bluuebunny/crossref_metadata_2025 huggingface dataset:
Sosialisasi Akuntansi Perpajakan Bagi Siswa SMK Jurusan Akuntansi
Authors: Sriyuniati Fera
Published: March 2021

Tax accounting is a part of important competence for an accounting student.The purpose of tax accounting is to set the outstanding tax according to the financial reports. There are many accounting teachers and students of accounting in secondary schools who do not understand tax accounting. The cause of all that is the lack of tax accunting literatures, the lack of understanding of tax accounting itself and practice tax case that are less varied. The purpose of this service is to provide a tax accounting for accounting teachers and students ranging from counting to reporting tax itself. The workshop targets are accounting teachers and students of SMKN 2 Padang. Workshop activities are providing training in tax accounting, making a simplified tax accounting module and making various tax accounting cases. The expectation results from this service are the existence of targets who understand and are skilled in tax accounting.
Analisis Pengaruh Current Ratio, DER, TATO dan EBITDA Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Authors: Oktariyani Amanda
Published: March 2021

This study aims to determine whether the financial ratios that proxied by Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Earning Before Interest, tax, Depreciation, and Amortization  affect to Financial distress in manufacturing companies listed on the IDX from  2013  to  2017. The  samples  consist  of  46  manufacturing  companies. The data  analysis  method used is logistic regression analysis. The results showed that Total Asset Turnover and Earning  Before Interest, Tax, Depreciation and Amortization influence partially to Financial Distress. Whereas, Current Ratio and Debt to Equity Ratio has not influence partially to Financial distress. The results showed that Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Earning Before Interest, Tax, Depreciation and Amortization (EBITDA) influence simultaneously to Financial Distress on manufacturing companies listed on Indonesia Stock Exchange (IDX) 2013-2017.
Pengaruh Variabel Keuangan dan Non Keuangan terhadap Underpricing pada Perusahaan yang Melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia
Authors: Rianty N Martha , Riana Dwi
Published: March 2021

Underpricing is a phenomenon in initial public offering that often occurs in the capital market and has been proven by research in many countries. This study aims to analyze financial and non-financial factors that effect underpricing. This research is done in Indonesia stock exchange specifically on those companies that are going on initial public offering in 2010-2015. Underpricing is measured using intial abnormal return which is the dependent variable of this study. Meanwhile the independent variables are financial leverage (financial variable), auditor reputation, underwriter reputation, (non-financial variables). 114 companies are selected as the sample through purposive sampling method. Logistic regression model is used to test the relationship between the variables. The results show that the reputation of underwriter and auditor are significant and positive in affecting the underpricing. Meanwhile, financial leverage are found to be insignificant in affecting the underpricing.
Islam Dan Diskriminasi Lgbt Dampaknya Pada Penurunan Ekonomi
Authors: Yusnani  , Haslina Welsi , Magfirah
Published: March 2021

Sexual relations between members of the same sex article 292 of the Indonesian Criminal Code (KUHP) regulates that adults who commit immoral acts of same-sex homosexuals who are not yet adults are threatened with imprisonment for a maximum of five years. Islam regulates both the Qur'an and Al-Hadith in qath'i (firm) and muhkamat (clearly legal provisions) strongly opposed this behavior. Allah calls homosexual acts fashyyah (vicious bandages) accursed. This study applied the concept of the role of the clerics of the Health Service Coordinating Board in the prevention of homosexual HIV / AIDS in the city of Padang, a method for overcoming a combination of qualitative and quantitative approaches resulting in policy recommendations. To describe the analysis of this research used descriptive method of prescriptive synthesis analysis. The government has not yet implemented the Draft Law article 292 The proposal applies a criminal law of five or a maximum of ten years, both adults and children or is punished equally with adultery both whipping law for single whips for married people. The regional economy will rise if the Islamic economy is upheld, investors can advance if they intend to improve the welfare of living together.
Aplikasi Pelaporan Kelebihan Jam Mengajar Jurusan Akuntansi PNP
Authors: Sukartini  , Surya Firman , Haslina Welsi , Yusnani  , Maryati Ulfi
Published: March 2021

This study aims to create a database application program that is able to process data on lecturer course activities and generate reports on the calculation of teaching fees periodically during the pandemic which requires lecturers to report lecture activities online. The system design method approach used is prototyping, namely by creating a program that most closely resembles user needs in a relatively short time. The prototype was generated using the Microsoft Access 2010 database application. The selection of microsoft access to create a prototype was based on the availability of complete facilities in Microsoft Access to design table relations, input forms, query processing, reports and the visual basic programming language for applications. Google Forms used to receive lecture data input online. The application development stages consist of design, testing and implementation stages. This application has succeeded in providing the right solution for the Padang State Polytechnic Accounting Department during the pandemic in calculating and reporting lecture activities and lecturers teaching fees.
Analisis Perbedaan Kinerja Keuangan Atas Kebijakan POJK 11/POJK.03/2020 Terhadap Perusahaan di Subsektor Lembaga Keuangan Yang Terdaftar Di Bursa Efek Indonesia
Authors: Heriyanto Randy , Oliyan Fitra
Published: March 2021

