2022, sale volumes of the most popular medicines increased significantly. Suspensions for external use were in the greatest demand, in particular, the universal white lotion doubled in dispensing (from 4 to 8 bottles per day), as well as sedative drugs (Quarter’s mixture) – more than five times (from 2 to 13 bottles day). The number of powders (with different dosages of captopril, verospiron, furosemide, anaprilin, euthyrox, etc.) for children in one order could befrom 30-50 doses to 90-120 doses, and one child sometimes had 2-3 names of prescribed medicines, i.e. the number of doses of the daily compounding of powders reached 200-300 pieces for one consumer.
Conclusions. Today, an important task of domestic pharmacy is not only to preserve extemporaneous formulations, but also to improve them and develop new magistral formulas using professional recommendations and professional advice.
Aspects of the retinoid use in the pharmaceutical practice
Authors: Shtrimaitis O. V. , Kukhtenko O. S.
Published: November 2022

Aim. To analyze the use of retinoids in the pharmaceutical practice of Ukraine and the world and determine the prospects for the development of domestic medicinal products containing retinoids.

Materials and methods. The study objects were local and systemic medicines containing active substances belonging to retinoids by their composition (adapalen, tazarotene, tretinoin, acitretin, isotretinoin, etc.). For the analysis of the recent research and publications the methods of scientific analysis were used; they contributed to the comparison, analysis, generalization and systematization of literature data. To achieve the goal, generally accepted research methods were used; they contributed to an objective assessment of the analysis of the pharmaceutical market.

Results. Based on the results of the studies conducted, a brief description and classification by generations of the group of active substances belonging to retinoids is given. The list of diseases for which these substances are used in world therapeutic practice has been determined. Data regarding the need to use modern techniques to preserve the therapeutic properties of retinoids have been obtained. The pharmaceutical market of Ukraine has been studied for the presence of medicinal products containing retinoids (6 products of local action out of the range of only 9 products). Dosage forms (gels and lotions) for the treatment of dermatological diseases in Ukraine have been identified. It has been found that adapalene has a greater share of medicines at the pharmaceutical market of Ukraine as local agents.

Conclusions. The studies have shown the absence of domestic medicinal products containing retinoids for the treatment of a number of dermatological diseases at the pharmaceutical market of Ukraine. Based on the research results, the relevance of further studies on the development of retinoid-containing products for use as local therapy has been determined.
Presentasi Diri Terkait Oversharing Sertifikat Vaksin Covid-19 pada Tenaga Kesehatan
Authors: Dewi Ratih Kumala , Rahayu Puspita Puji
Published: November 2022

Saat ini pemerintah Indonesia terus berupaya menekan angka penularan virus Covid-19 salah satunya dengan memvaksinasi tenaga kesehatan yang menjadi target pertama dan setelah vaksin dilakukan akan mendapatkan alat bukti yang sah berupa sertifikat. Di media, oversharing pengguna media sosial selalu dianggap sebagai ancaman karena berbagai dampak negatif, seperti tingkat keamanan data pribadi yang tinggi. Jenis penelitian ini adalah analitik cross sectional dengan menggunakan kuesioner yang merupakan survei online untuk mengetahui tingkat kesadaran keamanan data pribadi dan presentasi diri kepada petugas kesehatan tentang penyebaran sertifikat covid-19. Populasi adalah tenaga kesehatan di Jawa Tengah dengan sampel sebanyak 170 responden. Analisis data menggunakan analisis univariat, bivariat dan multivariat menggunakan angket adopsi HAIS-Q dan angket presentasi diri. Ada hubungan antara jenis kelamin (p= 0,000) dan usia (p= 0,000) dengan tingkat kesadaran keamanan data pribadi dan faktor yang paling berhubungan dengan tingkat kesadaran keamanan data pribadi adalah presentasi diri dengan kriteria Exemplification (Sampling) (ATAU = 5,103: nilai p = 0,004; CI = 95% 1,455 hingga 12,426). Pemerintah hendaknya melakukan sosialisasi terkait perlindungan data pribadi dalam sertifikat vaksinasi agar masyarakat memahami dan mengetahui informasi yang terkandung di dalamnya.
Analisis Kualitas Data Bundel Infeksi Daerah Operasi (IDO) di Rumah Sakit
Authors: Kurniawan Rudy , Agushybana Farid , Nugraheni Sri Achadi
Published: November 2022

