bluuebunny/crossref_metadata_2025 huggingface dataset:
Non-invasive Measurement of Thoracic Kyphosis and Lumber lordosis among Agricultural workers and Corporate Professionals( IT) using Flexicurve Ruler
Authors: Mandal Anindita , Ganguly Souvik
Published: January 2020

Background: This study was undertaken to introduce a non- invasive technique for clinical diagnosis of spinal cord deformities. The purpose of the present study is to evaluate the postural deformities and onset of thoracic Kyphosis and lumber Lordosis among agricultural workers and Information Technology workers.

Methodology: This cross-sectional study was carried out on thirty Agricultural workers (41-45 years) and twenty-five Information Technology workers (21-25 years) and their age matched control groups. The subjects were taken from their respective population by simple random sampling method. Measurements were made by Flexicurve Ruler in special standing posture. Kyphosis and Lordosis angles and Indices were calculated.

Results: It indicates that maximum percentage of subjects had kyphotic angle between 400 -600. Twenty-three out of 30 agricultural workers (76.66%) and 22 out of 25(88%) information technology workers had kyphosis angle between 400- 600 but the same in case of control groups were 60% and 64% respectively. Maximum subjects had lordotic angle between 300 - 500. Thirteen out of 30 agricultural workers (43.33%) and 17 out of 25 information technology workers (68%) had lordotic angle in between 300 -500.The same in case of control groups were 43.33% and 56% respectively. Kyphosis index, Kyphosis angle and lordosis index, lordosis angle are significantly lower (p<0.05) in agriculture workers in comparison to its control group but the differences are not significant in case of information technology workers as well as between agriculture group and information technology group. But information technology workers show higher values of Kyphosis and lordotic index than agriculture workers, probably due to prolong sitting posture at work. Again 47% agricultural workers and 11% IT workers reported lumbar pain when compared to control groups (10% and none respectively).

Conclusion: Although no significant deviation of kyphotic and lordotic angle has been observed in agricultural and information technology workers but significantly higher percentage of these 2 groups reported shoulder and lumbar pain indicating risk of dysfunction in shoulder, pelvic girdle and spine. Thus measurement of thoracic kyphosis and lumbar lordosis may be useful in examining the degree of spinal cord deformities. By utilizing these information therapeutic and ergonomic intervention can be applied and application of modern sophisticated machine for improvement in postural condition can reduce their work stress and disabilities.
Market Structure and Performance of Commercial Banks: Empirical Evidence from Nepal
Authors: Kunwar Kripa
Published: January 2020

The study attempts to examine the relationship of market structure variable with the performance of Nepalese commercial banks over the period 2011-2015 using causal research design. The stratified sampling technique has been employed to select sample banks which include 10 commercial banks comprising 5 joint venture and 5 local private banks. A pooled OLS model is specified, and then the indicators of market structure are used as explanatory variables in the regression model. Study results have shown that market concentration has had a negative and significant impact on the performance of the Nepalese commercial banks. Where the Herfindahl-Hirschman index (HHI) is used the market shares as the main variable to measure the concentration (CONC). Empirical results revealed that lower the market concentration higher will be the performance of the bank. On the other hand, study concluded that market power has positive influence on profitability. The Data Envelopment Analysis (DEA) method was used to assess the efficiency scores. On the contrary, empirical results indicated that there is no relationship between the bank’s efficiency and performance in Nepalese commercial banks. As far as the ownership structure is concerned, study found that, ROA differences depend on bank ownership types. Study concluded that performance of the joint venture banks is better than local private banks in sample period.
Stock Price Behavior of Nepalese Commercial Banks: Random Walk Hypothesis
Authors: Bam Nirajan , Thagurathi Rajesh Kumar , Shrestha Bipin
Published: January 2020

Using the data set on daily stock prices during the fiscal year 2015/16 (Sept 23, 2015 through Dec 22, 2015), this paper attempts to analyze the random behavior of stock price of Nepalese Commercial Banks by using run test, serial correlation and run tests and martingale random walk hypothesis under heteroscedasticity assumption of standard error. The results conclude that the proposition of Random Walk Hypothesis (RWH) in Nepalese stock markets does not hold true. This conclusion corroborates with the conclusions of the past studies carried out in Nepalese context.
PENGARUH SENYAWA HUMAT DAN PUPUK KANDANG AYAM TERHADAP SERAPAN HARA NITROGEN DAN KUALITAS BIBIT STEK UBIJALAR (Ipomoea batatas L.)
Authors: Sari Putri Tunjung , Arifandi Josi Ali
Published: January 2020