Pertumbuhan ekonomi suatu perusahaan merupakan salah satu alat bantu bagi para investor untuk menentukan keputusan dalam berinvestasi. Pada awal tahun 2020 telah terjadi pandemi yang dikenal dengan COVID-19. Dampak dari pandemi ini mulai dirasakan di negara Indonesia pada awal bulan Maret, sehingga terjadi keresahan dalam melaksanakan aktivitas sehari-hari. Adanya kebijakan tentang anjuran bekerja di rumah tidak bisa dilakukan pada setiap sektor industri. Hal ini berimbas pada pekerjaan yang tidak bisa tergantikan dengan work from home. Akhirnya, ada masyarakat yang penghasilannya berkurang dan bahkan hilang. Pemerintah mengeluarkan kebijakan mengenai kelonggaran kredit dalam waktu satu tahun setelah diterbitkannya POJK 11/POJK.03/2020. Peraturan ini merupakan kelonggaran yang diberikan kepada masyarakat yang memiliki kredit kepada pihak financing. Perusahaan dalam sektor keuanganlah yang memiliki dampak langsung atas kebijakan ini. Berdasarkan penelitian yang akan dilakukan akan diketahui apakah pengaruhnya terhadap kinerja keuangan di subsektor lembaga keuangan.
Simple and Short-term Inspiration Training Accelerates Recovery from Residual Pulmonary Hypertension after Mitral Valve Surgery: A randomized control trial
Authors: Radi Basuni Radi , Suryaatmaja Bima , Kuncoro Ario Suryo , Soesanto Amiliana M
Published: March 2021

Background: Residual pulmonary hypertension after mitral valve surgery predicts a worse prognosis. This study aimed to explore the effect of inspiratory muscle training on functional capacity and pulmonary artery pressure in patients with residual pulmonary hypertension after mitral valve surgery.

Methods: Forty-three patients with residual pulmonary hypertension soon after mitral valve repair or replacement surgery were consecutively enrolled in this randomised controlled trial. They were randomly allocated to either an intervention group (n=22) or a control group (n=21). Both groups participated in usual 10-12 sessions of supervised aerobic exercise training, with low to moderate intensity. The subjects in the intervention group participated in additional inspiratory muscle training using an incentive spirometer with a series of 10-12 inspiration repetitions of 50% of maximum inspiratory volume in each aerobic session. Echocardiography and the 6-minute walking test were performed before and after the programme.

Results: The patients were 70% female, mean age 43.5+/-13 years. Both groups had similar baseline characteristics. The systolic pulmonary artery pressure declined from 51(43-68) mmHg to 35 (29-39) mmHg, p<0.001 in intervention group, and from 46(43-55) mmHg to  43(40-51)mmHg, p<0.01 in control group. The reduction was higher in the intervention group than in the control group, 16 (12-30) vs 3.5 (2-4) mmHg respectively, p<0.001, and in patients with higher baseline systolic pulmonary artery pressure. The 6-minute walk test distance increased from 308(242-353) meters to 407(377-433) meter, p<0.01 in intervention group, and from 353(334-381) meter to 391(376-429) meter, p<0.01 in control group. The improvement was higher in the intervention group than in control group, 101 (93-131) vs 48 (35-53) meter respectively, p<0.001.

Conclusion: Adding inspiratory muscle training to a usual exercise programme resulted in faster recovery from residual pulmonary hypertension and higher increase in functional capacity.
Incidence and outcome of no flow after primary percutaneous coronary intervention in acute myocardial infarction
Authors: Datta Goutam , Sarkar Sandipan
Published: March 2021

Background: Mechanical revascularization of the infarct-related artery (IRA)

is the most effective treatment modality in ST-segment elevation myocardial

infarction (STEMI).No flow occurs in ∼8.8-10% of cases of primary

percutaneous coronary intervention(PCI) in STEMI patients. Our aim was to study    

actual incidence and outcome of no flow patients.

Methods: Five hundred and eighty primary PCI patients

were studied over a period of two years i.e. January 2016 to December 2017.

Drug eluting stents were used in all cases. Majority of our patients(>90%) came  6

hours  after onset of chest pain. There were many patients where there was 

no flow even after mechanical thrombus aspiration and pharmacological

vasodilator therapy. We have studied primary outcome(mortality) of no flow in

those patients.                                                                                                                

Results: There were 44 cases of  no flow in our

series(7.75%). Left anterior descending artery(LAD )was involved in eighteen

patients. Right coronary artery(RCA) was culprit in twenty four cases. Only

two cases were seen in LCX territory. One month mortality rate in no flow group

was 50% and 6.25% in successful recanalization group. One year mortality was

12.5% in successful recanalization group and 66% in no flow group.

Conclusion: Refractory no flow during primary PCI in STEMI is associated

with high mortality and morbidity. There is no established strategy to solve

this phenomenon.
THE PROBABLE PLACE FOR BEING CREATED MASS INFORMATION THEORY BETWEEN OTHER FUNDAMENTAL THEORIES ABOUT IMPACT ON MASS AUDIENCE
Authors: Vladymyrov Volodymyr
Published: March 2021

The article continues, for the first time in English in domestic science, to study the question of the need to create a new scientific theory – the theory of mass information. For the first time too raises the question of creating, in a place of the current theory of mass communication, a system of sciences including: a) mass information (shpuld be created now in rpoh of mass information), b) the theory of mass understanding (has created as a hermeneutics of the masses), c) the theory of mass communication (has created as a theory of the transfer of content) and the theory of mass emotions (started to create in 2017). This is a paradoxical situation – the absence of fundamental theory of mass information in the epoch of mass information. Researches in the scientific works of foreign mass communication also showed the absence of a holistic theory, as well as attempts to create it, even the lack of decisions on the need to create it as a new scientific field.
La traducció de Francesc Xavier Garriga de "Solitud", de Víctor Català: la variació lingüística
Authors: Garcia-Pinos Eva
Published: March 2021

