bluuebunny/crossref_metadata_2025 huggingface dataset:
Bias-dependent two-phase anisotropy in magnetoresistance of a GaMnAs-based magnetic tunnel junction
Authors: Terada Hiroshi , Ohya Shinobu , Tanaka Masaaki
Published: February 2022

We report unique two-phase anisotropy in the tunnel magnetoresistance (TMR) of a GaMnAs-based magnetic tunnel junction, obtained by investigating the magnetic-field-direction dependence with various applied bias voltages. The TMR shows two-fold symmetry about the

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axis at a low bias voltage, while at higher bias voltages, it shows four-fold symmetry about the 〈100〉 axis in the large magnetic field H region. Considering modified Jullière’s model and multiple bands with different anisotropic features, we can well reproduce the experimental TMR characteristics. Our results will lead to novel functionalities using TMRs with different symmetries in multi-orbital materials.
Possiamo startare?
Authors: di Valvasone Luisa
Published: February 2022

Alcuni lettori ci chiedono un approfondimento sull’origine, il significato e l’uso del verbo startare.
Newspaper as a source of gratification of the information needs and as an object of the soologіcal studies
Authors: Bogdanov George
Published: February 2022

An article is a іnterdisciplinary work, it is at the junction of the record keeping, of the theory and history of press and of the general and applied sоciology written and has to the study of newspaper devoted. An author give the most known definitions of newspaper, every in the course of last century developed. The fundamental subjects of the article are a description of newspaper as a produkt of the print, that is aimed to satisfy the іnformatіon needs of the spokesmen for the various age groups, ananalys is of rating of the newspaper as the source of іnformation and a coverage of main tendencies in the interdisciplinary researches, why special attention is given to sociological aspects of similar researches. An article sums up of study of the development of the modern newspaper as a separat form of the print works beginning from the 1900s to the 2010s, as large classifications of the newspapers had maked. Moreover, is a comparative description of the magazin and newspaper as 2 separat forms of periodical press and objects of the applied sociological researches in the article described. By the study of original sources, that were published over the last 40 years, is established, that in consequence of the digitalization and appearance on the market Іnternet-versions of different publications reduces a rating of the usual printed newspaper gradually by numerous groups of population, in the first place by the young at the age under 30 years, including by students and by persons, who receive their vocational training. This problem remains unresolved and asks subsequente laborations in the field of study іnformationneeds of different categories of readers — as representatives of the native population as the numerous groups of the migrants and refugees, who gets to Germany from the 1950s.
Comparison of Various Lipid Levels in Patients with B-Thalassemia Major with that of Normal Individuals
Authors: Afrooz Dr. Farzana , Fatmi Dr. Md. Luthful Ehsan , Morshed Dr. AKM Amirul , Das Dr. Sanjoy Kumar , Zaman Dr. Rifat , Islam Dr. Khandaker Tarequl , Khalil Dr. Md. Ibrahim , Das Dr. Deepa
Published: February 2022

Background: Thalassemia is the most common heterogeneous group of genetic disorders in which the production of normal hemoglobin (Hb) is partly or completely suppressed because of defective synthesis of one or more globin chains that vary widely in severity from asymptomatic forms to severe or even fatal entities. Aim of this study is to compare of various lipid levels in patients with b-thalassemia major with that of normal individuals. Methods: In this cross sectional study, 30 children (case) previously diagnosed as beta thalassemia major were evaluated for serum lipid levels who were admitted at the Department of Pediatrics in DMCH & Thalassemia center of Dhaka Shishu Hospital from January 2012 to December 2012. The control group included 30 ages & sex matched healthy participants. Serum lipids profiles (total cholesterol, triglycerides, LDL­ cholesterol, and HDL cholesterol) as well as hemoglobin, MCV, MCH & MCHC were compared between the two groups. P value < 0.05 was considered statistically significant. Serum total cholesterol (TC), Triglycerides (TG) and HDL cholesterol concentrations were measured by using Photoelectric Colorimeter (ERMA INC, model no AE-30F, made in Japan) in clinical biochemistry department of Dhaka Medical College. Results: Hematological tests showed the mean haemoglobin level in thalassemia group was 7.23 gm/dl with standard deviation of 1.23 whereas in control group the mean haemoglobin level was 10.37 gm/dl with standard deviation of 1.22. There was significant differences between two groups (p=.001). Mean MCV, MCH and MCHC in thaiassemic group were significantly lower [69.83 fl (SD 8.34), 23.10 pgm (SD 3.57) and 28.03% (SD-2.58)] than those in their control counterpart [8323 fl (SD 4.97), 29.23 pgm (SD 2.43) and 31.20% (SD-1.83)] respectively (p = 0.001 in all parameters). Beta thalassemia major patients had significantly lower high-density lipoprotein (HDL) and low-density lipoprotein (LDL) compare with controls (p<0.001). ......
Pengaruh Budaya Pengelolaan dan Tujuan Terhadap Komitmen Organisasi Pada UPTD di Cirebon
Authors: Wibowo Sandi Nasrudin , Dwiyanti Rhestina Atika , Hartono Edy
Published: February 2022

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi dan kepuasan kerja secara parsial maupun simultan terhadap komitmen organisasi pada UPTD Wilayah Pelayanan Pengelolaan Jalan dan Jembatan VI. Populasi dalam penelitian ini adalah UPTD Jasa Pengelolaan Jalan dan Jembatan Wilayah VI. Teknik pengambilan sampel dalam penelitian ini adalah sampel jenuh, yaitu teknik pengambilan sampel bila semua anggota populasi dijadikan sampel. Sampel yang diambil dalam penelitian ini sebanyak 79 responden. Metode dalam pengumpulan data ini menggunakan kuesioner, sedangkan metode dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa budaya organisasi berpengaruh signifikan terhadap komitmen organisasi dilihat dari > yaitu 9,502 > 1,664 dan nilai (sig) 0,000 < 0,05,
Analisis Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) dalam Pengelolaan Keuangan Di Desa Banyudono Kecamatan Dukun
Authors: Faizah Alqi , Sari Retno
Published: February 2022

