bluuebunny/crossref_metadata_2025 huggingface dataset:
Capacidade Funcional e Força Muscular de Pacientes Submetidos à Revascularização do Miocárdio
Authors: Santos Viviane Martins , Nasrala Neto Elias , Nazario Maristela Prado e Silva , Shimoya-Bittencourt Walkiria , Salicio Marcos Adriano , Nasrala Mara Lilian Soares
Published: August 2018

do miocárdio - CRM é um dos procedimentos cirúrgicos mais comuns após IAM, com alta probabilidade de melhora da função ventricular, diminuição dos sintomas, melhor prognóstico e redução da morbimortalidade. O objetivo da pesquisa foi avaliar a capacidade funcional e força de quadríceps de pacientes submetidos a CRM. Foi realizado um estudo do tipo transversal, em pacientes com indicação de cirurgia eletiva de CRM. Os pacientes realizaram o teste de caminhada de seis minutos (TC6M) e dinamometria através do dinamômetro Microfet Handheld para avaliação da capacidade funcional e força do músculo quadríceps no pré-operatório e no 5º dia do pós-operatório, respectivamente. Houve redução significativa da distância percorrida no TC6M no 5º PO quando comparada aos valores do pré-operatório (p<0,05). A força muscular do quadríceps no 5o PO não demonstrou diferença significante quando comparada aos valores de pré-operatório. Apesar de apresentarem déficit na capacidade funcional no 5º dia de pós-operatório, os pacientes submetidos a CRM apresentaram preservação da força muscular de quadríceps.Palavras-chave: Força Muscular. Revascularização Miocárdica. Condicionamento Físico Humano.Abstract Cardiovascular diseases are the leading causes of death in developed and underdeveloped countries. Myocardial revascularization surgery (CABG) is one of the most common surgical procedures after AMI, with a high probability of improvement in ventricular function, a decrease in symptoms, a better prognosis and a reduction in morbidity and mortality. To evaluate the functional capacity and quadriceps strength of patients undergoing CABG. A cross-sectional study was performed in patients with elective CABG surgery. Patients underwent a sixminute walk test (6MWT) and dynamometry using the Microfet Handheld dynamometer to evaluate the functional capacity and strength of the quadriceps muscle in the preoperative period and on the 5th postoperative day, respectively. There was a significant reduction of the distance covered in the 6MWT in the 5th PO when compared to the preoperative values (p <0.05). The muscular strength of the quadriceps in the 5th postoperative did not show a significant difference when compared to the preoperative values. Although patients presented functional capacity deficit on the 5th postoperative day, patients undergoing CABG presented preservation of quadriceps muscle strength.Keywords: Muscle Strength. Myocardial Revascularization. Physical Conditioning, Human.
The Radiographic Management for Surgical Planning and Implant Placement: a Case of Atypical Antral Artery Position
Authors: Schroder Júlio César , Manfron Ana Paula Tulio , Ditzel Alessandra Soares , Trujillo Aaron , Schroder Angela Deliga , Strujak Guilherme , Westphalen Fernando Henrique
Published: August 2018

O conhecimento do suprimento sanguíneo do seio maxilar, em particular da parede lateral, é de considerável importância devido à possibilidade de rompimento acidental de uma artéria durante os procedimento de elevação do assoalho do seio maxilar. Paciente do sexo feminino, 65 anos de idade, com histórico de complicação pós-operatória, após procedimento de elevação do seio maxilar realizado há três anos. Após avaliação tomográfica, foi observada a presença da artéria antral em posição atípica. Identificar e reconhecer essa estrutura anatômica pelo exame radiográfico pré-operatório, evita possíveis complicações hemorrágicas, durante e após o procedimento cirúrgico.Palavras-chave: Tomografia Computadorizada de Feixe Cônico. Seio Maxilar. Procedimentos Cirúrgicos Operatórios.AbstractIt is very important the knowledge of the maxillary sinus blood supply, in particular of the lateral maxillary wall, due to the possibility of accidental rupture of a vessel during the sinus floor augmentation. A case report is described of a 65-year-old female, who reported a postoperative complication after a sinus augmentation that she had had 3 years before. After radiographic evaluation, it was observed the presence of antral artery in atypical position. The identification of this anatomical structure is very important, by preoperative radiographic examination, avoiding possible bleeding complications, during and after the surgical procedures.keywords: Cone-Beam Computed Tomography. Maxillary Sinus. Surgical Procedures, Operative.
Importance of Melatonin on Poultry
Authors: ÇALIŞLAR Süleyman , YETER Beyhan , ŞAHİN Ahmet
Published: August 2018

Intensive
production practices, faulty maintenance and feeding, unsuitable keeping
conditions, antinutritional factors in feeds and similar abnormalities lead to
irregularities in both hormone and enzyme systems in poultry. Especially, due
to disorders in endocrine system, a specific hormone, melatonin, can not be
produced or underproduced, and thus its metabolic and physiological functions
are negatively affected in the organisms. Melatonin
(ML) is one of the important hormones that prevent metabolic and physiological
disorders in poultry but does not attract attention by poultry scientist. ML
regulates the brain's biological clock, acts on respiration, circulation,
excretion, reproduction and immunity system. ML helps regulate feed
consumption, energy metabolism and body heat. It also provides elimination of
free radicals in the body. ML stimulates growth hormone secretion and, thus,
effects growth performance of poultry positively.