L’objectiu d’aquest estudi és analitzar la variació lingüística en la traducció al castellà de Solitud, de Víctor Català, duta a terme per Francesc Xavier Garriga i publicada el 1907. Malgrat ser una traducció relativament coneguda, la de Garriga ha estat estudiada en algunes ocasions en què s’han tractat molt breument les decisions de Garriga per reproduir la variació lingüística, que a l’original permet de distingir les veus de l’obra. En aquest article, s’aprofundeix en aquest aspecte i s’analitza la procedència dels trets de variació lingüística utilitzats pel traductor.
PENDIDIKAN KEIMANAN DALAM KELUARGA (Studi Analisis Surat At-Tahrim Ayat 6)
Authors: Tabi'in As'adut
Published: March 2021

Allah SWT. Menciptakan manusia sebagai hamba Allah dan Khalifah Allah di muka bumi yang bertugas agar menyembah Allah dan menjalankan hidupnya berdasarkan pedoman yang diberikan oleh Allah melalui keteladanan Rasul-Nya. Walaupun manusia lahir diumpamakan seperti kertas putih bersih atau ia lahir dengan pembawaan yang dapat berkembang sendiri, tetapi perkembangan itu tidak akan maju kalau tidak melalui proses tertentu, yaitu proses pendidikan. Jika sebuah keluarga yang anaknya terlibat perbuatan tercela, yang akan menanggung malu di masyarakat bukan hanya dirinya tapi semua yang dalam keluarga itu. Keterangan di atas menunjukkan bahwa pendidikan keimanan dalam keluarga sangat penting sekali dan sejauh mana peranan dan tanggung jawab keluarga dalam pendidikan, sehingga terciptanya sebuah keluarga yang sakinah mawaddah warrahmah. Adapun metode pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan jenis penelitian kepustakaan dan pendekatan tafsir, Sumber Data yang meliputi data primer dan data skunder, Teknik Pengumpulan Data, menelaah, mencatat hasil telaah risalah, menganalisa, menggunakan pendapat dan kesimpulan. Metode Analisa dengan menggunakan Metode Deskripsi dan Content Analisis. Dari hasil analisis dapat disimpulkan sebagai berikut: Pertama, pendidikan keimanan merupakan asal dan segala upaya pendidikan dan dasar penopang bagi kehidupan manusia baik sebagai individu maupun masyarakat. Terutama dalam sebuah keluarga karena keluarga merupakan lingkungan pendidikan pertama dan utama, disamping itu lingkungan keluarga inilah anak pertama-tama mendapatkan pendidikan dan bimbingan. Kedua,adapun metode pendidikan untuk menanamkan rasa iman dalam keluarga sehingga terciptanya kelurga sakinah mawaddah warrahmah adalah sebagai berikut: metode khiwar (percakapan), Qur'ani dan Nabawi, Kisah Qur'ani dan Nabawi, Amtsal (perumpamaan), Teladan, Pembiasaan, Ibroh dan Mau'izoh.
ANALISIS JURNAL
Authors: NUGROHO AMOS SETYO AJI
Published: March 2021

Gereja dan Kemiskinan: Diskursus Peran Gereja di Tengah Kemiskinan.Permasalahan kemiskinanbukan hanya menjadi masalah lokal, namunmenjadi masalah yang digumulkan oleh dunia. Gereja sebagai mandataris Tuhan di tengah dunia, dituntut untuk dapat berperan dalam membantu masalah kemiskinan. Bagaimanakah sewajarnya gereja berperan di tengah kemiskinan masyarakat? Dengan menggunakan metode deskriptif analisis, serta meminjam pemikiran Karl Marx,untukmenelisik peran gereja dalam membantu mengatasi permasalahan kemiskinan. Panggilan gereja yang seharusnya adalah untuk menyuarakan ketidakadilan dan penindasan hak-hak orang miskin.Gereja hadir untuk berpihak kepada yang lemah, tidak berdaya, miskin, dan yang terpinggirkan. Jika gereja tidak memiliki keperpihakan kepada yang lemah, maka kehadiran gereja tidak memiliki makna.Gereja perlu terus menerus menyuarakankritik profetisnya tanpa pandang bulu terhadap berbagai penyalahgunaan kekuasaan, terjadinya ketidakadilan, terampasnya hak-hak masyarakat, dan terhadap sistim yang menindas serta memiskinkan manusia. Spiritualitas dan religiusitas jemaatjuga harus sampai kepada sebuahkesalehan sosial,dimana energi spiritual yang dimiliki jemaat mampu untuk mendorong kepeduliannya akan berbagai persoalan kehidupan masyarakat. Spiritualitas seperti inilah yang harus menjadi perhatian gereja dalam membangun kehidupan jemaat. Salib harus dipahami sebagai refleksi atas penderitaandan kematian Kristus, namun disaat yang sama pula harus mampu membuka mata dan telinga akan penderitaan, kesengsaraan, dan pengharapan manusia akan harkat dan martabatnya sebagai manusia. Disitulah gereja berperan.
Teori Penghormatan
Authors: Rumampuk Georgio Nicky
Published: March 2021

