bluuebunny/crossref_metadata_2025 huggingface dataset:
ESTUDO DA PRODUÇÃO DE ENERGIA ELÉTRICA A PARTIR DE BIOGÁS COM E SEM PURIFICAÇÃO DE ESTAÇÃO DE TRATAMENTO DE ESGOTO
Authors: Gomes Gustavo Vieira , Suda Stephanie July , Pereira Rosa André , De Ávila Rodrigues Fábio
Published: December 2017

Aterros sanitários e estações de tratamento de esgoto são os principais responsáveis pela produção de biogás, que, quando emitido descontroladamente, pode causar graves problemas ambientais. Uma das formas mais promissoras de aproveitamento desse biogás é a produção de energia elétrica, térmica ou mecânica. Neste estudo foram realizadas simulações com o auxílio do software Aspen HYSYS v8.8 para avaliar os impactos econômicos e energéticos do processo de purificação do biogás em uma planta de produção de energia elétrica. A realização do estudo comparativo considerou duas plantas de produção energética, uma vinculada ao processo de purificação e outra realizando a queima direta do biogás para a produção de eletricidade.  O custo associado ao projeto com purificação foi 21% maior quando comparado ao processo sem purificação. Enquanto o valor mínimo de venda (MSP) foi estimado em 6,59 (US$/KWh) para o processo de purificação e 0,52 (US$/KWh) para o processo sem purificação. Foram avaliados também o custo capital e de operação de cada planta, assim como a quantidade de energia elétrica excedente, após suprir as demandas energéticas da estação de tratamento de efluentes (ETE).
Criterios de la carga de la prueba respecto de los costos y deducciones en el impuesto de renta
Authors: Luquez Rivera Evelin Liset
Published: December 2017

En el artículo son analizados los criterios de la carga de la prueba en los costos y deducciones, que lleva a la concreción de ciertas reglas que muestran la dinámica probatoria que se despliega en el procedimiento tributario y en el proceso contencioso administrativo y que, a la vez, revela la posibilidad de que se produzca una consecuencia negativa por la falta de responsabilidad probatoria. Para tal efecto, se presenta un análisis de las normas procesales y tributarias que establecen la responsabilidad probatoria del contribuyente y de la Administración, y un estudio que pone de manifiesto el criterio jurisprudencial que ha desarrollado el Consejo de Estado en materia de la carga de la prueba. Todo ello llevó a que se identificara un criterio general de la carga de la prueba, que consiste en el sistema dispositivo, y unas reglas excepcionales relativas a la carga dinámica de la prueba y a la prevista en el artículo 745 del Estatuto Tributario. Dicho análisis, en particular el referente al artículo 745 ibídem, permitió que en este escrito se concluyera que en el procedimiento tributario administrativo existe la carga de la prueba con su correlativa consecuencia negativa y, en ciertos casos, se permite la aplicación de la carga dinámica de la prueba.
Major Władysław Car – ofiara zbrodni katyńskiej (1895–1940)
Authors: Jarno Witold
Published: December 2017

Artykuł opisuje życie Władysława Cara – jednej z tysięcy ofiar zbrodni katyńskiej. Urodził się w 1895 r. w Warszawie, gdzie zdał maturę. W roku 1915 został ewakuowany przez władze rosyjskie do Kijowa, gdzie rok później powołano go do służby w armii rosyjskiej. W 1918 r. służył w 1 Korpusie Polskim w Rosji, a po powrocie na ziemie polskie pracował jako nauczyciel w Tarczynie koło Warszawy. W sierpniu 1919 r. wstąpił na ochotnika do Wojska Polskiego i początkowo służył w oddziałach taborowych 7 Dywizji Piechoty, a w latach 1921–1924 w Dowództwie Okręgu Korpusu nr V w Krakowie. W 1924 r. został z kolei przeniesiony do 4 Pułku Artylerii Ciężkiej w Częstochowie (w 1935 r. jego jednostka została przeniesiona do Tomaszowa Mazowieckiego) i po przeszkoleniu został oficerem artylerii. W pułku tym służył do 1938 r., zajmując w nim różne stanowiska (dowódca baterii, kwatermistrz i adiutant dowódcy dywizjonu). Podczas służby w 4 Pułku Artylerii Ciężkiej otrzymał awans na stopień kapitana. W październiku 1938 r. został przeniesiony do Instytutu Przeciwgazowego w Warszawie, gdzie pracował do wybuchu II wojny światowej. We wrześniu 1939 r. dostał się do niewoli rosyjskiej i został umieszczony w obozie w Kozielsku, a w kwietniu 1940 r. – wraz z innymi polskimi oficerami tego obozu – został zamordowany w Katyniu. Jest jednym z kilku tysięcy polskich oficerów, o których pamięć powoli się zaciera. Kapitan Władysław Car w 2007 r. został pośmiertnie awansowany na stopień majora.
DE CALVIN À ALTHUSIUS L’importance du modèle ecclésiologique réformé pour la pensée fédérale
Authors: Kayayan Eric
Published: December 2017

