bluuebunny/crossref_metadata_2025 huggingface dataset:
Organizational and Legal Regulation of Accounting of Business Trip Expenses of Employees of Public Sector Institutions of Ukraine
Authors:   Mykolayiv National Agrarian University, Ksonzhyk Іryna , Pisochenko Tetiana ,   Mykolayiv National Agrarian University, Petrov Pavel ,   Mykolayiv National Agrarian University
Published: April 2021

Abstract. Introduction. The public sector of Ukraine at the present stage of its historical development is constantly transforming, cooperating with many countries of the world in various fields, adopting their experience of the state formation. Therefore, in order to ensure an effective solution to the issues of successful functioning of public sector entities, there is a need for business trips both on the territory of Ukraine and abroad. At the same time, both heads of public enterprises and institutions and ordinary workers can be sent on a business trip. Purpose. The goal of the research is to analyze the organizational and legal foundations and scientific and methodological positions regarding business trips, accounting for the costs for their implementation and documenting this process in institutions and at public sector enterprises. Results. The article examines the list of documents that are made to document business trips and identifies the specifics of reporting on receipt of funds. The requirements for documents added to the report on the use of funds provided for a business trip or on condition of accountability have been determined. The features of the procedure for reflecting expenses in accounting and tax accounting have been considered. The introduction of the performance audit mechanism has been proposed as a progressive source of control over the use of public funds. Conclusions. Absolute and timely documentation of the accounting of business trip expenses within the framework of regulatory legal acts is a guarantee of compliance with accounting policies, reliability of accounting and reporting, accounting for settlements with accountable persons. In order to minimize travel expenses and make the most efficient use of financial resources, institutions operating in the public sector are in dire need of a performance audit mechanism. Keywords: business trips; accountable persons; advance payment; business trip expense report; per diem expenses; reporting deadlines; performance audit.
The Еssence, Tasks and Stages of Managing the Financial Condition of the Enterprise
Authors:   Lutsk national technical university, Kutsay Natalia , Demchuk Valentyn ,   Lutsk national technical university
Published: April 2021

Annotation. Introduction. In the conditions of crisis, unstable external environment and pressure of competitors there are two needs for timely adaptation for enterprises. In these conditions, it becomes increasingly necessary to manage the financial condition of the enterprise. Financial condition management is a capacious process with specific stages and tasks, the implementation of which requires an in-depth analysis of the financial performance in the enterprise. It is difficult for an enterprise today to assess the role of well performing financial management. Asset and liability management, timely investment and receipt of funds, the ability to meet the requirements of creditors, the vision of managers of prospects for business development are keys to survival an enterprise in modern conditions. Given this, it is extremely important to understand the process of managing the financial condition and the stages of its implementation. Purpose. The purpose of the article is to clarify the essence of the concept of «financial condition management». The company’s tasks and stages, as well as the role and importance in the activities of enterprises. Results. It is determined that the management of the financial condition in the enterprise is a complex process that includes a system of tasks and a sequence of stages for the implementation of management. It is substantiated that the management of financial condition is carried out on the basis of financial analysis of the enterprise. The tasks performed by the management of the financial condition of the enterprise are described, the tasks are formulas for calculating the indicators of financial stability, liquidity and solvency, business activity and profitability. The sequence of stages of financial condition management which consists of preparatory, main and final stages is characterized. Conclusions. It is concluded that the management of the financial condition in the enterprise is an important process that requires study, research and use in the company’s activities. It is determined that financial management is a process of influencing the organization using various financial mechanisms (financial methods, financial levers, regulatory and legal support and information support) to develop and achieve strategic goals of the enterprise. Keywords: financial condition; financial management condition; financial management tasks condition; stages of financial management condition.
The Impact of Financing in Islamic Banking on Indonesian Economic Growth
Authors:   Sriwijaya University, Pertiwi Rasyida , Syathiri Ahmad ,   Sriwijaya University, Yulianita Anna ,   Sriwijaya University, Asngari Imam ,   Sriwijaya University
Published: April 2021

Abstract. Introduction. Islamic finance can play an important role in encouraging economic growth in Indonesia, namely by financing the real sectors. The role of Islamic banking in providing capital assistance for real sectors is one of the locomotives of economic growth in Indonesia. This research will focus on financing strategic sectors to support the development of a higher and more competitive economy. So that it is known which sectors have played a major role in boosting Indonesia’s economic growth. The sectors to be studied are agriculture, mining, construction, industry, electricity, gas and water in Islamic banking. This study uses descriptive and quantitative analysis using Eviews 9 to simplify data calculations and estimation and using time series data with Ordinary Least Square Approach. Purpose. This research is conducted to investigate the impact of Islamic bank financing on agriculturer sector, mining, industry, electricity, gas and water supply and Construction sector to Indonesia economic growth over the period 2011Q1 -2019Q4. Results. Based on the results of data processing, it is known that Islamic banking financing in the agricultural sector, mining, electricity, gas and water and conctruction sector has a positive effect on economic growth. Meanwhile industrial sector in Islamic banking does not have a significant effect on economic growth. An increase in industrial sector financing by 1 percent is able to reduce GDP by 0.46940 percent. Conclusion: This estimation shows R-Square value is 98 percent influenced by variable financing in the agricultural sector, mining sector, industrial sector, electricity sector, gas and water and the construction sector, while the remaining 2 percent is influenced by other variables outside the model. The agriculture, mining, electricity, gas & water and construction sectors have a positive influence on economic growth. Meanwhile, the industrial sector has a negative influence on economic growth. Keywords: economic growth; Islamic banking; sectoral financing; Ordinary Least Square.
Land, Inheritance and Firstborn Problematics
Authors:   Fil. Dr. Jan-U. Sandal Institute, Sandal Jan-Urban
Published: April 2021