It is considered necesary to focus more effectively on the melatonin
hormone, which is a positive contribution to animal welfare by correcting
metabolic-physiological disorders in poultry. In this review, the definition of
melatonin, its interaction with other hormones, its effect on the physiological
and metabolic functions of poultry were examined.
Effect of Zinc and Iron Supplementation on Appetite, Nutritional Status and Intelligence Quotient in Young Children
Authors: Kusumastuti Aryu Candra , Ardiaria Martha , Hendrianingtyas Meita
Published: August 2018

BACKGROUND: Lack of appetite in young children leads to growing incidences of physical and mental growth disorders. Supplementation of certain micronutrients can increase appetite and improve nutritional status. This study aims to analyze the effects of zinc and iron supplementation on appetite, nutritional status and intelligence quotient (IQ) in young children.METHODS: An experimental study withrandomized control group pre/post-test design was conducted in Semarang, Indonesia. A total of 68 children were divided into four groups. The first group was the control group, which was given a placebo; the second group was given a zinc supplement at 10 mg/day; the third group was given an iron supplement at 7.5 mg/day; andthe fourth group was given zinc and iron for three months. Appetite was assessed based on eating frequency and energy intake. Nutritional status was assessed by weight per age (W/A) and height per age (H/A) z score. IQ score was assessed based on Wechsler Preschool and Primary Scale of Intelligence (WPPSI).RESULTS: Before intervention, low zinc intake was observed in 27.7% of the subjects and low iron intake was observed in 58.5% of them. After intervention, appetite in the second and fourth groups increased. W/A z score increased in the second and third groups. IQ score increased in the third group. No significant effect on H/A z score was observed in all groups.CONCLUSION: Supplementation of zinc and iron for three months had a positive effect on appetite, body weight and IQ score but no significant effect on body height.KEYWORDS: appetite, zinc, iron, growth
Association of Peripheral Blood RASSF1A and CDKN2A Methylation Status with Smoking Behaviour in Nasopharyngeal Carcinoma
Authors: Risanti Erika Diana , Kurniawan Aditya , Wahyuningsih Laila , Dwianingsih Ery Kus , Rinonce Hanggoro Tri , Fachiroh Jajah
Published: August 2018

BACKGROUND: Hypermethylation of RASSF1A and CDKN2A is one of epigenetic factor underlies nasopharyngeal carcinoma (NPC) development. Smoking behavior as an NPC’s risk factor causes aberrant DNA methylation. RASSF1A and CDKN2A promoter hypermethylation from peripheral blood cells correlates with smoking behavior. The use of body fluids including peripheral blood as a specimen for DNA methylation analyzes are widely developed, as less invasive method compared to the use of tissue biopsy. This study aims to observe the association between RASSF1A and CDKN2A methylation in peripheral blood and smoking behavioramong NPC patients.METHODS: Newly diagnosed NPC subjects were recruited from ear-nose-throat (ENT) outpatient clinic of Dr. Sardjito Hospital, Yogyakarta. DNA from buffycoat of 19 smokers and 20 non-smokers NPC’s patients were isolated. Bisulphite modification was applied to 500 ng of the isolated DNA. The methylation status was detected by MSP (methylation-specific polymerase chain reaction (PCR)). The association between smoking status and promoter hypermethylation was analysis using Chi-Square test.RESULTS: MSP analysis of RASSF1A showed that 68.42% smoker and 75% non-smoker NPC’s patients were methylated. MSP analysis of CDKN2A showed that 21.05% smoker and 25% non-smoker NPC’s patients were methylated. There was no association between smoking behavior with RASSF1A and CDKN2A methylation (p>0.05).CONCLUSION: Statistical analysis showed that smoking behavior is not associated with methylation of RASSF1A and CDKN2A among NPC’s patients.KEYWORDS: DNA methylation, CDKN2A, RASSF1A, Nasopharyngeal carcinoma, Smoking
Correlation between Apolipoprotein B/Apolipoprotein A-I Ratio with Atherogenic Index of Plasma among Acute Myocardial Infarction Patients
Authors: Setiawan Winardi Emmanuel , Hartopo Anggoro Budi , Rozqie Royhan
Published: August 2018

