bluuebunny/crossref_metadata_2025 huggingface dataset:
Rancang Bangun Sistem Pendeteksi Banjir Otomatis Berbasis Internet Of Things
Authors: Salamah Ketty Siti , Anwar Samsul
Published: July 2021

Curah hujan di Indonesia setiap tahunnya cukup tinggi, hal ini menyebabkan beberapa wilayah di Indonesia sering terjadi bencana banjir ketika musim penghujan tiba. Banjir akan berdampak terhadap kehandalan pasokan tenaga listrik, karena demi keselamatan jiwa manusia aliran listrik di wilayah yang terdampak banjir terpaksa akan di padamkan, namun pemadaman dan penormalan kembali setelah banjir adakalanya tidak dilakukan secara cepat karena proses pemantauannya masih dilakukan secara manual. Maka dari itu dibutuhkan suatu sistem pendeteksi banjir secara otomatis. Wemos, HC-SR04 dan blynk merupakan suatu teknnologi yang dapat dimanfaatkan untuk mendeteksi, mengukur ketinggian level banjir dan memberikan informasi yang cepat terkait keberadaan dan ketinggian level banjir, sehingga dapat mempercepat proses pengamanan dan penormalan tegangan. Dari hasil penelitian yang telah dilakukan didapat bahwa akurasi sensor HC-SR04 ketika digunakan pada sistem yang dirancang memiliki tingkat akurasi sebesar 0,21% dari range pengukuran 0-100 cm. Konsumsi arus listrik ketika menggunakan mode deep sleep dapat menghemat hingga 99,58% dari penggunaan mode normal. Dengan menggunakan mode deep sleep sebagai mode standby, sistem dapat bertahan hingga kurang lebih 7500 jam. Ketika sensor mendeteksi adanya air, maka sistem akan memberikan notifikasi dengan jeda waktu rata-rata 1,3 detik hingga notifikasi pada aplikasi dapat muncul. Jeda/delay yang terjadi pada saat terdapat perubahan ketinggian permukaan air rata-rata sebesar 2,5 detik.
Treatment preferences for medication or surgery in patients with deep endometriosis and bowel involvement -- A Discrete Choice Experiment
Authors: Metzemaekers Jeroen , Marle M. Elske Akker-van , Sampat Jonathan , Smeets Mathilde J.G.H. , English James , Thijs Elke , Maas Jacques W.M. , Jansen Frank Willem , Essers Brigitte
Published: July 2021

Objective To study the preferences and risk tolerance of women suffering
from deep endometriosis (DE) with bowel involvement when they have to
choose between conservative or surgical. Design Labelled Discrete Choice
Experiment (DCE). Setting Dutch academic and non-academic hospitals and
online recruitment. Population or Sample A total of 169 patients
diagnosed with DE of the bowel. Methods Baseline characteristics and the
fear for surgery were collected. Women were asked to rank attributes and
choose between hypothetical conservative (medication) or surgical
treatment in different choice sets (scenarios). Each choice set offered
different levels of all treatment attributes. Data were analysed by
using multinomial logistic regression. Main Outcome Measures The
following attributes; effect/or risk on pain, fatigue, pregnancy,
endometriosis lesions, mood swings, osteoporosis, temporary stoma and
permanent intestinal symptoms were used in this DCE. Results In the
ranking osteoporosis is the least important attribute, while in the DCE,
a lower chance of osteoporosis is one of the most important drivers when
choosing a conservative treatment. Women with previous surgery show less
fear for surgery compared to women without surgery. The low anterior
resection syndrome is almost equally important for patients as the
chance of pain reduction. Pain reduction has higher importance than
improving fertility chances even in women with a future child wish.
Conclusions The risk of suffering from LARS as a result of treatment is
almost equally important as the reduction of pain symptoms. Women with
previous surgery experience less fear for surgery compared to women
without a surgical history.
Morphological diversity of the tricuspid posterior leaflet affects surgical complexity for control of tricuspid regurgitation
Authors: kawase takumi , Takahashi Yosuke , Nishiya Kenta , Kishimoto Noriaki , Yamane Kokoro , Sakon Yoshito , Morisaki Akimasa , Fujii Hiromichi , Shibata Toshihiko
Published: July 2021

Abstract Objective: We investigated the effect of morphological
diversity of the tricuspid valve with multiple posterior leaflets on the
technical outcomes of tricuspid valve repair. Methods: From April 2016
to November 2020, 141 patients were diagnosed with secondary tricuspid
regurgitation associated with left heart disease and underwent tricuspid
valve repair. We retrospectively analyzed the clinical and
echocardiographic data of patients who underwent both preoperative and
postoperative transthoracic echocardiography. We divided the patients
into two groups according to the surgical technique used to treat
tricuspid regurgitation: ring annuloplasty alone (Group 1, n=109) or
additional approximation of leaflet edges (edge-to-edge repair) with
ring annuloplasty (Group 2, n=32). We measured the morphological
diversity of the tricuspid valve during the operation in all patients.
Results: The preoperative tricuspid regurgitation score was higher in
Group 2 than in Group 1 (2.1±0.78 vs. 1.6±0.7, respectively; p=0.0046),
and Group 2 contained more patients with two posterior leaflets than
Group 1 [20 (63%) vs. 36 (33%), respectively; p=0.003]. The
univariate and multivariate logistic regression analyses showed that the
presence of two posterior leaflets was an independent risk factor for
additional procedures during tricuspid valve repair (odds ratio, 2.6;
95% confidence interval, 1.1–6.1; p=0.033). Conclusions: Additional
procedures to reduce tricuspid regurgitation were required more
frequently in patients with two posterior leaflets of the tricuspid
valve. The morphological diversity of two posterior leaflets is a
potential risk factor for a more complicated tricuspid repair.
INFLUÊNCIA DO CAPITAL PSICOLÓGICO NA INTENÇÃO DE ROTATIVIDADE DE AUDITORES INDEPENDENTES
Authors: Vogt Mara , Marcos Cleyson , Cunha Paulo Roberto da
Published: July 2021