Abstract. Introduction. In this article land as the first input factor in the classical production function is analyzed. In economic theory, land is linked to heritage and the firstborn problematics. The methods used are based on history of entrepreneurial research, philosophy, legal and theological aspects. Land represents both opportunities but also obstacles, especially in connection with the firstborn problematics. Purpose. The article deals with land, inheritance and the firstborn problematics, its historical basis and consequences for economic and social development. Results. Land is the first input factor in the production process, whose utility and purpose is to create financial profit. Land is covered by everything that is given by nature. The human organism and all that can be extracted from it is land; in processed condition a product or commodity. In an economic theoretical context, inheritance means receiving property from someone who has died, or to bequeath or make a deathbed will, and inter-vivos gifts made by donors in anticipation of their eventual demise. Inheritance by primogeniture not only secures the firstborn son a greater share of the wealth of the entrepreneur, but it also makes the firstborn son in charge of the clan, which is practically similar to being a king. Primogeniture is linked to factors in business and society that are characterized with static economy. Control, routine and stability represent the framework of static production. Schumpeter characterizes entrepreneurs according to will and act, which is the opposite and thereby the forces behind the young men who change to world to the better for all. Entrepreneurs are the creators of civilization. Conclusions. Land as an input factor in the production function represents an infinite wealth in the world. As a result of the increased degree of innovation, the world’s wealth is accelerating. Only wealth can be inherited, the ability to innovate cannot be inherited or transferred from father to son. Keywords. Land, inheritance; firstborn problematics; production function; primogeniture.
Stimulus Taktil Kinestetik terhadap Perubahan Fisiologis Bayi Prematur dengan Perawatan Metode Kanguru
Authors: Marnita Elvi Febria , Mayetti Mayetti , Revilla Gusti
Published: April 2021

Penelitian ini bertujuan untuk mengetahui pengaruh Stimulus Taktil Kinestetik (STK) terhadap perubahan fisiologis bayi prematur yang memperoleh Perawatan Metode Kanguru (PMK). Desain penelitian yang digunakan adalah Quasi Experiment dengan pretest-posttest two-group design. Sampel yang digunakan adalah sebanyak 39 bayi prematur yang dipilih dengan simple random sampling. Kelompok intervensi 20 bayi prematur dilakukan STK dengan durasi 15 menit dan kelompok kontrol 19 bayi prematur tanpa perlakuan. Pengukuran fisiologis pernafasan, denyut jantung, suhu dan berat badan pada kedua kelompok yang dilakukan hari ke 1 dan hari ke 5. Analisis uji statistik menggunakan Paired t-test dan Independent t-test. Hasil penelitian menunjukkan bahwa ada pengaruh perlakuan STK terhadap penurunan pernafasan, penurunan denyut jantung, peningkatan suhu dan peningkatan berat badan pada kelompok intervensi. Kelompok kontrol tanpa perlakuan menunjukkan ada pengaruh peningkatan suhu dan peningkatan berat badan. Tidak ada perbedaan yang signifikan pada kondisi fisiologis bayi prematur pada kelompok intervensi dan kelompok kontrol. Simpulan, pemberian perlakuan STK pada kelompok intervensi berpengaruh terhadap perubahan fisiologis bayi prematur.

Kata Kunci: Perawatan Metode Kanguru, Prematur, Stimulus Taktil Kinestetik
Penerapan Poster terhadap Kepedulian Perawat dalam Mengurangi Nyeri pada Prosedur Penusukan Tumit dan Pembuluh Darah Vena pada Neonatus
Authors: Purbasary Eleni Kenanga
Published: April 2021

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan poster terhadap kepedulian mengurangi nyeri pada prosedur penusukan tumit dan pembuluh darah vena. Desain penelitian yang digunakan dalam penelitian ini adalah quasi-eksperiment one-grup pre dan post-test. Hasil penelitian menunjukkan adanya peningkatan kepedulian perawat sebanyak 26 orang (49,1%), 95% CI pada rentang 0,35-0,63 dengan P-value sebesar 0,001. Simpulan, terdapat peningkatan kepedulian perawat dalam upaya mengurangi nyeri pada neonatus setelah penerapan poster.

Kata Kunci: Kepedulian Perawat, Nyeri, Penusukan Tumit, Poster
Pengetahuan Stimulasi Perkembangan Anak Usia Dini oleh Guru
Authors: Panzilion Panzilion , Padila Padila , Andri Juli
Published: April 2021

Penelitian ini bertujuan untuk melihat gambaran pengetahuan stimulasi perkembangan anak usia dini oleh guru. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan desain penelitian crossectional dengan menggunakan Chi-Square. Populasi dalam penelitian ini adalah guru di PAUD Aisyiyah X Gading Cempaka sebanyak 20 responden. Teknik pengambilan sampel menggunakan teknik total sampling. Hasil penelitian menunjukkan bahwa gambaran pengetahuan guru PAUD tentang stimulasi perkembangan anak usia dini di PAUD Aisyiah X Kota Bengkulu dari 20 guru, kategori berpengetahuan baik berjumlah 11 responden (50%), kurang sebanyak delapan responden (20%) dan cukup sebanyak dua responden (10%). Simpulan, gambaran pengetahuan guru PAUD tentang stimulasi perkembangan anak usia dini di PAUD Aisyiah X Kota Bengkulu sebagian besar tergolong berpengetahuan baik.