Data prevalensi Infeksi Luka Operasi (ILO) di RSUD Semarang selama Februari-April 2019 menunjukkan peningkatan yang signifikan dari 0,07% menjadi 0,14%. Salah satu upaya pencegahan infeksi pada area operasi dapat dilakukan dengan penerapan IDO bundles. Menganalisis kualitas data bundel Operation Area Infection (IDO) di Rumah Sakit. Desain penelitian yang digunakan dalam penelitian ini adalah metode campuran. Populasi dalam penelitian ini adalah dokumen bundel IDO (data sekunder) sebanyak 149 data (data Desember 2019) dan petugas yang terkait dengan proses operasi (data primer). Dari 100 dokumen dihitung menggunakan Slovin cara pengambilan datanya menggunakan teknik random. Sampel untuk data kualitatif dalam penelitian ini adalah tenaga kesehatan yang terkait dengan proses operasi. Sumber triangulasi adalah kepala bangsal dan petugas pengendalian infeksi di rumah sakit. Metode pengambilan sampel dalam penelitian ini menggunakan non-probability purposive sampling. Bundel IDO data kategori berkualitas tinggi yang ditampilkan dengan akurasi dan presisi, sah dan valid serta terperinci dan mudah ditemukan. Hal ini didukung dengan jumlah SDM yang tersedia yaitu untuk satu unit pelayanan, satu IPCLN dan sesuai penempatan. Dukungan lainnya adalah kompeten dan bersertifikat. Kualitas data bundel IDO di Rumah Sakit Semarang tergolong rendah. Disarankan agar pihak rumah sakit dapat menyusun kebijakan yang lebih komprehensif untuk meningkatkan penerapan efektifitas penggunaan data bundle IDO.
Vietnamese Teachers’ Attitudes Toward English as a Lingua Franca (ELF) and Classroom EFL Teaching Practices
Authors: Thao Tran Quoc , Phuong Nguyen Lan , Tham Duong My
Published: November 2022

This paper reports high school teachers’ attitudes toward English as a lingua franca (ELF) and their classroom EFL teaching practices in a province in Vietnam. This mixed-methods study involved 109 high school teachers from 11 high schools in answering the questionnaires, and 22 of them were invited for semi-structured interviews. The findings indicated that high school teachers had positive attitudes toward ELF in three attitude components, including cognitive, affective, and behavioral attitudes. Additionally, they integrated activities for the promotion of ELF to their students in relation to eight sub-variables from cultural knowledge, vocabulary, pronunciation, and grammar to four language skills of students. Although facing difficulties in designing activities for ELF promotion, high school teachers still tried their best to introduce the existence of ELF and help their students accessible to the use of ELF in language learning. This study featured some limitations, but it can be of reference for the research context and other similar ones.
DEVELOPMENT OF NON-PROFIT ACCOUNTING INFORMATION SYSTEMS
Authors: Permatasari Carolina Lita , Luhsasi Dwi Iga
Published: November 2022

This research is included in information system development research. The output product of this research is an Accounting Information System. The stages used in this study adapt the waterfall model from Pressman. Implementation of web-based system development using MySQL database on PHPMyAdmin. MySQL is one of the Database Management System (DBMS). The backend development of the accounting information system of this non-profit organization focuses on system logic starting from input, process and output. Input financial transactions in cash and bank as well as transactions that affect capital excluding income and costs. Automatically processes the inputted data in the report recapitulation according to the primary key that is set. Cash, bank, and capital transaction inputs are automatically recorded in the cash, bank and capital ledger, income ledger, expense ledger, income details, expense details, cash flow, and year-end reports. The output of the inputted report is a print preview to print the report by connecting to the hardware (printer). The testing procedure in this study was carried out with 2 tests, namely white-box testing, testing of the buttons on the system and black-box testing, testing of functions or processes that occur in the system. The data obtained from the results of filling out a set of instruments in the form of a questionnaire given to experts and users to assess the feasibility of the developed system. The results of the development research state that the accounting information system for non-profit organizations is feasible to be applied. This is evidenced by the results of the validation test of material experts, technology experts, and trials to users who are in the outstanding categories. The average on the material expert validation test shows the outstanding category with a score of 4.8. Technology experts show the outstanding category with a score of 4.78. Meanwhile, the trials on users belong to the very good category with a score of 4.7.
Administrative and Legal Mechanisms of Patent and Licensing Work in the USSR in the First half of the 1960s (on the Materials of the GANO)
Authors: Berezina Oksana Borisovna
Published: November 2022