Este estudo objetiva verificar a influência do capital psicológico na intenção de rotatividade de auditores independentes. Realizou-se uma pesquisa descritiva, de levantamento e com abordagem quantitativa. A amostra foi composta por 166 auditores independentes que responderam devidamente o questionário proposto. O constructo do Capital Psicológico no Trabalho é constituído de quatro dimensões: autoeficácia, otimismo, esperança e resiliência. Já o constructo relacionado a Intenção de Rotatividade no Trabalho é constituído de uma escala constituída de três questões que avaliam o grau em que um indivíduo elabora planos para sair da firma. Para a análise dos dados utilizou-se a análise descritiva de frequências e a técnica estatística regressão logística multinomial. Os resultados indicam uma relação direta entre o médio otimismo dos auditores e a média e alta intenção de rotatividade (turnover). Ademais, uma relação inversa entre a média resiliência e a alta intenção de rotatividade. O estudo também buscou compreender as percepções dos auditores relacionadas ao sexo. Os auditores com cargo de sócios apresentam menor intenção média de rotatividade, o que pode ser explicado pelo tempo que atuam na firma de auditoria e o cargo que possuem, que lhes oferece mais estabilidade e garantia de permanecer na firma de auditoria. As evidências do estudo indicam influência do capital psicológico na intenção de rotatividade de auditores independentes a partir das dimensões otimismo e resiliência. Outra constatação relevante é que para as firmas de auditoria, o Capital Psicológico no Trabalho pode contribuir na gestão dos auditores, no que concerne a identificação e o monitoramento da intenção de rotatividade.
ASSOCIAÇÃO ENTRE CARACTERÍSTICAS DO TOP MANAGEMENT TEAM (TMT) E UTILIZAÇÃO DE PRÁTICAS DE ANÁLISE DE INVESTIMENTOS
Authors: Michelon Paula de Souza , Mendes Alcindo Cipriano Argolo , Lunkes Rogério João , Bornia Antonio Cezar
Published: July 2021

Este estudo se destina a analisar a associação entre idade, participação de mulheres e nível educacional do Top Management Team (TMT) e utilização das práticas de análise de investimentos. Para a coleta dos dados, aplicou-se um questionário nas empresas da Brasil, Bolsa, Balcão (B3), com a obtenção de 94 respostas. Para a análise dos dados, utilizou-se associação entre variáveis categóricas por homogeneidade (HOMALS). Os resultados indicam que as práticas tradicionais e sofisticadas são mais utilizadas à medida que a idade média da equipe de gestão aumenta. A participação de mulheres na equipe de gestão tem maior associação com a não utilização das práticas sofisticadas de análise de investimento. As associações do nível educacional não apresentaram uma tendência claramente definida para a característica. Este estudo contribui para a literatura da Teoria dos Escalões Superiores (TES) e de práticas de análise de investimentos, fornecendo novas evidências sobre a associação entre as características dos gestores de alto escalão e a utilização das práticas.
Would Better Control of Diabetes Improve Oral/Periodontal (Gum) Health? A Short Narrative Review of how Dental Practitioners can contribute
Authors: Al Saffar Haider
Published: July 2021

The World Health Organisation has listed diabetes to be the seventh leading cause of death, with more than 422 million adults having the condition. It is therefore paramount to understand its pathophysiology, examine its systemic effect and more specifically, the impact on periodontal health. The aim of this short narrative review is to assess how patient’s control can play a role in maintaining a better periodontal health, and how a General Dental Practitioner can positively contribute. The overall consensus illustrates a relationship that poorly controlled diabetes could worsen the periodontal tissue leading to destruction and deterioration of gum health.
Antimicrobial Efficacy of Plant Extracts Combined with Endodontic Sealer on the Growth of Oral Pathogen - An In Vitro Study
Authors: K Anusha
Published: July 2021