In this article, the relationship between Johannes Althusius’ federal views of civil government – as expressed in his Politica methodice digesta – and John Calvin’s conception of the role and function of public authorities, is examined in the light of three sermons on Deuteronomy 17 preached by Calvin in 1555. The discussion takes its starting point in the consideration of the kind of politico-theological connection denied or ignored in today’s secularized France, with a particular historical reference to the regime of the Terreur in 1793-1794. The question of the influence which Calvin’s ecclesiology as well as subsequent Calvinistic ecclesiological developments in the Netherlands may have had on Althusius’ theory of government and of political life is raised in the light of the fact that Althusius not only held a degree in civil law, but also in Church law (both obtained in Basel the same year, under strong Luthero-Calvinist influence). If elements of a relation do indeed appear, they still remain to be established with more precision. Still, in their views both Calvin and Althusius clearly point towards a unified vision of society under the norm of God’s rule. With Althusius, this norm – embodied in the Decalogue – is refracted in the various spheres constitutive of human activity associated with each other in a federative way, each one retaining its own mode of operating.
No Equity, No Triple Aim: Strategic Proposals to Advance Health Equity in a Volatile Policy Environment
Authors: Wilkinson Geoffrey W. , Sager Alan , Selig Sara , Antonelli Richard , Morton Samantha , Hirsch Gail , Lee Celeste Reid , Ortiz Abigail , Fox Durrell , Lupi Monica Valdes , Acuff Cecilia , Wachman Madeline
Published: December 2017

Health professionals, including social workers, community health workers, public health workers, and licensed health care providers, share common interests and responsibilities in promoting health equity and improving social determinants of health—the conditions in which people live, work, play, and learn. We summarize the underlying causes of health inequity and comparatively poor health outcomes in the United States. We describe barriers to realizing the hope embedded in the 2010 Patient Protection and Affordable Care Act, that moving away from fee-for-service payments will naturally drive care upstream as providers respond to greater financial risk by undertaking greater prevention efforts for the health of their patients.

We assert that health equity should serve as the guiding framework for achieving the Triple Aim of health care reform and outline practical opportunities for improving care and promoting stronger efforts to address social determinants of health.

These proposals include developing a dashboard of measures to assist providers committed to health equity and community-based prevention and to promote institutional accountability for addressing socioeconomic factors that influence health.
Designing the organizational creativity based on job characteristics and job involvement among physical education units’ employees of Technology University
Authors: Alavi Seyed Hossein
Published: December 2017

The aim of the present study was designing the organizational creativity based on job characteristics and job involvement among physical education employees of Technology University. The statistical population of the present study consisted of all employees, experts, and physical education units’ managers. The statistical samples were 389 people reduced to 338 employees after eliminating the incomplete and useless questionnaires. The research method of the present study was descriptive-correlative. Three questionnaires of job characteristics, job involvement, and organizational creativity were used to evaluate the research variables which were distributed and gathered among research samples after translation and comparison with research samples via face validity (views of 12 sport management experts) and construct validity. The research results were analyzed by Partial Least Square (PLS) and showed that the best predictor of job involvement among physical education units’ employees of Technology University was problem solving (ES= 0.41). However, the job characteristics of autonomy (0.26) and job feedback (.024) had more effects on employees’ creativity. Other results showed that managers reported lower scores of job characteristics and creativity than sport employees. According to research findings, in order to achieve creativity in the workplace within physical education units of Technology University, the managers should stimulate the autonomy and feedback characteristics. Of course, it should not be neglected that this mechanism would be facilitated by creating the problem solving in job.
Civil Liability Resulting from Sport Referees Misjudgment
Authors: Hosseinimoghaddam Seyed hassan
Published: December 2017