This study aims to describe the effectiveness and obstacles or constraints of the application of the village financial system application (siskeudes) in financial management in Banyudono Village, Dukun District. This study uses a qualitative approach with a qualitative descriptive type of research. The data used comes from the results of interviews with the Banyudono Village. The data analysis uses data reduction, data presentation and data verification. The results show that the application of the village financial system application (siskeudes) in Banyudono Village, Dukun District has implemented this application since 2018. For its application it has been quite effective in helping in financial management and in its management it is in accordance with village financial management procedures or standards, but in operation there are still obstacles that do not have a significant effect, one of which is the existence of an error system when it is being used. The village financial system is very important in village governance where a good village financial management system will create optimal accountability and transparency.
Horison Kemajuan Desa Menyelami Peranan Pemimpin dan Pemerintahan Desa
Authors: Sutopo Dhanny S , Nugroho Arief B. , Yunita Nourma
Published: February 2022

Kepemimpinan merupakan proses kegiatan seseorang dalam memimpin, membimbing, mempengaruh atau mengontrol pikiran, perasaan atau tingkah laku orang. Salah satu kepemimpinan yaitu kepemimpinan Kepala Desa. Kepala desa sebagai seorang pemimpin memiliki peran yaitu mempengaruhi, memotivasi, mengerahkan, dan komunikasi. Peran kepemimpinan tersebut berhubungan dengan Tujuan Bumdes yaitu meningkatkan pendapatan desa, kebutuhan pokok desa, dan menjadikan desa sebagai desa mandiri. Penelitian ini diharapkan dapat memberikan sumbangsih pemikiran kritis terhadap gejala sosial terkait dengan ranah pemerintahan desa. Mengingat kebutuhan akan implementasi UU No 6 Tahun 2014 tentang Desa, ketika terjadi pergeseran orientasi dalam konteks pembangunan desa yang sebelumnya mengacu pada model community-driven development menjadi village-driven development.Penelitian ini dalam mendapatkan datanya menggunakan teknik Most Significant Change, yaitu dengan mengumpulkan cerita-cerita perubahan yang didapat dari berbagai anggota masyarakat yang ditunjuk secara purposive yang kemudian di klarifikasi dan dipilih dari cerita yang terkumpul melalui kelompok diskusi terfokus (FGD). Diharapkan hasil dari penelitian ini adalah berupa pendapat dari masyarakat tentang peranan pemimpin desa dan pemerintahan desa, yang dapat memberikan manfaat terhadap pembuatan kebijakan desa dan penata kelolaan pemerintahan Desa Sidoasri lebih baik.
Organizational Citizenship Behavior (OCB): Efek Budaya Organisasi dan Work-Family Conflict
Authors: Najih Shofiyuddin , Mansyur Anwar
Published: February 2022

This study aims to determine and analyze the influence of organizational culture and Work-Family Conflict on the Organizational Citizenship Behavior of teachers under the auspices of the Islamic Education Welfare Foundation, Susukan, Cirebon Regency which consists of kindergarten, elementary, junior high, MTs, MA, SMA and SMK. This study uses a survey method using path analysis techniques including: model analysis, hypothesis testing and determining the level of influence. The process of collecting data for teachers of the Islamic Education Welfare Foundation, Susukan, Cirebon Regency used a questionnaire as a research instrument which was distributed to the entire population with the following criteria: 1) Married teachers, 2) Teachers who already had children. With these criteria, 107 samples were collected. Based on the data analysis that has been done, it can be concluded that first, Organizational Culture has a positive and significant effect on Organizational Citizenship Behavior, secondly, Work-Family Conflict has a positive but not significant effect on Organizational Citizenship Behavior.
Pengaruh Jaminan sosial Terhadap Kinerja karyawan dengan Kepuasan kerja sebagai Variabel Intervening
Authors: Dewi Kumala Vera , Siahaan Rumiris , Purba Rakhmawati
Published: February 2022

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh jaminan sosial terhadap kinerja karyawan administrasi PT. Auto Padu Kuala Tanjung Batubara dengan kepuasan kerja sebagai variabel intervening. Penelitian ini dilakukan di administrasi PT Auto Padu Kuala Tanjung Batubara. Teknik pengumpulan data yang dilakukan adalah dengan menggunakan kuesioner. Populasi dalam penelitian ini adalah karyawan administrasi PT Auto Padu Kuala Tanjung Batubara, yaitu sebanyak 40 orang. Teknik pengambilan sampling menggunakan metode sensus, sehingga sampel pada penelitian adalah sebanyak 40 orang. Penelitian ini juga menggunakan analisis jalur (path analysis) dengan bantuan software SPSS for windows. Hasil penelitian menunjukkan bahwa jaminan sosial berpengaruh positif dan signifikan terhadap kepuasan kerja; jaminan sosial berpengaruh positif dan signifikan terhadap kinerja karyawan; kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan; dan jaminan sosial berpengaruh secara tidak langsung terhadap kinerja karyawan melalui kepuasan kerja.
ANALISIS LINGKUNGAN KERJA, BUDAYA ORGANISASI DAN SEMANGAT KERJA DAN PENGARUHNYA TERHADAP PRODUKTIVITAS KERJA PEGAWAI
Authors: Madjidu Alfan , Usu Idrus , Yakup Yakup
Published: February 2022