Aim: The aim of this study is to evaluate the antimicrobial efficacy of synthetic sealing material (Zinc oxide eugenol based sealer- Pulp canal sealer EWT) and medicinal plant extracts (Glycyrrhiza glabra, Zingiber officinale, Cinnamon zeylanicum) individually and in combination against oral pathogen (Enterococcus faecalis). Methods: The herbal extracts were independently mixed in different ratios with zinc oxide powder, followed by mixing with eugenol to know the effective concentration using antibacterial assay. Different concentrations of each test material were placed into Agar diffusion wells and zones of inhibition were measured against the selected bacteria. The concentration with maximum zone of inhibition for each test material was assessed and grouped as group I- Glycyrrhiza glabra and pulp canal sealer EWT, group II-Zingiber officinale and pulp canal sealer EWT, group III-Cinnamon zeylanicum and pulp canal sealer EWT,Group IV- Plain pulp canal sealer EWT and compared. Results: It was found that all the groups exhibited varied antimicrobial activity against test microorganism. Highest antimicrobial efficacy was noticed in group III followed by group II, group I and least with group IV samples. Conclusion: Zinc oxide eugenol based sealer with plant extracts produced inhibitory zones against tested microorganism. Hence the plant extract can be added as one of the component of endodontic sealer, but further clinical trials need to be conducted before recommending them as sealers.
Functional and Orthodontic Treatment of a Class II Malocclusion: Case Report
Authors: Saif Sarah
Published: July 2021

Class II malocclusion, the distal relationship between mandibular and maxillary molars, is very frequent in the population. In growing patients it carries a great risk of dental trauma, a more negative perception of facial and dental aesthetics a negative impact on the quality of life and self-esteem, a greater predisposition to periodontal diseases and a greater incidence of sleep disorders. It has different etiologies. Thus many treatment approaches can be used to correct this condition, either an orthopedic treatment and orthodontic treatment or a combination protocol. Functional devises have been widely used for the correction of the sagittal intermaxillary relationship in growing patients, but especially in the treatment of Class II. The success of a two phase treatment depends on its initiation during the growth period and on the patient’s degree of implication. This case illustrates a two phase treatment where sagittal correction was undertaken before transverse correction to make optimal use of the patient's pubertal growth spurt in first phase followed by a second phase of fixed appliance therapy during adolescence to achieve optimal results.
Manage your Practice Successfully!!
Authors: Pande Neelam
Published: July 2021

Practice means doing something regularly in order to be able to do it better, generally the work done by doctors. Management is the way something is handled, careful treatment, supervising skills, or those in charge of a business or group.
PEEK Biomaterial Use for Chairside CAD/CAM Dental Restorations: Bridging the Gap to Future
Authors: Abdulsamee Nagy
Published: July 2021

Background: Advanced computer-aided design and computer-aided manufacturing (CAD-CAM) technology led to the introduction of an increasing number of machinable materials suitable for dental prostheses. One of these materials is polyetheretherketone (PEEK), a high performance polymer recently used in dentistry with favorable physical, mechanical and chemical properties. Purpose: The aim of this study was to review the current published literature on the use of PEEK for the fabrication of dental prostheses with CAD-CAM techniques. Methods: Electronic database searches were performed using the terms “PEEK”, “CAD-CAM”, “dental”, “dentistry” to identify studies related to the use of PEEK for the fabrication of CAD-CAM prostheses. Results: A great number of in vitro studies are available in the current literature pointing out the noticeable properties of PEEK. The use of PEEK has been recommended for a wide range of CAD-CAM fabricated fixed and removable dental prostheses, occlusal splints, intra-radicular posts, implant abutments, customized healing abutments, space maintainers for pediatric dentistry, orthodontic appliances and provisional restorations. However, only a few clinical studies were identified. Conclusions: PEEK could be considered as a viable alternative for CAD-CAM dental appliances to well-established dental materials. Due to the scarcity of clinical data, clinical trials are needed to assess the longterm performance of PEEK prostheses.
Minimal Invasive Post Endodontic Monoblock Restorations, II- Sharonlay Crown: Review
Authors: Abdulsamee Nagy
Published: July 2021

The loss of tooth structure owing to caries, iatrogenic cavity preparation, and dentin drying compromises the structural integrity of root canal treated teeth. Because the quantity of remaining tooth structure and the ability to resist occlusal forces have a direct link, it is critical to offer a post endodontic restoration that allows cuspal covering as soon as possible after completion. The decision to place a full crown or an onlay is based on the remaining tooth structure; an onlay can be inserted if the cuspal width to length ratio is 1:2 or above. A full crown must be planned when the ratio is less than 1:2. Cast post and core or a prefabricated post can provide fracture resistance with equivalent outcomes in single-rooted teeth requiring post-endodontic repair. In the case of premolars, however, contrary to the common practice of just providing cuspal covering through onlays, cervical reinforcement would be required to counteract horizontal stresses acting in the cervical region. Only full crown or onlay does not prevent horizontal fracture of tooth that occurs due to shear forces of mastication so many a times radicular support is taken to retain coronal restoration and strengthening of cervical region of tooth. Sharonlay is one of the newer ways being developed by researchers to improve the function of teeth and repair in such circumstances. Sharonlay is a new onlay patented design with I.P. no 1956475 dated 27/04/2010 that has a post extending into the radicular section of the premolar giving the required strengthening in a conservative manner while also protecting it against both vertical and horizontal stresses. It is a potential post-endodontic restoration option for premolars, and it may be indicated in a multirooted tooth primarily for retention, particularly when the clinical crown is too short to support an onlay, crown, or endocrown.
The Importance of Treating Functional Cross Bite: A Clinical Viewpoint
Authors: Prabhakar Mona
Published: July 2021