Tulisan ini membahas berkaitan dengan dialog antara kekristenan dengan Ritus Kembang Kuningan. Ritus ini ada di wilayah Desa Polobogo, Kecamatan Getasan, Kabupaten Semarang. Setiap bulan Jumadil Akhir di beberapa punden (makam yang dikeramatkan), dilakukan ritual sebagai bagian upacara pada ritus tersebut. Esensi dari rangkaian ritual yang dilaksanakan yaitu untuk berdoa bagi leluhur serta memohon keberkahan dan keselamatan bagi masyarakat. Menjadi unik, ketika ritual ini dilakukan oleh warga gereja, yang notabene mempunyai identitas Kristen, namun juga mempunyai identitas sebagai warga masyarakat setempat. Dengan memakai pendekatan kualitatif dan metode deskriptif analisis, serta memakai analisis model sintesis. Di dapati bahwa teologi kehormatan menjadi titik temu, untuk mendialogkan identitas kekristenan dengan ritus Kembang Kuningan.
GEREJA DAN KEMISKINAN: DISKURSUS PERAN GEREJA DI TENGAH KEMISKINAN
Authors: Kainama Marchel Devid
Published: March 2021

Kemiskinan bukan hanya menjadi masalah lokal, namun menjadi masalah yang digumulkan oleh dunia. Gereja sebagai mandataris Tuhan di tengah dunia, Dalam hal ini dituntut untuk dapat berperan dalam membantu masalah kemiskinan.
Cyclic Group
Authors: Lobo Matheus Pereira
Published: March 2021

CYCLIC GROUP and its underlying definitions are presented in this white paper (knowledge base).
Mediating Factors in Within-Person Developmental Cascades of Externalising, Internalising and ADHD Symptoms in Childhood
Authors: Speyer Lydia Gabriela , Obsuth Ingrid , Ribeaud Denis , Eisner Manuel , Luciano Michelle , Auyeung Bonnie , Murray Aja Louise
Published: March 2021

This study investigated the role of parental involvement alongside academic achievement and peer problems in mediating within-person developmental cascades from externalising to internalising problems and from ADHD symptoms to internalising and externalising problems using autoregressive latent trajectory models with structured residuals. Models were fit for parent- and teacher-reports on children’s psychosocial development as measured by the Social Behaviour Questionnaire (SBQ) collected over ages 7, 9, and 11 in a Swiss longitudinal cohort study (zproso; N=1387, 51% male). Results indicated that none of the considered factors acted as significant mediators in longitudinal relations between ADHD, internalising and externalising problems; hence, a full picture of the mediating mechanisms in developmental cascades remains to be identified.
Psychedelic Experiences and Mindfulness are Associated with Improved Wellbeing
Authors: Qiu Tianhong Tim , Minda John Paul
Published: March 2021

Both psychedelics and mindfulness are a recently emerging topic of interest in academia and popular culture alike. Personal meditation practices and recreational psychedelic use have consistently increased in the past decade. While clinical work has shown both to improve long-term wellbeing, the data on naturalistic applications of psychedelics and mindfulness is rather lacking. The current study aims to examine the relationship between psychedelic use, mindfulness, and multi-faceted wellbeing as an outcome. Hierarchical regression was used to quantify these associations on a large sample of people (N = 1219), who engage in both meditation practices and psychedelic use. These results show that both mindfulness and mystical experiences each predict substantial increases in wellbeing. Psychedelics were found to be an important moderator of mystical experience to explain improvements in wellbeing. These data are among the first to establish a strong relationship between personal mindfulness practice, recreational psychedelic use, and overall psychological wellbeing in a naturalistic framework.
Design, content, and fieldwork procedures of the COVID-19 Psychological Research Consortium (C19PRC) Study – Wave 4
Authors: McBride Orla , Butter Sarah , Murphy Jamie , Shevlin Mark , Hartman Todd K. , Bennett Kate Mary , Stocks Thomas VA , Lloyd Alex , McKay Ryan , Gibson Miller Jilly , Levita Liat , Mason Liam , Martinez Anton Philipp , Hyland Philip , Vallières Frédérique , Karatzias Thanos , Valiente Carmen , Vazquez Carmelo , Bentall Richard
Published: March 2021

Objectives: This paper outlines fieldwork procedures for Wave 4 of the COVID-19 Psychological Research Consortium (C19PRC) Study in the UK during November-December 2020. Methods: Respondents provided data on socio-political attitudes, beliefs, and behaviours, and mental health disorders (anxiety, depression, and posttraumatic stress). In Phase 1, adults (N=2878) were reinvited to participate. At Phase 2, new recruitment: (i) replenished the longitudinal strand to account for attrition; and (ii) oversampled from the devolved UK nations to facilitate robust between-country analyses for core study outcomes. Weights were calculated using a survey raking algorithm to ensure the longitudinal panel was representative of the baseline sample characteristics. Results: In Phase 1, 1796 adults were successfully recontacted and provided full interviews at Wave 4 (62.4% retention rate). In Phase 2, 292 new respondents were recruited to replenish the panel, as well as 1779 adults from Wales, Scotland, and Northern Ireland, who were representative of the socio-political composition of the adult populations in these nations. The raking procedure successfully re-balanced the longitudinal panel to within 1% of population estimates for selected socio-demographic characteristics. Conclusion: The C19PRC Study offers a unique opportunity to facilitate and stimulate interdisciplinary research addressing important public health questions relating to the COVID-19 pandemic.
The Consequence of Credit Performance and Capital Adequacy: Evidence from Commercial Banks in Nepal
Authors: Shrestha Bijay Gopal , Niraula Damodar
Published: March 2021

