bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENERAPAN PSAK 50 DAN PSAK 55 ATAS CADANGAN KERUGIAN PENURUNAN NILAI
Authors: Husain Yusni , Sondakh Jullie J. , Wokas Heince
Published: October 2019

The application of the new accounting standards that are influential in the banking convergence with International Financial Reporting Standards and International Accounting Standards discussed in (IAS) 39 on recognition and measurement of financial instruments. Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS) 50 and 55 of the Presentation, Recognition and Measurement of Financial Instruments will be effective on January 1, 2012. Allowance for Impairment (Impairment Loss) is derived from the value of the amount to be recorded at recoverable value of the asset. This research was conducted at PT. Bank Mandiri Unit 1 Datulolong Lasut Manado (Persero) Tbk . The purpose of this study was to determine the extent of the application of SFAS 50 and SFAS 55 to the recognition, measurement and presentation of the allowance for impairment losses PT. Bank Mandiri Unit 1 Datulolong Lasut Manado (Persero) Tbk. The results suggest the application of SFAS 50 and SFAS 55 top Allowance for Impairment Losses by PT Bank Mandiri Tbk. compliance with applicable standards.The process of recognition of Allowance for Impairment Losses at amortized value using the effective interest rate. Measuring the level of collective impairment for financial assets is calculated based on the loss historical collectively. Presentation of receivables in the financial statements is the value after deducting the allowance for impairment losses.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJER PADA PERUSAHAAN KONTRAKTOR DI KOTA MANADO.
Authors: Tumbel Natalia Gladys , Karamoy Herman , Tirayoh Victorina Z.
Published: October 2019

Competition increased business today requires companies to enhance existing capabilities as much as possible , in order to excel in competition . To survive in today's competitive business environment , businesses must be able to create conditions that are flexible and innovative business , and businesses need to consider external factors are more difficult to predict . Competitive advantage can be created by the company can be achieved one way , which improves performance because the company is required manajer.Oleh umtuk has advantages over other companies . Manager of the company 's performance is one of the success or failure response company goals . The purpose of this study was to determine the effect of the use of management accounting information to managers on the performance of contractor in the city of Manado . Objects that are examined in this study are contracting companies in the city of Manado the number of samples studied were 30 respondents . The independent variable ( X ) are examined in this study is the management accounting information as well as the dependent variable ( Y ) is the manager 's performance . This study uses a simple linear regression analysis and obtained the equation Y = 13 914 + 0.291 X Results calculated determination coefficient of 0.175 gives the sense that the manager of the company 's performance is affected by factors accounting information management results of this study indicate that management accounting information significantly affect the performance of managers in Contractor companies in the city of Manado.
ANALISIS ALOKASI BIAYA BERSAMA UNTUK PENENTUAN BIAYA PRODUKSI NUTELLA CHEESE CUPCAKE DAN COOKIES CUPCAKE PADA SHMILY CUPCAKES SAMRAT MANADO
Authors: Tumbol Olivia A. , Tinangon Jantje , Walandouw Stanley Kho
Published: October 2019

Guidance of in the company needs to improve its business processes so that the appropriate production produced products can compete in the market . One such effort is to utilize one or several main raw material to produce two or more types of products are almost the same but with different variations to accurately allocate costs to each product so as to maximize profits.To allocate these costs accurately on each product is the relative sales value method . Where the data used is primary data obtained directly from the company. The data used in the form of selling price , direct labor costs , raw material costs , plant operating costs and marketing costs .From the analysis conducted through joint cost allocation calculation using the relative sales value method can be seen that the results obtained from the calculation of the cost allocation with the Cupcake Shmily using the relative sales value method of cost allocation obtained with Nutella Cheese Cupcake for Rp 56 723 and Cookies Cupcake for Rp . 60 108 of the total cost of Rp116.716 shared, derived from raw material costs, direct labor costs and factory overhead costs.
PENGARUH MARKET VALUE TERHADAP HOLDING PERIOD SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012
Authors: Leleng Ingrid Fransisca , Ilat Ventje , Wokas Heince
Published: October 2019

Recognizing the need for consideration of an investor in making decisions to determine the ownership period (holding period) a share holding, it is very important for investors to understand the factors that affect stock holding period. The purpose of this study was to determine the effect of the Holding Period Market Value stocks. The analysis technique used is simple linear regression analysis. Based on the results of the study, that changes Holding Period for the 2010-2012 year only amounted to 14.651. The results of hypothesis testing and test f t test states H0 is accepted and Ha is rejected because the value obtained 0,748 > α= 0,05. The coefficient of determination ( R2 ) is equal to 0,004, giving the sense that the magnitude of Holding Period on Companies Food and beverages can be explained by the independent variables, Market Value is at 0.4 % while the remaining 99.6 % is explained by other variables not examined in the study this . Thus, the results of the testing in this study stated that the Market Value has no effect on the company's Holding Period.
ANALISIS PENERAPAN PSAK NO. 45 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN LEMBAGA KONSUMEN INDONESIA (YLKI)
Authors: Bumulo Regina Amalia , Mogi Grace B. , Sabijono Harijanto
Published: October 2019