BACKGROUND: Acute myocardial infarction (AMI) is the most common cause of death in the world. One preventive attempt to reduce AMI is early detection of blood lipid profile. A simple method of lipid profile assessment is the measurement of atherogenic index of plasma (AIP), meanwhile more accurate method of lipid profile assessment is the measurement of apolipoprotein B/apolipoprotien A-I (ApoB/ApoAI) ratio. However, whether both measurements are interchangeable is need to be investigated. This study aims to investigate the correlation between AIP value and ApoB/ApoAI ratio in patients with AMI.METHODS: The study design was cross-sectional study. The blood samples of consecutively enrolled AMI patients had been selected after inclusion and exclusion criteria. The blood samples were taken within 24 hours of patient admission to the hospital. The blood concentration of high-density lipoprotein (HDL) and triglycerides (TG) were measured using turbidimetric method. The AIP was calculated as logarithmic of TG/HDL ratio (log10.[TG:HDL]) The concentration of ApoB and ApoAI were measured using immunoturbidimetric method. The correlation between these measurements was analyzed with Pearson correlation test.RESULTS: The blood samples of 76 subjects were collected and analyzed. The subjects were dominated by male (n=67, 88%) and those whose age ≥55 years old (n=54, 71%). The mean ApoB value was 88.66 mg/dL and ApoAI was 97.39 mg/dL. The AIP value was 0.05. The Pearson correlation test between AIP and ApoB/ApoAI ratio showed a significant positive correlation with the strength of correlation was moderate (r=0.51, p-value<0.01).CONCLUSION: There was a significantly positive and moderate correlation between AIP value and ApoB/ApoAI ratio in acute myocardial infarction patients.KEYWORDS: atherogenic index of plasma, acute myocardial infarction, apolipoprotein B/apolipoprotein A-I ratio
Financial Scandal and China’s Stock Market Couplings
Authors: Liu Liu , Zeng Ning ,   School of Business, Macau University of Science and Technology, Avenida Wai Long, Taipa, Macau.,   School of Business, Macau University of Science and Technology, Avenida Wai Long, Taipa, Macau.
Published: August 2018

This paper examines the impact of CITIC Securities (CITICS)’ insider trading on five state-owned banks’ stock returns in China. We first conduct a structural Vector Autoregression model together with Granger causality to investigate the response of banks’ returns to that of CITICS. Next an Exponential Generalised AutoRegressive Conditional Heteroskedasticity process is employed to capture the volatilities of stock returns, and therefore investigate the response of five banks to that of CITICS. The dataset for three months after the scandal is obtained and the estimation results show some significant coupling effects do exist within stock returns of financial sector in stock market as well as within their volatilities. The core findings in this study suggest that Chinese stock prices could reflect all relevant information available from past changes in the share price as well as publicly available information. To some extent, China’s stock market is semi-strong efficiency, implying the quality of investors’ rationality and providing regulators with empirical evidence to policy-making.
Integration of Mexico and Japan in the Economic Association Agreement: Its Effects on the Mexican Trade Balance during 2005-2017
Authors: Vargas-Hernández José G. , Gutiérrez Anel Guadalupe Miranda ,   University Center for Economic and Managerial Sciences, University of Guadalajara, Periférico Norte 799 Edif. G.201-7, Núcleo Universitario Los Belenes Zapopan, Jalisco, 45100 México.,   Lic. Relaciones Comerciales Internacionales, Universidad Autónoma de Sinaloa, Blvrd. Rosales y Justicia Social 680, Ciudad Universitaria, 81210 Los Mochis, Sinaloa, México.
Published: August 2018

This research seeks to analyze the effects of the Mexican trade balance on the basis of the Mexico-Japan Economic Partnership Agreement period 2005-2017. The research question is, What are the effects of the Mexican trade balance during the period 2005-2017 in terms of Mexico-Japan Economic Association Agreement (AAEMJ)? The research method used is empirical-analytical and documentary. It is observed that the AAEMJ has strengthened the economic relationship between both countries; however, it has a trade deficit with Japan of 12 million dollars, and the growth of imports is due to establishment of Japan’s foreign direct investment (FDI) in Mexico. Mexican exports need support and development programs.
Methotrexate Produces Gastrointestinal Stress via Oxidative Stress-caused Acute Physiological Disruptions in Water and Electrolytes Transport in the Mucosal Intestine
Authors: Rtibi Kaïs , Selmi Slimen , Grami Dhekra , Sebai Hichem , Marzouki Lamjed ,   Laboratory of Functional Physiology and Valorization of Bioresources, Higher Institute of Biotechnology of Beja, B.P. 382 - 9000 Béja, Tunisia.,   Laboratory of Functional Physiology and Valorization of Bioresources, Higher Institute of Biotechnology of Beja, B.P. 382 - 9000 Béja, Tunisia.,   Laboratory of Functional Physiology and Valorization of Bioresources, Higher Institute of Biotechnology of Beja, B.P. 382 - 9000 Béja, Tunisia.,   Laboratory of Functional Physiology and Valorization of Bioresources, Higher Institute of Biotechnology of Beja, B.P. 382 - 9000 Béja, Tunisia.,   Laboratory of Functional Physiology and Valorization of Bioresources, Higher Institute of Biotechnology of Beja, B.P. 382 - 9000 Béja, Tunisia.
Published: August 2018