There is no doubt that sport is helping people to have health and happiness.  However,   this has undergone several changes over time since but there was professional the sports mix with championship and all there phenomena.  Nowadays, sport is considered as a profession and many companies and plus can see it as a business.  Moreover, governments mix the scores with politics.  Referees are not guaranteeing discipline in sport fields. The decisions referees make have some consequences including civil responsibilities.  So, the referees are expected to make up for theor loss caused by their decisions. From this point of view the responsibilities of the referrals should be investigated to clarify the limits of their responsibilities and the extent to which they have to make up for the loss. If these limitations are not clarified the maximum reaction the referee may receive would not extend notifications of unfair decisions which may not have any legal consequences for him. The may not be responsible to the loss caused by his decisions regarding the breakdown of club properties or viewers of the match. It should be noted that the referee alone is not responsible for making up the loss and should make up for that as one of the casual elements according to the civil law and Islamic punishment rule acted in 2013.
A TEMPORALIDADE E O DESENVOLVIMENTO DA ESCRITA HEBRAICA E DOS TEXTOS BÍBLICOS NO MUNDO ANTIGO: APONTAMENTOS
Authors: Ripoli Fernando
Published: December 2017

Este ensaio tem como objetivo apresentar a algumas informações de como o historiador entende a história e o tempo, a construção da escrita do hebraico no mundo antigo, e de quando os textos bíblicos começam a ser escritos pelos israelitas. Para isto, faremos uma pequena introdução do nascimento da escrita na história e do surgimento do hebraico na história israelita, para após, descrevermos em que período o hebraico bíblico nasce na história humana, obviamente que a construção do hebraico bíblico, está relacionada com a lista das línguas semíticas. Para tal tarefa precisaremos entender como nasce à escrita na história antiga, para após, entrarmos nos questionamentos do hebraico como escrita dos textos da bíblia hebraica, entre os israelitas.
Ataxia aguda en la edad pediátrica
Authors: Margarida de Castro Adrián
Published: December 2017

La ataxia aguda en pediatría, aunque su incidencia sea muy baja, es una urgencia neurológica de gran importancia, ya que puede producir secuelas psicomotrices en el desarrollo y ser una amenaza para la vida del niño. Por ello, es necesario realizar un correcto y precoz diagnóstico de sus posibles etiologías, siguiendo un protocolo diagnóstico que debemos conocer.

A propósito de un caso clínico, revisaremos las posibles etiologías de la ataxia aguda pediátrica, siendo las más frecuentes la ataxia postinfecciosa y la intoxicación. Recordaremos también el protocolo diagnóstico que debemos seguir en estos casos, centrándonos en la anamnesis y la exploración neurológica por su importancia.
La inter-textualidad y la inter-materialidad de los objetos. La “ofrenda funeraria” en la tensión entre cultura material y evidencia epigráfica entre el Dinástico Temprano IIIB y la época neo-sumeria (Baja Mesopotamia, c. 2600-2100 a.C.)
Authors: Cabrera Rodrigo
Published: December 2017

En el presente trabajo, nos proponemos reflexionar sobre la noción de objeto, a partir de los distintos aportes teóricos de la arqueología en relación al tópico de la materialidad. Para ello, analizaremos el concepto de “ofrenda funeraria” durante el tercer milenio a.C. en la Baja Mesopotamia a partir de la contextualización del registro epigráfico (textos económico-administrativos y lexicales) y el respestivo vínculo con la cultura material.
Prevalência de endoparasitose em cães da área urbana no município de Formiga, Minas Gerais
Authors: Oliveira Dênio Garcia Silva de , Rocha Junior José Mauricio , Lopes Samuel , Gomes Fabrício
Published: December 2017