Following random effect GLS model, this study aims at examining the consequence of credit performance and capital adequacy of Nepalese commercial banks. For the analysis, the balanced panel data of 19 commercial banks have judgmentally been selected and used. The researcher took credit to deposit ratio (CDR), interest rate spread (IRS), non-performing loan ratio (NPLR) and capital adequacy ratio (CAR)  as the predictors of profitability measured by return on assets (ROA) of the banks. The results indicate that the study predictors are significant in defining variation on ROA. The variables CDR and NPLR have significant negative impact on ROA. In contrast, the predictors IRS and CAR have positive consequence on ROA. However, the relationship between CAR and ROA is statistically insignificant. Results of the study can contribute as an important input to regulatory body in developing policy so as to make banking operation effective.
Managerial Perceptions on Internal Business Process Perspective in Commercial Banks of Nepal
Authors: Parajuli Dilip
Published: March 2021

This paper aims to explore managerial perceptions on the internal business process perspective in Nepalese commercial banks. A set of questionnaire consisting five-point Likert-type scale statements was administered to collect data from sample units; state-owned banks, private banks, and joint venture banks. The findings indicate that customer need satisfaction has been perceived as the top priority measure of the internal business process perspective in Nepalese banks. Distribution reach and process delivery aspects of the internal process perspective have also got more preferences as per the perceptions of the managers. However, some other aspects such as service cycle duration, a sufficient number of training hours, and a comprehensive innovation process seem to be less preferred. The overall results show that the internal business process as per the response is satisfactory.
Salman Rushdie's Midnight’s Children: Cultural Cosmopolitan Reflection
Authors: Giri Pradeep Kumar
Published: March 2021

This article aims to prove Salman Rushdie's Midnight’s Children as a cultural cosmopolitan novel through the lance of cosmopolitanism. Out of various types, cultural cosmopolitanism is my focus in this paper. Culturally, cosmopolitanism means openness to different cultures. Cosmopolitanism is a kind of cultural outlook involving an intellectual and aesthetic attitude of openness towards peoples, places and experiences from different cultures, especially from different nations. This type of cosmopolitanism refers to an ideal about culture or identity. Cultural cosmopolitans view that membership in a particular community is not essential for one’s social identity. It stresses that such cultural membership is irrelevant. It refers to partiality for cultures besides one’s own culture of origin as with a traveler or globally conscious person. The parochial feeling of nation and nationalism is, sometimes, an obstacle to the unity and humanitarian feeling. After the outbreak of pandemic Covid 19, people living in any corner of the world have realized- to a great extent- that the feeling of cosmopolitanism and humanism should be at the center of every human. Salman Rushdie’s Midnight’s Children evokes people, in this cosmos, cannot be confined within the boundary of limited nationalism.
Revisiting the morphophonology of Thangmi: a Tibeto-Burman language of Nepal
Authors: Turin Mark
Published: March 2021

This article revisits the morphophonology of Thangmi, a Tibeto-Burman language spoken in Nepal by a community group of the same name whose grammar and lexicon I was involved in documenting from 1996 onwards. The Thangmi (Nepali Thāmī) are an ethnic group who number around 30,000 and inhabit the central eastern hills of Nepal. The Thangmi are autochthonous to the upper reaches of Dolakhā district as well as to the eastern valleys of Sindhupālcok district, and their hitherto undocumented Tibeto-Burman language has two distinctly recognisable and mutually unintelligible dialects. Morphophonology (also known as morphophonemics) explores the interaction between morphology and phonology, and is predicated on a rigorous investigation of the phonological variations within morphemes that oftentimes mark different grammatical functions. While complex, Thangmi morphophonology lends itself to transparent interpretation, and this paper offers a modified analysis that builds on and develops from my earlier work (Turin 2012, 2005). Following a brief introduction to Thangmi segmental phonology, this article covers four aspects central to Thangmi morphophonology: the remnants of what may be a defunct liquid-nasal alternation, a brief overview of assimilation, a robust review of intervocalic approximants and finally a brief note on syncope.
Building a natural sounding Text-To-Speech system for the Nepali language: research and development challenges and solutions
Authors: Bajracharya Roop Shree Ratna , Regmi Santosh , Bal Bal Krishna , Prasain Balaram
Published: March 2021

Text-to-Speech (TTS) synthesis has come far from its primitive synthetic monotone voices to more natural and intelligible sounding voices. One of the direct applications of a natural sounding TTS systems is the screen reader applications for the visually impaired and the blind community. The Festival Speech Synthesis System uses a concatenative speech synthesis method together with the unit selection process to generate a natural sounding voice. This work primarily gives an account of the efforts put towards developing a Natural sounding TTS system for Nepali using the Festival system. We also shed light on the issues faced and the solutions derived which can be quite overlapping across other similar under-resourced languages in the region.
Problems and Prospects of the Coffee Cultivation in Nepal with Special Reference to Hokse Bazaar of Kavrepalanchok District
Authors: Dahal Ananta Raj
Published: March 2021

Nepal has much diversified climate topographical condition; variety of agricultures’ farming is possible in different climate. For the development of the Nepalese agriculture different cash crops played a vital role in the different geographical and climate condition. Middle hilly area from eastern part to western part of Nepal climate is suitable for Coffee farming. This research examines the problems and prospects of the coffee cultivation in Nepal with special reference to Hokse Bazaar of Kevrepalanchok district. The objectives of this study are to analyze the present situation of Coffee cultivation in the sample areas population and to analyze problems and prospects of the coffee cultivation in the areas. Both primary and secondary data are used the sources of information. Descriptive research design has been used for the processes of data analysis. This research shows the increasing Coffee farming people who help to improve the local people’s economic status and the protection of landslides as well as environment. There are many problems such as technical, economy for investment, proper market and Coffee refinement. To solve different problems of Coffee cultivation government of Nepal must support them.
Malnutrition Status Among Children in Nepal
Authors: Poudel Manusha
Published: March 2021