Methotrexate (MTX), a chemotherapeutic agent, is used to treat various types of cancers. MTX was known for its toxic effects, particularly in the gastrointestinal (GI) tract. Consequently, the objective of this present research was to investigate the GI disorders during oxidative stress in rats subjected to oral dose of MTX (100 mg kg−1). Thirty male Wistar rats were equally divided at random into three groups (10 animals in each group): the unexposed group and two groups treated with a single dose of MTX. Acute diarrhea was assessed in rats using the defecation and enteropooling methods. Electrolyte levels in intraluminal fluid were analyzed by flame photometry. Oxidative stress indicators and intracellular mediators were determined in mucosal intestine by colorimetric methods. The MTX treatment of rats caused critical changes in the gastrointestinal functions. Mainly, intensification of the liquid stools and intestinal fluid accumulation as well as perturbation in the electrolyte transport was observed. In addition, MTX has a prooxidant effect, which was indicated by an augmentation of malondialdehyde (MDA) and H2O2 generation and a decrease of the enzymatic antioxidants such as SOD, CAT, and GPx. These effects were accompanied with hispathological injury and alteration of lipid metabolism and intracellular mediators such as free iron and calcium. In summary, we found a close association between the gastrointestinal disruptions and the oxidative stress intensity induced by MTX in rats.
Phytol Reduces Oxidative Stress and Cyclooxygenase-2 Expression in Kidney of Diabetic Wistar Rats
Authors: Israel Adeyomoye Olorunsola , Olufunke Adewoye Elsie ,   Department of Physiology, University of Medical Sciences, Ondo, Nigeria.,   Department of Physiology, University of Ibadan, Ibadan, Nigeria.
Published: August 2018

Diabetes mellitus is characterized by hyperglycemia, which induces oxidative stress and inflammation. The role of Phytol in oxidative stress and inflammation was investigated in diabetic rats. Fifteen Wistar rats were divided into five groups (n = 5). Groups 1, 2, and 3 served as normal control, diabetic untreated, and diabetic treated with 250 mg/kg Phytol, respectively. Rats were treated for 28 days with Phytol, and then blood samples were collected under sodium thiopental (30 mg/kg i.p) anesthesia for assay. Superoxide dismutase (SOD), catalase (CAT), and glutathione peroxidase (GPx) were determined using commercially available Randox kits. Cyclooxygenase-2 (COX-2) expressions in kidney samples were determined using immunostaining procedure. Statistical analysis was done using one-way analysis of variance and level of statistical significance taken at p < 0.05. Results showed a significant increase (p < 0.05) in CAT and GPx activities in diabetic treated with 250 mg/kg Phytol when compared with diabetic untreated with Phytol. SOD activity significantly decreased in diabetic untreated and diabetic treated with 250 mg/kg Phytol when compared with normal control. COX-2 was significantly expressed in diabetic untreated when compared with normal control and diabetic treated with 250 mg/kg Phytol. Oral administration of Phytol reduces oxidative stress damage and inflammation of kidney tissue caused by hyperglycemia in diabetes mellitus.
Impact De La Volatilité De Change Sur La Performance Financière Des Entreprises Cotées
Authors: Mrhari El Mehdi , Daoui Driss
Published: August 2018

The main objective of this article is to measure and analyze the exchange rate volatility impact on the financial performance of Moroccan companies listed on Casablanca Stock Exchange during the last decade. We used linear models to study a sample of 56 companies. This paper prove the link between Dirham volatility and the companies financial performance, however this relationship was weak. In addition, we discussed the causes of this phenomenon and its managerial implications.
Sufism and the Contemporary Macedonian Society
Authors: Kostovski Dragan
Published: August 2018

Macedonian society was traditionally an area where Sufi movements were practicing their religious activities. As a result, it is a specific cultural area that has its influence in creating Sufism as a dominant religion within Ottoman Empire. Minding that historical circumstances, and also considering the area placed at the center of Balkan Peninsula, it has the qualities of multicultural characteristics that originates from centuries back due to the history of the area. In September 2017, a survey was conducted with the main goal of detecting and realizing the possible integrative traits and positive multicultural dimension of Sufism.
Aplicación Del Modelo De Progresión Temática Derivada En La Producción Escrita De Textos Expositivos En Inglés (Ensayo Básico)
Authors: Alejandra Logroño Becerra Mónica , Eulalia Rojas Castro Carmita , Iván Lara Olivo Lenin , Jesús Guambo Yerovi Enrique
Published: August 2018

This study focuses on the shortcomings affecting cohesion and coherence in English expository texts written by the students of sixth level of the Language Center of the Escuela Superior Politécnica de Chimborazo during October 2016 - March 2017. The derived thematic progression model to improve the expository texts production was the teaching strategy used by taking as a starting point the textual linguistics since it addresses to the analysis of the text as a product, in other words, the text as a coherent whole. In order to make this possible, it was conducted a quasi-experimental research, with a correlational level, and a quantitative-qualitative approach. Both, a pre -test and a post-test to the experimental and the control groups, were carried out, as well as a subsequent analysis of expository texts at the super structure, macro structure and microstructure levels. At the super structure level, the main parts of the text were identified. At the macro structure level, each of these parts was analyzed per unit of paragraph, and at the microstructure level, the grammatical structure of the different sentences of the paragraphs forming the text was also analyzed. This fact implied the identification and use of the theme-rheme elements, necessary to establish the order and logical sequence of ideas at local and global level of the text. Finally, in the process of writing was included the Derived Thematic Progression model, whose findings reported significant changes in the level of cohesion and coherence of the texts, demonstrating that this strategy may become the basis to set didactic activities to improve written production
About the Stylistic Adaptation of Turkish Loanwords in Macedonian
Authors: Miteva-Markovikj Keti
Published: August 2018