The subject of the study is the insufficiently studied problem in the historical and legal science of the state-legal regulation of the processes of patent and licensing activities in the USSR, and especially the administrative and legal mechanisms of the formation of this activity in the first half of the 1960s. It was during this period that the Soviet State began to actively pay attention to the issues of patent protection of industrial products exported and the organization of patent business within the country. The paper investigates archival materials of the Novosibirsk region, which allow describing administrative and legal ways of organizing patent work on the example of the West Siberian State Farm. The purpose of the study is the analysis of administrative and legal acts of state authorities of the USSR of 1961-1965, which allows to expand the range of knowledge about the organization of patent and licensing activities in the USSR, to identify its rational elements, which in the future could be used in modern conditions in an updated form. In the course of the study, the formal legal method, traditional for historical and legal science, was used, which allowed interpreting the content of the legal prescriptions under study by describing the norms of law, establishing legal signs of patent and licensing activities in the period under study. System-structural methods of analysis made it possible to isolate the elements of the organizational and legal structure of patent and licensing work in the USSR in the first half of the 1960s. The analysis of the sources allowed the author to conclude that in 1960-1965 in the USSR there was the formation of a system of patent and licensing work, the main purpose of which was the protection of state interests in the field of invention. The organizational basis of the activity consisted of patent divisions of research institutes, patent examination groups, as well as patent divisions of enterprises and organizations. The main mechanisms of the organization of patent and licensing activities were based on the directive and instructional provisions of the Committee for Inventions and Discoveries of the USSR.
PERTANGGUNGJAWABAN PELAKU TINDAK PIDANA PENDIRIAN BANGUNAN TANPA IZIN DI ATAS TANAH TANPA ALAS HAK PADA LOKASI WISATA KAMPUNG VIETNAM
Authors: Andhika Rizky Javier  , Erlina  , Melisa Safitri
Published: November 2022

Tujuan penelitian ini adalah untuk mengetahui pertanggungjawaban pidana atas tindak pidana mendirikan bangunan tanpa izin di atas tanah tanpa hak dan dasar pertimbangan hakim dalam memutus tindak pidana mendirikan bangunan tanpa izin di atas tanah tanpa hak. Baik. Pendekatan penelitian yang digunakan dalam penelitian ini adalah melalui pendekatan yuridis normatif dan pendekatan empiris dengan menggunakan data sekunder dan data primer, kemudian dilakukan analisis data yuridis kualitatif. Hasil penelitian, bahwa pertanggungjawaban pidana atas tindak pidana mendirikan bangunan gedung tanpa izin di atas tanah tanpa hak, terbukti secara sah dan meyakinkan bersalah melanggar Pasal 6 ayat (1) huruf a Peraturan Pemerintah Pengganti Undang-Undang Nomor 51 tahun 1960 dan divonis oleh Majelis Hakim dengan denda sebesar Rp. 1.000.000,00 (satu juta rupiah) dengan ketentuan apabila denda tidak dibayar diganti dengan pidana penjara selama-lamanya 2 (dua) bulan untuk suatu tindak pidana dan menjadi dasar pertimbangan hakim dalam memutus tindak pidana mendirikan bangunan gedung tanpa izin atas tanah tanpa hak dasar meliputi alat bukti, keterangan saksi, keterangan terdakwa, surat dakwaan penyidik ​​atas kuasa penuntut umum, unsur-unsur yang memenuhi dakwaan, serta hal-hal yang memberatkan dan meringankan bagi terdakwa.
ANALISIS PERTIMBANGAN HAKIM TERKAIT PUTUSAN EKSEKUSI SENGKETA TANAH PADA PANGKALAN TNI AU TERHADAP TOKOH MASYARAKAT KABUPATEN TULANG BAWANG (Studi Putusan Nomor 32/Pdt.Plw/2020/PN.Mgl)
Authors: Gilang Adivia Ramadan  , Recca Ayu Hapsari  , Yulia Hesti
Published: November 2022