Seed cutting of sweet potato influenced by nutrient availability, especially nitrogen. Humic straw substances and cattle chicken manure fertilizer can increase the amount of nitrogen in the soil and also can improve the physical nature of soil. This study aimed to find out the influence of humic straw substances and cattle chicken manure fertilizer application toward the uptake of nitrogen nutrients for the seeds cutting quality of sweet potatoes. This research was conducted using factorial Randomized Block Design (RBD) with two factors, trere are humic straw subtances and cattle chiken manure. The variable observed was pH, C-Organic, N-Total of soil total length of plants, wet weight, dry weight, content of N-tissue, and N absorption. The result showed that a combination of humic straw substances and cattle chicken manure fertilizer influence to the increase of N-Total of soil, N-tissue, the uptake of N, the total length of plant, wet weight, and dry weight of the upper plants. The addition of a single factor of chicken manure fertilizer affects to the increase of pH and C-Organic of soil. Moreover, the best treatment combination in increasing the nitrogen uptake were A2P3 treatment (with 0.2% humic acid and 0.92 gram N of manure fertilizer). Furthermore, the best treatment combination in improving the number of seedlings cutting of sweet potatoes was A0P1 treatment (without humic acid and adding 0.46 gram N of  manure fertilizer).  Keywords:  seed cutting of sweet potatoes, nitrogen, chiken cattle manure and humic subtances.
PENGARUH BIO-SLURRY DAN FOSFOR TERHADAP PERTUMBUHAN DAN HASIL BUNGA KOL (Brassica oleracea L.) DATARAN RENDAH
Authors: Oktaviani Mia Ayu , Usmadi Usmadi
Published: January 2020

Cultivation of cauliflower with bio-slurry and phosphorus fertilizer was done as an effort to improve soil fertility to increase growth and yield of cauliflower. The study was conducted to determine the effect of bio-slurry with phosphorus fertilizer on growth and yield of lowland cauliflower. The experiment was carried out at Agrotechnopark of Jember University screenhouse from February to May 2018. The research method used a Randomized Block Design (RBD) with split plot enviromental design on 3 levels of bio-slurry factor and 4 levels phosphorus factor was repeated 3 times. The first factor was liquid bio-slurry consisting of no bio-slurry; 500 ml bio-slurry / plant; 1000 ml of bio-slurry / plant. The second factor was phosphorus fertilizer (TSP) consisting of 0 g / plant; 1.5 g / plant; 3 g / plant; 9 g / plant. The experimental results showed that the interaction between the bio-slurry dose and phosphorus fertilizer had a significant effect on the yield and quality of the flowers except for the fresh weight of the flower. The treatment of TSP fertilizer affects growth except for chlorophyll content and total leaf area. The bio-slurry treatment can increase the fresh weight of cauliflower.Keywords:cauliflower, bio-slurry and phosphorus
PENGENDALIAN PENYAKIT LAYU BAKTERI (RALSTONIA SOLANACEARUM) PADA TANAMAN TOMAT DENGAN PENYAMBUNGAN BATANG BAWAH TAHAN
Authors: Choiriyah Annisatul , Nurcahyanti Suhartiningsih Dwi
Published: January 2020

Tomato plant is one of horticultural commodities that plays an important role in agricultural of Indonesia. The production of tomato is constrained by bacterial wilt (R. solanacearum). The development of the disease will increase rapidly in rainy season. This causes the production of tomato decreases for about 30-60%. The alternative effort to control the bacterial wilt (R. solanacearum) done by grafting the commercial tomato plants that are susceptible to noncommercial tomato that have natural resistance to the infection of this pathogen. Suseptible tomato Betavila F1 variety is used for scion. As resistant rootstocks are Rewako F1 and Mawar variety. The grafting done through splice grafting. The experimental design used was Complete Randomized Design with 5 treatments of 4 repetitions with each unit consisted of 5 plants. The observed parameters were incubation period, incidence of disease, severity of disease, infection rate and plant growt. The results of observation data were analyzed by using variance. The grafting treatment between Rewako F1 + Betavia F1 varieties became the best result to inhibit the bacterial wilt of R. solanacearum incubation period 14 Day After Inculation (DAI), incidence of disease 28,00%, infection rate 0,00500 unit/day and necrosis in stem 5,50%. The grafting treatment was not able to increase the component of plant growth. Keywords: Grafting, Tomato, Bacterial wilt disease
ANALISIS ORGANOLEPTIK DAN KADAR SERAT NORI ANALOG DAUN KOLESOM (Talinum Triangulare (Jacq.) Willd)
Authors: Seftiono Hermawan , Puspitasari Desi
Published: January 2020

Nori is a food product from seaweed in the form of sheet. Seaweed is usually consumed as snacks or used as a coating material for sushi products. The purpose of this study was to determine the best formulation of nori analogue made from water leaf through hedonic test and analyze the fiber content in nori analogue. The reason of using water leaf as an analogue raw material is beacuse it contains flavonoid compounds, phenolic acids, and anthocyanins that have function as antioxidants. Making nori analogue is being done by utilizing water leaf and hydrocolloids in the form of corn starch, potato starch, or sago as thickener, which is then added by glycerin and lecithin. After the gelatine is formed, the dough of the edible film is dried. The two final formulation, namely F4 and F6,  are picked out of nine formulations through the hedonic test. The composition of F4 is 85 g of water leaf components and 15 g of corn starch, meanwhile the composition of F6 is 85 g of water leaf components and 15 g of sago. Water leaf plays a big role in donating dietary fiber content to nori analogue. Total fiber content from nori analogue for formulation F4 was 7.05% and F6 was 7.99%, meanwhile the highest crude fiber content was obtained from formulation F4 by 3.26% and F6 by 3.11%. Keywords: food fiber, gelatinization, hedonic test, hydrocolloid
Full Paper Jacket: Vietnam Book Cover Art
Authors: Blackmore Tim
Published: January 2020