Tujuan Penelitian ini adalah : 1) Untuk mengetahui dan menganalisis pengaruh Lingkungan Kerja secara parsial terhadap Produktivitas Kerja Pegawai Sekretariat Daerah Provinsi Gorontalo; 2) Untuk mengetahui dan menganalisis pengaruh Budaya Organisasi secara parsial terhadap Produktivitas Kerja Pegawai Sekretariat Daerah Provinsi Gorontalo; 3) Untuk mengetahui dan menganalisis pengaruh Semangat Kerja secara parsial terhadap Produktivitas Kerja Pegawai Sekretariat Daerah Provinsi Gorontalo; 4) Untuk mengetahui dan menganalisis pengaruh Lingkungan Kerja, Budaya Organisasi dan Semangat Kerja secara simultan terhadap Produktivitas Kerja Pegawai Sekretariat Daerah Provinsi Gorontalo. Penelitian ini menggunakan metode survey dengan sampel 101 orang Pegawai. Dan data kualitatif yang digunakan dalam penelitian ini menggunakan skala likert, dan analisis yang digunakan dalam penelitian ini Analis Korelasi dan Regresi, dengan terlebih dahulu dilakukan Uji Kualitas Data Penelitian (uji validitas dan reliabilitas instrumen) dan Uji Persyaratan Analisis (Uji Normalitas Data, Uji Autokorelasi, Uji Multikolinieritas, Uji heteroskedastisitas.

Hasil Penelitian ini menunjukkan bahwa Kuatnya Pengaruh variabel Lingkungan Kerja (X1), Budaya Organisasi (X2), Semangat Kerja (X3) terhadap Produktivitas Kerja Pegawai (Y) yakni sebesar 0,793. Sedangkan kontribusi secara bersama-sama (Koefisien Determinasi / R-Square)  variabel X1, X2 dan X2  terhadap 0,628 atau 62,80 % sedangkan sisanya 37,2 % ditentukan oleh variabel lain. Selanjutnya untuk meramalkan bagaimana keadaan (naik turunnya) variabel Semangat Kerja (Y), dapat diprediksi melalui persamaan regresi Ŷ=1,020 + 0,346 X1 + 0,421 X2 + 0,516 X3. Selanjutnya Besarnya Pengaruh variabel Lingkungan Kerja secara parsial terhadap Produktivitas Kerja Pegawai sebesar 0,547 (Cukup Kuat), dan kontribusi (koefisien determinan) variabel X1 terhadap Y  adalah sebesar 29,92 % sedangkan sisanya 70,8 % ditentukan oleh variabel lain. Selanjutnya besarnya Pengaruh Variabel Budaya Kerja (X2) secara parsial terhadap Semangat Kerja Pegawai (Y) adalah sebesar 0,469 (Cukup Kuat),  dan kontribusi (koefisien determinan) variabel X2 terhadap Y adalah sebesar 21,99 % sedangkan sisanya  78,01 % ditentukan oleh variabel lain.  Selanjutnya besarnya Pengaruh Variabel Semangat Kerja (X3) secara parsial terhadap Produktivitas Kerja Pegawai (Y) adalah sebesar 0,672 (Kuat), dan kontribusi (koefisien determinan) variabel X3 terhadap Y adalah sebesar 45,15 % sedangkan sisanya 54,85% ditentukan oleh variabel lain
Pengaruh Gaya Kepemimpinan, Lingkungan Kerja dan Beban Kerja terhadap Kinerja Karyawan
Authors: Badrianto Yuan , Ekhsan Muhamad , Mulyati Cucu
Published: February 2022

This research is motivated by problems in the Company related to leadership style that does not help employees to be motivated, maintain and increase motivation within themselves. The employee's work environment needs to have sufficient facilities to support daily work in order to improve performance, and a high workload that is sometimes beyond the ability of employees. The purpose of this study was to analyze the effect of leadership style, work environment and workload on the performance of employees of PT. NFI is part of the fillpack. This study uses quantitative research methods. The data analysis method used is validity test, reliability test, normality test, linearity test and regression coefficient (hypothesis). The population of this research is the employees of PT. NFI part of the fillpack as many as 130 employees. This study uses a probability sampling method with a simple random sampling technique, meaning that all members of the population are assumed to have the same opportunity to be selected as the research sample. The results of the study which were processed using the SPSS version 22 for windows program in the t-test (partial) showed that leadership style significantly affected employee performance with a t-count value of 2.886 > t-table 1.989, the influence of the work environment significantly affected employee performance with a t-count value 2,276 > t table 1,989 and the workload also significantly affects employee performance with a t count value of 2,183 > t table 1,989. Thus the researcher can conclude that the variables of leadership style, work environment and workload can be considered and used as benchmarks in employee performance.
Peran Burnout sebagai Mediasi pada Pengaruh Stres Kerja Terhadap Kinerja Karyawan
Authors: Parashakti Ryani Dhyan , Ekhsan Muhamad
Published: February 2022

Employees are an important asset for the company, because the productivity of the company is on them. Therefore the company must have its employees very well so that employees feel comfortable. The comfort factor for employees is something that must be considered by the company so that employees feel at home working at the company so that employees become loyal, so that their performance becomes better. In fact, if employees feel uncomfortable, it will cause work stress that can cause stress. This study aims to see the effect of stress on performance mediated by burnout. Respondents consisted of 81 employees of PD 2.2 Common Rail. Methods and data using a questionnaire. Data processing techniques using Smart PLS, the results of this study indicate that: first, job stress does not have a positive and significant effect on employee performance variables. Second, performance has a positive and significant effect on Burnout. Third, Job Stress has a positive and significant effect on the Burnout variable. fourth, work stress and performance have a positive and significant effect on Burnout.
ANALISIS PERSEPSI HARGA, KUALITAS PELAYANAN, CUSTOMER RELATIONSHIP MARKETING, DAN KEPERCAYAAN TERHADAP PENINGKATAN PENJUALAN DIMEDIASI LOYALITAS PELANGGAN PADA UMKM AYAM POTONG ONLINE ELMONSU
Authors: Muhtarom Abid , Syairozi Imam , Wardani Nuriyah Dita
Published: February 2022