Malnutrition among children stands as a serious problem to child growth and development and it leads to child morbidity and mortality. This study has tried to find the status of malnutrition among below five years children in Nepal based on the secondary data from Nepal Demographic and Health Survey (NDHS) 2006, 2011 and 2016.  Study found out that 36 percent children were stunted in 2016 while 49 percent in 2006. On the other hand wasted has slowly decreased during the ten years period. Results also showed that those mothers who were thin have higher level of stunting, wasting and underweight than those having a normal Body Mass Index (BMI). Study found out that in 2016 more than half children were anemic while the percent was 48 in 2006 and 46 in 2011. To eradicate the level of malnutrition among children and overall development of the country, it is necessary to launch broader platform on nutritional intervention and should be focused at community and region based malnutrition programs.
Impact of non-performing assets on profitability in Nepalese Commercial Banks
Authors: Pokharel Shiva Prasad
Published: March 2021

The degree of non-performing assets (NPAs) best demonstrates the adequacy of the financial part of a nation. The amount of non-performing assets affects not only the banking industry but also the total financial system and the economy of the country. The motivation behind this investigation is a push to evaluate the effect of Non Performing Assets on the profitability of Nepalese commercial banks. The study cover the period 2013 July 16 to 2018 July 16. Further, the examination is made to investigate the impact of various gatherings of banks. In particular, Government owned bank and private area banks on the financial business in such manner. Five out of twenty four individual private division banks and one out of three, government claimed banks have been considered with the end goal of the investigation for as sample. The investigation depends on optional information gathered from the Nepal Rastra Bank's site just as yearly report of concern banks. To beat the examination objective clear measurements are utilized to portray the essential highlights of the information in the investigation, and inferential insights have been utilized to get to the effect of non-performing assets on profitability of the banks. Besides, credit deposit ratio, employee expenses over all out operating expenses and gross non-performing assets have been taken in to thought as free factor and Return on assets and earnings per share are a piece of ward variable. The appraisal of private part banks uncovers that the development pace of NPAs is low when contrasted with the administration claimed Agriculture Development Bank. The administration claimed bank has neglected to deal with the issue of unsecured loan adequately because of which the development in such loans has been marvelously high. Besides, the effect of NPA on profitability has been done as positive in relationship.
Public Financing in Higher Education Institutions: Issues and Challenges
Authors: Gupta Shatrughan Prasad
Published: March 2021

This paper is an attempt to analyze the present pattern of funding higher education in Nepal and to discuss the desirability and feasibility of various alternative methods of funding the same. Before federal system, higher education (HE) in Nepal was a state funded but currently the paradigm has been shifted to the province government besides the funding of central university, which has not been well-defined. Higher education itself benefits not only society at large, but also individuals, and as it attracts relatively more privileged sections of the society, there is a rational for shifting the financial burden to the social domain rather to government sector alone.

The main objective is to review the current policies, practices of financing in promoting access, quality, relevancy, equity and prosperity. On the basis of secondary sources of data this paper focused the reports published by University Grants Commission, Nepal (UGC). Some other relevant literature, reports, articles, books, policy documents were critically analyzed and reviewed to draw the findings and conclusion. Some statistical methods were used for interpretation.

Resource constraints, equity, financing HE mostly from the general tax revenue may not be a desirable policy in the long run. Accordingly some of the alternative policy choices are discussed for financing HE from the public exchequer, student loans, student fees, and the role of the community investment. Among the available alternatives, it is argued that a discriminatory pricing mechanism and subsidy policies to community campuses of different layers of government would be relatively more efficient and equitable mechanism of financing as community campuses are providing the major access, equity, quality as well and reducing the financial burden of government with the cost recovery modality.

It is argued that such institutions should be the priority of government for promoting equitable quality access to HE with nominal costs of users.
Situation of Sports in Ilam
Authors: Acharya Ashish
Published: March 2021

“Sports is an institutionalized comparative activity that involves various physical extensions or the use of relatively complex physical skills by individuals whose participation is motivated by combination of intrinsic and extrinsic factors.” Present situation of sports in Ilam district entitled research was conducted in Ilam, where forty-seven (47) sports related persons were selected as respondents for the study. The main objectives of the study were to find out the developmental trend, present status and prospect of sports in Ilam district. For this study convenient cum purposive sampling method was used. Different sets of interview schedule was developed including overall issues of the developmental trend present status of sports in Ilam district.
Techniques on Translation of Cultural Terms and Post-modernism
Authors: Air Gagan Singh
Published: March 2021

Translation is a process of rendering meaning from one language to another language and translation procedures are the technical strategies adopted by the translator to achieve the closet possible equivalent. In this paper an attempt has been made to evaluate the techniques of translation of cultural terms offered by New mark that have been employed in translating cultural words. This paper also aims to have an argument on the techniques of translation that focus on target readers in post-modernism. It has been found that in translating cultural terms, ten different techniques are found to have been employed in translating cultural words. Literal translation is mostly used and claque is the least used technique. There is triangular relationship among the translator, the text and the reader. A translator should remove the spectacle of domination and accept the foreign culture and source culture with respect in postmodernism.
Mensch oder Computer? Zur Frage des Produzenten in den modernen visuellen Medien
Authors: Kapuścińska Anna
Published: March 2021