A civil dispute is a civil case that occurs between the disputing parties in which it contains a dispute that must be resolved by both parties. If one of the parties feels that their rights have been violated or harmed by the other party, then the party who feels that their rights have been violated or harmed can file a lawsuit or claim their rights legally through the Judiciary. Land disputes occur when the parties do not want to settle the case peacefully, they can resolve it by submitting the case to the District Court. The research method uses a normative and empirical juridical approach. The types of data used are secondary data and primary data. Collecting data through library research (library research) and field research (field research). The data analysis used is juridical qualitative. The judge's considerations in determining the decision regarding the execution of land in decision Number 32/Pdt.Plw/2020/PN Mgl, he parties in a case must be clear, so that later when the decision has become legally binding there will no longer be any basis from the Panel of Judges against the party who filed resistance to an execution because in the first case the Panel of Judges has decided that the party who is said to be in control of the object of execution does not only control the object of execution. the defendant, there is a need for harmony to be taken into consideration in deciding which parties should be the subject of a case.
TINJAUAN SOSIOLOGIS TERHADAP PENCANTUMAN STATUS KAWIN BELUM TERCATAT DAN CERAI HIDUP BELUM TERCATAT DALAM KARTU KELUARGA SEBAGAI AKIBAT PENERAPAN PERATURAN MENTERI DALAM NEGERI NOMOR 108 TAHUN 2019 JO PERATURAN MENTERI DALAM NEGERI NOMOR 109 TAHUN 2019 DI
Authors: Iwan Kustiawan  , Nurmuttaqin  , Ai Romlah
Published: November 2022

Tujuan penelitian ini untuk mengetahui (1) Pencantuman status Kawin Belum Tercatat dan Cerai Hidup Belum Tercatat dalam kartu keluarga sebelum diberlakukannya Permendagri 108/ 2019 jo Permendagri 109/2019? (2) Pencantuman status Kawin Belum Tercatat dan Cerai Hidup Belum Tercatat dalam kartu keluarga berdasarkan Permendagri 108/ 2019 jo Permendagri 109/2019? (3) Tinjauan sosiologis terhadap pencantuman status Kawin Belum Tercatat dan Cerai Hidup Belum Tercatat dalam kartu keluarga sebagai akibat penerapan Permendagri 108/ 2019 jo Permendagri 109/2019  Di Kota Banjar. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif analisis dengan pendekatan yuridis sosiologis. Hasil penelitian menunjukkan bahwa (1) Pencantuman status Kawin Belum Tercatat dan Cerai Hidup Belum Tercatat dalam kartu keluarga sebelum berlakunya Permendagri 108/ 2019 jo Permendagri 109/2019 adalah bertentangan dan tidak tertib hukum. (2) Setelah berlakunya Permendagri 108/ 2019 jo Permendagri 109/2019 telah legal sesuai dengan substansi dari peraturan tersebut sebagai upaya perlindungan terhadap hak warga negara khususnya seorang istri dan anak-anak. (3) Secara sosiologis Pencantuman Status Kawin Belum Tercatat dan Cerai Hidup Belum Tercatat Dalam Kartu Keluarga Sebagai Akibat Penerapan Permendagri 108/ 2019 jo Permendagri 109/2019 Di Kota Banjar adalah bertentangan dengan UU No 1/1974 yang seolah-olah melegalkan perkawinan siri akan tetapi memberikan manfaat konkrit yang dirasakan oleh masyarakat.
Midwifery Manpower in Primary Healthcare Centres of Tehran, Iran: A Cross-sectional Survey
Authors: Khoshnam Mahsa , Ehsani -Chime Elham , Khosravi Shahla , Mosadeghrad Ali , Mirmolaei Seyed Tahereh
Published: November 2022

Background: It is necessary to use accurate methods of calculating manpower to avoid wasting resources. Given that reproductive health services are an important part of primary health services, it would be useful to apply manpower calculation methods to service providers in related occupational groups. This study calculated the required midwifery manpower in health care centers using the Workload Indicator of Staffing Need method.

Methods: A cross-sectional study was conducted in 1400 in 276 health centers in Tehran according to the WISN model, in which the list of activities related to reproductive health in the centers under the auspices of the University of Tehran was determined. The available working time, main workload components, and the activity standards (service standards and allowance standards) were determined through a mixed method (direct observation, comments of service providers, and meetings with experts). The volume of services provided over the period of one year prior to the onset of the COVID-19 pandemic was estimated using national statistics. Finally, the required manpower was calculated and compared with the actual workforce.