Functional cross bites can bring about structural changes on account of asymmetric condylar positioning and neuromuscular patterns. In the long term uneven bite forces and asymmetric EMG loading patterns can lead to mandibular asymmetry, periodontal damage and poor esthetics. Moving the involved teeth into optimal functional positions can normalize the path of mandibular closure and eliminate asymmetric neuromuscular function. It is important that these changes are done early, during the mixed dentition stage, to minimize factors that are detrimental to harmonious occlusion and jaw growth. However, sometimes due to insufficient awareness, the visit to the dental office for regular checkups does not take place until signs of facial asymmetry or gross irregularity in the alignment of anterior teeth are evident. The adolescent is well into the permanent dentition by then and has a firmly established forward path of closure of the mandible which is not easy to alter. Eliminating the forward slide of mandible even at this stage can position the condyles symmetrically within the glenoid fossae. Establishing a positive overjet can help to limit the unrestricted mandibular growth that might have occurred, had the reverse incisor relationship persisted.
Endoscopic Management of Foreign Body Nose Removal with Self Fabricated Blunt Hooks: An Experience of 1156 Cases
Authors: K Ranga Rupender
Published: July 2021

Nasal foreign bodies is common pediatric emergency in otorhinolaryngology. Sometimes these may get dislodged in the airways which may prove catastrophic. Aim: To analyzed the age, sex, side of nose, nature of foreign bodies and complications in pediatric population in India. Material & Methods: 1156 cases of nasal foreign bodies removed endoscopically in age group of 1-14 years in the years 2001 to 2014 were evaluated according to the parameter related above. Two self-fabricated simple and atraumatic nasal foreign body hooks were used for removal of foreign bodies. Results: We observed higher incidence of foreign bodies in 1-4 years age group, inorganic foreign bodies (601) being more common than organic foreign bodies (555). Minor complications like momentary nasal bleeding due to laceration of nasal mucosa were observed in very few cases. Conclusion: Nasal endoscopy is best technique for removal of foreign bodies which is very quick, safe, less traumatic and site is well visualized. Foreign body hooks used by us are economical and atraumatic. Any Otorhinolaryngologist can make these hooks in his/ her clinic
Surgical Treatment of Malignant Otitis Externa MOE A New Hope Although Challenging
Authors: Chandra Biswas Akhil
Published: July 2021

Objective: Malignant external otitis is an aggressive inflammatory condition of the external auditory canal. Most often affects elderly patients with diabetes mellitus. This is a serious disease which spreads in the skull base associated with cranial nerve complications and high morbidity-mortality rate. Malignant otitis externa requires urgent diagnosis and treatment. The primary and most effective treatment is to control the diabetes and to fight infection with the proper antibiotic in adequate dose and duration. If medical treatment fails aggressive surgical management is the only option to save life. We present a short experience in the management of this disease. The aim of this study was to present our experience with the surgical management of malignant otitis externa. Methods: All patients' records with malignant otitis externa during the last 5 years (2007-2012) were retrieved and reviewed. Diabetes mellitus profile, erythrocyte sedimentation rate, ear swab for culture and sensitivity, computed tomography, were investigated for all patients. Results: During the last 5 years (2014-2019), 5 patients with the diagnosis of malignant otitis externa were admitted to our hospital for investigation and treatment. All between 60 and 70 years of age, with severe persistent otalgia, purulent otorrhea, granulation tissue in the external auditory canal, and diffuse external otitis, and there were 2 patients with facial nerve palsy. Patients were confirmed to have diabetes. Ear swabs for culture and sensitivity usually revealed Pseudomonas aeruginosa. One patient by systemic antibiotic and two patients were treated by Local debridement and systemic antibiotics were sufficient to control the disease. Two patients were treated by aggressive surgical debridement (skull base debridement) with 360degree Facial nerve decompression. Patients were recovered from dreadful necrotizing infection but with facial paralysis. Conclusion: Malignant otitis externa is still a serious disease associated with cranial nerve complications and high morbiditymortality rate. The primary and most effective treatment is to control the diabetes and to fight infection with the proper antibiotic in adequate dose and duration, debridement of necrotic tissue, and sometimes aggressive surgical management. Monitoring of therapy response is done through normalization of erythrocyte sedimentation rate, control of diabetes mellitus.
Socialt stöd, känsla av ensamhet och psykiska besvär bland finlandssvenska ungdomar
Authors: Gustafsson Jasmine , Lyyra Nelli , Välimaa Raili , Simonsen Nina
Published: July 2021

I den här studien utforskades ifall det förekommer sociodemografiska skillnader i upplevelse av psykiska besvär, socialt stöd och känsla av ensamhet bland finlandssvenska ungdomar. Det undersöktes även ifall ungdomarnas upplevelse av psykiska besvär kan förklaras med familje-, kamrat- och klasskamratstöd samt känsla av ensamhet. Utöver det utforskades ifall samband mellan socialt stöd och psykiska besvär kan förklaras med känsla av ensamhet.