Ziel des Artikels ist es, über die Rolle des Menschen als Produzenten von Informationen in den Massenmedien zu reflektieren. Selbst wenn er im Prozess der Informationsproduktion nach wie vor vorhanden ist, kann er nicht immer als Produzent im Kommunikationsprozess betrachtet werden. Seine Rolle beschränkt sich häufig auf drei Aktivitäten: Herstellung des Computers, seine Vorprogrammierung und Eingabe des neuen Inhalts in ein vorprogrammiertes Gestaltungsschema. Es kann jedoch argumentiert werden, dass keine dieser Aktivitäten direkt mit der Erzeugung der Informationen verbunden ist. Dies erlaubt die Annahme, dass die tatsächliche Informationsproduktion über die Tätigkeit eines menschlichen Produzenten hinausgeht und eher als maschinelle Rekonstruktion eines definierten Schemas angesehen werden sollte.
INVESTIGATIVE STUDY OF THERMAL PERFORMANCE OF THERMOSYPHON SOLAR COLLECTOR
Authors: K. Jasim Ayoob , H. Abbood Basim , H . Alhamdo Mohammed
Published: March 2021

Experimental and Numerical investigation has been performed to improve the thermosyphon thermal performance. Optimization process concentrated on both the water and the operating liquid temperature inside the tank and the thermosyphon. For this purpose, three different models of improvement methods have been studied that depend on increasing the surface area with no changing in the volume of operating liquid. The first one (case-A-) is by add ten ring fins about the absorber pipe. The second method (Case-B-) is by add twenty ring fins about the absorber pipe. While, the third way (Case-C-) is by add ten ring fins with ten grooves about the absorber pipe. The thermosyphon thermal performance was compared between the traditional model and experimental model. Moreover, numerical simulate for all cases were done with computational fluid dynamic (CFD), ANSYS 19.R3. It was observed through the results that a good convergence between the numerical and, experimental results. Furthermore, the thermal performance for case-A- is found greater than all other cases under study.
RANCANG BANGUN APLIKASI PENGOLAHAN DATA MERCHANT BERBASIS WEB PADA PT. FINNET INDONESIA
Authors: Faradhila Anisa , Setiawan Rudi
Published: March 2021

Pengolahan data pada divisi merchant operation PT. Finnet Indonesia saat ini masih menggunakan sistem manual. Hal tersebut menjadi permasalahan pokok sehingga sering terjadi kesalahan terutama dalam aktivitas kerja seperti pengolahan data beserta laporannya. Sistem manual juga menyebabkan proses kerja menjadi tidak efektif dan tidak efisien. Untuk mengatasi permasalahan tersebut, maka dibutuhkan suatu sistem baru untuk dapat mengganti sistem yang dipakai saat ini yaitu mengubah sistem manual menjadi sistem terkomputerisasi. Rancang bangun aplikasi pengolahan data ini adalah suatu program aplikasi berbasis web yang menggunakan bahasa pemograman PHP dan MySql sebagai databasenya dengan metode waterfall sebagai metode pengembangan sistem. Perancangan yang digunakan dalam merancang sistem ini antara lain Flowchart Diagram, Entity Relationship Diagram serta Data Flow Diagram. Hasil dari pembuatan aplikasi ini adalah mengotomatisasi pendataan berupa proses input, output, dan pencarian data pada data merchant yang masuk, data user, data transaksi, data disclaim serta data perjanjian kerjasama yang mana pada sistem sebelumnya masih menggunakan pengolahan data secara manual. Aplikasi ini  juga dapat menghasilkan laporan yang diantaranya berupa laporan data merchant, laporan data transaksi dan laporan disclaim. Dengan diterapkannya sistem ini pada divisi merchant operation PT. Finnet Indonesia, maka diharapkan dapat mengurangi kesalahan-kesalahan yang mungkin terjadi. Sistem ini juga diharapkan dapat lebih mempercepat proses input, output, dan pembuatan laporan yang pada akhirnya dapat membantu tim divisi merchant operation PT Finnet Indonesia.
PERANCANGAN SISTEM PENDIAGNOSA PENYAKIT HEPATITIS DENGAN METODE CASE BASED REASONING (CBR)
Authors: Darsin Darsin , Sesunan Mira Febriana
Published: March 2021

Penyakit Hepatitis adalah penyakit yang disebabkan oleh beberapa jenis virus yang menyerang dan menyebabkan peradangan serta merusak sel-sel organ hati manusia. Hepatitis dikategorikan dalam beberapa golongan, diantaranya hepatitis A, B, C, D dan E. Hepatitis dibagi menjadi 2 yaitu hepatitis akut yang  berlangsung kurang dari 6 bulan ditularkan melalui fecal oral lewat makanan dan hepatitis kronis yang berlangsung lebih dari 6 bulan ditularkan lewat cairan parenrral, seksual, plasenta. Hepatitis akut terdiri dari virus hepatitis A dan virus hepatitis E, sedangkan hepatitis kronis terdiri dari virus hepatitis B dan virus hepatitis C. Di Indonesia penyakit Hepatitis yang paling banyak di derita adalah hepatitis A, B dan hepatitis C. Sedangkan mengidentifikasi serangan penyakit pemyakit hepatitis, dapat dilakukan dengan cara melihat fisik secara langsung pada setiap bagian tubuh, baik kulit, mata, air seni. Dalam penelitian ini, dilakukan identifikasi penyakit hepatitis A, B, C, D, E. Sistem penalaran komputer berbasis kasus case based reasoning (CBR) merupakan sistem yang bertujuan untuk menyelesaikan suatu kasus baru dengan cara mengadaptasi solusi-solusi yang terdapat kasus-kasus sebelumnya yang mirip dengan kasus baru tersebut.
Rancang Bangun Aplikasi Penjualan Berbasis Website (Studi Kasus : Toko Waroeng Bola)
Authors: Triyanto Rohmat
Published: March 2021