In a long period of their developmental paths, the Balkan languages have been in continuous contact with each other and have had mutual interference, by which their linguistic structures in a large extent have approximated with the aim of a better intelligibility among the speakers of those languages. Within the lexis, the Turkish language played a dominant role primarily because of the 500-year reign of the Ottoman Empire. All the Balkan languages, especially the Macedonian language, enriched their lexical fund with a large number of Turkish loanwords from all domains of human life. Some of the words made one's way into the domain of archaic and dialectical lexis, however one group of words remained functional in contemporary expressions. Within this text, several Turkish lexical loanwords in the Macedonian language are scrutinized, as well as by analyzing examples, their shift in the stylistic register and increased expressiveness within the contemporary Macedonian language are analyzed. The analyzed examples are from author's personal corpora and are collected through the oral communication, print and digital media. Selected examples will serve to analyze and to prove semantic and stylistic shift in the spoken register of the contemporary Macedonian language.
Geografía crítica y pensamiento crítico
Authors: Balaguer Mora Pedro Antonio
Published: August 2018

The article explores how geography, especially critical geography, can contribute to the promotion of critical thinking. This is useful for teachers and researchers when developing curriculum designs for the subject of Geography in all educational levels, from primary to university education, including postgraduate and teacher training programs as well. To this effect, this paper has been divided into three main sections: the first one is dedicated to the analysis of critical thinking; the second examines the analysis of critical geography; while the last section investigates what large groups of topics and concerns can be shared by both disciplines with the aim of improving their mutual relationship.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA
Authors: Roziq Ahmad , Danurwenda Herdian Nisar
Published: August 2018

This study aims to examine the influence of Good Corporate Governance (GCG) of Corporate Social Responsibility (CSR) with the financial performance and business risk as intervening variable in Indonesian Islamic Bank. The study uses secondary data from GCG report, financial report, and annual report of Indonesian Islamic Bank in the period 2007-2010. The sample in this study is 15 Islamic Banks in Indonesia. The Hypothesis are tested by the Partial Least Square (PLS) approach. The results suggest that the GCG significantly has positive effect on CSR Islamic Bank. GCG significantly has positive effect on the financial performance of Islamic Bank. GCG significantly has positive effect on the business risk of Islamic Bank. However, the financial performance has no effect on the CSR of Islamic Bank and business risk has no effect on the financial performance of Islamic Bank. This suggests that financial performance is not an intervening variable of the effect GCG on the CSR of Islamic Bank and business risk is not an intervening variable of the effect GCG on the financial performance of Islamic Bank.

Keywords: Good Corporate Governance, Corporate Social Responsibility, financial performance, business risk, Islamic Bank
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI)
Authors: Hariza Ja’far Aziz , Wahyuni Nining Ika , Wardayati Siti Maria
Published: August 2018

The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of the research comprises 42 companies listed in Indonesian Stock Exchange during the year of 2010. The audit report lag for each sample companies ranged from a minimum interval of 25 days to a maximum interval of 129 days and 72 days in the average. Five hypotheses relating audit report lag to company size, profitability, leverage, auditor size, and audit opinion are tested in the research. The results of multiple linear regression support the alternate hypotheses put before except for the company size and leverage.

Keywords: audit report lag, company size, profitability, leverage, auditor size, audit opinion.
ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN
Authors: Yulinartati Yulinartati
Published: August 2018

The purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies.

Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equity
INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN
Authors: Sudarno Sudarno , Yulia Nourma
Published: August 2018

A paradigm shift of labour based business to knowledge based business has an impact on financial reporting. There are other things that are necessarily stated to financial report users which can explain value-added the company has such as innovation, findings, knowledge and skills of human resources, relations with consumers, etc. most frequently known as intellectual capital. The company’s inability to record intangible asset in the balance is because the current accounting standard has not yet been able to capture and report undertaken investment in order to gain non-physical resources. This research was conducted by qualitative approach (literature study) which explained the concept of intellectual capital from definition, recognition, measurement, reporting and disclosure.

Keywords: Intellectual Capital, Definition, Recognition, Measurement, Reporting and Disclosure.
STUDI PENERAPAN PSAK 45 YAYASAN PANTI ASUHAN YABAPPENATIM JEMBER
Authors: Yuliarti Norita Citra
Published: August 2018

Yayasan Panti Asuhan Yabbapenatim in managing funds from donors, and distribution process more inclined to charity to help education, health assistance, and support working capital. In the case of this disclosure orphanage foundation has not made a note to the financial statements and for the presentation of its financial statements Yayasan Panti Asuhan Yabbapenatim make two simple financial statement balance sheet and statement of sources and utilization of funds. Yayasan Panti Asuhan Yabbapenatim has met the statutory regulations charity to make the financial statements. However, the components of financial statements that are made not complete and not fulfill the components of financial statements in accordance with IAS 45, because of limited funds and human resources are managed. The financial statements have not been audited by an independent auditor or by a public accounting firm. Because if the audited it will provide added value for Transparency and accountability to the financial statements he made that will increase public confidence in the Yayasan Panti Asuhan Yabbapenatim to manage,distribute and use it. Key words: Accounting Foundation, IAS 45, Financial Reporting.
PENERAPAN APLIKASI SAIBA UNTUK PENYUSUNAN LAPORAN KEUANGAN
Authors: Permana Arieffin Dian
Published: August 2018