Results: The results showed that currently Tehran health centers need 34 more staff to provide reproductive health services. The working pressure was calculated 0.9, and the current allowance factor is 1.31. Based on observations, midwifery capacity is currently not fully and exclusively used.

Conclusion: To improve the quality of reproductive health services, it is recommended to eliminate the current shortage of midwives, focus more on special midwifery tasks, and reduce the amount of indirect activities of midwives.
KONSTRUKSI MODEL OECD BASE EROSION PROFIT SHIFTING ACTION PLAN 12TH GUNA MEWUJUDKAN TRANSPARANSI PERENCANAAN PAJAK
Authors: Setiabudi Andang Wirawan , Prasetyo Christianus Yudi , Tanada Jesslyn Huberta
Published: November 2022

This study presents ideas about the construction of policies under the authority of the Directorate General of Taxes (DGT) in response to recommendations issued by the OECD regarding how to deal with aggressive tax planning related to the current era of globalization. The tax avoidance practice is known as the Base Erosion and Profit Shifting (BEPS) which is allegedly rampant by taxpayers (WP), especially for the Multi National Company (MNC). The impact of the BEPS practice is the loss of state revenues experienced by almost every country, especially developing countries. This is a major concern for developing countries because tax revenues are an important component of government revenues to encourage development. The OECD BEPS action plan issued at the G20 meeting in Moscow Russia in July 2013 had 15 action plans. In this case, the Indonesian Government has not implemented all the recommendations for the OECD BEPS action plan. One recommendation that has not been made is the OECD BEPS action plan 12 concerning Mandatory Disclosure Rules (MDR). MDR here is about the disclosure of the company's strategies regarding tax planning. This is necessary because there must be tax planning transparency carried out by WP. This condition is closely related to Human Activity Systems, which are purposeful activities. Therefore the writer studied it with an action-based Soft Systems Methodology (SSM) approach with the category of research interest.

 

Keywords: BEPS, aggressive tax planning, mandatory disclosure rules, action-based SSM, research interest
TINJAUAN BIAYA MODAL EKUITAS DAN KEPEMILIKAN INSTITUSIONAL DI INDONESIA
Authors: Muslim Ade Imam
Published: November 2022

The main issue experienced by developing countries is the high biaya modal ekuitas. Our study aims to explore institutional ownership in influencing the biaya modal ekuitas. For that purpose, we collected data through all issuers listed on the Indonesia Stock Exchange for the period 2016 to 2019. The total observations we collected were 984 observations. The research results provide empirical evidence that institutional ownership is not one factor that can reduce the biaya modal ekuitas. In other words, institutional ownership does not act as a monitoring effect that can control the efficiency and effectiveness and the disclosure made by the company so that it does not affect the high and low biaya modal ekuitas. Our research is expected to contribute to the development of the literature and fill the debate on institutional ownership in influencing the high and low biaya modal ekuitas.
PENGARUH KEPEMILIKAN INSTITUSIONAL, REPUTASI KANTOR AKUNTAN PUBLIK, SPESIALISASI INDUSTRI AUDITOR, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS DI PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2
Authors: Siswanto Felicia , Suhartono Sugi
Published: November 2022

Financial statements are important for companies because they are useful for conveying various information about the company's performance as a basis for making decisions. So that the length of time it takes the auditor to complete an audit of the financial statements can affect the decisions of users of financial statements. Therefore, the purpose of this study is to determine the influence of institutional ownership, KAP reputation, auditor industry specialization, profitability, and company size on audit delay. Hypothesis testing in this study used multiple linear regression analysis. The research object used 32 consumer goods companies in the period 2018-2020. The results showed that institutional ownership did not have enough evidence of an effect on audit delay. KAP reputation is sufficient evidence of negative influence on audit delay. Industry auditor specialization does not have enough evidence of an effect on audit delay. Profitability there is enough evidence of a negative effect on audit delay. The size of the company does not have enough evidence of an effect on audit delay.
PREREQUISITES FOR THE DEVELOPMENT OF EMPLOYMENT AND CAREER CENTERS IN THE SYSTEM OF HIGHER EDUCATION
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Druzhinina E. S.
Published: November 2022