This article chronicles the way book covers on American novels about the Vietnam War, both during and after the conflict, not only reflect the world of New York graphic design from 1960 onward but also mirror the United States’ internal cultural struggle with the war. Having surveyed over 350 book covers, from high literary to war pulp fiction, the article concludes that only after two decades was the United States prepared to consider the Vietnam War thoughtfully, and even then it leaned toward erasure of rather than confrontation with it.
Impact of firm size on the Weekend effect: The Australian Stock Exchange evidence
Authors: Sharif Saqib
Published: January 2020

This paper examines whether the Weekend effect anomaly documented in the extant literature exists in the Australian Financial Exchange (ASX). Daily data from January 1994 to September 2018 documents a strong Weekend effect in equal-weighted index and small firms before the Global Financial Crises (GFC). That is, as the size of the business increases the Weekend effect starts to dissipate due to significantly negative Monday returns for small-capitalized firms and significantly positive Monday returns for large-capitalized firms. On the other hand, during and after the GFC period, from January 2008 to September 2018, this study finds strong Weekend effect in large capitalized stocks and weakly significant effect in small capitalized stocks. Hence, the evidence suggests that Weekend effect still persist for Australian securities, but have shifted from smaller stocks to larger stocks. Moreover, this study finds absence of Weekend effect in equal- and value-weighted indices in the 10-year recent data. Therefore, investing in stock index futures contracts would not yield better returns due to diminishing of Weekend effect anomaly in indices.
Global Financial Meltdown – Systematic Literature Review A Qualitative Research Study
Authors: Sarwat Salman , Hasan Syed Shabib ul
Published: January 2020

Global Financial Meltdown was a major economic crisis in the recent past. It had devastating effects throughout the world. A clear understanding of the global financial meltdown is very necessary as it raised lots of concerns on the contemporary financial system. The complexity of this crisis event demands a detailed descriptive analysis for its understanding, which cannot be captured through a mere quantitative study. We have to see this economic crisis from various perspectives and angles, for which systematic literature review approach is used in this study and the global financial crisis is taken as an intrinsic case. Taking different perspectives of various researchers, thinkers and intelligentsia will also help in driving out an unbiased and factual view of these crises.The financial meltdown started from subprime crises. Financial derivatives and securitization were the main elements of the subprime mortgage. Financial derivatives are innovative financial products, whereas securitization is the process of converting mortgage loans into tradable securities. The unprecedented volume of derivatives trade and multiple cycles of securitization within a short span of time caused subprime crises in the USA. Since lots of financial institutions from various parts of the world have stakes in subprime mortgages, therefore resonance of subprime crises traveled across the globe. The shrinkage of profits forced financial institutions for rapid divestitures of investment from stock markets, which caused a dramatic drop in indices. This scenario destabilized numerous companies and dire effects of financial sector spilled over to other economic sectors in the various economies of the world.
Impact Of Tariff On Income: Cross Country Analysis
Authors: Amin Sidra Imran , Fatima Ambreen
Published: January 2020

The purpose of the study is to assess the significance of import tariff on the economic growth of ten countries divided into two groups; developing and developed economies. The developed countries included in the sample are Australia, Japan, Canada, Turkey and United States. The developing group of countries consists of Pakistan, Sri Lanka, India, Bangladesh and Thailand. The time period taken span from 1998 till 2015.The cross-country analysis included in the study ranges from the application of OLS regression methods to country wise, unit root test and long run analysis. In addition, Panel Unit Root and Panel Cointegration Tests are also performed to enhance the analysis. The test results of Unit Root Test show that the series are non-stationary at level and on taking first difference these becomes stationary. After we established that the series are integrated of order 1 we proceeded with the Johansen test of Cointegration which established the long run associations among the variables. The Panel Cointegration (Larsson et al. 2001) technique is used to establish the long run association in a panel framework. The findings show long run associations among the variables. It is however reviewed that the policy variable import tariff cannot be used standalone to bring prosperity for the country specially in developing countries. The country needs support of infrastructure enhancement, technological advancement and education in order to fully reap the benefits of protection provided to the industries.
Perception of SME Management Regarding Islamic Banking: A Users vs. Non-users Comparative Analysis
Authors: Umar Rabia , Gul Faid
Published: January 2020

Small and medium enterprises (SMEs) are playing a vital role in the Pakistani economy but they are facing a major constraint of lack of finance. The financial instruments being offered by Islamic banks can better meet the financial needs of SMEs but investment in Pakistani SMEs sector is not very high. The current study investigates the difference in perceptions among users and non-users of Islamic banking instruments in Pakistani SMEs sector. This is a primary data based study and its sample size comprises of 110 entrepreneurs of SMEs in the twin cities of Pakistan i.e. Rawalpindi and Islamabad. The study has used independent sample t-test for comparing the difference in the mean values of users and non-users of the Islamic banking products to test the hypotheses of the study. The results of the study show that there is a significant difference in perception among SMEs regarding Shariah compliance by Islamic banks, service quality, business development service and level of awareness regarding Islamic banking instruments due to which Islamic banking is not commonly used by Pakistani’s SMEs. This study is helpful to the top management of Islamic banks to devise strategies to clarify the misperception of non-users SMEs management regarding Islamic banking products.
Dutch Disease as an impediment to Economic Growth of Pakistan
Authors: Javaid Shahid Hussain , Panhwar Iqbal
Published: January 2020