Som datamaterial användes WHO:s skolelevstudie (WHO-Koululaistutkimus) från 2018 med ett deltagarantal på 599 svenskspråkiga elever från årskurs 5, 7 och 9 (Målder = 11,9/14,0/15,9; svarsprocent 38 %). Som statistiska analysmetoder användes Pearsons chi2-test, envägs variansanalys, oberoende t-test, Spearmans rangkorrelationsanalys, multipel linjär regressionsanalys och medierande analys.

Resultaten visade att flickor upplevde psykiska besvär och känsla av ensamhet i högre grad än pojkar. Elever i årskurs 7 och 9 upplevde nervositet i signifikant högre grad än eleverna i årskurs 5. De med högre upplevd socioekonomiska status upplevde i lägre grad psykiska besvär. Det förekom inte signifikanta skillnader i fråga om psykiska besvär, socialt stöd eller känsla av ensamhet mellan finlandssvenska ungdomar bosatta i stadsort och på landsbygden. Familjestöd och klasskamratstöd förklarade psykiska besvär signifikant och negativt, vilket innebar att lägre grad av familje- och klasskamratstöd associerades med högre grad av psykiska besvär. Känsla av ensamhet förklarade psykiska besvär signifikant och positivt, det vill säga högre grad av ensamhetskänslor associerades med högre grad av psykiska besvär. Kamratstöd förutsade inte psykiska besvär signifikant. Enligt resultaten kunde även samband mellan socialt stöd i form av familje-, kamrat- och klasskamratstöd och psykiska besvär delvis förklaras med känsla av ensamhet.

Studien bidrar med ny kunskap om finlandssvenska ungdomars välmående och kan uppmuntra till hälsofrämjande verksamhet. För att få en djupare förståelse om lägre nivåer av socialt stöd och upplevelse av ensamhet i grundskoleålder kan vara riskfaktorer för utveckling av mental ohälsa behövs mer forskning, speciellt i form av longitudinella studier.
Cholelithiasis, choledocholithiasis and hepatolithiasis with secondary necrotizing hepatitis and cholangiohepatitis in a dairy cow
Authors:   Clínica de Bovinos de Garanhuns, Universidade Federal Rural de Pernambuco (UFRPE), Brazil, Guedes Amanda , Gonçalves Eldo ,   Clínica de Bovinos de Garanhuns, Universidade Federal Rural de Pernambuco (UFRPE), Brazil, Paulino Ruan ,   Clínica de Bovinos de Garanhuns, Universidade Federal Rural de Pernambuco (UFRPE), Brazil, Andrade Neto Adony ,   Clínica de Bovinos de Garanhuns, Universidade Federal Rural de Pernambuco (UFRPE), Brazil, Souto Rodolfo ,   Clínica de Bovinos de Garanhuns, Universidade Federal Rural de Pernambuco (UFRPE), Brazil, Afonso José ,   Clínica de Bovinos de Garanhuns, Universidade Federal Rural de Pernambuco (UFRPE), Brazil, Arenales Alexandre ,   Clínica de Bovinos de Garanhuns, Universidade Federal Rural de Pernambuco (UFRPE), Brazil
Published: July 2021

Biliary calculi are rare in cattle and occur usually in the gallbladder, without clinical signs. In humans, cholelithiasis is a common cause of hepatic abscess due calculi microbiota. Here is described a case of cholelithiasis, choledocholithiasis and hepatolithiasis in a 10-year-old female mixed breed dairy cow. The animal died during physical examination with signs as cachexia, icterus, and fever. At necropsy, a large number of green calculi were observed in the gallbladder, common duct lumen and in markedly distended biliary ducts. The liver was firm and decreased in volume with multiple abscess and multiple red foci measuring 0.5 cm in diameter in the hepatic parenchyma. Microscopically in the liver, marked ductal proliferation and abscedative cholangiohepatitis with abundant fibrosis and multiple foci of hepatocytes necrosis. In conclusion, choledocholithiasis and hepatolithiasis may occur in cattle and cause significant clinical signs and pathological alterations.
Kaleidoscopic Portrayal of Early Twentieth-Century British India: A Study of Mulk Raj Anand’s Untouchable
Authors: Kumar Suresh
Published: July 2021

Mulk Raj Anand (1905-2004) is considered one of the pioneering Indian writers in English of Anglo-Indian fiction who gained international acclaim. Along with R.K. Narayana, and Raja Rao, he is popularly known as the trio of Indian English novelists. He marked his revolutionary appearance by giving voice to the oppressed section of the society with his novel, Untouchable in 1935. In this novel, he takes a day from the life of Bakha, a young sweeper who is an untouchable because of his work of cleaning latrines in the early 20th century British India. Discrimination based on caste and poverty are the two focal points of this novel. This paper aims at portraying a kaleidoscope of socio-cultural, economic and political spheres of life. It aims at painting the unexplored, and less talked vistas of life. Hence while revisiting untouchability and poverty, this paper offers an analysis to a variety of colours or a collage of varied aspects of human life.
Symbols of the songs by Leela Benare in Vijay Tendulkar’s play Silence! The court is in session
Authors: Sirjii Ramen Goswami
Published: July 2021