Sistem Informasi Penjualan Berbasis Web pada Toko Waroeng Bola Jakarta Timur dapat memudahkan proses penjualan pada toko waroeng bola. Dengan adanya sistem informasi penjualan pada toko waroeng bola berbasis webdapat meningkatkan kualitas pelayanan dan pengelolaan data pada toko waroeng bola Jakarta Timur. Selain itu, pihak toko dapat mudah mengolah data penjualan, data barang, data pembelian dan data pengguna yang tersimpan dalam database. Dalam penelitian ini, penulis membahas tentang cara merancang dan membangun sebuah Sistem Informasi Penjualan pada Toko Waroeng Bola Jakarta Timur.Adapun metodologi pengembangan sistem yang digunakan yaitu, System Development Life Cycle (SDLC)model waterfall yang meliputi tahapan analisis kebutuhan, desain sistem, implementasi sistem dan pengujian sistem. Sistem ini dibangun dengan menggunakan bahasa pemprograman Hypertext Preprocessor(PHP), framework menggunakanCodeIgniter dan database server menggunakan MySQL. Adapun hasil yang ingin dicapai pada penelitian ini yaitu, Sistem Informasi Penjualan pada Toko Waroeng Bola Jakarta Timur. Dengan dibanggunya sistem ini diharapkan dapat membantu pihak toko dalam mengolah data penjualan, data barang, data pembelian dan data pengguna agar lebih efektif dan terstruktur.
RANCANG BANGUN APLIKASI PEMESANAN DESAIN JERSEY BERBASIS ANDROID DENGAN MENGGUNAKAN TEKNOLOGI FIREBASE (Studi Kasus : Konfeksi Minister)
Authors: Setiaji Ari
Published: March 2021

Konfeksi Minister Productatau bisa disebut dengan Minister Appareladalah tempat produksi bahan-bahan mentah pakaian menjadi baju jersey. Jerseydikenal sebagai baju yang dikhususkan untuk pakaian olahraga, biasanya dipakai oleh olahragawan bola ataupun futsal. Konfeksi Minister Productadalah konfeksi yang khusus menjual pakaian olahraga yaitu bola dan futsal. Konfeksi Minister Productmasih menerapkan proses desain dan transaksi secara konvensional. Alat bukti yang menjadi tanda jadi diantara konfeksi Minister Productdengan pembeli adalah nota dan desain yang diberikan oleh pembeli kepada konfeksi Minister Productmasih berupa gambar sketsa. Adapun tujuan dari penulisan ini adalah untuk menerapkan sistem aplikasi pemesanan desain jerseyyang terdigitalisasi dari sektor desain ataupun transaksi. Aplikasi pemesanan desain berbasis androidini diharapkan membuat penambahan inovasi teknologi dibidang desain. Aplikasi ini juga menerapkan teknologi firebasesebagai pendukung dari fitur-fitur yang terdapat pada aplikasi tersebut. Teknik pengembangan sistem dalam penulisan skripsi ini menggunakan metode model Prototyping.Aplikasi ini juga terbagi menjadi dua userlevelyaitu admin dan pembeli. Masing-masing aktor mempunyai hak akses yang berbeda dalam melakukan aktifitas didalam aplikasi tersebut. Aplikasi ini diharapkan membantu admin dan pembeli dalam melakukan aktivitas jual-beli digitalnya.
RANCANG BANGUN SISTEM INFORMASI PENGAJUAN ANGGARAN DAN LAPORAN KEGIATAN BERBASIS ANDROID (Studi Kasus : Universitas Trilogi)
Authors: Handayani Nurul
Published: March 2021

Dalam penulisan skripsi ini penulis akan membahas rancang bangun Aplikasi Pengajuan Anggaran dan Laporan Kegiatan (SIMPAKAT) berbasis Android pada Universitas Trilogi. Pembuatan sistem ini dilakukan karena proses pengajuan anggaran kegiatan, Laporan kegiatan, dan pengelolaan data unit kerja, pada Universitas Trilogi belum dilakukan secara konvensional alat bukti anggaran saat ini unit kerja mengajukan dan proses Laporan Kegiatan masih berupa kertas dan nota pembayaran saja. Adapun tujuan dari penulisan ini adalah untuk menerapkan sistem Aplikasi Pengajuan Anggaran Kegiatan dan Laporan Kegiatan yang terdigitalisasi dengan baik. Sistem ini dibangun menggunakan metode waterfall, mysql, dan menggunakan metode perancangan sistem Entity Relationship Diagram (ERD) dan Data Flow Diagram (DFD). Aplikasi Pengajuan Anggaran dan Laporan Kegiatan berbasis Android ini di harapkan pengguna jadi lebih mudah dalam proses pengajuan anggaran dan laporan kegiatan. Aplikasi ini juga terdapat beberapa user level, yaitu Unit Kerja, Atasan Langsung (Dekan), Wakil Rektor 1 dan 2, Rektor dan Bagian Keuangan. Masing-masing aktor mempunyai hak akses yang berbeda dalam melakukan aktivitas di aplikasi tersebut.