Foundation is one form of a non-profit entity that aims to provide services to the public community without seeking advantage in carrying out its activities. The legal form of the foundation is often used as a shield to enrich the Founders, the Controllers, and the Directors. To minimize this, and in order to implement the principles of transparency and accountability to the public, the foundation should do the publication of its financial statements in accordance with the current SAK in Indonesia, the PSAK No. 45 (Revised 2011). The purpose of this study is to analyze the financial statements of the Indonesian Consumers Organization in accordance with PSAK No. 45 (Revised 2011). In this study, the author analyzed the data by collecting, interpreting, and analyzing it to produce conclusions about the true state, then compare it with PSAK No. 45 (Revised 2011). Based on the analysis and evaluation can be concluded that: (1) In the statement of financial position, there is no separation between current liabilities and long term liabilities. Also there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should have been presented with the term "aset neto". (2) In the statement of activities, there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should be presented with the term "aset neto". (3) In the statement of cash flows, there is still a mismatch use of the term "arus kas bersih" which is supposed to be served with the term "arus kas neto". (4) Notes to the financial statements are in accordance with PSAK No. 45 (Revised 2011).
ANALISIS PERLAKUAN AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) PADA CV. MULTI DI KOTA MANADO
Authors: Tangkere Marcho Rivelino , Elim Inggriani , Walandouw Stanley Kho
Published: October 2019

Lease represent one of the very potential acceptance and dominant enough because owning function of budgetair and arrange. Taxation which in it there are element of Value Added Tax (PPN) represent also the part of fiscal policy of government because one of the Iease type imposed by government is Value added tax (PPN). As for intention of this research is to know treatment of Value added tax accountancy conducted by CV. Multi. Pursuant to result of research, hence Applying of Value added tax cv. Multi have according to Law No. 42 year 2009. Treatment of Value added tax accountancy by cv. Multi as entrepreneur hit Iease have as according to Law No. 42 Year 2009 that is equal to 10% for the delivery of home affairs.
KARAKTERISTIK-KARAKTERISTIK DASAR PEMBAYAR DIVIDEN
Authors: Pontoh Winston
Published: October 2019

Financial factors is still the basic consideration for most companies to decide their dividend policy. Generally, dividend policy is a reflection of successful financial performance by companies in terms to perform profitability, investment opportunities, and size, related to basic financial factors which are assets, liabilities, and equities. The objective of this study is to give the empirical evidence about the relationship of basic financial factors with dividend policy. The study taking 373 listed companies in Indonesia Stock Exchange in period of 2010 till 2012, and using multinomial logistic regression for hypothesis testing. This study is find that, expect fixed assets, total assets, total liabilities, retained earnings, revenue and net earnings have significant effect to dividend policy, while fixed assets has not significant effect to dividend policy.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SAM RATULANGI MANADO
Authors: Parauba Inriawati
Published: October 2019

Globalization is definitely demanding of the human resources that have the skills in every fields of works so that they can be compete in the business world. In order to deal with this globalization, it needs the skills that absolutely to be reached by continuous study process, which one of them is the accounting skill that’s very needed in the economy nowadays. In order to face this competition, education world especially accounting demanded to produce the high quality output or the graduates and ready to compete in the jobs world. This research aimed to prove the influence of intelligence quotient, emotional quotient, spiritual quotient, and study behavior towards understanding of accounting of the student of Economic and Business Faculty, Sam Ratulangi University. The analysis method is linier double regression. The result gives the conclusion that is the intelligence quotient, emotional quotient, spiritual quotient, and the study behavior simultaneously have influence towards understanding of accounting of the students of Economic and Bussines Faculty, Sam Ratulangi University, while partially, intelligence quotient, emotional quotient, spiritual quotient, and study behavior significantly have not the influence towards understanding of accounting of the student of Economic and Bussines Faculty, Sam Ratulangi University Manado.
PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN, DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PADA SKPD PEMERINTAH KOTA MANADO
Authors: Ponamon Irene Fransisca
Published: October 2019

The research was conducted on the basis of the results of Local Government Finance Report that the financial statements of Manado City Government has not met the criteria as requirements quality financial statements. This is evidenced by the opinion received by the Manado City Government during 2008 to 2012 as, Qualified Opinion, Adverse Opinion, Disclaimer Opinion, Adverse Opinion , and Qualified Opinion. Adverse and Disclaimer Opinions received by the city of Manado may raise questions for society about possible irregularities have occurred many budgets.This study aims to determine the influence of internal controls, an understanding of financial accounting systems, and human resources capacity  to quality of government financial reporting information  at  SKPD in Manado city government. The results of the study were statistically conclude that internal control, understanding financial accounting, and human resource capacity jointly affect the quality of government financial reporting information at SKPD in Manado city, however partially, the human resource capacity has no effect to quality of government financial reporting information at SKPD in Manado City. Suggestions from this study is Manado City Government is expected to improve qualifications in the field of education, namely the employees who receive educational background in accounting.
PENGARUH ARUS KAS DARI AKTIVITAS OPERASI, INVESTASI DAN PENDANAAN, TERHADAP EXPECTED RETURN SAHAM PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Suwetja I Gede
Published: October 2019

Under circumstances of uncertainty, the investors prefers to think rationally for considering about risk and expected return as theoretically have a straight line, because as the expected returns are higher, then the risk also become higher. The data of this study is using six automotive companies listed in Indonesia Stock Exchange in period of 2006 till 2010.Conducting path analysis, the findings of this study are partially the cash flow from investment activities has a significant effect to expected return for listed automotive companies in Indonesia Stock Exchange.
KEBIJAKAN STRUKTUR MODAL DAN EFEK WAKTU PASAR
Authors: Pontoh Winston
Published: October 2019

The capital structure policy of each entities often related with two main theories which are trade off and pecking order. But, there is another factor that could affecting the capital structure, which is market timing. The objective of this study is prove whether the capital structure of each entities are affected by these two main theories or market timing. Conducting regression analysis, this study found that, the capital structure of each entities in Indonesia most dominated by market timing, although as general, seems these entities following trade off model.
Analisis Kinerja Belanja Pemerintah daerah Kotamobagu dan Bolaang Mongondow Timur tahun 2009-2012
Authors: Karamoy Herman , Wokas Heince
Published: October 2019