The current study explores and sheds light on the trials and tribulations of an independent Women, Miss. Leela Benare, in Vijay Tendulkar’s play Silence! The Court is in session. Here Tendulkar dwells on gender Discriminations. Till the commencement of the mock- trial, Benare is the most cheerful, talkative Character. She makes comments on her own independent life, on the behaviour of her fellow actors, she Sings and shows her vitality and assertiveness even in the second act when the mock trial with her as the Accused begins. In this context her songs are relevant to the structural design of the play as well as these Highlight the mental agony and pangs of a deep rooted mother. In Silence! The Court is in Session, though the dialogues of the characters are set in unvarnished prosaic terms, four songs and one poem have been used in order to add lyrical flavour to unvarnished language of reality. Tendulkar has these songs sung by Benare, the protagonist of the play, not by other characters. A song is no doubt a lyric that expresses a set of emotion, feeling and ideas and thereby exposes the psychic life of the speaker. The four songs in the play, of which two are derivative and the other two are composed by the dramatist, are set in Benare’s mouth in order to equip the woman with the right to narrate her life in lyrical terms.
(in)constitucionalidade do art. 791-A, parágrafo 4º da CLT e o consequente desafogamento da Justiça do Trabalho
Authors: Orgecovski Maira Julinsky , Maciel Juliana
Published: July 2021

A Consolidação das Leis do Trabalho sofreu diversas modificações com o advento da Lei n. 13.467/17, conhecida como Reforma Trabalhista. Com isso, surgiram debates doutrinários. O objetivo principal do presente trabalho é discorrer sobre a (in) constitucionalidade do novo dispositivo legal, o artigo 791-A, parágrafo 4º da Consolidação das Leis do Trabalho, o qual prevê a cobrança de honorários advocatícios sucumbenciais do beneficiário da justiça gratuita. O trabalho apresenta os argumentos que tornam o referido dispositivo inconstitucional, bem como as jurisprudências acerca do tema. Para tanto, além das alterações realizadas pela reforma trabalhista, faz-se também o estudo dos preceitos constitucionais e sua relação com o direito do trabalho. Concluindo que é inconstitucional o novo artigo 791-A § 4º da Consolidação das Leis do Trabalho, ante a violação de princípios e garantias constitucionais. Dessa forma, a metodologia aplicada nesta pesquisa é a qualitativa, tendo como método de abordagem o método dedutivo, utilizando-se de revisão bibliográfica.
UPAYA PENINGKATAN MUTU PENDIDIKAN DI SEKOLAH MENENGAH PERTAMA DAN PERMASALAHANNYA
Authors: Puspita Dian Grace , Andriani Dwi Esti
Published: July 2021

Pendidikan bermutu berperan penting untuk evolusi ekonomi dan pembangunan sosial suatu negara. Penelitian ini bertujuan untuk menggali upaya peningkatan mutu pendidikan di sekolah menengah pertama dan permasalahan yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan strategi multi kasus.  Lokasi penelitian yaitu tiga sekolah menengah pertama di Kabupaten Tana Toraja, Sulawesi, Indonesia yang terletak di daerah pinggiran, semi kota dan kota. Pengumpulan data dilakukan dengan wawancara mendalam semi terstruktur kepada kepala sekolah dan guru. Trianggulasi teknik dengan observasi tidak terstruktur dan member checks dilakukan untuk keabsahan data. Hasil penelitian menunjukkan bahwa ketiga sekolah berupaya meningkatkan mutu pendidikannya. Target mutu yang ingin ditingkatkan atau dicapai berbeda antarsekolah. Namun demikian, mereka menghadapi permasalahan dalam mencapai mutu yang ditargetkan. Permasalahan tersebut meliputi jumlah guru yang belum memadai dan komitmen kerja mereka  yang rendah, sekolah pinggiran dan semi kota masih terkendala pada sarana dan prasarana yang belum memadai, dan pendanaan pendidikan yang belum mencukupi di tiap sekolah.

Education plays an important role for the economic evolution and social development of a nation. This study aims to explore efforts to improve the quality of education in junior high schools and the problems they faced. This study applied a qualitative approach with a multi-case strategy. The research took place in three junior high schools in Tana Toraja Regency, Sulawesi, Indonesia. They were in different areas which are suburb, semi-city and city. Data collection was carried out by semi-structured in-depth interviews with school principals and teachers. Technical triangulation, which is unstructured observation and member checks, was used to validate the collected data. The results showed that the three schools were trying to improve the quality of their education. The quality targets to be improved or achieved were different between schools. However, they face problems in achieving the targeted quality. These problems include the inadequate number of teachers and their low work commitment, suburban and semi-urban schools that have inadequate facilities and infrastructure, and insufficient educational tests in schools.
Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45
Authors: Weda Nyoman , Sudana I Putu
Published: July 2021

In recent years, investors have put pressure on companies to disclose more sustainability information. The purpose of this study was to determine the effect of the intensity of disclosure in sustainability reporting on stock returns. This research was conducted on companies with shares listed in the LQ45 index on the IDX. The number of samples taken was 17 companies, with a purposive sampling method. Data collection was carried out by documentation study. The analysis technique used is the panel data regression analysis technique. The results showed that the intensity of disclosure in sustainability reporting has no effect on stock returns. The high intensity of disclosure does not necessarily attract investors to invest and increase the company's stock return.