Pada era 4.0 persaingan dalam dunia usaha semakin tinggi, semua pelaku usaha berlomba-lomba untuk meningkatkan penjualan usahanya. usaha mikro, kecil dan menengah misalnya. Banyaknya usaha yang dibangun akan menimbulkan permasalahan yang pasti dialami setiap pelaku usaha, Kebaruan dari penelitian ini adalah terdapat variabel yang lebih banyak untuk diteliti. Jenis penelitian ini adalah pendekatan Kuntitatif dengan jumlah sampel 131 dan metode yang digunakan untuk menganalisis yaitu SEM dengan alat Smart PLS versi 3.0. uji yang digunakan adalah uji Outer Model, Uji Inner Model, Uji Mediasi dan Uji Hipotesis. Berdasarkan hasil uji Validitas menunjukkan bahwa nilai Loading Faktor leboih dari 0,7 dan nilai AVE lebih dari 0,5 dinyatakan valid, pada uji Reliabilitas nilai Composite Reliability dan Cronbach’s Alpha diatas 0,7 dikatakan Reliable. Dapat disimpulkan bahwa variabel Customer Relationship Marketing (X3)dan kepercayaan (X4) berpengaruh positif secara signifikan terhadap peningkatan penjualan (Y).Variabel persepsi harga (X1)  berpengaruh negatif dan signifikan terhadap peningkatan penjualan (Y). Sedangkan kualitas pelayanan (X2) berpengaruh negatif dan tidak signifikan terhadap peningkatan penjualan (Y). Dalam uji Mediasi variabel Persepsi Harga terhadap peningkatan penjualan dimediasi Loyalitas pelanggan dikatakan Non Mediation. Variabel kualitas pelayanan terhadap peningkatan penjualan dimediasi Loyalitas pelanggn dikatakan Full Mediation. Variabel Customer Relationship Marketing dan Kepercyaaan terhadap peningkatan penjualan dimediasi Loyalitas pelanggan dikatakan Parsial Mediation
INVESTASI ETIS (ETHICAL INVESTMENT) (KONSEP, DASAR PERTIMBANGAN DAN PENDEKATAN)
Authors: Mubarok Abdullah
Published: February 2022

Ethical investment has experienced very fast and high growth over the last decade. The growth and development of this investment occurs both at the local (Indonesian) level and at the global level. In Indonesia, the growth and development of ethical investment can be seen from the increasing number of ethical-based stock indices and the value of stock market capitalization in each of these indices. Meanwhile at the global level, it can be seen from the increase in the value of ethical investments, especially in the five main world markets, namely Europe, the United States, Japan, Canada and Australia and New Zealand. Underlying this phenomenon needs to be explored further on the issue of ethical investment. This article tries to explore more deeply ethical investing, especially regarding the concepts, basis for decisions and approaches (strategies) in ethical investment activities.
PENGARUH KOMPETENSI DAN PELATIHAN TERHADAP TINGKAT KELULUSAN SERTIFIKASI GURU DAN DAMPAKNYA PADA KINERJA GURU PADA SMA NEGERI DI BANGKINANG KOTA
Authors: Zulfahmi Zulfahmi , Marantika Abshor , Zulher Zulher
Published: February 2022

This study aims to determine the effect of competence and training on the passing rate of teacher certification and its impact on teacher performance at SMA Negeri in Bangkinang Kota. The population in this study were all teachers of SMAN 1 Bangkinang Kota and teachers of SMAN 2 Bangkinang Kota which were known to be 112 teachers. In this study, the entire population was sampled, so the number of samples in this study amounted to 112 respondents, the sampling technique was called the saturated census technique. The types and sources of data used in this study are primary data and secondary data. Data collection techniques in this study used a questionnaire, research files and interviews and data analysis techniques used in this study used descriptive analysis, questionnaire feasibility test and structural equation analysis with data analysis using Structural Equation Modeling (SEM). The results showed that competence had an effect on the passing rate of teacher certification at SMA Negeri in Bangkinang Kota, training had an effect on the passing rate for teacher certification at SMA Negeri in Bangkinang Kota, competence had an effect on teacher performance at SMA Negeri in Bangkinang Kota, training had an effect on teacher performance in SMA Negeri in Bangkinang Kota and the passing rate of teacher certification have an effect on teacher performance at SMA Negeri in Bangkinang Kota.
Kinerja Karyawan dan Faktor-Faktor yang Mempengaruhinya pada Karyawan Bank Perkreditan Rakyat (BPR) di Batam
Authors: Yuswardi Yuswardi , Wanto Indra
Published: February 2022

Keberadaan manajemen sumber daya manusia dalam sebuah perusahaan untuk menghasilkan karyawan yang terampil dalam bekerja karena karyawan merupakan aset penting bagi operasional dan kemajuan perusahaan. Pengelolaan sumber daya manusia (SDM) dengan baik sangat dibutuhkan agar semua kegiatan dan akitivitas perusahaan dapat berjalan dengan baik dan sesuai harapan. Penelitian ini dilakukan dengan penyebaran kuesioner untuk mendapatkan data yang berguna dalam pengujian data untuk menguji hipotesis penelitian. Kuesioner disebarkan pada karyawan Bank Perkreditan Rakyat (BPR) di Batam. Hasil penelitian ini membuktikan bahwa semua hipotesis penelitian terbukti dan didukung oleh hasil uji. Semua variabel independen berpengaruh sinifikan positif pada kinerja karyawan sebagai dependen
Analisis peran Employee Commitment sebagai Mediasi dalam Hubungan antara Leadership, Talent Management dan Employee Performance pada Karyawan
Authors: Hendry Johnson , Asri Dhita Hafizha
Published: February 2022