Kata Kunci: Guru, Pengetahuan, Stimulasi Perkembangan
Optimalisasi Perawat Sehat dalam Memberikan Pelayanan Keperawatan Bermutu
Authors: Sudjiati Endang , Handiyani Hanny , Yetti Krisna , Suryani Cori Tri
Published: April 2021

Penelitian ini bertujuan untuk mengembangkan panduan dan memberikan gambaran dalam mengupayakan optimalisasi kesehatan staf keperawatan di rumah sakit umum di Jakarta. Metode penelitian ini menggunakan pilot project mulai dari pengumpulan data, analisis masalah, penetapan prioritas masalah, penyusunan plan of action, implementasi dan evaluasi. Responden penelitian adalah kepala ruangan sebanyak 54 dan staf keperawatan sebanyak 479. Analisis masalah dilakukan dengan menggunakan diagram fishbone. Hasil analisis menunjukan bahwa ada masalah berupa belum optimalnya penerapan perilaku perawat sehat yang disebabkan belum adanya panduan perawat sehat, belum disusunnya SPO dan masih ada perawat yang belum mengetahui terkait dengan perilaku perawat sehat. Simpulan, solusi pemecahan masalah yaitu dengan membuat draft panduan perawat sehat di rumah sakit.

Kata Kunci: Optimalisasi Kesehatan, Panduan Perawat Sehat, Staf Keperawatan
Effect Firm Size, Profitability and Inventory Intensity Against Effective Tax Rate (ETR)
Authors:   Politeknik Negeri Bali, Gita Ida Ayu Made Asvini , Partika I D M ,   Politeknik Negeri Bali, Suciwati D P ,   Politeknik Negeri Bali
Published: April 2021

The effective tax rate is the real rate that apply to the taxpayer's income. This research to find out how much influence firm size, profitability, inventory intensity on the effective tax rate of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The types of data used are quantitative data and data sources are secondary data in the form of annual financial reports of manufacturing companies in the reporting period at 2015 to 2019. The sample selection used a purposive sampling method with 53 companies and a total of pool data are 202 data. The data analysis method used is multiple regression analysis. The results of this research indicate that profitability had a positive and significant effect on the effective tax rate, inventory intensity had a significant negative effect on the effective tax rate, while firm size had a negative effect on the effective tax rate.
Protrusion of Simon de Beauvoir, A Propelled Portrayal of Feminism in Orlando on Elizabethan Epoch
Authors: Bashir Manzar , Sarfraz Rida , Ur Rehman Khubaib , Javed Muqaddas
Published: April 2021

It is a stiff known fact that in chauvinistic society, a female has been taken as a suppressed commodity. The ultimate dependence is the main factor in the marginalization of females in society. Although, in a country where the female population is more than men’s, such topics of female subjugation can be traced from the shared history. This study aims at the various factors through which the main character of the movie and novel “Orlando” has gone through the acute transformation from a weaker position to being in command and strong. This paper is based on the qualitative methodology and it will probe traces through which the protagonist is viewed through the lens of Simon de Beauvoir’s Second Sex and gender differences (Beauvoir, 1993). Complete analysis in terms of the body language from being submissive to outrageous, from vulnerable to gaining strength, this research will significantly try to scan all the aspects through which a character is transformed. This paper will also try to probe the socio-psychological factors through which an individual suffers through the anguish (Ranjan, 2019 ). The protagonist's anguish has been depicted and will be analyzed in the light of famous feminist theorist Simon de Beauvoir's “The Second Sex” (Beauvoir, 1976). While engaging and clashing for the dependability this investigation likewise examines the complexities agonized over the opportunity of enunciation of the protagonist from the two portrayals that are film and text. This examination will open vistas to contemplate the grievance forced by the financial components that pressurises a person, as far as possible, where one has to decide between giving up or revolting against the shackles of society. By the execution of Beauvoir's idea on the screen transformation of "Orlando" composed by Virginia Woolf (Woolf, 1993), the spitting image of women in Elizabethan civilization and her insurrection is illustrated. This paper is a significant effort to highlight the cobwebs encapsulating an individual and their strife to survive and breathe in the same existing world.
Irregularity Invariants for Chemical Structures Used in the Treatment of COVID-19
Authors: Virk Abaid ur Rehman , Bilal Shams , Hamid Khalid
Published: April 2021

The world is going through the pandemic of COVID-19. Remdesivir, chloroquine, hydroxychloroquine and theaflavin are some drugs currently in use for the treatment of the COVID-19 patients. This manuscript aims to compute the irregularity measures for these chemical structures. We believe that our results can be utilized to improve the capacity of these chemical structures.
Smart Home Infrastructure (part 2)
Authors: Starkov Dmitriy
Published: April 2021

В книге , состоящей из 4 автономных частей , рассмотрены инновационные инфраструктурные компоненты умного дома в части обеспечения энергией , резервного аккумулирования энергии , обеспечения водой и её очистки , регенерации и рециркуляции , обеспечения чистым воздухом , его регенерацией и насыщением кислородом и комплексные интегративные вопросы активного контроля и управления этими компонентами и их взаимосвязями в режиме реального времени По всем представленным компонентам инфраструктуры и их взаимосвязям даны описания технических и программных решений на уровне соответствия оптимизированному мировому уровню технологической и конструктивной новизны и обеспечивающих реальную возможность использования в конструкции и в процессах эксплуатации умного дома элементов искусственного интеллекта и искусственных нейронных сетей Как известно из предыдущего опыта подготовка к использованию воды в системах умного дома , очистка воды , её регенерация и повторное использование в инфраструктуре умного дома являются одним из ключевых вопросов определения возможности вообще построить умный дом Книга , как было отмечено ранее , состоит из 4 автономных частей , каждая из которых представляет собой оригинальную разработку , развивающую те направления современного развития техники и технологии , которые способны сформировать умный дом Так как одним из направлений творческой деятельности автора настоящих книг является комплексная инновационная логистика , он предлагает вниманию читателей соображения по логистике генерирования инновационных решений в рамках условий и исходных требований сложившихся и складывающихся в условиях умного дома ( если принимать за основу характеристики и классификации сложившихся по состоянию на сегодняшний день технических решений типа , - SMART HOUSE , SMART HOME INFRASTRUCTURE , SMART BUILDINGS
Discriminación e inclusión laboral en grandes empresas de Arica (Chile)
Authors: Bernal-Peralta Jorge , Vega-Donoso Ximena , Agurto-López Verónica , Estay-Solano Nino
Published: April 2021