Keywords: Sustainability Reporting; Profitability; Company Size; Stock Return.
Pengenaan Pajak Penghasilan terhadap Pengusaha dalam Transaksi Perdagangan Online (E-commerce) Studi Pengusaha Online di Yogyakarta
Authors: Tahar Afrizal , Septiani Delvina Dwi
Published: July 2021

This research was conducted to examine the imposition of income tax on entrepreneurs in online trading transactions. This study aimed to know online entrepreneurs’ perceptions regarding the implementation of e-commerce income tax. This study employed semi-structured interview techniques to obtain the necessary information in data collection. The informants in the study were selected by purposive sampling, and they came from KPP Pratama Yogyakarta, Tax Consultants in Yogyakarta, Tax Experts in Yogyakarta, Information Technology Experts in Yogyakarta, and Online Business Entrepreneurs domiciled in Yogyakarta. This study’s findings revealed that the income of online business entrepreneurs is the tax’s object, and the collection is the same as other tax collections. Online entrepreneurs agreed to be taxed but only within specific transaction limits.

Keywords: Income Tax; Taxpayer’s Awareness; E-Commerce.
Inflasi dan Suku Bunga terhadap Return Saham Subsektor Perbankan Indeks KOMPAS100 2015 – 2019
Authors: Nanna Sugiyanto Fransiskus Xaverius , Nazar Shinta Ningtiyas , Syafrizal Kansas
Published: July 2021

The consider pointed to decide & to demonstrate experimentally the impact of swelling & intrigued rate on the stock return of the keeping money subsector stock within the KOMPAS100 record. Analyst utilized control factors, to be specific PER & PBV. This sort of investigate classified as quantitative inquire about & utilizing auxiliary information. The populace in this study are stocks within the KOMPAS100 record 2015-2019 & utilized purposive testing strategy coming about 9 stocks of the keeping money subsector of KOMPAS100 list 2015-2019 as the test. The examination method utilized in this inquire about is numerous straight relapse. The comes about demonstrate that the expansion & intrigued rate factors at the same time impact stock return with PER & PBV as control factors. The expansion variable does not have a significant effect on stock returns. Intrigued rate variable incorporates a critical negative impact on stock returns. PER & PBV as control factors have no critical impact on stock return.

Keywords: Inflation; Interests; Stock Return; Indeks KOMPAS100.
Leverage, Kepemilikan Manajerial, Kinerja Lingkungan dan Nilai Perusahaan: Studi Empiris pada Perusahaan Manufaktur di Indonesia
Authors: Rismayanti Ida Ayu Widhi , Putri I Gusti Ayu Made Asri Dwija
Published: July 2021

A good company value is more than just a high level of profit achievement. The use of debt, some of the shares owned by management, and the company's performance in relation to its environment all have the potential to increase firm value. The purpose of this study is to empirically test the effect of leverage, managerial ownership, and environmental performance on firm value. The research population for this study is PROPER participating manufacturing companies that are listed on the Indonesia Stock Exchange between 2017 and 2019. Purposive sampling is a method of determining the sample. Multiple regression analysis was used as the analysis technique. According to the findings of this study, leverage, managerial ownership, and environmental performance can all increase firm value.

Keywords: Leverage; Managerial Ownership; Environmental Performance; Firm Value.
Kepemilikan Manajerial, Kepemilikan Institusional dan Kebijakan Dividen serta Free Cash Flow sebagai Pemoderasi
Authors: Dewi Ni Made Ari Trisna , Widanaputra Anak Agung Gde Putu
Published: July 2021

This study aims to determine the effect of managerial ownership and institutional ownership on dividend policy with free cash flow as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample was selected by means of a purposive sampling method with 42 companies as samples and 210 observations. The analysis technique used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that the higher the managerial ownership, the higher the dividend policy, especially in companies that have high free cash flow, and the higher the institutional ownership, the higher the dividend policy, especially in companies with high free cash flow.

Keywords: Managerial Ownership; Institutional Ownership; Free Cash Flow; Dividend Policy.
Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi
Authors: Kesumastuti Made Ayu Riski Meinanda , Dewi Ayu Aryista
Published: July 2021

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values.  The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange.  The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company.

Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.
Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba
Authors: Suwito Chandra Setiawan Darmo , Handajani Lilik , Surasni Ni Ketut
Published: July 2021

The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study found that audit quality did not mediate the effects of auditor and audit committee independence on earnings quality. The study found that supervision carried out by independent auditors and quality audits could hinder earnings management thereby increasing earnings quality. The audit committee was formed by the company as a formality to comply with government regulations.

Keywords: Earnings Quality; Audit Quality; Auditor Independence; Audit Committee.
Does Corporate Governance Practices Effect on Cost of Debt: Cross-Country Comparison of Pakistan and India
Authors: Nazir Muhammad Umair
Published: July 2021

This study empirically examines the association between corporate governance practices and the cost of debt in Pakistan and India. By law, both Pakistani and Indian firms are required to publish their annual reports with recommended Corporate Governance Codes. Corporate governance practices were pivotal in the U.S. stock market crash of 1929. In this study, we used data from 2014 to 2017 of published compliance from 100 nonfinancial companies in Pakistan and India. This study discloses the essentiality of better corporate governance to decrease the cost of debt and offers additional empirical evidence through a comparative analysis of the links between corporate governance and the cost of debt in Pakistan and India.