No Brasil, um dos inquéritos parasitológicos de endoparasitos foi realizado em cães errantes ou de rua, capturados em grandes centros urbanos pelos serviços de saúde locais, baseando­se no exame “post­ mortem”.  Embora este tipo de abordagem tenha resultados com altas frequências de ocorrências  de parasitismo   gastrintestinais,   as   elevadas   taxas   de   parasitismo   constatadas   nos   trabalhos   com   cães errantes podem estar relacionadas com a maior resistência deste tipo de hospedeiro às infecções por parasitos. Esta resistência se traduz na capacidade de um hospedeiro conviver com os parasitos, sem que estes causem prejuízos sérios a este hospedeiro. Quanto maior a resistência, maior a capacidade do cão de albergar parasitos em seu organismo, sem ser afetado significativamente. Foram utilizados nesse experimento   21   cães   provenientes   do   município   de   Formiga­MG.   Animais   doados   por   seus proprietários, já sacrificados, não sendo feito nenhum tipo de sacrifício ou eutanásia. O objetivo desse trabalho   foi   verificar   a   prevalência de endoparasitos   adultos   no   trato   gastrintestinal   dos   cães, diagnosticar   a   população   e   o   fundamento   do   controle   da   endoparasitose   canina,   devido   ao   estreito convívio   dos   cães   com   o   homem,   a   fim   de   minimizar   os   riscos   de   infecção   humana   e   canina.   A ocorrência   de infecção  nesse experimento  foi: 33,33% de formas adultas  de  Dipylidium  caninum  e 14,29% de Ancylostoma spp. Não foram encontradas outras formas adultas de endoparasitos.
Origens e fundamentos do conceito de estratégia: de Chandler a Porter
Authors: Oliveira Jussara Maria Silva Rodrigues , Grzybovski Denise , Sette Ricardo De Souza
Published: December 2017

Este estudo teve por objetivo revisar as origens e os fundamentos do termo estratégia com vistas a evitar o   seu   uso   inadequado,   bem   como   apontar   a   importância   de   que   modelos   de   análise   da   estratégia alternativos ao porteriano sejam difundidos  nos cursos de graduação em Administração, no Brasil. A reflexão teórica acerca da  epistemologia e da metodologia nos estudos em estratégia pode contribuir para   a   condução   de   estudos   organizacionais   mais   consistentes,   por   meio   de   novos   modelos,   que permitam visualizar novos horizontes temáticos. A academia tem importante papel a desempenhar   na identificação de elementos teóricos que sustentem processos de teorização no campo da estratégia e, também, precisa assumir o papel de disseminadora de novos conhecimentos. Seria prudente fazer opções didático­pedagógicas por discutir, em aulas de graduação, artigos científicos clássicos e contemporâneos em detrimento dos manuais de administração estratégica. Talvez, assim,  teríamos estrategistas melhor preparados para selecionar o melhor modelo de análise entre os disponíveis na literatura.
Ocorrência eanálise química de Banded Iron Formation no município de Formiga-MG
Authors: Machado Marco Aurelio Mello , Castro Jordana Luísa de
Published: December 2017

O estado de Minas Gerais é conhecido pela intensa atividade minerária ao longo de sua história. Recentemente foi descoberto um corpo de minério de ferro na região de Serrinha, em Formiga- MG. As formações ferríferas bandadas, aqui descritas, são rochas metamórficas que exibem dobramentos complexos e são formadas pela concentração química do ferro durante milhões de anos através da ação das cianobactérias. As amostras foram pulverizadas e atacadas com água régia para complexação do ferro com tiocianato de potássio, filtragem, diluição e utilização da espectrofotometria UV-VIS para o cálculo do percentual de ferro.
Um estudo em séries temporais na análise da receita nominal de vendas de veículos e motos
Authors: Oliveira Samuel De
Published: December 2017

O propósito deste artigo é a análise da série de dados pesquisada pelo IBGE que produz indicadores que permitem acompanhar o comportamento do comércio varejista no país. O trabalho apresenta uma abordagem dos dados de índice mensal de comércio varejista ampliado, uma contextualização e conceitos da análise de séries temporais, bem como suas principais características. Para o conjunto de dados analisados fez-se o uso do software livre gretl 1.9.5 cvs e a partir dele, construiu-se o gráfico dos dados e também o gráfico da série estacionária, bem como o ajustamento dos dados para um modelo pertinente ao de séries temporais. O resultado obtido foi satisfatório, ainda que a abordagem utilizada foi apenas uma apresentação de ferramentas para esse tipo de ajuste em série de dados que possuem correlação temporal.
Audit related variables dan company related variables yang berkaitan audit delay dan dampaknya terhadap return saham perusahaan-perusahaan yang go public di bei
Authors: D Elizabeth Sugiarto , Yuniarwati Yuniarwati , Aritonang Lerbin R
Published: December 2017