Budget Realization Report (LRA) which published local governments provide very useful information to assess the financial performance. This study aims to analyze the performance of the Local Government and Bolaang Mongondow Timur dan  Kotamobagu  2009-2012. The analysis showed that both the local government needs to improve the performance of the financial management
Analisis Hubungan antara Pengukuran Kinerja, Strategi dan Kinerja Perusahaan
Authors: Pusung Rudy
Published: October 2019

Sebagai salah satu instrumen dalam menjalankan fungsi sistem pengendalian perusahaan, maka pemilihan dan penggunaan bentuk pengukuran kinerja yang sesuai dan selaras dengan kebutuhan perusahaan sangat diperlukan. Tujuan yang hendak dicapai dalam penelitian ini adalah untuk menganalisis penggunaan ukuran kinerja Nonfinansial mengindikasikan bahwa jenis ukuran kinerja tersebut apakah di pandang mampu untuk memberikan kontribusi yang cukup signifikan bagi peningkatan kinerja perusahaan.Sampel yang digunakan dalam penelitian ini adalah perusahaan-perusahaan emiten yang terdaftar pada Bursa Efek Indonesia. Pengujian hipotesis dilakukan dengan menggunakan metode regresi linear berganda dengan metode Ordinary Least Square (OLS).Hasil pengujian menunjukkan bahwa pilihan penggunaan ukuran kinerja mempengaruhi secara positif signifikan kinerja perusahaan. Selain itu juga, secara lebih spesifik hasil penelitian ini mampu menunjukkan bahwa kemampuan kombinasi ukuran kinerja finansial dan nonfinansial dalam meningkatkan kinerja perusahaan terbukti lebih tinggi dibandingkan dengan penggunaan ukuran kinerja finansial.
ANALISIS PANEL ATAS PENGARUH EKONOMI DAN SOSIAL MASYARAKAT TERHADAP KEMANDIRIAN FISKAL PEMERINTAH KABUPATEN/KOTA DI SULAWESI UTARA
Authors: Karamoy Herman , Poputra Agus Tony
Published: October 2019

This paper analyzes the impact of economic and social variables on fiscal independence of district government in Province of North Sulawesi.  Scope of research includes all districts in  2009-2012. To analyze secondary data, we utilize the Pooled EGLS (Cross-section random effects) method. This research not only use secondary data, but also primary data. The primary data are used to get deep picture about factors that lower fiscal dependence of districts in North Sulawesi. Those data are collected by interview to parties related to generate own resource revenues and by focus discussion group with academicians. This research finds that economic development and population in districts of North Sulawesi do not affect on fiscal independence. Otherwise, only variable human development index has significantly positive effect on fiscal independence. These findings are supported by primary data which show that: (1) most activities of dominant economic factor of those districts, except Manado and Bitung, namely agriculture, are not tax or surcharge objects; (2) types of local government tax have small tax base for districts and varies between dictricts that have big cities and small cities; (3) low of human resource capacity and creativity to generate own source revenues effectively and efficiently; and (4) low of taxpayers compliance.
ETIOLOGY AND PREVALENCE OF URINARY TRACT INFECTIONS AMONG PREGNANT WOMEN IN A TERTIARY CARE HOSPITAL IN KOTA REGION
Authors: Saxena Dr. Naveen , Sharma Dr. Anita , Soni Dr. Ghanshyam , Sharma Dr. Saurabh
Published: October 2019

Background: UTI’s are more common during pregnancy because of changes in the urinary tract and has been reported among 20% of the pregnant women with significant reason for hospital admission. It has several adverse outcomes not only on the mother but also on the fetus like chronic renal failure, pyelonephritis, preeclampsia, anemia, fetal mortality and premature delivery.

Patients and methods: The aim of this study was to determine the prevalence and etiologyof UTI among 120 pregnant women attending the ANC of GMC Kotaduring the study period from January 2017 to June 2017.UTI was diagnosed by growth of at least 105 CFU/ml of a urinary tract pathogen in a culture of a midstream urine sample. The isolated bacteria were identified by biochemical tests.

Results: Of the 120 urine samples examined in this study,34 (28.33%) were found to contain significant bacteriuria. Of the variables examined, Highest prevalence was observed in 21-25 years age group (50%), multipara (44.11%), and in 3rd trimester (55.88%). The bacterial pathogens isolated were most commonly Escherichia coli (55.88%), Klebsiella sps(20.6%), Pseudomonas sps(8.82%), Proteus sps(5.88%), Enterobacter sps(5.88%), Enterococcus sps(2.94%).

Conclusion: The prevalence rate of urinary tract infection (UTI) during pregnancy is high. So it is important to do routine screening of all pregnant women for significant bacteriuria to reduce the complications on both maternal and fetal health. The study also recommends health education on personal sanitary hygiene.
INHERITED MUTATION IN BRCA1 AND BRCA2 IN BREAST CANCER
Authors: Mishra Diksha , Kumari Savita , Kumar Navneeta R.
Published: October 2019

BRCA1 and BRCA2 are unrelated proteins, but both are normally expressed in the cells of breast and other tissue, where they help repair damaged DNA, or destroy cells if DNA cannot be repaired. They are involved in the repair of chromosomal damage with an important role in the error-free repair of DNA double-strand breaks. If BRCA1 or BRCA2 itself is damaged by a BRCA mutation, damaged DNA is not repaired properly, and this increases the risk for breast cancer. BRCA1 and BRCA2 have been described as "breast cancer susceptibility genes" and "breast cancer susceptibility proteins". The predominant allele has a normal, tumor suppressive function whereas high penetrance mutations in these genes cause a loss of tumor suppressive function which correlates with an increased risk of breast cancer.