ABSTRACT Information technology (IT) have a great impact to all over environmental society, especially for bussines and accounting. Nowdays, information technology is already used in government sectors. Society are prosecute government sektors works efficiently and effectively to give a excellent public services, because the objectives of government sectors is to produce better pulic services. One of government sectors responsibility for society is to produce financial statement. Financial statement represent the performance of government sectors. Financial statement is arranged according to goverment standards and laws. Implementation of good governance in government sectors, makes a great revolution on government accounting basis. Prior the implementation of good governance, accounting basis for government sectors is a cash basis. Now the standards requires accrual basis to be used in addition to report financial statement. This differences makes a adjustments are needed on the government financial reporting process. Then, government launch SAIBA (Sistem Akuntansi Instansi Berbasis Accrual) to accommodate this conditions.  The writer main focussed is to describe the characteristic, advantages, and disadvantages of application but not how to this applications works. Keywords : Information Technology, Good Governance, SAIBA, Financial Statement, Cash Basis, Accrual Basis.
MEMAHAMI KONSEP KEMANUNGGALAN DALAM AKUNTANSI: KRITIK ATAS UPAYA MENDEKONSTRUKSI AKUNTANSI KONVENSIONAL MENUJU AKUNTANSI SYARIAH DALAM BINGKAI TASAWUF
Authors: Sulistiyo Agung Budi
Published: August 2018

Until now, have not many Shari’ah accounting researchers and thinkers who perform critical review of the various Shari’ah accounting concepts. This paper done in order to view critically one of Shari’ah accounting concepts, that is manunggaling kawulo gusti. This concepts is to symbolize or representate of the pairs of epistemology.

This symbolizasion is not precise because of these two things have difference understanding. The pairs of epistemology to point out combinationfrom two differences characteristic, but have same level whereas manunggaling kawulo gusti need to united and disolved from these two differences characteristic and level.

Because of that, in principle to describe reality of accountancy that holistic characteristic,we must give two characteristic like egoistic-altruistic, masculine-feminin, materialistic-spiritualistic etc in same level and isn’t disolved each other to or change one of other.

Keywords: syari’ah accounting, pairs of epistemology, manunggaling kawulo gusti
PENGARUH KERAGAMAN MEDIA DAN IMBALAN EKSTERNAL TERHADAP NIAT BERBAGI PENGETAHUAN MAHASISWA DAN DOSEN AKUNTANSI
Authors: Kartika Kartika
Published: August 2018

The aim of this research is to examine the factors supporting individuals’ knowledge sharing intention. Based on the theory of reasoned action, this study examined influenced of extrinsic reward, and channel richness to knowledge sharing intention. Data was collected using a field study of lecturer and student in university at Malang. We employ independent sample t-test and PLS (Partial Least Squares) version 2.0. The result show that there isn’t perception difference betwen student and lecturer about factors that supporting knowledge sharing intention. The result show that channel richness has played significant part influenced attitude toward knowledge sharing. Extrinsic reward imposed no impact on an individual’s attitude toward knowledge sharing. The result from this study confirm the theory of reasoned action. This study also find that subjective norm greater influence knowledge sharing intention than attitude toward knowledge sharing.

Keywords: theory of reasoned action, extrinsic rewards, channel richness
QUALITY ASSURANCE DENGAN METODEQUALITY FUNCTION DEPLOYMENT: KONSEP IMPLEMENTASI PADA INSTITUSI PERGURUAN TINGGI
Authors: Arif Alfi
Published: August 2018

This article intent to explore the Quality Function Deployment (QFD) methodology in order to construct quality assurance for the educational institutions..QFD is management tool that provides a visual connective process to help teams focus on the needs of the customers throughout the total development cycle of a product or process. It provides the means for translating customer needs into appropriate technical requirements for each stage of a product/process-development life-cycle. It helps to develop more customer-oriented, higher-quality products, both goods and services.

Key words: Quality, Functions, Assurance, Deployment
PENGARUH TINGKAT KEMAHALAN HARGA SAHAM, KINERJA KEUANGAN PERUSAHAAN DAN LIKUIDITAS PERDAGANGAN SAHAM TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN STOCK SPLIT
Authors: Lucyanda Jurica , Anggriawan Ditya
Published: August 2018

This study aims to examine the effect of the over price d stock prices, the company's financial performance and liquidity of stock trading on the company's decision to doa stock split and its impact on corporate value. In this study the level of over price dstock prices measured by the Price Earnings Ratio and Price to Book Value,the company's financial performance is measured by Return on Assets and Earnings Per Share,liquidity of stock trading volume is measured by the Trading Activity and firm value will be measured by the earnings and Tobin's q. Analysis tools will be used in this study are the logistic regression and two independent sample t-test. This study used a sample a mounted to 31 go public companies that do the stock-split and 31 go public companies who do not do stock splits during the period 2003-2009. Based on the results of testing, found that the level of over price dstock prices as measured by the ratio of Price to Book Value affect the company's decision to do stock splits and stock trading liquidity which measured by Trading Volume Activity also affects the company's decision to doa stock split. But this study failed to show any differences between the values of the companies that do the stock-split with the companies that do not do stock splits.