The obedience of Public Financial Statement to the decision of Bapepam no.Kep-36/PM/2003 have to be evaluated because it may have impact to stock prices. The objective of this research is {I) to investigate some audit related variables and company related variables that can explain or predict Audit Delay, and (2) to evaluate investor reaction of Audit Delay. The result shows that there is negative and significant investor reaction of Audit Delay, so that the company have to take attention of relevance of Public Financial Statement
Pengaruh metode penilaian persediaan terhadap volatilitas return on asset, volatilitas cost of sale, dan volatilitas profit or loss pada perusahaan real estate dan properti yang tercatat di bursa efek indonesia periode 2007 – 2009
Authors: Ngadiman Ngadiman , Santoso Lydiawati
Published: December 2017

The purpose of this study is to investigate the influence of inventory evaluation method toward ROA volatility, cost of sale volatility, and profit or loss volatility in publicly listed real estate and property companies in Indonesian Stock Exchange related to valuation method decision which more describes current cost. This study uses data from 34 samples during year 2007 – 2009. It is an empirical study using regression model with dummy variable. Therefore, before conducting hypothesis testing, the classic assumption testing was done. Beside that, t-test was done and shows there is significant average difference of profit or loss volatility in company using average method and FIFO method. The results show that: Inventory valuation method has significant influence toward profit or loss volatility. But, inventory valuation method doesn’t have significant influence toward ROA and cost of sale volatility using 95% level of confidence. For further studies, it is expected to use longer observation period and other variables to minimize bias that might happen.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM 10 BANK TERKEMUKA DI INDONESIA
Authors: Satria Indra , Hatta Iha Haryani
Published: December 2017

Penelitian ini bertujuan untuk mengetahui dampak rasio keuangan terhadap harga saham sepuluh bank terkemuka di Indonesia. Penelitian ini menggunakan metode purposive sampling untuk sepuluh bank yang go public di Bursa Efek Indonesia periode 2013-2014 dengan kriteria berikut : (1) memiliki aset dengan jumlah terbesar pada tahun 2013-2014 (2) memiliki informasi rasio keuangan pada tahun 2013-2014 (3) tidak terjadi pemecahan saham pada tahun 2013-2014 (4) hasil pengolahan data statistiknya memenuhi uji asumsi klasik. Berdasarkan kriteria itu, maka jumlah bank yang terpilih adalah Bank Central Asia Tbk, Bank Negara Indonesia (Persero) Tbk, Bank Mandiri (Persero) Tbk, Bank Danamon Indonesia Tbk, Bank Rakyat Indonesia (Persero) Tbk, Bank Permata Tbk, Bank Pan Indonesia Tbk, Bank CIMB Niaga Tbk, Bank Tabungan Negara (Persero) Tbk dan Bank International Indonesia Tbk. Variabel tidak bebas dalam penelitian ini adalah harga saham, sementara variabel terikat adalah Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Capital Adequacy Ratio (CAR) and Return on Equity (ROE). Data dianalisis dengan menggunakan analisa regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel bebas (LDR, NPL, CAR, and ROE) secara simultan berpengaruh signifikan terhadap harga saham. Secara parsial, LDR, CAR dan ROE berpengaruh signifikan terhadap harga saham. Sementara, NPL tidak berpengaruh terhadap harga saham.This research is to determine the impact of financial ratios on the stock price of ten leading banks in Indonesia. This research using a purposive sampling method for the ten banks that listed on the Indonesian Stock Exchange in the years 2013-2014 with the following criteria : (1) has assets with the largest number in the years 2013-2014 (2) has information about financial ratios in the years 2013-2014 (3) a stock split does not occur in the years 2013-2014 (4) the results of the processing of statistical data meets classical assumption. Based on the criteria, the then banks selected are Bank Central Asia Tbk, Bank Negara Indonesia (Persero) Tbk, Bank Mandiri (Persero) Tbk, Bank Danamon Indonesia Tbk, Bank Rakyat Indonesia (Persero) Tbk, Bank Permata Tbk, Bank Pan Indonesia Tbk, Bank CIMB Niaga Tbk, Bank Negara Indonesia (Persero) Tbk and Bank International Indonesia Tbk. The dependent variable in this research is the stock price, while the dependent variable are Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Capital Adequacy Ratio (CAR) and Return on Equity (ROE). Data were analyzed using multiple linear regression analysis. The results showed that the independent variables (LDR, NPL, CAR, and ROE) simultaneously significant effect on the stock price. Partially, LDR, CAR and ROE have a significant effect on the stock price. Meanwhile, NPL has no effect on the stock price.
FAKTOR REPRESENTASI STOCK HOLDER DAN DEBT HOLDER BERPENGARUH TERHADAP KEPUTUSAN PEMILIHAN AUDITOR BERKUALITAS1 (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)
Authors: Setiawan Antonius Singgih , Karsana Yusef Widya
Published: December 2017