Modern graduates of educational institutions of higher education (hereinafter referred to as OOVO) demonstrate a significant level of anxiety, which is due to the difficulties of finding a job, possible employment. They do not have the skills of behavior in relation to the labor market, as well as the effective use of technologies for search and employment [2, 9, 12]. Therefore, many CSOs are increasingly beginning to pay attention to a set of issues to promote employment, as well as the adaptation of graduates in the national and regional labor markets. The purpose of this article is to theoretically substantiate and develop an organizational and economic mechanism for the development of employment and career centers at higher educational institutions. The theoretical and methodological basis of the article is the scientific works of leading domestic and foreign scientists and specialists in the field of labor economics and management theory. In solving theoretical and practical problems of ensuring effective employment and career planning, general scientific research methods, methods of systematic and comparative analysis, expert assessments, strategic planning, organization and management of volunteer activities were used The article formulates a comprehensive scientific approach to solving the problems of regulatory, economic, social, organizational and managerial, personnel, scientific and methodological, information technology, logistical and service support for the activities of the Center for Employment and Career at an economic higher educational institution with the involvement of volunteers. The main program measures for the development of the Center have been identified in accordance with the stages of the employment and career management process, which make it possible to form the contours of programs and at the same time develop roadmaps for the development of the Center for the next planning period. The scientific novelty of the article consists in the theoretical substantiation and development of an organizational and economic mechanism for the development of employment and career centers at higher educational institutions, which allows, on the basis of comparable development of the volunteer movement and network mentoring, to effectively manage the processes of labor market and employment research, professional development, vocational guidance, career planning and employment of graduates of the The article offers practical recommendations that will allow economic organizations to improve the organizational structure and ways of forming strategies for the development of employment and career centers; use a system of indicators for evaluating the activities and development of these centers; organize the training of volunteers to work in the centers and develop programs for the development of centers taking into account the specifics of the labor market and employment; monitor the employment of graduates.
As dificuldades inerentes ao cuidado paliativo em pacientes oncológicos no Brasil: uma revisão da literatura
Authors: Neves Arthur Leandro Anjos , Santos Ketelly Costa , Bezerra Lia Vitória Moura de Araújo , Farias Ângelo Cezar Magalhães , Nogueira Paloma Souza , Teixeira Adriano Fernandes
Published: November 2022

Objetivo: Compreender as dificuldades inerentes aos cuidados paliativos no Brasil. Revisão Bibliográfica: A morte é relacionada aos sentimentos de culpa, impotência, tristeza, depressão, medo, fracasso e falha. Este processo é necessário para a valorização da vida nesse momento de finitude e demonstra a importância do cuidado paliativo. Sendo assim, uma habilidade importante que deveria ser abordado nos cursos de saúde é a habilidade de comunicação. Saber expressar a notícia, conversar com o paciente sobre suas expectativas e medos, lidar com os familiares e entornos é fundamental para um bom desempenho na execução de uma tarefa. Contudo, é uma habilidade pouco treinada entre os profissionais de saúde, o que pode determinar problemas de comunicação entre profissional versus paciente, no acompanhamento longitudinal de seu enfermo. Considerações finais: Medidas simples, como desenvolver habilidades de comunicação, apoio de uma esquipe multiprofissional e familiar até mais especificas, como especialização dos cuidadores, criação de locais adequados para essa assistência, estabelecimento de cargas horárias, podem facilitar a execução desses cuidados ao paciente terminal.
Percutaneous drainage for non-operative management of emphysematous pyelonephritis: Clinical characteristics and predictors of success
Authors: Newcomer Jack Bailey , Myers Charles Benjamin , Chacon Eduardo , Kim Joon Kyung , Raissi Driss
Published: November 2022