Key words: price earnings ratio, price to book value,earnings per share,return on assets, trading volume activity, earnings, tobins'q
O sentido das cidades virtuais
Authors: Dias Cristiane
Published: August 2018

O presente artigo propõe uma reflexão sobre a linguagem informática, numérica, como mediadora das relações que se estabelecem entre o sujeito e os sentidos produzidos sobre cidade, num ambiente virtual. Para tanto, vou analisar uma montagem discursiva de imagens do percurso de um avatar no ambiente virtual do Second Life da favela de Heliópolis, na cidade de São Paulo e Cidade de Deus, no Rio de Janeiro. Essa análise tem como objetivo compreender como o discurso da cidade se textualiza na materialidade do mundo virtual,considerando, de um lado, a linguagem informática em sua forma visível e, de outro lado, a linguagem humana,em sua forma material.
Distributividade: o caso dos numerais reduplicados em Karitiana
Authors: Müller Ana
Published: August 2018

Este artigo investiga interpretações distributivas de sentenças com e sem operadores distributivos abertos em karitiana frente a duas teorias semânticas: uma que propõe que a fonte da distributividade é a existência de um operador distributivo (cf. Link 1983, 1987 e Lasersohn 1995, 1998, entre outros) e outra que propõe duas fontes possíveis para a distributividade – plural lexical e pluralização do sintagma verbal (cf. Kratzer 2003, 2005). Em particular, o artigo investiga a semântica dos numerais distributivos em karitiana. O artigo conclui que interpretações distributivas são geradas de pelo menos duas maneiras nessa língua e possivelmente em todas as línguas humanas: cumulatividade (plural) lexical e pluralização do predicado. Em particular, para o karitiana, defendemos que os numerais distributivos pluralizam eventos e determinam a cardinalidade do argumento nominal interno do sintagma distribuído.
Dizeres sobre o feminino em blogs da rede eletrônica
Authors: Ferrarezi Ludmila , Romão Lucília Maria Sousa , Pacífico Soraya Maria Romano
Published: August 2018

Intentamos, a partir dos pressupostos da Análise do Discurso de linha francesa, interpretar enunciados produzidos por sujeitos-internautas em blogs que supomos femininos. O sentido de movimento se faz presente na discussão teórica sobre sujeito e sentido e, na sequência, nas análises nas quais marcamos os modos de se nomear, dizer e definir mulher.
Os estrangeirismos e os empréstimos no português falado em Moçambique
Authors: Timbane Alexandre Antonio
Published: August 2018

Este trabalho é uma reflexão sobre a situação do português em Moçambique, especialmente na questão de “variação e mudança linguística” que se processa através de estrangeirismos e empréstimos. O português convive com mais de vinte línguas bantu e duas asiáticas, o que permite contato entre elas. O português é língua oficial e não é materna para a maioria dos moçambicanos. Assim, pretendemos identificar e apresentar os estrangeirismos e empréstimos fenómeno que se verifica mais nos mídias. Descreveremos a integração dessas “novas” palavras no português moçambicano bem como o seu valor semântico. O corpus é composto por 27 cartas de opinião recolhidas no jornal “Notícias”, em 2010 e 2011, o qual foi inserido no programa Lexico-3. Da pesquisa, se concluiu que a maior parte dos empréstimos e estrangeirismos provém das línguas bantu bem como do inglês. A integração dessas palavras segue as regras gramaticais do português, havendo dificuldades em muitos casos, na transformação da ortografia das línguas bantu para português. Os estrangeirismos ainda são alvos de preconceito, principalmente no meio escolar mas as mudanças linguísticas são fenómenos naturais das línguas e ninguém os pode impedir de existir.
O frame de comunicação em português do Brasil: uma proposta de descrição
Authors: Vaz Francine Ferreira , Rocha Luiz Fernando Matos
Published: August 2018

Inserido no projeto FrameNet Brasil (SALOMÃO, 2009), este estudo se configura como uma proposta de descrição, por meio de análise de corpus, do frame de Comunicação, do português brasileiro, tendo como base o frame correlato do inglês, descrito pelo projeto FrameNet americano (FILLMORE, 2008; RUPPENHOFER et Al., 2010). Com o suporte teórico da Semântica de Frames (FILLMORE, 1982),  o trabalho é desenvolvido nos moldes da FrameNet americana, partindo da descrição do frame e da definição dos seus elementos centrais e periféricos para a anotação das Unidades Lexicais (ULs), e.g. "comunicar". Dessa forma, explicitaram-se padrões semântico-sintáticos de corpora de português do Brasil para que fossem comparados com os padrões do inglês. A hipótese inicial de que o frame do português seguiria o do inglês foi comprovada; no entanto, percebeu-se que o comportamento das ULs de cada frame é um pouco distinto nas duas línguas estudadas. Este trabalho contribui para que, futuramente, seja possível criar uma rede de equivalentes semânticos entre as diferentes línguas, através da descrição dos frames de cada uma delas.
Frames em jogo na construção discursiva e interativa da referência
Authors: Morato Edwiges Maria , Bentes Anna Christina
Published: August 2018