Keywords: corporate governance, cost of debt, Pakistan, India
The Effect of Financial Condition on Firm Value: A Comparative Study
Authors: Nugroho Dwiyanjana Santyo
Published: July 2021

This study analyzes a company’s financial condition on firm value. We also evaluated the difference in firm value between corporate sectors affected and unaffected by the COVID-19 pandemic. The regression analysis model used is the random effect model as well as the difference-in-difference technique. The study uses data from the company’s interim financial reports for the first and second quarters of 2018, 2019, and 2020. We found that firm size and leverage influence firm values. This applies to companies in the affected sectors, such as hotel, restaurant, and tourism sub-sectors, and unaffected sectors, such as health, pharmacy, and telecommunication sub-sectors. We also found that firm values in affected and unaffected sectors, before and during COVID-19, do not significantly differ.

Keywords: COVID-19, financial condition, firm value
Management of Unexpected Expenditures for Covid-19 in Local Government
Authors: Basri Yesi Mutia , Hariadi Hariadi , Asra Ode
Published: July 2021

This study aims to explore how the Riau Provincial Government manages unexpected expenses in the face of the Covid-19 pandemic. The method in this study is a qualitative method with the type of case study. Data collection techniques used are interviews, observation, and documentation. The results showed that the management of unexpected costs was carried out through the planning stage by reallocating and centralizing the budget. At the administrative and accountability stage, there are problems in recording Unexpected Expenditures, namely the absence of clear technical guidelines regarding the implementation of Unexpected Expenditures, setting spending limits for emergencies. There is no valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents for recording third party grant assistance. This research contributes to the government in making policies in financial management in disaster emergencies.

Keywords: Covid-19 pandemic, financial management, refocusing, reallocation, administration
The Role of Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value
Authors: Monica Monica , Daromes Fransiskus Eduardus , Ng Suwandi
Published: July 2021

This study investigates the role of women on boards as a mechanism to improve carbon emission disclosure, as a mediating effect influence on firm value. The population includes 122 nonfinancial companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of path analysis reveal that women on boards have a positive and significant effect on carbon emission disclosure, a positive but insignificant effect on firm value, and that carbon emission disclosure is pivotal in mediating women on boards and firm value. This study provides insights that persuade companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports. Carbon emission disclosure as part of the sustainability report is a form of good corporate action in maintaining the balance of living systems on earth.

Keywords: women on boards, carbon emissions disclosure, firm value
A Russian approach to ensuring economic growth
Authors: SMIRNOV Valerii V.
Published: July 2021

Subject. The article investigates a Russian approach to ensuring economic growth.
Objectives. The aim is to identify the basis of the Russian approach to ensuring economic growth.
Methods. The study rests on the systems approach, using the methods of statistical, neural network, and cluster analysis.
Results. The paper defines the structural importance of exports of goods and services, and changes in inventories. It highlights significant links with public consumption expenditures. The Russian approach to ensuring economic growth comes down to devaluation of the national currencyб resulting from the loss of the real inflationary potential of economic growth to maintain the volume of exports of goods and services in the context of maintaining public consumption expenditures. The increase in M2 forces the Central Bank of the Russian Federation to increase its foreign exchange reserves. This has a restraining effect on the growth of Russian Ruble’s monetary exchange rate. This phenomenon causes a drop in the Russian federal loan bond (OFZ) index and a replacement of strategic priorities with tactical ones.
Conclusions. The basis of the Russian approach to ensuring economic growth is a reflection of the limits of the Russian economy development and the effectiveness of the Government of the Russian Federation.
A cyclical model of production and consumption waste management: Organizational and financial aspects at the regional level
Authors: SABININA Anna L. , IZMALKOVA Svetlana A. , SYCHEVA Irina V. , VASIN Aleksandr S. , SYCHEVA Natal'ya A.
Published: July 2021

Subject. We focus on activation of activities at the regional economy level to transform the linear model of production and consumption waste management into the most rational and environmentally sustainable cyclical model.
Objectives. The aim is to develop a cyclical model for the rational organization of activities in the field of production and consumption waste management to reduce the volume of disposal to zero in the foreseeable future.
Methods. The study employs methods of economic and statistical analysis and methods of project management theory.
Results. The study presents a methodological approach to the organization and financing of rational and environmentally sustainable activities at the level of the Federal subject in the field of waste management, based on a cyclical model. To build the model, the following principles are used: consistency, complexity of basic elements, cyclical actions of progressive and recurrent nature, industry characteristics, constructive interaction of the State, business, banks and the population to reduce the impact on the environment.
Conclusions. The implementation of the "Management of Production and Consumption Waste Based on the Principles of a Cyclical Model" regional project will enable to solve the problem of environmental pollution of territories, including the solid municipal waste. The project success is determined by the extent, to which the waste management sector of the regional economy is knowledge-intensive, technologically advanced, and financially secure to reduce the environmental impact in terms of adherence to the carbon neutrality policy.