Keywords: BRCA1; BRCA2; Breast cancer; Mutation; Gene.
LAPAROSCOPIC CHOLECYSTECTOMY IN SITUS INVERSUS TOTALIS – A CASE REPORT
Authors: Phadnis Dr Rohit , Sowmya Dr. U
Published: October 2019

Background: Situs inverses totalis is a rare congenital anomaly with transposition of major organs to opposite side of the body. Due to atypical clinical presentation and due to contra lateral presence of the gall bladder, it causes clinical challenge to operate with complete reorientation of anatomy. Visual motor skills are particularly tested when it comes to lapararoscopy. 

Case: A 25 year, lady presented with left hypochondriac pain and diagnosed as calculus cholecystitis with situs inverses total is. After ruling out associated anamolies patient underwent elective laparoscopic cholecystectomy. 

Discussion: Around 60 cases of situs inverses total is with cholecystectomy have been reported till date. These cases cause technical and visuo-motor difficulty due to contra lateral deposition of gall bladder in left hypochondrium during laparoscopic cholecystectomy. Consumption of extra time also been reported during calot’s dissection, as it’s like operating on a mirror image. 

Conclusion: Laparoscopic cholecystectomy, the gold standard treatment for cholelithiasis, is a feasible option even in cases with SIT; in the hands of good experienced, ambidextrous laparoscopic surgeons.
EFFECT OF TIME ON THE ARTERIAL BLOOD GAS ANALYSIS
Authors: Shah Hitesh , Patel Bhavika
Published: October 2019

The present study was done to find out whether there is any change occurring during delay in ABG analysis. In our study we first took baseline reading and from the remaining blood sample, stored at room temperature, repeat analysis were done from it after 30minute, 60 minute and after 90 minute and the change in result is compared with the baseline result. In our study if the sample is stored for more than 30 minutes at room temperature  there is no significant changes occurs in pH, pCo2, but there is significant change in the pO2. The value of pO2 increase 20.23 mmHg if the sample is stored for more than 30 minutes at room temperature. In our study although the changes in pH, pCo2 are statistically greater in sample kept at room temperature, those changes do not appear to have major clinical significance until the time of analysis after arterial puncture exceeds 90 minutes. The PCO2 remained very stable with the different sampling methods. In our study there is no significance change found in Hco3- and O2sat if sample is stored for more than 30 minutes at room temperature.

Keywords: ABG analysis; PCO2 ; pH; Arterial puncture; ABG analyzer
EXPLORING USER EXPERIENCES OF INFORMATION SYSTEMS IN HEALTH OF PATIENT SAFETY PROGRAMS: A RAPID SYSTEMATIC REVIEW.
Authors: Medina Felipe Mejia , Vergara Zenaida Cucaita , Acuña Ruben Dario Castro , Tellez Jair
Published: October 2019

Patient safety is one of the most important challenges facing healthcare organizations in the world. Patient safety programs aim to avoid the events caused to the patient during their care, through strategies aimed at guaranteeing infection control, safe use of medications, equipment, clinical practice and environment. However, errors in health care are often due to weak information systems and their causes can be corrected by identifying the incidents and events presented during the care. Each country must have solid and reliable health information systems (HIS) to generate its own data, in order to monitor the different health programs and thus report on their management. In many countries, SISs are weak, incomplete and fragmented, with problems related to infrastructure, interoperability, connectivity, lack of training and availability to health care personnel. The objective of this study was to conduct a rapid systematic review of the literature about the experiences reported by users or health professionals with the Health Information Systems of Patient Safety Programs (PSP). 98 articles were identified in the Medline database, of which 5 articles with a qualitative approach were included. The results showed problems with the definition of concepts related to patient safety, fear of professionals to report events or incidents, reluctance to use SIS due to interoperability or communication problems. The qualitative studies related to HIS of the PSP are scarce and the publications found have been carried out in countries such as Iran, Taiwan, Austria, Spain and the Netherlands.
EFFECT OF LOW-LEVEL LASER THERAPY ON DIABETIC FOOT ULCERS
Authors: Kailashdan Adha Arunkumar , Arjunbhai Bharai Raviraj
Published: October 2019

Background: Across the globe, diabetes mellitus (DM) is considered as a major health issue because of its prevalence rate tending to increase day by day in a remarkable manner. A foot ulcer is frequently faced complication that is very frequently faced in patients suffering from diabetes mellitus. Diabetic Mellitus is noticed as a severe health issue affecting around 387 million people. The purpose of this study is to study the effect of low level laser therapy on diabetic foot ulcers to control infection, determine best suitable cost-effective technique and aid in studying the role of Low-level laser therapy in the context of treating diabetic foot ulcers.

Aim: To study the role of low-level laser therapy on diabetic ulcers

Results: The proportion of males was slightly higher than females in both cases and controls. The mean BMI was 26.50±2.444 among cases and mean BMI was 25.27±2.407 among controls. Among 16 grades 1 ulcer, 6 (37.5%) remained in grade 1, 10 (62.5%) ulcers completely healed at the end of 20 days. In group B, 21 subjects had bacterial growth on day-1, and the remaining 19 had no bacterial growth. Out of the 21 with bacterial growth, 15(71.42%) still had growth at the end of 20 days, and 6 (28.58%) had no growth.

Methods: The current study was a randomized open labelled control study, with randomised two treatment groups [Group A: Intervention group (who received laser therapy in addition to standard management)  Group B: Control group (standard treatment group)] and total sample size of 80 performed at the Department of Surgery, Banas Medical College and Research Institute, Palanpur, Gujarat between Jan-17 to Dec-17.

Descriptive analysis was carried out by mean and standard deviation for quantitative variables, frequency and proportion for categorical variables. Data was also represented using appropriate diagrams like a bar diagram, pie diagram and box plots. The area of the ulcer was compared between the two groups, using independent sample t-test. The mean differences along with their 95% CI were presented. Association between quantitative explanatory and outcome variables was assessed by calculating the Pearson correlation coefficient and the data was represented with P-value.