This paper focuses on assessing the impact of Dutch Disease on economic growth of Pakistan. In the first step, Dutch Disease is detected and then examines its link with economic growth. Annual time series data from 1981 to 2016 is used for analysis from World Development Indicators (2016). Generalized Method of moment (GMM) is used for estimation as it addresses the endogeneity and hetroscadasticity problems in the data. The estimation of Dutch Disease at an aggregate and sector level provide evidence for hindrances to economic growth in Pakistan which is the main objective of the study. The results showed that Dutch disease is harmful for industrial sector which impede output and employment generation process and hence economic growth.
Content Analysis of Award Winning Television Advertisements: Implications for Advertising Creativity in Pakistan
Authors: Haider Amina , Ahmad Wisal , Ghani Usman
Published: January 2020

The advertising professionals and agencies are always doing their level best to develop eye-catching and heart touching creative advertisements so that companies get sufficient return on their advertising expenditures. Moreover, advertising researchers have consensus on the conceptualization of advertising creativity and ascertain that creative advertisements are both novel and meaningful. However, which of the advertising elements such as advertising jingles, slogan, character, storyline and advertising drama contribute to advertising creativity is one of the recent issues that has been least studied. The aim of this study is to investigate how these advertising elements contribute towards enhancing the advertising novelty and meaningfulness, the two foremost dimensions of advertising creativity. Towards this end, forty-one award-winning television advertisements are reassessed for creativity (study one) and subsequently, eleven ads are content analyzed (study two) for its role in enhancing advertising novelty and advertising meaningfulness. The mean analysis of novelty and meaningfulness for the respective advertising elements provide evidence that advertising slogan and dramatization had a significant impact in enhancing advertising creativity. It is also paramount to mention that other advertising elements including jingles, character and storyline though did not attain significance, however, also reflected sufficient agreement for its contribution to ad novelty and meaningfulness. The study findings present valuable implications for business and advertising professionals in Pakistan.
Cold Spray Equipment
Authors: Richter P. , Ruoff S.G.
Published: January 2020

This chapter provides an overview of the state of the art in high-pressure cold spray equipment, including both spray systems and gas supply systems. The chapter describes the commercial cold spray systems developed by companies such as Cold Gas Technology (CGT) GmbH, Plasma Giken Company Ltd, Impact Innovations GmbH, and ASB Industries. Typical helium and nitrogen gas systems used in high-pressure cold spray processing are reviewed.
Cold Spray—Advanced Characterization
Authors: Srinivasan D.
Published: January 2020

This chapter elucidates the indispensable role of characterization in the development of cold-sprayed coatings and illustrates some of the common processes used during coatings development. Emphasis is placed on the advanced microstructural characterization techniques that are used in high-pressure cold spray coating characterization, including residual-stress characterization. The chapter includes some preliminary screening of tool hardness and bond adhesion strength, as well as a distinction between surface and bulk characterization techniques and their importance for cold spray coatings. The techniques covered are optical microscopy, X-Ray diffraction, scanning electron microscopy, focused ion beam machining, electron probe microanalysis, transmission electron microscopy, and electron backscattered diffraction. The techniques also include electron channeling contrast imaging, X-Ray photoelectron spectroscopy, X-ray fluorescence, Auger electron spectroscopy, Raman spectroscopy, oxygen analysis, and nanoindentation.
Cold Spray Applications in Repair and Refurbishment for the Aerospace, Oil and Gas, and Power-Generation Industries
Authors: Srinivasan D.
Published: January 2020

This chapter focuses on high-pressure cold spray applications pertaining to repair and refurbishment in the aerospace, oil and gas, and power-generation industries, the last specifically involving repair of gas turbine components. Advantages of cold spray coating in the repair and refurbishment of structural engineering components are also discussed.
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012- 2015”
Authors: Muhammad Saiful, H. Achmad Uzaimi, Asri Eka Ratih
Published: January 2020

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi implikasinya terhadap kecurangan laporan keuangan. Tahap regresi linier berganda untuk menguji pengaruh analisis faktor-faktor yang mempengaruhi kecurangan laporan keuangan. Populasi penelitian ini adalah laporan keuangan berbagai perusahaan industri yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015. Teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan 13 sampel pada tahun 20122015. Hasil penelitian ini menunjukkan bahwa pada model regresi pertama menunjukkan variabel tekanan yaitu financial leverage, financial target, dan capital berpengaruh terhadap kecurangan laporan keuangan. Sedangkan variabel tekanan adalah stabilitas keuangan, variabel peluang adalah sifat industri, dan pemantauan yang efektif, variabel rasionalisasi adalah audit opini tidak mempengaruhi kecurangan laporan keuangan perusahaan.
RELEVANSI NILAI INFORMASI AKUNTANSI DENGAN MODEL VALUASI OHLSON
Authors: Randy Kuswanto, Prima Aprilyani Rambe, Sri Ruwanti
Published: January 2020