En el año 2012, en Chile fue promulgada la ley N° 20.609, estableciendo medidas contra la discriminación, resguardando la integridad y el bienestar de las personas que tengan condiciones distintas o pertenezcan a minorías dentro del país. En el año 2017 fue promulgada la ley N° 21.015, incentivando la inclusión de personas con discapacidad al mundo laboral, estableciendo medidas para que las personas en situación de discapacidad (PeSD) no sean discriminadas, teniendo las mismas oportunidades de capacitación y fomento del empleo. Sin embargo, los estudios y análisis sobre esta temática han sido muy escasos.
Por lo anterior, el objetivo principal de la presente investigación es identificar y analizar las prácticas laborales en las grandes empresas públicas y privadas de la ciudad de Arica (Chile), con relación a los casos de discriminación y a la inclusión laboral de personas con discapacidad, desarrollando una interpretación basada en la información recopilada mediante cuestionarios.
El cuestionario consideró 52 variables segregadas es ocho campos de evaluación. La medición se centró en la inclusión de personas con discapacidad y la indagación en cuanto a medidas contra la discriminación en el área laboral.
Como resultado de la investigación, se obtuvo lo siguiente: en cuanto a la inclusión de personas en situación de discapacidad en el mercado laboral se determinó, que la mayoría de las grandes empresas de Arica, cuentan con las condiciones estructurales para que una persona con discapacidad pueda movilizarse dentro de ella. Sin embargo, un 71% de ellas carecen de políticas, normas y procedimientos; así mismo un 66% de las empresas declara no capacitar a sus colaboradores en temas relacionados a la inclusión. Finalmente, se exponen recomendaciones para enfrentar las debilidades encontradas en las empresas de estudiadas.
Forward Looking Loan Provisions: Credit Supply and Risk-Taking
Authors: Morais Bernardo , Ormazabal Gaizka , Peydró José-Luis , Roa Mónica , Sarmiento Miguel
Published: April 2021

We show corporate-level real, financial, and (bank) risk-taking effects associated with calculating loan provisions based on expected—rather than incurred—credit losses. For identification, we exploit unique features of a Colombian reform and supervisory, matched loan-level data. The regulatory change induces a dramatic increase in provisions. Banks tighten all new lending conditions, adversely affecting borrowing-firms, with stronger effects for risky-firms. Moreover, to minimize provisioning, more affected (less-capitalized) banks cut credit supply to risky-firms— SMEs with shorter credit history, less tangible assets or more defaulted loans—but engage in “search-for-yield” within regulatory constraints and increase portfolio concentration, thereby decreasing risk diversification.
STUDY OF NORMAL ANATOMICAL VARIATIONS IN PARA-NASAL SINUSES USING COMPUTED TOMOGRAPHY SCAN: A CROSS SECTIONAL STUDY FROM CENTRAL INDIA
Authors: Patil Sunil , Shendey Shweta , Ansari Ibrahim
Published: April 2021

Background: The standard imaging in the assessment of the para-nasal sinuses is currently computed tomography scanning. This provides an applied anatomical view of the area as well as the common anatomical variants. The advancement and improvement of computed tomography scans has provided for a comprehensive evaluation of patients' para-nasal sinuses, allowing Functional Endoscopic Sinus Surgery surgeons to operate with a guide chart.

Objectives: To study normal anatomical variations in para-nasal sinuses using Computed Tomography.

Material and Methods: This research took place in a tertiary healthcare center's radiology department over the course of two years. Axial para-nasal sinuses cuts were taken using a multi-slice (128 slice scanner), followed by coronal and sagittal reconstruction.

Results: The most common anatomic variation, according to the findings, was nasal septal deviation. The rarest variation in our sample was Haller cell and pneumatized septum. There was also a close connection between unilateral Concha bullosa and contra-lateral septal deviation, as evidenced by the research.

Conclusion: A wide range of lesions can affect the para-nasal sinus area. Normal anatomical differences and congenital abnormalities in this area are significant because they can have pathological consequences or cause difficulty/complication during surgery.