Kinerja karyawan merupakan hasil dari apa yang telah dicapai di tempat kerja dan sangat bergantung pada tingkat kinerja individu. Masalah krusial yang terkait dengan manajemen talenta di berbagai organisasi muncul sebagai tantangan sumber daya manusia utama yang dihadapi perusahaan di berbagai industri. Perusahaan penyedia jasa periklanan atau advertising agency, sebelum pandemic Covid ini memang berkembang cukup pesat di Batam. Pada saat ini di Indonesia dapat dengan mudah menemukan perusahaan advertising agency ini yang biasanya menyediakan jasa untuk perusahaan maupun perorangan untuk mempromosikan produk usahanya. Sampel penelitian ini sebanyak 250 responden yang bekerja pada perusahaan agen periklanan di Batam. Hasil penelitian menunjukkan terdapat hubungan yang signifikan pada semua variabel independen dan dependen yang diuji.
Analisis Manajemen Laba, Penghindaran Pajak, Tata Kelola Terhadap Tanggung Jawab Sosial
Authors: Harsono Budi , Susanti Susanti
Published: February 2022

This study focuses on explaining the correlation between earnings management, tax avoidance, and the mechanism of corporate governance of public listed companies on the Indonesia Stock Exchange (IDX). Disclosure of corporate social responsibility is the dependent variable tested, while the independent variables used include earnings management, tax avoidance, corporate governance and ownership structure. Company size and leverage are the control variables used in this test. This research was conducted using secondary data and panel regression methods. This study uses statistical programs such as SPSS and eviews. The research sample amounted to 2,160 data or equivalent to 432 companies listed on the Indonesia Stock Exchange in the 2014-2018 periods. The results of this study shows that the independent director variable, company size, leverage and foreign ownership had a significant effect, while earnings management, tax avoidance, managerial ownership, institutional ownership, the size of the board of directors and commissioners did not each have a significant effect on disclosure of corporate social responsibility.
La subsidiariedad de la Cláusula Antielusiva General ante la escisión corporativa regulada en el numeral 3 del artículo 105 de la Ley del Impuesto a la Renta
Authors: Escalante Alpaca Gonzalo
Published: February 2022

Existen discrepancias doctrinales respecto a la relación que existe entre la Cláusula Antielusiva General (CAG) y las Cláusulas Antielusivas Específicas (CAE), ya que se considera que la relación puede ser de exclusión, de subsidiariedad o mixta. Este artículo analiza las tres posturas respecto a las CAE recogidas en el numeral 3 del artículo 105 de la Ley del Impuesto a la Renta (LIR) donde se regula una presunción absoluta de generación de renta gravada y distribución de dividendos cuando los sujetos que perciben acciones como consecuencia de una escisión transfieran o cancelen dichas acciones en una posterior reorganización, siempre que se cumplan con los parámetros cuantitativos y temporales previstos en dicha norma. Para el análisis se considera la normativa tributaria y los comentarios de la doctrina especializada. En conclusión, existe una relación mixta que da lugar a una aplicación subsidiaria de la CAG respecto a la referida CAE, siendo que una posición en contrario implicaría tener por válido el hecho que los contribuyentes puedan tergiversar los parámetros cuantitativos y temporales recogidos en la CAE para poder evitar la configuración de las consecuencias impositivas previstas en esta.
En defensa de la persona y su agencia en el campo del neuromanagement. Una propuesta desde la filosofía de la acción de E.J. Lowe
Authors: Flores-Castro Lingán Gonzalo
Published: February 2022

El presente artículo muestra cómo la neurociencia aplicada al management asume ciertos supuestos antropológicos que reducen a la persona y su actuación a meras causas por eventos físicos (especialmente neuronales). Además de las críticas y advertencias, que los propios investigadores sostienen, se pretende mostrar no solo los problemas intrínsecos de tales supuestos, a saber, la pérdida del agente personal, sino también la imposibilidad de dejar de lado a la persona para explicar su actuación. Se expone, por tanto, la teoría estándar de la acción personal, que explica la acción en términos de causalidad por eventos físicos, mostrando algunos de sus problemas internos. Luego se argumenta la necesidad de la agencia personal, en términos de la persona como «sustancia personal», desde la filosofía analítica de E. J. Lowe. Al final, concluimos que no solo la teoría estándar es intrínsecamente problemática (al perder a la persona), sino que no es posible hacer inteligible la acción personal solo apelando a eventos físicos.
Gobierno Regional de Arequipa 2005-2018: Ejecución presupuestal y de proyectos de desarrollo y gestión de los sectores educación y salud. Un caso de gestión de gobierno subnacional en el Perú
Authors: Bedregal Salas Manuel
Published: February 2022

En este trabajo se evalúa la ejecución presupuestal, la administración de los proyectos de desarrollo y los avances en los sectores Educación y Salud del Gobierno Regional de Arequipa, Perú, entre los años 2005 y 2018. Se encuentra que la gestión presupuestal y la administración de proyectos de desarrollo han sido ineficaces, y lo conseguido en los sectores sociales insuficiente, a pesar del mayor financiamiento asignado. Puede afirmarse que esta instancia de gobierno ha sido deficiente en su contribución con el logro de los objetivos de desarrollo regional.
Teachers’ Beliefs and Practices in Reaching Children’s Varied Needs in Early Childhood Education Programs.
Authors: Regassa Tesema , Tefera Belay , Negassa Dawit , Jebessa Firdissa
Published: February 2022