Conclusion: It can be concluded that Laser therapy is best-suited therapy for curing the diabetic foot ulcer as it is pain-free, effective on budget, wound contraction as well as re- epithelialisation helped in accelerating the curing of the wound with simple curing process following proper medication and instructions provided with laser therapy. Control of infection becomes easy as compared to any other techniques being used such as split skin grafting, and other secondary expensive procedures attempted to cure DFU.
TO COMPARE THE HEMODYNAMIC PARAMETERS SUCH AS BLOOD PRESSURE, HEART RATE AND SPO2 DURING SPINAL ANAESTHESIA.
Authors: Pandit Dr. Deepak
Published: October 2019

The study was undertaken in the department of Anaesthesiology, Index Medical College, Hospital & Research Centre, Indore. The study included 90 patients (age 20-35 years) undergoing elective caesarean section under spinal Anaesthesia.

Vital parameters were monitored and blood pressure & heart rate reading were taken 3 times at 2 minutes interval and lowest MAP and heart rate were taken as baseline for each group respectively. All the patients were preloaded with 500 ml of ringer lactate solution. Test drug was injected IM just after the induction of spinal anaesthesia. All the patients were observed and hemodynamic data recorded for 60 minutes after spinal anaesthesia.

The patients were monitored for hypotension (decrease in MAP>25% of baseline MAP), bradycardia (heart rate<50 beats/minute), nausea, vomiting.

Keywords: Hemodynamic, SpO2, Heart & Spinal Anaesthesia.
ROLE OF MRI IN DIAGNOSIS OF ROTATOR CUFF TEAR ASSUMING ARTHROSCOPY AS GOLD STANDARD
Authors: Swarnkar Dr. Chaturbhuj Prasad , Meena Dr. Shiv Raj
Published: October 2019

Background- Rotator cuff tears are one of the most common causes of shoulder pain for which patients seek treatment. As in our daily work, the shoulder joint is the most frequently used, there is higher chance of having shoulder joint injury. The aim of the study is to compare the efficacy of MRI in diagnosing shoulder pathologies in comparison to arthroscopy, considering arthroscopy as the gold standard.

Methods- 30 Patient with suspected rotator cuff injury patients, between 18-80 years of age was included in the study. MRI of the shoulder joint was done followed by shoulder arthroscopy. The data collected was analysed for the significant correlation between MRI of shoulder and arthroscopic findings by kappa statistics.

Results- The accuracy of MRI in diagnosis of rotator cuff partial tears, was 90%, while sensitivity and specificity was 100.00%, 78.57% and positive predictive value was 84.21% and negative predictive value was 100.00% and accuracy of MRI in diagnosis of rotator cuff full tears, was 86.67%, while sensitivity and specificity was 63.64%, 100.00%) and positive predictive value was 100.00% and negative predictive value was 82.61% in our study.

Conclusion- Our study demonstrates a high sensitivity and specificity for the MRI diagnosis of both partial and full thickness rotator cuff tears and good correlation with arthroscopic findings.

Keywords: Rotator cuff, Shoulder pain, Arthroscopy, MRI.
A HOSPITAL BASED COMPARATIVE STUDY OF SERUM MEAN PLATELET VOLUME IN ISCHEMIC STROKE PATIENTS.
Authors: Baid Dr. Atul , Baid Dr. Chhavi Raman
Published: October 2019

Objectives: This study was evaluated the association of serum means platelet volume, functional outcome and various parameters in patients of ischemic stroke.

Methods: Detail history clinical examinations and relevant investigations were performed to all subjects. Lab parameters included as platelets counts, mean platelet volume and others were performed. The diagnosis of ischaemic stroke was made clinically with the evidence of acute lesions (infarct) confirmed by brain CT or MRI within the first 24 h of presentation of symptoms. Each patient condition was assessed by modified Rankin Scale.

Results: Data was analyzed using SPSS version 26 software. Related-Samples Wilcoxon Signed Rank Test was applied. Mean and standard deviation were calculated. P value was taken less than or equal to 0.05 for significant differences (p ≤ 0.05). Conclusions: There was no significant difference seen in platelet count of ischemic stroke cases with control. Mean platelet volume was significantly higher in ischemic stroke cases than normal subjects. Majorities of ischemic stroke cases had moderate disability, required some help but able to walk without assistance. MPV was higher in ischemic stroke cases that had higher Modified Rankin scale.  Hence, serum MPV can be used as meaningful laboratory findings for early detection of ischemic stroke.

Key words: Ischemic stroke, mean platelet volume, platelet count, modified Rankin score
LAPAROSCOPIC CHOLECYSTECTOMY IN SITUS INVERSUS TOTALIS: CASE REPORTS WITH REVIEW OF LITERATURE
Authors: Chawla Bhupander Kumar , Chawla Aditya
Published: October 2019

The first-ever known case of situs inversus in humans was reported by Fabricius in 1600[i]. The possible incidence in the region is approximated between 1:5000 and 1:200001. It can either be partial, in which the transposition gets confined to abdominal/thoracic viscera, or it may be complete, which includes both the cavities[ii].

Characterized by transposition of organs to the opposite side of the body, Situs inversus totalis is a rare congenital anomaly. Due to atypical clinical picture and due to the contralateral disposition of the visceral organs in such cases of cholelithiasis, the diagnosis, as well as the treatment, becomes a tough task for the surgeon. In such patients laparoscopic cholecystectomy is undoubtedly more demanding. Even though it is more feasible but only trained and experiences laparoscopic surgeons must perform laparoscopic cholecystectomy. The skeletonizing of the cystic duct and cystic artery in Calot's triangle is a difficult task where additional time than the normal is required for locating the gall bladder.