Keywords: Para-nasal sinuses, Computed Tomography, Functional Endoscopic Sinus Surgery.
Omnichannel: A estratégia próspera dos negócios em um mundo cada vez mais conectado
Authors: Reis Carolina Maiolino Borges dos
Published: April 2021

Este artigo científico visa analisar a importância da estratégia omnichannel em tempos de alta conectividade e informação, com o objetivo de debater as mudanças do consumidor em meio a esse cenário e de que forma essa estratégia influenciou as empresas de varejo e a economia brasileira. Foi ressaltada a importância da integração digital e dos canais online para a sobrevivência dos varejistas em um mercado cada vez mais competitivo. Realizou-se uma pesquisa bibliográfica tendo em vista as contribuições de autores como: Kotler E Armstrong (2005), Kotler, Kartajaya, Setiawan (2017), Muller (2017), entre outros. Foi destacada uma análise da empresa de varejo Magazine Luiza, de como ela alavancou com as vendas online e com a estratégia omnichannel e ainda como vem se tornando a maior líder no segmento diferenciando-se de seus concorrentes. Concluiu-se a importância das empresas em investir no ambiente digital e em novos canais online para ter um crescimento e atender as necessidades de seus clientes em constante transformação.
Efectos de la modernización en la recaudación de la aduana de Lázaro Cárdenas
Authors:   Universidad de Colima, Gutiérrez Ortiz Ariel , Alvaro Obregón Ana María del Rosario ,   Universidad de Colima, Reyes Real Oscar Bernardo
Published: April 2021

El objetivo de esta investigación fue determinar las tendencias de la modernización en la Aduana de Lázaro Cárdenas y sus efectos en la función de recaudación, esto a través de la propuesta de un modelo para el estudio de las mejores prácticas de la modernización de la Aduana de Lázaro Cárdenas y su efecto en las funciones sustantivas de su gestión, específicamente a partir de la réplica del modelo medible de modernización aduanera con variables observadas a través de encuestas elaborado y propuesto por Reyes (2018). La metodología empleada fue el análisis factorial confirmatorio que utiliza los Modelos de Ecuaciones Estructurales o SEM por sus siglas en inglés. Los resultados mostrados a partir de la metodología empleada muestran que todas las reformas legales y programas del gobierno federal de México para la administración pública aduanera tendientes a su modernización influyen positivamente en la recaudación de la aduana de Lázaro Cárdenas. Advirtiéndose que las mejoras en la recaudación de la aduana provienen con mayor intensidad de las mejoras que se han efectuado en materia de infraestructura y de los cambios tecnológicos tales como inserción de la ventanilla digital, sistema electrónico aduanera, módulo de administración
Energías verdes y el control público: preocupación ambiental y ética de las empresas
Authors:   Universidad de Granma, Bayamo, M.N, Antúnez Sánchez Alcides
Published: April 2021

El artículo tiene como objetivo caracterizar a la auditoría ambiental en los diferentes escenarios ejecutados por el equipo auditor de la Contraloría General, en las etapas estudiadas del control público en Cuba hasta el siglo XXI. Se concluye con el control público a las energías verdes por las formas de gestión que la implementan para mitigar la contaminación y alcanzar el desarrollo sostenible, al modificarse la matriz energética, en relación con los Objetivos del Milenio para el 2030, señalados por la CEPAL.
Pengaruh Penyemprotan Cetakan Alginat Dengan Sodium Hipoklorit 0,5%, Lidah Buaya 50% Terhadap Dimensi Model Positif
Authors: Eva Andy Fairuz Zuraida , Chotimah Chusnul , Abdi Muhammad Jayadi , Biba Andi Tenri , Amiruddin Maqhfirah , Sartinah Sartinah
Published: April 2021

Pendahuluan: Bahan cetak alginat merupakan salah satu bahan cetak yang banyak digunakan di kedokteran gigi. Pada penggunaan alginat perlu diperhatikan penularan infeksi yang berasal dari bahan cetak. Tujuan Penelitian: Untuk mengetahui pengaruh penyemprotan hasil cetakan alginat dengan larutan Sodium Hipoklorit 0,5% dan Perasan Lidah Buaya (Aloe vera)50% terhadap dimensi  model positif di laboratorium FKG UMI tahun 2018. Bahan dan Metode: Jenis penelitian True Eksperimental Laboratorium pada 27 sampel hasil cetakan alginat. Pengelompokan sampel terdiri dari 3 kelompok yaitu 1 kelompok tanpa perlakuan atau kontrol dan 2 kelompok perlakuan dengan teknik desinfeksi penyemprotan menggunakan larutan Sodium Hipoklorit 0,5% dan Perasan Lidah Buaya (Aloe vera)50% selama 10 menit. Pada masing-masing kelompok perlakuan terjadi perubahan stabilitas dimensional yang dilihat melalui pengukuran diameter dengan menggunakan jangka sorong digital. Hasil: Didapatkan hasil uji One Way Anova dimana hasil analisis data tersebut menunjukkan nilai p-value pada jarak AB  yaitu 0,000 (p<0,05) kemudian untuk nilai p-value pada jarak BC  yaitu 0,000 (p<0,05). Artinya , terdapat pengaruh yang signifikan pada penyemprotan hasil cetakan alginat dengan larutan Sodium hipoklorit 0,5% dan Perasan lidah buaya (Aloe vera) 50% terhadap dimensi model positif. Dengan demikian Ha diterima bahwa terdapat pengaruh yang signifikan pada penyemprotan larutan Sodium hipoklorit 0,5% dan Perasan lidah buaya (Aloe vera) 50%  terhadap dimensi model positif.Kesimpulan: Penggunaan larutan Sodium Hipoklorit 0,5% dan Perasan Lidah Buaya (Aloe vera) 50% menyebabkan perubahan dimensi cetakan alginat.
Perbedaan Tingkat Pengetahuan Sebelum Dan Setelah Modifikasi Permainan Engklek Usia 8-11 Tahun
Authors: Arifin Nur Fadhilah , Febriany Mila , Aldilawati Sari , Pamewa Kurniaty , Masriadi Masriadi , Khaeriah Yaumil
Published: April 2021