Quite a lot of research investigations were carried out in Ethiopia to examine ECCE designs, provisions, and contributions. However, little research was done to understand how developmentally appropriate were the ECCE designs and provisions. This research piece attempted to fill in this gap by attempting to explore teachers’ beliefs and practices about reaching out for children’s varied needs in Early Childhood Education programs in Adama Town. A sequential exploratory mixed design was employed in which data were collected through unstructured interviews, observation, and document analysis from purposefully selected private, government, and faith-based early childhood education centres. The participants of the study were 9 early childhood care and education (ECCE) teachers purposefully selected from private, faith-based, and government preschools. Data collected from a sample of nine teachers through interviews, records, and observation field notes were transcribed, coded, categorised, and developed into themes within and across cases. Data from the quantitative strand employed a sample of 190 (45%) teachers from the three settings. The findings were presented under one overarching theme that revealed that children with special needs were minimally integrated into the ECCE settings. Also, the teachers had inadequate training and pedagogical skills to create inclusive ECCE settings for children with special needs. Moreover, environmental factors had a greater impact on their classroom practices than their beliefs. In discussions of their beliefs, the teachers mentioned various sources of barriers, such as limited knowledge and pedagogical skills, pre-service and in-service training, DAP curriculum, hands-on experience teaching materials, play equipment, suitable learning environment, budget, awareness about children with special needs and stakeholders’ collaboration, which affected their practices. Lastly, the implications of this study for the ECCE stakeholders were suggested.
Efektivitas Pembelajaran Daring Selama Masa Pandemi Covid-19 Di Sekolah Menengah Pertama Kota Palangka Raya
Authors: Budi Gunarjo Suryanto
Published: February 2022

Penelitian ini bertujuan untuk mengetahui  keefektivan  pembelajaran  daring  pada  mata  pelajaran  IPA  di  masa pandemi COVID-19 berdasarkan respon guru dan siswa dari empat Sekolah Menengah Pertama (SMP) yang berada di kota Palangka Raya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Teknik pengumpulan data dalam penelitian ini menggunakan angket. Pengisian angket dilakukan secara online dalam bentuk Google Form yang dibagikan kepada para responden. Responden pada penelitian ini adalah siswa dari empat Sekolah Menengah Pertama (SMP) di kota Palangka Raya yang berjumlah 80 orang. Penelitian ini menunjukkan bahwa ada 48,75% siswa yang menyatakan ingin pembelajaran dilaksanakan secara tatap muka langsung, namun 63,75% siswa merasa senang dengan pembelajaran secara daring, dan 42,5% siswa menyatakan cukup serius dalam mengikuti proses pembelajaran secara daring. Selain itu, hasil belajar siswa dengan pembelajaran daring diperoleh sebanyak 77,5% siswa yang memperoleh nilai diatas 75, sehingga dapat dikatakan pembelajaran daring ini cukup efektif.
Pengaruh Madu Dorsata Terhadap Kadar Kolesterol Total Dan Ldl Plasma Pada Penderita Hiperkolesterolemia
Authors: Yusuf Zuhriana K , Paramata Nanang Roswita , Rahma Sitti
Published: February 2022

Untuk mengetahui pengaruh madu dorsata terhadap kadar kolesterol total dan LDL plasma pada penderita hiperkolesterolemia. Penelitian True Experimental - Pre and Post Test Only Control Group Design dengan 34 sampel yang dibagi atas dua kelompok yaitu perlakuan dan kontrol. Kadar kolesterol dan LDL plasma diukur sebelum dan sesudah 14 hari konsumsi madu dorsata. Mean selisih kolesterol total pada kelompok terapi (-39,12 g/dl) sedangkan pada kelompok tanpa terapi (2,53 g/dl), mean selisih LDL plasma kelompok terapi (-11.06 g/dl) sedangkan kelompok tanpa terapi (6,47 g/dl) dan dengan menggunakan uji T tidak berpasangan didapatkan P value perbedaan kolesterol total antara dua kelompok adalah 0,003 yang berarti ada perbedaan signifikan antara kelompok terapi dengan kelompok tanpa terapi sehingga ada pengaruh yang signifikan madu dorsata terhadap penurunan kolesterol total, dan pada kadar LDL plasma didapatkan P value perbedaan antara dua kelompok adalah 0,040 yang berarti ada perbedaan yang signifikan antara dua kelompok sehingga ada pengaruh yang signifikan madu dorsata dalam menurunkan kadar LDL Plasma. Kesimpulan: terdapat pengaruh madu dorsata terhadap kadar kolesterol total dan kadar LDL plasma pada penderita hiperkolesterolemia.
Gambaran Pengetahuan Ibu Hamil Tentang Tanda Dan Bahaya Kehamilan Di Wilayah Kerja Puskesmas Kabila Bone
Authors: Wulansari Ika
Published: February 2022

Knowledge possessed by pregnant women is one of the factors that can affect the risk of dangers in

pregnancy. The object of this research is a pregnant women at Kabila Bone Public Health Center,

Bone Bolango Regency. This research aims to describe the knowledge of pregnant women about

danger signs during pregnancy. The research’s method is a descriptive observational method,

conducted from July to November 2021. The sample in this study is a pregnant women who came

to check their pregnancy and met the research criteria and willing to fill out the quistionnaires. The

sampling technique used an accidental sampling, as many as 30 samples obtained. From total of 30

pregnant women respondents, we obtained data on the knowledge of pregnant women who are

willing to become respondents based on their characteristics. Most of the respondents are 20 -30

years old (86.7%), with high school aducation (56.7%), respondents with housewife occupation

(90%), with 4 ANC visits (83.3%). Multi gravida (66.%), and respondents with birth spacing 2-5

years (40%). Result based on the research obtained from the majority of respondents showed that

most of respondents had a good knowledge about pregnancy as many as 22 respondents(73.3%).
FRACTURAS COMPLEJAS DE RÓTULA:¿OSTEOSÍNTESIS CON BANDA DE TENSIÓN O PLACA BLOQUEADA?
Authors: LAMONEDA-GADEA L , MORIL-PEÑALVER L , FERNÁNDEZ-RUÍZ MD , LÓPEZ-PRATS FA
Published: February 2022