Penelitian ini bertujuan menguji pengaruh nilai buku ekuitas dan nilai laba per saham terhadap nilai perusahaan dengan model valuasi Ohlson (1995) dan informasi kondisi laba/rugi perusahaan terhadap relevansi nilai yang terjadi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2014.Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Hasil penelitian ini menunjukkan bahwa variabel nilai buku per lembar saham dan nilai laba per saham secara parsial dan simultan mempengaruhi nilai perusahaan. Hasil ini dapat menjadi bukti empiris terhadap model valuasi Ohlson (1995). Selain itu, kondisi laba/rugi perusahaan juga mempengaruhi hubungan relevansi nilai. Pada kondisi laba/rugi positif relevansi nilai buku per saham menjadi lebih rendah. Sedangkan pada kondisi laba/rugi positif, relevansi nilai laba per saham menjadi lebih tinggi. Penelitian ini menggunakan variabel afiliasi grup bisnis, struktur kepemilikan saham dan ukuran perusahaan sebagai varabel kontrol.
FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN HUTANG DAN FREE CASH FLOW
Authors: Tumpal Manik
Published: January 2020

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi investment opportunity set terhadap kebijakan hutang dan free cash flow pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2017. Pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah populasi 168 yang memenuhi kriteria sebanyak 40 perusahaan, maka data penelitian 40 x 2 tahun yaitu 80 data. Pengolahan data penelitian untuk menguji hipotesis penelitian secara simultan dan parsial. Hasil penelitian bahawa faktor-faktor yang mempengaruhi investment opportunity set terhadap kebijakan hutang berpengaruh singnifikan, antara lain proksi ios berdasarkan Market to Book Value of Assets Ratio sebesar 16,1%, Market to Book Value Equity Ratio sebesar 18,2%, Earning per Share Price Ratio (sebesar 19,1%, Capital Expenditure to Book Value Asset Ratio sebesar 17,6%, Capital Expenditure to Market Value of Assets Ratio sebesar 15%. Sedangkan investment opportunity set terhadap free cash flow berpengaruh signifikan
PENGARUH DEWAN KOMISARIS, KOMISARIS INDEPENDEN, DAN KOMPENSASI DEWAN KOMISARIS DAN DIREKSI TERHADAP TINDAKAN AGRESIVITAS PAJAK PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016
Authors: Hanifah Hanim dan Fatahurrazak
Published: January 2020

Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris, Komisaris Independen, Kompensasi Dewan Komisaris dan Direksi terhadap tindakan agresivitas pajak. Populasi dalam penelitian ini adalah laporan keuangan perusahaan perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2013-2016. Sampel ditentukan dengan purposive sampling, sehingga diperoleh total sampel penelitian sebanyak 11 sampel. Jenis data yang yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id.Data dianalisis dengan menggunakan uji regresi linear berganda.Hasil penelitian ini menunjukkan bahwa Dewan Komisaris dan Kompensasi Dewan Komisaris dan Direksi berpengaruh terhadap tindakan agresivitas pajak.Sedangkan Komisaris Independen tidak berpengaruh terhadap tindakan agresivitas pajak.
ANALISIS PERANAN SISTEM INFORMASI AKUNTANSI DALAM E-COMMERCES TERHADAP PENGENDALIAN BISNIS ONLINE
Authors: Tumpal Manik
Published: January 2020

Tujuan penelitian ini dilakukan untuk meneliti analisis penerapan sistem informasi akuntansi dan audit electronic data processing melalui electronic commerce dalam mengendalikan transaksi pembayaran on-line. Penelitian ini mengunakan jenis penelitian deskriptif kualitatif. Hasil ppenelitian memberikan arahan dalam pengendalian bisnis online, yaitu bahwa Peranan Sistem informasi akuntansi terhadap pengendalian bisnis Online terdiri dari tiga kelompok pengendalaian, antara lain: a) Pengendalian Audit Electronic Data Processing (Audit EDP); (b) Pengendalian Sistem Online; (c) Pengendalian Aplikasi; pengendalian memberikan keyakinan yang wajar bahwa kegiatan bisnis dilaksanakan secara tepat dan. Kedua Peranan Sistem informasi akuntansi dalam Electronic Commerce terhadap Pengendalian Bisnis On-Line, bahwa Pengendalain bisnis online menggunakan jaringan online internet untuk transaksi sebagai salah satu aspek terpenting dalam sistem infomasi akuntansi untuk mengendalikan akses atau modifikasidata secara ilegal, phishing, zombies, denial of service, gangguan virus, worm, trojan pada sistem operasi komputer atau data,  pencurian data, pemalsuan web atau situs pembeli.
PENGARUH TOTAL ASSET TURNOVER, DEBT TO EQUITY RATIO, CASH FLOW TERHADAP RETURN SAHAM DENGAN TRADING VOLUME ACTIVITY SEBAGAI VARIABEL INTERVENING (STUDI PADA PERUSAHAAN PLANTATION YANG TERDAFTAR DI BEI PERIODE 2016 – 2017)
Authors: Muhammad Hidayat, Yulia Efni, Andewi Rokhmawati
Published: January 2020