O objetivo deste artigo é refletir sobre aspectos referenciais e interacionais da noção de frame destacando, em meio a uma conversação desenvolvida por indivíduos afásicos e não afásicos, processos verbais e não verbais implicados na construção discursiva do referente. Podemos perceber, no fio do discurso e na organização sequencial do episódio conversacional analisado no escopo deste artigo, um interessante movimento de solidariedade entre gestão do tópico e construção referencial, pautada – entre outras coisas - pela conexão entre frames e pelas perspectivas assumidas intersubjetivamente pelos interactantes em relação ao referente em construção.
Apresentação
Authors: Possenti Sírio , Baldini Lauro José Siqueira
Published: August 2018

Em nome do Departamento de Linguística do Instituto de Estudos da Linguagem da Universidade Estadual de Campinas, apresentamos aos interessados em linguística o volume 55(2) da revista Cadernos de Estudos Linguísticos. Trata-se de volume organizado a partir de trabalhos submetidos pelos autores. A partir de trabalhos aceitos, os editores organizaram um volume que representa, pelo menos em parte, a diversidade das pesquisas na área. Poder-se-á ver que, ao lado de trabalhos que podem ser considerados teóricos, o dominam os que tratam de fatos. Levar corpora a sério não é aderir a um reles empirismo, como eventualmente se pensa. Pode mesmo evitar a repetição enfadonha de lugares comuns. Esperamos, com isso, favorecer o debate.
Verbos meteorológicos, indexicais e monstros espaciais
Authors: Teixeira Lovania Roehrig , Basso Renato Miguel
Published: August 2018

Este artigo apresenta três abordagens para as sentenças meteorológicas como ‘Tá chovendo’: (i) defende que ‘chover’ é um predicado de zero-lugar; (ii) afirma que ‘chover’ tem um espaço argumental para localização; e, (iii) a Abordagem Indexical, que declara que ‘chover’ é um indexical, pois depende do contexto para receber seu valor semântico. Uma vez aceita a Abordagem Indexical para as sentenças meteorológicas, é possível encontrar um monstro no domínio espacial, que assim é definido por Kaplan (1989) por mudar o contexto de avaliação dos indexicais em seu escopo. O monstro, nesses casos, é o verbo de dizer que permite que ‘tá chovendo’ seja avaliado em relação à localização do contexto reportado e não em relação à localização do contexto de proferimento – único contexto disponível de acordo com a teoria kaplaniana. A existência de monstros espaciais acaba com uma assimetria com relação ao contexto kaplaniano, pois a coordenada espacial era a única que até então não era alvo de um operador-monstro.
Influential Host Factors to the Incidence of HIV/AIDS in Key Populations in Pati District
Authors: Murtono Dwi , Riyanto Puguh , Shaluhiyah Zahroh
Published: August 2018

Human Immunodeficiency Virus (HIV) and Acquired Immune Deficiency Syndrome (AIDS) are serious diseases in the world in which one of transmission methods is through sexual intercourse. This study aimed to explain the influential host factors to the incidence of HIV/AIDS in key populations. The study was conducted on March-September 2016. The study was observational analytic with case-control design in key populations in Pati District. Cases were 53 patients living with HIV/AIDS, while controls were 53 patients not living with HIV/AIDS. The sampling technique employed was consecutive sampling. Data were obtained from medical records and interview questionaire. This study applied chi-square test to analyze bivariate data, and multiple logistic regression to analyze multivariate data. Results indicated that the influential factors to the incidence of HIV/AIDS in key populations were inconsistent condom use behavior, records of suffering from sexually-transmitted infections (STIs), and forms of sexual activity. While, factors which did not influence the incidence of HIV/AIDS were multiple sex partners behavior, sex accessories use behavior, tattoo needle use behavior, injecting drug use behavior. In conclusion, several influential factors to the incidence of HIV/AIDS in key populations are the inconsistent condom use behavior, records of suffering from STIs, and forms of sexual activity.
Factors Influencing Immunisation Schedule Adherence and Completion at the Regional Level in the Philippines
Authors: Vicerra Paolo Miguel Manalang
Published: August 2018

The leading causes of infant deaths are largely preventable and there are reasons from both the supply and the demand sides of healthcare why they may be perpetuating. This study aimed to ascertain factors affecting the preventive healthcare behaviour of immunisation of infants in the Philippines which is timely because completion, or adherence, rate had plateaued in recent decades. The method employed was the creation of statistical models at sub-national level. The sample contained infants born prior to the 2013 Philippines National Demographic and Health Survey to determine proper adherence to the government-mandated immunisation schedule. This involved merging the 17 administrative regions of the country to the traditional three sub-national regions. It is observed that the higher maternal education level and improved household socioeconomic status were the most indicative factors of improved adherenceacross all regions. This is also the case to some extent with more advanced maternal ages at giving birth. Autonomy of mothers to visit healthcare facilities depicts conflicting relations for different regions as well as how mothers behave depending on the nature of intention to give birth. These aspects regarding predictive factors of preventive care have yet to be studied keenly at the regional level in the Philippines.
Establishing a Successful Extension Program
Authors: Reiter Mark
Published: August 2018

Starting a new faculty position with an extension appointment this fall? That is exciting! In this month's column, Dr. Reiter shares some tips to help you establish a successful extension program.