Emphysematous pyelonephritis (EPN) is a necrotizing renal infection that can rapidly progress without urgent intervention. The purpose of this study was to evaluate the safety and efficacy of percutaneous nephrostomy (PN) in the management of EPN, as well as the relationship of outcomes with initial classification by the Huang-Tseng classification system and other prognostic factors such as thrombocytopenia. A retrospective review of medical records revealed seven patients with EPN treated with PN. Thirty-day survival rate was 86%, with the only mortality due to an arrhythmia secondary to underlying cardiomyopathy rather than a complication from EPN or PN. A single nephrostomy procedure served as definitive treatment in 3 patients (43%). Reintervention due to recurrence of EPN symptoms was required in 4 patients (57%), all of which initially presented with Class 3 disease or higher. Two of these four patients required nephrectomy, while the other two were successfully managed with a second drainage procedure without further recurrence of symptoms. PN appears to be a safe and generally effective management option for EPN, especially in patients who are considered poor surgical candidates. PN may serve as definitive treatment in hemodynamically stable patients with lower class of disease. In patients with higher class of disease, PN may be definitive treatment in patients who lack additional risk factors such as thrombocytopenia or serve as an effective bridge to nephrectomy.
Emergent carotid endarterectomy and mechanical thrombectomy in tandem occlusion
Authors: Hebert Danielle , Elder Theresa A. , Adel Joseph G.
Published: November 2022

Background:

Acute tandem occlusions, or occlusions of the extracranial portion of the internal carotid artery (ICA) with concurrent thromboembolism of the intracranial ICA or middle cerebral artery, poses a major clinical challenge, with patients suffering worse outcomes compared to those with single occlusions. Management of these lesions generally includes a combination of mechanical thrombectomy (MT) of the intracranial occlusion and stenting of the extracranial carotid lesion. In this manuscript, we describe a successful surgical method for achieving revascularization of tandem occlusions in the rare circumstance that the proximal lesion cannot be crossed endovascularly to gain intracranial access.

Methods:

Despite using our institution’s standard protocol for achieving revascularization of such lesions, the extracranial occlusion could not be crossed endovascularly, and the case was converted to an emergent carotid endarterectomy (CEA) in the operating room. Once the endarterectomy was complete, intraoperative MT was performed before cervical incision closure to revascularization.

Results:

The patient recovered well postoperatively and was discharged with NIHSS of 2 due to minor facial palsy and minor dysarthria. Thirty-day follow-up revealed resolution of the prior neurologic deficits and an mRS of 1.

Conclusion:

Emergent CEA should be considered in the rare circumstance of being unable to cross the cervical occlusion during management of acute ischemic stroke with tandem occlusion.
Long-term operative outcome of giant calcified thoracic disc herniation – A retrospective analysis of 24 patients
Authors: Gaddikeri Manojkumar B. , Srivastava Sudhir K. , Patil Praveen , Naseem Atif , Agrawal Harsh
Published: November 2022

Background:

Thoracic disc herniations (TDHs) are rare (0.15–4%) and often cause significant myelopathy (70–95%). They are defined as “Giant” if they occupy >40% of the spinal canal. Further, they are ossified/calcified in 42% of cases, with a 70% incidence of intradural extension. Here, we reviewed our experience resecting 24 giant thoracic discs utilizing a posterolateral surgical approach.

Methods:

Over a 2-year period, we evaluated the outcomes for 24 patients averaging 40 years of age undergoing posterolateral resections of giant ossified/calcified TDH. We evaluated multiple clinical and radiographic parameters; demographics, Frankel grades, surgical time, perioperative complications, and number of levels involved. In addition, utilizing magnetic resonance/computed tomography studies, we documented that the most commonly involved level was T11–T12, and the average canal occupancy ratio (i.e., degree of canal encroachment) was 58.2 ± 7.72%.

Results:

Neurological improvement was seen in 22 of the 24 patients; none experienced neurological deterioration over the average 2-year post-operative period. Six complications occurred; three dural tears and three suture site infections.

Conclusion:

The posterolateral approach proved to be safe and effectively for resecting 24 giant ossified/calcified TDH with minimum complications.
Infundibular dilatation perforating vessel of anterior communicating artery
Authors: Vongsfak Jirapong , Wichaitum Jarudetch , Aurboonyawat Thaweesak
Published: November 2022

Background:

Infundibular dilatation at cerebral arteries is primary located at the posterior communicating artery. This report describes a rare case of infundibular dilatation perforating the branch of an anterior communication artery (AcomA) which mimicked an AcomA aneurysm.

Case Description:

The 54-year-old female presented with acute headache in the left temporal area with the right hemianesthesia. The magnetic resonance imaging and magnetic resonance angiography of the brain revealed a small outpouching lesion arising from the medial wall of the proximal A2 of the left ACA presenting as a suspected AcomA aneurysm. The cerebral angiogram showed a funnel-shaped dilatation of the anterior communicating artery with a single perforating branch arising from a dome size 1.4 × 1.1 mm, compatible with an infundibular dilatation perforating a branch of the AcomA.