Penelitian ini bertujuan untuk menguji dampak pengaruh total asset turnover, debt to equity ratio, cash flow terhadap return saham dengan trading volume activity sebagai variabel intervening. Populasi pada penelitian ini adalah seluruh perusahaan plantation yang terdaftar di Bursa Efek Indonesia periode 2016 dan 2017. Jumlah sampel terdiri dari 14 perusahaan yang ditentukan dengan metode purposive sampling. Penelitian ini melakukan pengujian analisis jalur dengan menggunakan program SPSS Versi 21. Hasil penelitian menunjukkan bahwa total asset turnover berpengaruh terhadap trading volume activity. Debt to equity ratio dan trading volume activity berpengaruh terhadap return saham. Trading Volume Activity tidak dapat memediasi atau menjadi variabel intervening antara total asset turnover, debt to equity ratio dan cash flow terhadap return saham.
BANK DESA SEBAGAI INOVASI EKONOMI PEMBANGUNAN BERKELANJUTAN MELALUI STRATEGI KEMITRAAN DAN TATA KELOLA PEMERINTAHAN
Authors: Mawar Sukma Sinaga dan Wahyu
Published: January 2020

Tujuan penelitian ini adalah untuk meneliti dan menganalisis bank desa sebagai inovasi ekonomi pembangunan berkelanjutan melalui strategi kemitraan dan tata kelola pemerintahan dengan collaborative governance. Adapun penelitian berjenis deskriptif ini untuk memuat gambaran atau lukisan secara sistematik, faktual dan akurat mengenai fakta-fakta, sifat-sifat serta hubungan antar fenomena yang diselidiki. Penelitian ini bersumber dari data primer melalui studi pustaka. Hasil penelitian ini mengungkapkan Bank Desa dapat dijadikan alternatif dikalangan masyarakat desa yang banyak terjerat rentenir, kurangnya masyarakat desa mendapat bantuan ketika sulit, sulitnya mencari modal ketika akan memulai usaha maupun memperbesar usaha. Perlu diketahui juga kalau desa saat ini sudah menjadi pasar, perputaran uang yang luar biasa juga terjadi didesa karena menjadi arena perdagangan. Karena itu harus mulai digerakan dan disiapkan peraturan untuk menjalankan Bank Desa. Keberadaan Badan Usaha Milik Desa (BUMDes) diharapkan juga mampu menstimulasi dan menggerakkan roda perekonomian di pedesaan.
PENGARUH MODAL, PENGGUNAAN INFORMASI AKUNTANSI DAN KARAKTERISTIK WIRAUSAHA TERHADAP KEBERHASILAN USAHA KECIL (Survei Pada Usaha Rumahan Produksi Pempek di Kota Jambi)
Authors: Netty Herawaty, Reni Yustien
Published: January 2020

Tujuan penelitian ini yaitu untuk menganalisis apakah ada pengaruh modal, penggunaan informasi akuntansi dan karakteristik wirausaha terhadap keberhasilan usaha kecil (Survei Pada Usaha Rumahan Produksi Pempek di Kota Jambi) secara parsial maupun simultan. Penelitian ini menggunakan data primer yang diperoleh langsung dari pemilik usaha rumahan produksi pempek. Teknik pengumpulan data dilakukan dengan kuesioner dan wawancara langsung. Wawancara hanya dilakukan untuk menguji dan melengkapi kuesioner yang diberikan kepada para responden. jumlah sampel 40 orang responden. Metode analisis data menggunakan Regresi berganda. Asumsi klasik yang digunakan dalam penelitian ini adalah uji normalitas, asumsi Multikolinearitas, Heteroskedastisitas. Hasil penelitian memperlihatkan bahwa variabel modal tidak memiliki pengaruh terhadap keberhasilan usaha kecil pada usaha  rumahan produksi pempek di  Kota Jambi. Variabel penggunaan informasi akuntansi dan karakteristik wirausaha memiliki pengaruh terhadap keberhasilan usaha kecil pada usaha  rumahan produksi pempek di  Kota Jambi.
Using a Proposed Program Based on Johannes Itten’s Theory of Color in the Development of Color Culture among Faculty of Early-Childhood Education Students
Authors: Amin Sabry , Musa Asmaa M. I. , Gubeesh Nasser F. , Al-Hajan Hassan M.
Published: January 2020

The current study was prepared on the basis that color is one of the most important visual elements of the creativity of the artistic work due to its role in highlighting aesthetic and expressive values with the diversity of its color relations as well as its ability to show ideas and to increase attention, in addition to the use of color to show form and to increase motivation for learning. This study aimed to investigate the effectiveness of a proposed program based on Johannes Itten’s theory of color to teach color to the students of the Faculty of Early Childhood Education in the development of their color culture. The material and instruments of the study included a proposed program based only on watercolors, in addition to a performance scale for color culture. The sample of the study consisted of (30) students of the third year at the Faculty of Early Childhood Education. The study findings showed that there are statistically significant differences between the mean scores obtained by the study participants on the pre and post administrations of the performance scale of color culture in favor of the post-administration. Thus, the present study proved the effectiveness of the proposed program in the development of the color culture among the student-teacher at the Faculty of Early Childhood Education.
Influence of comorbid knee osteoarthritis on surgical outcome and sagittal spinopelvic/lower-extremity alignment in elderly patients with degenerative lumbar spondylolisthesis undergoing transforaminal lumbar interbody fusion
Authors: Kohno Motonori , Iwamura Yuichi , Inasaka Riki , Akiyama Gosuke , Higashihira Shota , Kawai Takuya , Niimura Takanori , Inaba Yutaka
Published: January 2020

OBJECTIVE

This retrospective study aimed to clarify the influence of comorbid severe knee osteoarthritis (KOA) on surgical outcome in terms of sagittal spinopelvic/lower-extremity alignment in elderly patients with degenerative lumbar spondylolisthesis (DLS).