Keywords: Cholelithiasis, laparoscopic cholecystectomy, situs inversus totalis
ROLE OF PAP SMEAR AS A SCREENING TEST IN PRECANCEROUS AND CANCEROUS LESIONS OF CERVIX.
Authors: Raja Dr. B. Naga , Bodhireddy Dr. Sridhar Reddy
Published: October 2019

Introduction: A pap smear is a simple, co-effective, non invasive screening test in detecting precancerous and cancerous lesion of cervix and also useful for early detection and implementation of appropriative treatment in pre invasive cervical lesions. Early epithelial changes are recognised by pap smear test. Based on pap smear results to educate the women regarding symptoms of cervical cancer. Aim: Based on results of study, to differentiate between pre invasive and invasive carcinoma of cervix. Materials and Methods: The present study was done over a period of three years period (February 2016 - January 2019). The total number of 966 cases was studied in department of pathology, Government medical college, Kadapa. All the cases were categorised based on cyto-morphological features of pap smear. Requirement of materials: Cervical smears, coupling jars, suitable fixative is Isopropyl alcohol, Alcohol fixed slides were taken for Papanicolaou stain. Results: The present study done on total 966 cases, out of these inflammatory lesions were 628 cases (65.01%), ASCUS were 228 cases (23.60%), LSIL were 62 cases (6.41%), HSIL were 28 cases (2.89%) and malignancy seen in 20 cases (2.07%). Predominate age group in ASCUS and LSIL was fourth decade. HSIL was seen in Fifth decade. Depending on clinical data predominant cases 760cases (78.67%) were presented with leucorrhoea.

Keywords: Cervical smears, Papanicolaou stain, Cervical lesions
STUDY TO COMPARE THE EFFICACY AND SAFETY OF ULIPRISTAL ACETATE AND MIFEPRISTONE AS MEDICAL TREATMENT OF UTERINE FIBROID.
Authors: Prasad Dr. Sushmita , Sethi Dr. Subhashree
Published: October 2019

Uterine fibroids are one of the most common benign uterine tumors seen in females of reproductive age group. They either may be completely asymptomatic (diagnosed incidentally while doing ultrasound for some other reason) or may present as menorrhagia, lower abdominal or back pain, pelvic mass, obstructive uropathy, anemia secondary to blood loss and infertility. The management of uterine fibroids depends upon factors like possibility of pregnancy in future, whether preservation of uterus is desirable, severity and characteristics of symptoms. Various treatment options include observation and follow up, medical management (Mifepristone or Ulipristal acetate), uterine fibroid embolisation and hysterectomy. This study was done to know the effect of ulipristal acetate and mifepristone on Menstrual blood Loss, Dysmenorrhea, Uterine size & fibroid size. This was a comparative study done in 160 patients attending outpatient department of Obstetrics and Gynaecology of Patna Medical College and Hospital (PMCH). Treatment of symptomatic fibroids by Mifepristone as well as Ulipristal acetate was associated with reduction in fibroid size, reduced blood loss and decreased pain. We conclude from this study that both these drugs can be used for treatment of symptomatic fibroids

Keywords:  Uterine Fibroid, Ulipristal Acetate, Mifepristone
PLEURAL EFFUSIONS IN PATIENTS HAVING HUMAN IMMUNODEFICIENCY VIRUS (HIV) INFECTION/ AIDS
Authors: Joshi Nalin , Dixit Ramakant
Published: October 2019

Background: Pleural effusions are common in patients with HIV infection, however; there is paucity of data on type and description of pleural effusions in HIV infected patients from countries like India where the disease is highly rampant.

Objectives/aims: Present study describes the clinical, radiological, pathological and bacteriological profile of pleural effusionsin HIV infected patients.

Methods: Patients with HIV infection having pleural effusion were subjected to detailed clinical evaluation followed by in depth diagnostic workup including radiological assessment, sputum examination, pleurocentesis, pleural fluid biochemistry, cytology, smear and/or culture for bacteria, mycobacteria, fungi, pleural biopsy, tuberculin skin testing etc.

Results: Pleural effusion was seen in 32 (22.6%) cases out of 150 patients with HIV infection.. All pleural effusions were exudates in nature. In 20(58.8%) cases, underlying pulmonary parenchymal disease was evident. Pleural effusion was more common on left side (47%). Tuberculosis was the underlying cause of pleural effusion in 28(82.3%) cases. Four (11.7%) cases had empyema thoracis.

Conclusion: Tuberculosis is the most common cause of pleural effusion in patients having HIV infection followed by bacterial pneumonia from this varies part of country.

Key words: HIV infection, pleural effusion
PHARMACOKINETICS OF INH AND PZA IN MDR-TB: A REVIEW
Authors: Ramya S. , Shanmugam S.
Published: October 2019

Tuberculosis remains a leading cause of morbidity and mortality in developing countries, including india. Isoniazid and pyrazinamide are powerful drugs administered as the First line and second line Anti-TB drugs in Tuberculosis affected patient. It plays a key role in shortening the TB therapy. Isoniazid (INH), and pyrazinamide (PZA) are the main drugs for the treatment of tuberculosis (TB). Mycobacterium tuberculosis is responsible for causing tuberculosis can acquire multiple drug resistance (MDR) by not responding to the most powerful anti-TB agents. The complications of drug resistance in TB elevates the some of the risk factors like inadequate treatment compliance, noncompliance of the patients to the treatment. Pharmacokinetics provides a basic time course of drugs and their effects in the body. These pharmacokinetic processes referred to as ADME.