The gold Standard in the treatment of patella fractures is generally the tension band technique.Recently, the treatment of these fractures by means of plate osteosyntehsis has been implemented, obtaining good results, and a low rate of complications and reinterventions. GOAL: Evaluate the clinic, functional and radiologic results in patients with a complex patella fracture, comparing results of plate osteosynthesis treatment versus tension band. MATERIAL AND METHODOLOGY:Retrospective obvervational cohort study. A total of sixty patients with patella fracture were evaluated at Hospital General Universitario de Elche between 2015 and 2020, thirty by tension bands technique and the other thirty with plate osteosynthesis treatment. All the clinic, functional and radiologic results, as well as complication were registered and compared for both groups. RESULTS: The functional scales show no differences (LES p = 0.475, EVA p = 0.888, KOS-ADLS p = 0.327). Differences have been found (p <0.001) in relation to the extraction of osteosynthesis material (EMO) in patients operated on with BT (50% vs 0%). We identified more material failure in BT (37.5%) versus 0% in plate (p = 0.001). The flexion ranges were higher in the plate group (120.42º) compared to BT (110º) without statistically significant differences. There are no differences in relation to scarring, infection, stiffness, pseudoarthrosis, patella magna or low, loss of reduction or deep vein thrombosis. CONCLUSIONS: All the patients with patella fracture that were evaluated presented successful clinic and functional results. However, we found a lower rate of complication and reinterventions on the plate osteosynthesis treatment. In summary, it has been proved that plate osteosynthesis treatment is a successful holding method for complex patella fractures.
FRACTURAS TRIPLANAS DE TOBILLO. A PROPÓSITO DE UN CASO
Authors: SÁNCHEZ LOSILLA C , BADÍA FERRANDO P , JARA GARCÍA F
Published: February 2022

Triplan distal tibial fractures are a complex type of bone injury that occurs in adolescence, prior to closure of the distal tibial physis. They correspond to 6 to 10% of adolescent epiphyseal fractures; and 5 to 10% of intra-articular tibial injuries in pediatrics. The objective of this work is to present a case of triplanar fracture of the distal tibial epiphysis treated with cannulated screws.
AFECTACIÓN NEUROVASCULAR TRAS LUXACIÓN GLENO-HUMERAL: A PROPÓSITO DE UN CASO
Authors: GARRIDO FERRER JF , MARCO DIAZ L , DIRANZO GARCÍA J , CASTILLO RUIPEREZ L , HERNANDEZ FERRANDO L
Published: February 2022

We present a case of a 58 years old woman who presents a low-anterior dislocation with vascular and total nerve injury secondary to a fall with the shoulder extended and abducted (90º). In this situation, it was fixed with closed reduction.
After 6 weeks, the ENG and the EMG showed brachial plexopathy. Disruptions were not detected in NMR. She gradually improved with rehabilitation, not having new vascular symptoms. Age, obesity, the delay until the reduction and associated fractures are risk factors to completed brachial plexus palsy, being more common in low energy traumas. Axilar nerve is the most affected element, followed by radial, ulnar and median, in this order. EMG/ENG is the gold standard technique for the diagnosis after one month. MNR will be essential to check the state of the nerve. Rehabilitation is key in the treatment, and the surgery can be postponed. Neurolysis showed encouraging results in the first semester. Functional recovery is slow (six months - one year), being faster in the EMG results. Acute vascular affection is a traumatology emergency. The third section of the axillar nerve is the most common affected. Suspected diagnosis is important, even
when the radial pulse is detected. After closed reduction, ECO-Doppler and CT Angiography are the diagnosis test indicated. Suspecting neurovascular injury is mandatory. Systematic exploration and urgent treatment decrease complications and they can improve the patient prognosis.
MEDICAMENTOS DISPONIBLES EN ESPAÑA PARA LA PÉRDIDA DE PESO PREVIO A LA ARTROPLASTIA TOTAL DE ARTICULACIONES
Authors: NOVOA-PARRA CD , MODREGO-PARDO I , MORILLAS-ARIÑO C
Published: February 2022

As you well know, obesity is a current health problem. According to the National Health Survey in 2017, 17.43% of Spaniards suffer from it. Furthermore, in our consultations, patients with concomitant arthropathy and obesity are a recurring problem. Currently, there are safe and effective medications for weight loss, which we as orthopedic Surgeons, with adequate knowledge, can prescribe in search of improving the health of patients and surgical results. In this short summary we try to bring this knowledge to specialists in our field.
IMPACTO DE LA PANDEMIA POR COVID-19 EN LA EPIDEMIOLOGÍA, MANEJO Y SUPERVIVENCIA DE LOS PACIENTES CON FRACTURA DE CADERA
Authors: CLIMENT-PERIS VJ , PAULOS DOS SANTOS F , PÉREZ GINER R , OJEDA PEÑA M
Published: February 2022

The COVID-19 pandemic has forced a reorganization of health resources towards the care of patients with severe respiratory syndrome. While the incidence of traumatic pathology was reduced, this was not the case with hip fractures, and their management could be compromised. The objective of this study is to evaluate the consequences of the pandemic on the epidemiology, management and outcomes of hip fracture. Material and methods: A retrospective observational cohort study was done including patients with hip fracture treated between March 2019 and February 2021, establishing two groups for comparison, before and after the onset of the pandemic. Demographic variables, comorbidities, history of fragility fracture and hip fracture, type of fracture and type of treatment performed, surgical delay, length of hospital stay, and PCR result for SARS-CoV2 upon admission were recorded. In-hospital mortality rate and
survival at 1 and 6 months were analyzed. Results: 251 patients were included, 137 (54.58%) PRE-COVID group and 114 (45.42%) POST-C group. There were no differences in demographic variables, comorbidities, type of fracture, or treatment performed. The absolute incidence was reduced by 16.8% and the relative incidence was reduced by 17.6%, this difference was significant during lockdown period and in the months o January and February, the period of maximum incidence of COVID-19. The incidence of PCR + on admission was 1.75%. No significant differences were found in
surgical delay, hospital stay and mortality, survival at one month or at 6 months. Conclusion: With the COVID-19 pandemic, specific reductions in the incidence of hip fractures have been observed, without changes in its epidemiology,
indicators of hospital management and in patient survival at one and 6 months.
Intelligence Challenges in Countering Hybrid Threats
Authors: Coldea Florian
Published: February 2022