METHODS

In total, 110 patients aged at least 65 years (27 men, 83 women; mean age 74.0 years) who underwent short-segment lumbar fusion were included in the present study. Using the Kellgren-Lawrence (KL) grading system, patients were categorized into those with no to mild KOA (the mild-OA group: KL grades 0–2), moderate KOA (moderate-OA group: KL grade 3), or severe KOA (severe-OA group: KL grade 4). Surgical results were assessed using the Japanese Orthopaedic Association (JOA) scoring system, and spinopelvic/lower-extremity parameters were compared among the 3 groups. Adjacent-segment disease (ASD) was assessed over a mean follow-up period of 4.7 years (range 2–8.1 years).

RESULTS

The study cohort was split into the mild-OA group (42 patients), the moderate-OA group (28 patients), and the severe-OA group (40 patients). The severe-OA group contained significantly more women (p = 0.037) and patients with double-level listhesis (p = 0.012) compared with the other groups. No significant differences were found in mean postoperative JOA scores or recovery rate among the 3 groups. The mean postoperative JOA subscore for restriction of activities of daily living was only significantly lower in the severe-OA group compared with the other groups (p = 0.010). The severe-OA group exhibited significantly greater pelvic incidence, pelvic tilt, and knee flexion angle (KFA), along with a smaller degree of lumbar lordosis than the mild-OA group both pre- and postoperatively (all p < 0.05). Overall, the rate of radiographic ASD was observed to be higher in the severe-OA group than in the mild-OA group (p = 0.015). Patients with ASD in the severe-OA group exhibited significantly greater pelvic tilt, pre- and postoperatively, along with less lumbar lordosis, than the patients without ASD postoperatively (all p < 0.05).

CONCLUSIONS

A lack of lumbar lordosis caused by double-level listhesis and knee flexion contracture compensated for by far greater pelvic retroversion is experienced by elderly patients with DLS and severe KOA. Therefore, corrective lumbar surgery and knee arthroplasty may be considered to improve sagittal alignment, which may contribute to the prevention of ASD, resulting in favorable long-term surgical outcomes.
Metropolización regional: formas de urbanización y desarrollo regional en el sureste de México
Authors: Ramírez Velázquez Blanca Rebeca , Somellera Jazmine Dafne
Published: January 2020

Este trabajo argumenta que existen dificultades importantes en las definiciones y en la identificación de las regiones en general que se manifiestan en forma particular al tratar de caracterizar a la región sureste de México. A partir de algunos datos estadísticos y trabajos especializados sobre el tema, afirmamos que a pesar de la gran biodiversidad y la abundancia de recursos naturales, de la población indígena dispersa y las condiciones de rezago que existen en la zona, esta ha presentado una tendencia de urbanización de la que se pueden identificar cuatro formas diferentes: la metropolización tradicional, la petrolera, la regional turística, y la urbanización que se desarrolla en localidades rurales menores que tienden a disminuir la dispersión rural. Hacer evidente la integración de procesos diferenciales y simultáneos al interior de la región más que marcar las peculiaridades homogéneas, es parte de las conclusiones que se pretenden mostrar.
Percepción social sobre el Pago por Servicios Ambientales Hidrológicos en los bienes comunales de San Pedro y San Felipe Chichila, Taxco, Guerrero
Authors: Zamora Saenz Itzkuauhtli , Cabestany Ruiz Gabriela , Lucio Hernández Margarita , García Cuevas Luis Mario , Vargas Pérez Eduardo
Published: January 2020

La investigación analiza los resultados obtenidos en un estudio de percepción social sobre el impacto socioeconómico del Pago por Servicios Ambientales Hidrológicos de Fondos Concurrentes implementado por la Comisión Nacional Forestal y el municipio de Taxco en los bienes comunales de San Pedro y San Felipe Chichila durante el periodo 2009-2012. A partir de una encuesta estadísticamente representativa, se muestra que desde la perspectiva del núcleo agrario el pago influye muy poco en la mejora de sus ingresos; sin embargo, ha propiciado un cambio en la valoración que tienen sobre el uso del bosque para un manejo más sustentable. La tradición organizativa y política de la comunidad es clave para entender la adopción de diferentes instrumentos favorables para la conservación de sus recursos forestales.
Wilson, Edward O. 2013. Letters to a Young Scientist. Liveright Publ. Corp., New York, 244 pp.
Authors: Salazar-Vallejo Sergio I.
Published: January 2020

El libro de Edward Wilson que abordamos en estas páginas resulta de especial interés para motivar a los que sueñan emprender una carrera en ciencias, y también para los que llevamos algo de camino andado. Si bien el libro en mención ha recibido varias elogiosas evaluaciones de especialistas reconocidos en foros importantes como AmericanScientist, PLoSBiology, entrevistas en el Times, e incluso una charla TED* considero valioso señalar algunos detalles relevantes del mismo, así como sintetizar y comentar algunas de sus ideas.
“El hilo se corta por lo más débil”: Laudato si’, un discurso socioambiental
Authors: Ballinas Aquino María Luisa , Ballinas Aquino Mirna Guadalupe
Published: January 2020