Pendahuluan : Suatu pengetahuan dipengaruhi oleh tingkat pendidikan, banyaknya informasi yang diperoleh, keadaan lingkungan, pengalaman, dan usia seseorang, hal ini karena pengetahuan dapat mempengaruhi sikap dan tindakan seseorang mengaplikasikan informasi yang didapatkan untuk diwujudkan dalam kehidupan sehari-hari dan menjadi kebiasaan. Permainan engklek adalah permainan dengan menggunakan cara melompat satu kaki pada bidang yang berbentuk bintang, bidang persegi dan dianggap menjadi pemenang apabila permainan mendapatkan sawah atau rumah terbanyak.  Tujuan : Untuk mengetahui perbedaan tingkat pengetahuan Kesehatan Gigi dan Mulut sebelum dan setelah permainan engklek modifikasi pada siswa SDN Sambung Jawa Makassar Usia 8-11 Tahun. Bahan dan Metode: Metode penelitian pre experimental dengan menggunakan desain pretest-posttest. Pengambilan sampel dilakukan di SDN Sambung Jawa Makassar sebanyak 123 sampel. Metode pengambilan sampel yaitu metode purposive sampling sesuai dengan kriteria. Hasil: Terdapat perbedaan nilai rata-rata tingkat pengetahuan sebelum permainan engklek modifikasi sebesar 8,27 (SD=±1,102) dan setelah permainan engklek modifikasi sebesar 9,85 (SD=±0,418). ( P-Value 0,000 ). Hal ini berdasarkan dari presentase nilai pengetahuan dimana 123 responden yang telah melakukan posttest mendapatkan hasil 100% berada dikategori pengetahuan tinggi.  Permainan edukatif terbukti efektif dalam mendukung pembelajaran, terutama untuk meningkatkan pengetahuan. Kesimpulan : Terdapat perbedaan tingkat pengetahuan kesehatan gigi dan mulut sebelum dan setelah permainan engklek modifikasi pada siswa SDN Sambung Jawa Makassar.
Hubungan Obat Anti Hipertensi Golongan Ca- Antagonis (Amlodipine) dan Golongan Inhibitor Ace (Captopril) Terhadap Terjadinya Xerostomia Di Puskesmas Maccini Sombala
Authors: Eva Andy Fairuz Zuraida , Novawaty Eva , Selviani Yusrini , Bachtiar Rachmi , Puspitasari Yustisia , Rahmayanti Siti Nelvi
Published: April 2021

Pendahuluan : Hipertensi merupakan salah satu faktor risiko yang paling berpengaruh terhadap penyakit kardiovaskuler. Kondisi hipertensi adalah ketika tekanan darah sistolik seseorang mencapai ?140 mmHg dan atau   darah diastoliknya ?90 mmHg pada pemeriksaan berulang. Obat anti-hipertensi dapat mempengaruhi aliran saliva secara langsung dan tidak langsung. Penggunaan obat antihipertensi dapat menimbulkan efek samping salah satunya adalah xerostomia. Tujuan : Untuk mengetahui hubungan antara hubungan obat anti hipertensi golongan   Ca-antagonis (amlodipine)dan golongan Inhibitor Ace ( katopril) terhadap terjadinya xerostomia  Metode : Menggunakan metode obsevasi analitik dengan rancangan Cross Sectional study. Uji menggunakan uji One Way Anova. Hasil : Hasil Penlitian ini menunjukkan golongan obat Ca-antagonis (Amlodipine) dan golongan inhibitor ACE (Katopril)  berdasarkan uji statistic memperoleh nilai tidak signifikan p = 0,423>0,05. Kesimpulan : Hasil penelitian ini menunjukkan bahwa terdapat pengaruh  antara golongan obat yang dikonsumsi dengan terjadinya xerostomia namun tidak terdapat perbedaan yang signifikan antara jumlah aliran saliva yang mengonsumsi golongan obat amlodipine dan katopril.
Hubungan Pengetahuan Mahasiswa Kepaniteraan Terhadap Tindakan Kontrol Infeksi Pada Pasien Pencabutan Gigi
Authors: Lestari Nurasisa , Novawaty Eva , Wijaya Muh. Fajrin , Mattalitti St. Fadhillah Oemar , Astuti Lilies Anggarwati , Febrianti Febrianti
Published: April 2021

Pendahuluan : Pencabutan gigi merupakan suatu tindakan pembedahan yang melibatkan jaringan tulang dan jaringan lunak dari rongga mulut, tindakan tersebut dibatasi oleh bibir, pipi dan terdapat faktor yang dapat mempersulit dengan gerakan lidah dan rahang bawah. Berbagai macam cara dilakukan untuk mencegah terjadinya infeksi silang antara lain dengan pemakaian proteksi diri yaitu masker, kacamata pelindung, sarung tangan, baju praktek, maupun penutup rambut dan kebersihan lingkungan tempat kerja yang meliputi cara pembersihan alat dan lingkungan. Tujuan Penelitian : Untuk mengetahui hubungan pengetahuan mahasiswa kepaniteraan terhadap tindakan kontrol infeksi pada pasien pencabutan gigi. Bahan dan Metode: Penelitian ini menggunakan jenis penelitian bersifat observasional analitik dengan menggunakan pendekatan cross sectional study. Sampel penelitian ini adalah mahasiswa kepaniteraan Fakultas Kedokteran Gigi UMI di RSIGM YW-UMI Makassar. Hasil: Sebagai mahasiswa kepaniteraan diketahui terdapat 5,71% dengan pengetahuan yang cukup, dan diketetahui terdapat 94,29% dengan pengetahuan baik. Sedangkan untuk tindakan kontrol infeksi mahasiswa kepaniteraan diketahui terdapat 65,71% dengan tindakan yang cukup dan diketahui terdapat 34,29% dengan tindakan yang baik. Berdasarkan hasil pengujian hipotesis dengan uji statistic chi-square diperoleh p-value sebesar 0,044. Karena p-value < alpha (0,05). Kesimpulan : Terdapat hubungan yang signifikan antara pengetahuan mahasiswa kepaniteraan tentang kontrol infeksi dengan tindakan kontrol infeksi pada pasien pencabutan gigi
El delme com a font per a la història rural
Authors: Catalán Martínez Elena , Jover Avellà Gabriel , Llopis Agelán Enrique
Published: April 2021