Key words Isoniazid, Pyrazinamide, MDR, ADME, TB
PERBANDINGAN WATERFALL MODEL DAN METODE GENERIK DALAM MANAJEMEN PROYEK PERANGKAT LUNAK SISTEM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (STUDI KASUS: MAN 1 KOTA LHOKSEUMAWE)
Authors: Hidayat Hari Toha
Published: October 2019

Pembuatan perangkat lunak bukanlah suatu pekerjaan yang mudah. Apabila kita akan membuat suatu aplikasi maka dibutuhkan keahlian dibidang pemrograman. Akan tetapi, penguasaan dalam bidang pemrograman tidak cukup harus memiliki pengetahuan tentang manajemen proyek perangkat lunak. Manajemen proyek merupakan bagian yang penting dalam pembangunan perangkat lunak. Adapun metodologi penelitian yang digunakan yakni studi kasus terhadap pembuatan aplikasi pengelolaan dana bantuan operasional sekolah di MAN 1 Lhokseumawe. Perbandingan dua metode perancangan yakni antara metode generik dengan Waterfall model diperoleh hasil dimana pada metode generik memiliki tahapan yang detail jika dibandingkan dengan Waterfall model yang simpel dan sederhana. Berdasarkan dari penelitian yang dilakukan maka dalam pembuatan proyek perangkat lunak dengan tempo yang singkat seperti dalam waktu 1 bulan maka lebih baik menggunakan metode perancangan Waterfall. Akan tetapi jika pengerjaan dalam waktu yang panjang sekitar 1 tahun dan aplikasi yang dibangun kompleks dan besar maka sebaiknya menggunakan metode generik.
RANCANG BANGUN ALAT HITUNG ELEKTRONIK SEDERHANA UNTUK TUNA NETRA MENGGUNAKAN KONVERSI TEKS KE SUARA DENGAN ISD 2590
Authors: Iqbal Mochammad , Yusuf Muhamad
Published: October 2019

Orang yang berkebutuhan khusus perlu mendapatkan kesetaraan dalam hal penggunaan teknologi. Salah satunya adalah teknologi alat berhitung seperti kalkulator. Kalkulator merupakan alat bantu hitung bagi manusia, namun dalam kenyataan tidak semua kalkulator bisa digunakan pada manusia. Kurangnya fasilitas bagi penyandang tuna netra menyulitkan mereka dalam melakukan proses perhitungan menggunakan kalkulator. Perlu dikembangkan sebuah kalkulator yang dapat membatu penyandang tuna netra untuk melakukan proses perhitungan. Dengan menggunakan bunyi suara dari speaker melalui rangkaian ISD 2590, ATmega16 sebagai kendali utama,  keypad 4x4 sebagai operasi bilangan, LCD 2x16 sebagai penampil dari hasil dari operasi bilangan, dan huruf braille, maka terciptalah alat bantu hitung bagi tuna netra. Dari hasil pengujian sistem secara keseluruhan, alat ini hanya bisa melakukan operasi bilangan penjumlahan, pengurangan, perkalian, dan pembagian. Alat ini juga dapat beroperasi untuk pada bilangan pecahan maupun bulat.
PROTOTIPE TABUNG SEMPROT PUPUK CAIR BERBASIS WAHANA QUADCOPTER BAGI LAHAN TANAMAN PADI
Authors: Akbar Son Ali , Yudhana Anton
Published: October 2019

Kegiatan pemupukan pada tanaman padi umumnya bersifat tradisional dengan mengandalkan alat semprot panggul. Pengaruh metode yang digunakan petani tradisional berdampak pada produksi tanaman padi. Kedala yang dihadapi adalah area persawahan yang tersentuh oleh para petani. Penelitian ini memberikan solusi terbaru dengan penerapan teknologi modern berbasis wahana pesawat UAV jenis multirotor (quadcopter). Wahana ini membawa alat tabung semprot berisi pupuk cair yang dapat menyebarkan pupuk melalui udara tanpa menyentuh area persawahan. Sistem yang saling terintgrasi antara alat tabung semprot dan  wahana multirotor (quadcopter) dapat bekerja secara autonomous yang dikontrol dari jarak jauh. Daya angkat multirotor dapat membawa 1000 ml pupuk cari dengan luaran dua buah selang semprot. Perbandingan waktu dan debit cairan pupuk menjadi tolak ukur hasil seberapa efektifitas perangkat ini bekerja pada setiap area lahan persawahan.
RANCANG BANGUN SISTEM BORANG AKREDITASI PROGRAM STUDI TEKNIK ELEKTRO UNIVERSITAS BANGKA BELITUNG
Authors: Kurniawan Rudy , Arkan Fardhan
Published: October 2019

Dalam penelitian ini, dibuat sebuah sistem informasi berbasis aplikasi web dan database untuk pengisian dan penyusunan Borang Akreditasi Program Studi (Buku III-A) pada Program Studi Teknik Elektro Universitas Bangka Belitung. Sistem informasi borang akreditasi program studi ini dibuat dengan sistem terintegrasi dengan aplikasi web sebagai media interaktif dan database sebagai media penyimpanan data. Aplikasi web dan database ini dapat dijadikan templete untuk menggambarkan kinerja suatu program studi dan dapat dimanfaatkan untuk mendokumentasikan kondisi internal untuk kebutuhan proses akreditasi program studi. Aplikasi ini berisi form isian (borang) akreditasi program studi yang terdiri dari tujuh standar yang ada di Borang Akreditasi Program Studi (Buku III-A). Dengan adanya Sistem Informasi ini, proses pengisian borang Akreditasi Program Studi yang selama ini dilakukan secara manual yang begitu susah dan memakan waktu sekarang dapat dilakukan dengan lebih mudah, praktis, dan setiap orang dapat berperan serta dalam pengisian borang sehingga pekerjaan dalam pengisian borang menjadi lebih cepat. Sistem Informasi ini juga mempermudah tim asesor dalam melakukan penilaian dokumen karena dapat diakses secara online.
PENGENAL WAJAH REAL TIME BERBIAYA RENDAH MENGGUNAKAN FPGA DIGILENT PYNQ-Z1 DENGAN METODE PCA
Authors: Rafiq Arief Ainur , Pujono Pujono , Puspitasari Eka Dyah
Published: October 2019