La finalidad del texto gira en torno a la argumentación de la encíclica papal Laudato si’ sobre la situación ambiental global. En este artículo se han utilizado estrategias del análisis del discurso que permiten la comprensión de dicha encíclica desde perspectivas ricouriana y bajtiniana, de algunas dinámicas inherentes al texto y al mensaje que se expresa a través de la intertextualidad y la intratextualidad. La intertextualidad reconoce a los autores que preceden a la elaboración de Laudato si’, y que contribuyen a la exposición del pensamiento socioambiental de nuestro tiempo. El análisis de la intratextualidad acerca al lector a una ruta comprensiva basada en tres términos: cultura del descarte-crisis, ambiental-ecología e integral. Hacia el final del artículo, se analizan aquellas narrativas en las cuales se cruza el lenguaje ambiental y el religioso. El análisis del discurso ha permitido identificar el mensaje de Laudato si’ como un concierto con diferentes voces, algunas veces haciendo armonía y en otras ocasiones con contraposiciones explícitas e implícitas. Es interesante identificar la continuidad de algunas ideas movilizadas por el magisterio de la Iglesia católica y, al mismo tiempo, observar la novedad presente en el discurso del papa Francisco, así como los temas que quedan pendientes. Una limitación del trabajo está dada por la extensión y la diversidad de temas ambientales que discute, puesto que cada aspecto de la crisis ambiental y la forma de hacerle frente, podría abordarse ampliamente tanto desde la construcción dominante del discurso de las instituciones internacionales, como desde una posición más crítica acerca de los intereses que están detrás de los argumentos sobre los cuales se construye la propuesta de la ecología integral.
La huella socioecológica de la globalización
Authors: Collado Ruano Javier
Published: January 2020

El presente artículo tiene como objetivo principal estudiar la enorme huella socioecológica de la globalización, con la intención de ayudar a alcanzar los “Objetivos de Desarrollo Sostenible” (ODS), propuestos por las Naciones Unidas, con metas al año 2030. Se trata de un ensayo teórico de revisión crítica a la literatura concerniente a las consecuencias humanas y ambientales de la globalización. Por lo tanto, se discuten las consecuencias antropogénicas del cambio climático en marcha y su impacto socioecológico. En suma, se concluye que el modelo económico globalizador impuesto desde occidente resulta incompatible con el equilibrio de las leyes biofísicas de la naturaleza, por lo que se requiere una profunda transformación civilizatoria de la actividad humana para conseguir los ODS.
Less Rain and More Heat”: Smallholders’ Perception and Climate Change Adaptation Strategies in Tropical Environments
Authors: Infante Ramírez Karla Diana , Arce Ibarra Ana Minerva
Published: January 2020

The main objective of this study was to analyze local perceptions of climate variability and the different adaptation strategies of four communities in the southern Yucatán Peninsula, using the Social-Ecological System (SES) approach. Four SESs were considered: two in the coastal zone and two in the tropical forest zone. Data were collected using different qualitative methodological tools (interviews, participant observation, and focal groups) and the information collected from each site was triangulated. In all four sites, changes in climate variability were perceived as “less rain and more heat”. In the tropical forest (or Maya) zone, an ancestral indigenous weather forecasting system, known as “Xook k’íin” (or “las cabañuelas”), was recorded and the main activity affected by climate variability was found to be slash-and burn farming or the milpa. In the coastal zone, the main activities affected are fishing and tourism. In all the cases analyzed, local climate change adaptation strategies include undertaking alternative work, and changing the calendar of daily, seasonal and annual labor and seasonal migration. The population of all four SESs displayed concern and uncertainty as regards dealing with these changes and possible changes in the future.
The Ukrainian student communities and corporations in Chernivtsi in the 70s of 19th – early 20th centuries: Features of functioning and influence on national revival
Authors: Kolodii Alina
Published: January 2020

The article highlights the peculiarities of functioning of the organized Ukrainian student movement in Chernivtsi in the 70s of the 19th – early 20th centuries, since the foundation of Chernivtsi University, when the first Ukrainian student association «Soiuz» was established, until the explosion of First World War and occupation of Bukovyna, which interrupted the activity of all student societies in the region. This movement was represented by such student communities as «Soiuz», «Moloda Ukraina», «Sich», «Pravoslavna akademiia», as well as corporations «Zaporozhe» and «Chornomore».
The study traces the transformation of ideological convictions and demands of the Ukrainian student movement in Bukovyna. The scientific research also traces the change in the vectors of functioning of these associations from ordinary educational work, which consisted of arrangement of multifarious events and meetings, to comprehensive activity, which began to acquire political character and became directed at shaping of the national and social consciousness of the Ukrainians of the Bukovynian region and their involvement in the struggle for their national rights. The article also points out the differences between the organizational foundations of Ukrainian student corporations and student communities in Chernivtsi.
The author also characterizes the cooperation of the Ukrainian student associations of Chernivtsi with the organized Ukrainian student youth of Galicia and Dnipro Ukraine. Special attention is dedicated to the influence of these societies on the Ukrainian national revival of Bukovyna. These organizations became the environment, in which a qualitatively new brain power was born, who subsequently occupied an important place in Ukrainian social, political, cultural, religious educational and scientific life.
Keywords: student communities, student corporations, Ukrainian student movement, Bukovyna, Chernivtsi University.