Les fonts decimals plantegen molts problemes, però de vegades, com es defensa en aquest llibre, constitueixen la millor base documental disponible per acostar-se al moviment del producte agrari en nombroses regions espanyoles i europees en els temps moderns. L’historiador ha de calibrar el marge d’error que comporten les seves estimacions i els avantatges i inconvenients relatius a l’ús dels delmes respecte d’altres alternatives d’aproximació a la trajectòria de les collites en l’edat moderna. L’abandonament gairebé complet de l’ús de les fonts decimals no ha estat un encert. En aquesta obra es plantegen algunes propostes per seleccionar i explotar aquesta documentació per tal de millorar el nostre coneixement sobre el creixement agrari a l’Espanya moderna. Els textos es corresponen amb les ponències presentades pels diferents autors a la Jornada d’estudi sobre "El Delme com a Font per a la Història Rural", celebrada el 26 d’octubre de 2018 a Girona.
Capacitat de càrrega i gestió adaptativa per a la preservació dels ecosistemes marins i costaners
Authors: Martí Llambrich Carolina , Sardà Borroy Rafael , de Andrés García Ana María , García Onetti Javier , Roig Munar Francesc Xavier , García Lozano Carla , Pintó i Fusalba Josep , Alturo Monné Ramon Albert , Semestre Alted Montserrat , Recasens Albaladejo Laura , Company Claret Joan B.
Published: April 2021

Investigadors i tècnics especialitzats presenten els conceptes de capacitat de càrrega de l’ecosistema, enfocament ecosistèmic, gestió adaptativa, cogovernança, i defineixen les directrius per a una protecció harmonitzada i efectiva, i uns usos sostenibles dels ecosistemes marins costaners. La Taula de Cogestió Marítima del Litoral del Baix Empordà promou que en el seu entorn marítim i costaner de ric patrimoni natural, sòcio-econòmicament molt dinàmic, i també molt sensible a causa del canvi climàtic, s’apliquin estratègies de gestió adaptativa, consensuades per tots els agents implicats, tot ajustant les activitats i les pressions sobre els ecosistemes amb la finalitat de preservar el bon estat ecològic dels hàbitats i les espècies.
Jesús i Maria, al cristianisme i a l’islam
Authors: Bramon Planes Dolors
Published: April 2021

Conferència pronunciada el dia 8 d’octubre de 2019 a la Sala de Graus de la Facultat de Lletres de la Universitat de Girona en la que la Dra Bramon fa una anàlisi de les figures de Jesús i de la Verge Maria en l'àmbit de la cultura islàmica.
La Ciutadella como espacio urbano
Authors: Burch i Rius Josep , Palahí Grimal Lluís , Martínez Martínez Toni , Sagrera Aradilla Jordi
Published: April 2021

Carles I va endegar a mitjan segle XVI un projecte de fortificació dels principals punts estratègics del seu imperi i hi va incloure la defensa de la vila de Roses, que era un port estratègicament vital per a la defensa del nord-est peninsular.
El principal objectiu del sistema defensiu de la badia de Roses, que contemplava també la construcció del castell de la Trinitat o altres elements com la construcció d’un castell a les illes Medes, era la defensa del port, usat com a fondejador de la flota militar.
La Ciutadella en tant qu’espace urbain
Authors: Burch i Rius Josep , Palahí Grimal Lluís , Martínez Martínez Toni , Sagrera Aradilla Jordi , Neyrand Véronique
Published: April 2021

Carles I va endegar a mitjan segle XVI un projecte de fortificació dels principals punts estratègics del seu imperi i hi va incloure la defensa de la vila de Roses, que era un port estratègicament vital per a la defensa del nord-est peninsular.
El principal objectiu del sistema defensiu de la badia de Roses, que contemplava també la construcció del castell de la Trinitat o altres elements com la construcció d’un castell a les illes Medes, era la defensa del port, usat com a fondejador de la flota militar.
Un abocador del segle III a la "statio" romana de Mas Gusó, en el "territorium" d'Empúries
Authors: Soler Fusté Victòria , Nolla Brufau Josep Maria , Casas i Genover Josep
Published: April 2021

Mas Gusó és un jaciment petit, però de primera categoria gràcies a la seva llarga ocupació, tot i que hi ha alguns períodes que no queden prou ben documentats a causa de la destrucció que les successives ocupacions van provocar en les restes precedents. No obstant això, en el decurs de les catorze campanyes d’excavació s’ha pogut mostrar que des de la fi del tercer mil·lenni abans de la nostra era fins a les darreries del segle iii pràcticament no hi ha un període històric en el qual no hi hagués algun tipus d’assentament, de vegades, certament, molt modest.
Una vil·la romana a la Selva: Casa dels Moros o Cavorca I a Sant Julià de Llor-Bonmatí
Authors: Augé Santeugini Anna , Nolla Brufau Josep Maria , Casas Genover Josep
Published: April 2021