Saat ini, pengenalan wajah memainkan peran sentral dalam bidang pengawasan, bidang biometrik dan bidang keamanan. Dalam makalah ini disajikan FPGA (Field-Programmable Gate Array) berbasis arsitektur real-time yang berbiaya rendah untuk pengenalan wajah. Modul pengenalan wajah menerima wajah-wajah yang terdeteksi melalui kamera (video) dan memproses data dengan Eigenface atau algoritma Principal Component Analysis (PCA). Arsitekturnya diimplementasikan pada FPGA Digilent Pynq-Z1, arsitektur yang diusulkan adalah bagian dari suatu sistem yang mampu menemukan wajah dalam keramaian berdasarkan serangkaian wajah yang ditentukan sebelumnya. Pada implementasinya, sistem ini dapat diintegrasikan ke dalam sistem pengawasan real-time di tempat-tempat keramaian (bandara, terminal bus, stasiun kereta dan pelabuhan) untuk mengidentifikasi sumber ancaman dan dengan ini akan mengurangi terjadinya aktivitas kriminal.
DETEKSI RADIASI GELOMBANG ELEKTROMAGNETIK DARI PERALATAN MEDIS DAN ELEKTRONIK DI RUMAH SAKIT
Authors: Wijaya Nur Hudha , Kartika Wisnu , Utari Aulia Resti Dewi
Published: October 2019

Hipersensitivitas (electrical sensitivity) merupakan masalah kesehatan akibat pengaruh radiasi gelombang elektromagnetik berupa gangguan fisiologis yang ditandai dengan gejala neurologis (gangguan otak dan sistem saraf) dan kepekaan (sensitivitas) terhadap gelombang elektromagnetik. Pada umumnya tempat kerja yang menggunakan energi listrik menyebabkan radiasi elektromagnetik. Keluhan subjektif yang disebabkan oleh radiasi gelombang elektromagnetik dan faktor-faktor lain seperti peralatan elektronik, peralatan medis, iklim kerja, pencahayaan, bising dll. Tujuan dari penelitian ini adalah untuk menganalisis radiasi gelombang elektromagnetik dari peralatan medis yang terkait dengan keluhan subyektif pasien di Rumah Sakit. Metode: Penelitian yang digunakan adalah penelitian eksplanatori, metode yang digunakan dalam penelitian ini adalah survei pendekatan cross sectional dan uji statistik yang digunakan dalam survei yang dianalisis. Populasi terdiri dari 5 ruang pasien di rumah sakit, yang terdapat  peralatan medis. Hasil penelitian ini menunjukkan ada hubungan antara peralatan medis dan elektronik lainnya terhadap radiasi gelombang elektromagnetik yang di alamai oleh pasien. Faktor lainnya adalah waktu terpapar dari alat medis dan elektronik.
Çocukluk Çağı Örselenme Yaşantılarının Yaratıcı Kişilik Özellikleri ve Aleksitimi İle İlişkisi
Authors: BÜYÜKCEBECİ Ayça
Published: October 2019

Çocukluk
çağı örselenme yaşantıları, gelişimsel olarak bireysel ve toplumsal düzeyde çocuğun
yaşamının devamında, yoğun ya da hafif düzeyde olumsuz sonuçları olan bir
durumdur. Yapılan araştırmanın amacı, çocukluk dönemi örselenme yaşantılarının
genç yetişkinlik dönemindeki bireylerin yaratıcılık ve aleksitimi özellikleri
üzerindeki etkisini saptamaktır. İlişkisel tarama yönteminin kullanıldığı
araştırma; 18-35 yaş aralığında bulunan 804 kişi üzerinde gerçekleştirilmiştir.
Verilerin toplanmasında; Çocukluk Örselenme Yaşantıları Ölçeği (ÇÖYÖ), Yaratıcı
Kişilik Özellikleri Ölçeği ve Toronto Aleksimi Ölçeği (TAÖ) kullanılmıştır.
Araştırma sonucunda; örselenme yaşantılarına ait tüm alt boyutlar ile yaratıcı
kişilik özellikleri arasında negatif yönlü ve anlamlı bir ilişki bulunmuştur. Örselenme
yaşantıları arttıkça, yaratıcı kişilik özelliklerinin azaldığı görülmüştür.
Örselenme yaşantıları ile yaratıcı kişilik özellikleri arasında en yüksek
korelasyon, “duygusal ihmal ve istismar” boyutunda gözlenmiştir. Bununla
birlikte, çocukluk dönemi örselenme yaşantılarına ait üç alt boyut ile genel
aleksitimi arasında; pozitif yönde ve anlamlı ilişkinin olduğu, aleksitimi ile en
yüksek ilişkinin ise “cinsel istismar” boyutunda gözlendiği görülmüştür.
Gerçekleştirilen bu araştırma ile çocukluk dönemi örselenme yaşantılarının, bireylerin
yaratıcılıkları ve duygularını sağlıklı tanıma ve ifade etme üzerindeki zedeleyici
etkisi ortaya konmuş olup araştırma
bulgularının, bireylerin çocukluk dönemlerinde örselenme yaşantılarına maruz
kalma durumlarının değerlendirilmesi ve önlenmesine ilişkin uygulamalara ve bu
konuda yapılacak yeni araştırmalara katkı sağlayacağı beklenmektedir.