The subject
of hybrid threats has been in focus for some time now, for both academia and
practitioners in various security and defense-related fields, but research is
still unfocused enough and opinions yet too divergent to allow for a joint
understanding of the term, as is the case with other terms in the sphere of
security, too (the easiest to mention being ”terrorism”). Our lack of a common
understanding of the phenomenon with our closest allies is inevitably a
weakness, in a world where many categories of threats are closely
interconnected and tend to transgress physical and virtual borders alike.
Therefore, the need for a closer look at the concept is bound to lead us to
more effective approaches in handling the consequences of hybrid threats.
НЕПЕРЕРВНА ПЕДАГОГІЧНА ОСВІТА ХХІ СТОЛІТТЯ: ДОСВІД, ІННОВАЦІЇ, ТЕНДЕНЦІЇ
Authors: Vovk Myroslava , Filipchuk Nataliia , Solomakha Svitlana
Published: February 2022

У повідомленні висвітлено проблематику проведення ХІХ Міжнародних педагогічно-мистецьких читань пам’яті професора О.П. Рудницької «Неперервна педагогічна освіта в Україні і зарубіжжі: досвід, інновації, тенденції» (1 грудня 2021 р., м. Київ), організація яких спрямована на утвердження партнерської взаємодії закладів освіти і наукових інституцій у здійсненні реформування мистецької і педагогічної освіти, вшанування пам’яті знакових для української освіти постатей, величних у продукуванні інноваційних науково-дослідницьких ідей особистостей. Акцентовано увагу на науковій спадщині Оксани Петрівни Рудницької (1946-2002 рр.), доктора педагогічних наук, професора, яка стала одним із фундаторів мистецької освіти в Україні, обґрунтувала методологічні, теоретичні основи мистецької педагогіки. Представлено досягнення відділу змісту і технологій педагогічної освіти Інституту педагогічної освіти і освіти дорослих імені Івана Зязюна НАПН України у збереженні наукової спадщини О.П. Рудницької; окреслено перспективи популяризації ідей дослідниці в сучасному науково-освітньому просторі.
PENGGUNAAN “PLANT GROWT PROMOTING RHIZOBAKTERI ” PADA BENIH PADI SAWAH VARIETAS CIGELIS DAN SITUBAGENDIT TERHADAP PERTUMBUHAN DAN HASIL
Authors: Budiyani Ni Komang , Sukasana I Wayan , Lana I Wayan
Published: February 2022

The Use of “Plant Growth Promoting Rhizobakteri” on Rice Field Seed Cigeulis and Situbagendit Variety on Growth and Outcome. Rice plant is a very important food crop which is the staple food of more than half of the world's population.  Rice plants as a rice producers contain nutrients for the human body needs.  Rice cultivation affects the availability of nutrients. PGPR is bacteria which has potentiality to forming colonies around the roots to help provide nutrients for plants, facilitate nutrients absorption for plants, and improving the plants’ production. Rhizobakteri is bacteria in rhizosfer which aggressively forming plants’ roots, and give benefits for plants by spur growth. The aimed of this study is to find out the potentiality of  PGPR in improving growth and results of rice production. The experimental design that used was randomized block design, with 4 treatments. Growth and the best result that obtained was on treatment (CGIE), which consist of plant height, number of tillers and grain weight.

Keywords: Rice, PGPR, Rice Variety and Production Result
HUBUNGAN C-ORGANIK TANAH TERHADAP SIFAT FISIK TANAH PADA PERTANAMAN SAWI PAKCOY DI DESA WOLOFEO KECAMATAN DETUSOKO KABUPATEN ENDE
Authors: Fatima Imaculata , Kue Ermelinda , Mutiara Charly
Published: February 2022

The production of mustard pakcoy (Brassica rapa L.) depends on the level of soil properties. Therefore, a study was conducted to determine the physical and chemical properties of the soil for mustard cultivation and its relationship. This research is quantitative descriptive. Observation variables in this study were C-organic soil, soil texture, soil moisture content, porosity, and bulk density. Laboratory data from soil physical properties and C-organic soil were matched with soil chemical criteria and evaluation of land suitability, After that, correlation analysis is used to see the relationship. The results showed that the C-organic content of the soil in Wolofeo Village was 3.01%-3.54% and was classified as high. While the physical properties of the soil in Wolofeo Village are for soil moisture content ranging from 39.77% -41.11%, Porosity ranges from 52.42% -61.33%, Fill Density ranges from 1.02 -1.26 g/ cm3, and the soil texture is sandy loam. These criteria are very suitable conditions for the cultivation of mustard greens. The relationship between C-organic soil and soil physical properties shows a significant relationship.
Ausgezeichnetes Umweltmanagement
Authors: Zubrod Anna-Katharina , Kermann Frank
Published: February 2022

Das Bundesumweltministerium hat im November 2021 erstmals Unternehmen mit dem Deutschen Umweltmanagement-Preis ausgezeichnet – für Fußbettleisten, die fast ohne schädliche Inhaltsstoffe hergestellt werden, für „KlimaBauern“ in der Landwirtschaft, biomassebasierte Bindemittel und zwei vorbildliche EMAS-Umwelterklärungen.
Kontinuierliche Regenwassernutzung nach Überflutungen
Authors: König Klaus W.
Published: February 2022

Landwirtschafts- und Gartenbaubetriebe erhalten eine wasserrechtliche Erlaubnis zur kostenlosen Entnahme von Grundwasser für die Bewässerung ihrer Kulturen, sofern die Bereitstellung von Trinkwasser in der Region dadurch nicht gefährdet ist. Eine solche Erlaubnis hat auch das Gartencenter Göppert in Haslach/Kinzigtal für seinen Produktionsbetrieb. Dennoch wurde nach Überflutungen durch Starkregen massiv in Regenspeicher investiert. Ein Trend im Gartenbau?