Al costat mateix del curs del riu Ter es coneixen des de fa temps els vestigis d’unes restes romanes que, nogensmenys, han tingut poc predicament entre erudits i estudiosos. Certament, no ha estat fins fa pocs anys que han estat objecte d’interès i han entrat decididament en la bibliografia especialitzada. Es tracta d’unes ruïnes prou notables que no estan juntes sinó separades per un centenar i escaig de metres. Una, anomenada can Cavorca o Cavorca II, es localitza en una esplanada molt a la vora del curs fluvial. És una construcció només parcialment conservada, aparentment aïllada, ben obrada amb blocs menuts uniformes que va fer servir a bastament en la seva fabricació una quantitat notable de petits fragments de marbre blanc de qualitat i, molt probablement, de pedreres diverses que haurien de procedir, segons pensem, de material d’aprofitament.
Comparison of Public Perceptions of Peusijuek Tradition in Langsa City (Case Study in Gampong Geudubang Aceh and Peutic Acid)
Authors: Usman Usman , Suryo Djoko
Published: April 2021

Peusijuek is one of the traditions of the Acehnese people that is still preserved and practiced. Implemented as a form of gratitude due to marriage, circumcision, building a new house, buying a new vehicle and hajj or because of an accident due to accidents, disputes and bleeding. From the form of gratitude, it can be interpreted as an expression of gratitude and sharing happiness. Meanwhile, a disaster can be interpreted as building self-confidence and strengthening brotherhood. However, peusijuek also often create pros and cons perceptions in the community both in general and religious groups. This writing is to answer existing problems, (1) How is the implementation of peusijuek in Gampong Geudubang Aceh and gampong Asam Peutik, and (2) How is the community perception about peusijuek in gampong Geudubang Aceh and gampong Asam Peutik. In writing this thesis using ethnographic research type with a qualitative approach. The data analysis technique was carried out by the steps (1) data collection, (2) data reduction, (3) data display and (4) verification and conclusion. The results showed that the people in Gampong Geudubang Aceh and Peutik Acid in the implementation of peusijuek did not show any differences even though there were community perceptions that were both pros and cons. This is made possible by the high awareness of community members in preserving peusijuek as a cultural heritage. Community acceptance of peusijuek in both gampongs is closely related to adat. The perception of the people of Gampong Geudubang Aceh and Asam Peutik is that there are similarities to the peusijuek leadership and differences occur in the types of peusijuek, peusijuek implementation, use of tools and materials, and philosophical values.
STILSKO: BETWEEN FACTS AND FICTION
Authors: VOITOVYCH Leontii
Published: April 2021

Research on the Stilsko settlement (Mykolaiiv district, Lviv region) was interrupted at the end of the 20th century due to a lack of funds. Gradually, around this important monument started to accumulate insufficiently substantiated hypotheses and fabrications, which were transformed into stereotypes. In particular, this concerns statements about the capital of White Croatia, cave pre-Christian temples and cave monasteries, a system of locks on the river Kolodnytsia. The author analyzed the discussion in European science about Great Croatia in Ukrainian Prykarpattia and the localization of White Croatia. Attention is drawn to the attempts of Polish historiography to prove that this region belonged only to the Lendians, as well as to the development of the latest discussion on Croatian ethnogenesis. Based on this analysis, it is stated that White Croatia was located on the Upper Vistula, Upper Oder, Saale, and White Elster, and Stolsko (Stilsko) in the 10th century was built as the center of the Croatian principality, which was formed, probably after poborani joined western zhytychi-trebovliany. The fortifications remained unfinished and were obtained by the Kyivan army in 992/993. No grounds for claiming the existence of cave temples, especially in the Austrian fortifications built in the early 20th century, were found, and hypotheses about their existence were found baseless, as well as the existence of locks, which were unnecessary on the river Kolodnytsia. However, the mysteries of Stilsko are only started because a certain source (the notebook of Metropolitan Theognostus) noted the existence of Stilsko, which paid 30 hryvnias to the metropolitan treasury around 1331. During the struggle for the Romanov heritage in 1370-1377 not revived as an urban settlement. The article states that its localization remains the main task for further research.

Keywords: Stilsko, Great Croatia, White Croatia, cave temples, sluices, Feognost.
GEOPOLITICAL DIFFERENCES AS A FACTOR IN THE RELATIONS BETWEEN POLAND AND RUSSIA (1994–2004)
Authors: PIH Oleh
Published: April 2021

The article highlights the political relations between the Republic of Poland and the Russian Federation in the second half of the 1990s and the first five years of the 21st century. An analysis of the foreign policy relations between the two countries during this period affirms that their dialogue was mainly conflicting due to different visions of the geopolitical situation and forming a security system in the Central and Eastern Europe region. Fearing the restoration of Russian dominance in the former socialist camp, Poland sought to join Euro-Atlantic and European Union's structures. At the same time, Russia assessed the process of NATO enlargement, which Warsaw actively support, as a threat to its national interests. These two positions led to a permanent worsening of bilateral relations. The Kremlin also aimed to resolve all controversial issues through relations with the United States and Western countries, not perceiving Poland as an equal partner. It has been found out that the Polish authorities were considering the possibility of establishing relations with Russia through the development of trade and economic relations and solving problems in the field of historical memory. Significant changes for warming in relations appeared when Russian President Vladimir Putin proclaimed the course of Europeanization of the Russian Federation and its rapprochement with Euro-Atlantic structures in the first years of the 21st century. However, a new factor in the worsening of relations was the political struggle between Warsaw and Moscow to influence Ukraine and Belarus. In particular, the Orange Revolution events showed the significant involvement of both countries in Ukraine's processes and the desire to gain a dominant influence in resolving the political crisis. At the same time, the victory of the Polish-backed forces meant a geopolitical defeat for the Kremlin and thus created a serious conflict in bilateral communication.

Keywords: Republic of Poland, Russian Federation, NATO, foreign policy, geopolitics.