Conclusion:

The infundibular dilatation perforating vessel of AcomA is a rare condition and can mimic an AcomA aneurysm. Three-dimensional angiography helps to evaluate differentiation of the characteristics enabling accurate diagnosis.
Brown-Sequard syndrome associated with a spinal cord injury caused by a retained screwdriver: A case report and literature review
Authors: Abdulqader Muthanna N. , Ismail Mustafa , Al-Khafaji Aktham O. , Al-Ageely Teeba A. , Kareem Zahraa M. , Al-Baider Ruqayah A. , Albairmani Sama S. , Ayad Fatimah , Hoz Samer S.
Published: November 2022

Background:

Nonmissile penetrating spine injury (NMPSI) represents a small percent of spinal cord injuries (SCIs), estimated at 0.8% in Western countries. Regarding the causes, an NMPSI injury caused by a screwdriver is rare. This study reports a case of a retained double-headed screwdriver in a 37-year-old man who sustained a stab injury to the back of the neck, leaving the patient with a C4 Brown-Sequard syndrome (BSS). We discuss the intricacies of the surgical management of such cases with a literature review.

Methods:

PubMed database was searched by the following combined formula of medical subjects headings, (MESH) terms, and keywords: (((SCIs [MeSH Terms]) OR (nmpsi [Other Term]) OR (nonmissile penetrating spinal injury [Other Term]) OR (nonmissile penetrating spinal injury [Other Term])) AND (BSS [MeSH Terms])) OR (BSS [MeSH Terms]).

Results:

A total of 338 results were found; 258 were case reports. After excluding nonrelated cases, 16 cases were found of BSS induced by spinal cord injury by a retained object. The male-to-female ratio in these cases is 11:5, and ages ranged from 11 to 72. The causes of spinal cord injury included screwdrivers in three cases, knives in five cases, and glass in three cases. The extracted data were analyzed.

Conclusion:

Screwdriver stabs causing cervical SCIs are extremely rare. This is the first case from Iraq where the assault device is retained in situ at the time of presentation. Such cases should be managed immediately to carefully withdraw the object under direct vision and prevent further neurological deterioration.
Cirugía endoscópica transnasal de base de cráneo: Análisis de las complicaciones en los primeros 120 procedimientos
Authors: Rojas Héctor Pablo , José Pablo Horacio , Herrera Roberto Rafael , Ledesma José Luis , Rubín Eduardo , Stieben Luis Agustín Ramírez
Published: November 2022

Antecedentes:

El abordaje endoscópico endonasal (AEE) presenta ventajas potenciales a los abordajes abiertos tradicionales. Sin embargo, se han descrito complicaciones como la fístula de líquido cefalorraquídeo (LCR), trastornos visuales y meningitis postquirúrgica. El objetivo de este trabajo es presentar la experiencia acumulada en 120 casos de cirugía endoscópica de base de cráneo realizadas por un mismo equipo quirúrgico, y describir y analizar las principales complicaciones postoperatorias según la complejidad de los casos.

Métodos:

Estudio retrospectivo sobre nuestra base de datos de pacientes operados de AEE de base de cráneo por diversas patologías entre julio de 2011 y marzo de 2022.

Resultados:

Se analizaron 120 cirugías con AEE de base de cráneo. El 57.14% fueron realizadas en mujeres. La mediana de edad fue de 44 años. El 26.66% fueron reintervenciones. La patología más frecuente fue el adenoma hipofisario (49.17%) seguida de la fístula de LCR (8.33%). El AEE más utilizado fue el transelar 65.83%. Se registraron 26 complicaciones, sin diferencias según la complejidad. Se constataron 13 casos de diabetes insípida (DI) y 8 de fístula de LCR. Esta fue más frecuente en pacientes con fístula intraoperatoria de LCR. La mediana de internación fue de 5.5 días.

Conclusiones:

El AEE de base de cráneo se ha vuelto una opción cada vez más utilizada para el manejo quirúrgico de la patología de la base de cráneo, con una baja frecuencia de complicaciones postoperatorias inmediatas y baja mortalidad. El perfeccionamiento de la técnica como la mejoría en los cuidados postoperatorios se asocian a una menor estancia hospitalaria.