Penelitian ini bertujuan untuk menguji apakah kepemilikan asing, proporsi komisaris indepeden dan leverage berpengaruh terhadap pemilihan auditor berkualitas. Menggunakan 128 sampel pengamatan dari 32 perusahaan manufaktur terdaftar di BEI 2010-2014, hipotesis penelitian diuji menggunakan metode regresi logistik. Hasil penelitian menyimpulkan bahwa kepemilikan asing dan proporsi komisaris independen mempengaruhi keputusan memilih auditor berkualitas, sementara leverage tidak mempengaruhi pemilihan auditor.This study aimed to test whether foreign ownership, the proportion of the independent commissioner and the leverage effect on the selection of qualified auditors. Using a sample of 128 observations from 32 manufacturing companies listed on the Indonesian Stock Exchange from 2011 to 2014. Research hypotheses are tested using logistic regression method. The research concluded that foreign ownership and the proportion of independent commissioner influencing the decision to choose quality auditor, while the leverage does not affect the selection of auditors
CAN RELIANCE ON MULTIPLE PERFORMANCES MEASURES (RMPM) BOOST EMPLOYEE PRODUCTIVITY THROUGH EMPLOYEE LOYALTY?
Authors: Putri Marthalia , Yuliansyah Yuliansyah
Published: December 2017

The aim of the study is to investigate the extent to which reliance on multiple performances measures (RMPM) leverages employee productivity. Assuming that this relationship exists when an employee has a high level of loyalty, we survey nurses and doctors in several healthcare organisations in Bandar Lampung.  Eighty-two returned surveys yielded usable datasets from 76 respondents. Analysing data with SPSS 19.0, we found that RMPM can leverage employee productivity through employee loyalty, but we found no direct effect of RMPM on employee productivity.  This study enriches research on management accounting and on employee behaviour in the service sector, in particular in health care organizations.
PERAN CORPORATE GOVERNANCE DALAM MENURUNKAN KEBANGKRUTAN PADA PERUSAHAAN DI INDONESIA
Authors: Hilaliya Tasya , Margaretha Farah
Published: December 2017

This research examines the influence of Corporate Governance on Firm Performance measured by Tobin's Q and Financial Distress measured by Z-score. The samples used were 72 companies engaged in the manufacturing industry are listed on the Indonesia Stock Exchange (BEI) for five years from 2011 to 2015. The analytical methods used in this research is panel data regression, discriminant analysis, and logistic regression. The results showed that (I) there is no significant impact between corporate governance practices on firm performance. (2) there is negative impact between corporate governance practices on financial distress. Then, the companies need to increase corporate governance in order to avoid possibility of financial distress and for the investor before making an investment should consider the factors that affect the firm performance and financial distress
DAMPAK INFLASI DAN KURS TERHADAP BIAYA PRODUKSI
Authors: Handoyo Sarwo Edy , Elvi Elvi
Published: December 2017

This research was conducted to determine whether there is significant relationship between inflation and exchange rate against the company's production costs. The data used are secondary data where the dependent variable data obtained from the cost of production period January 2006 - December 2007, while for the independent variables obtained from inflation and exchange rate for the period January 2006 - December 2007. Methods of data collection is done by using observations. To find out the results of this study, the classical assumption testing and testing hypotheses of multiple regression models with the help of the computer program SPSS version 14.00. Based on the analysis and discussion that has been done, the conclusion that there is significant relationship between inflation and exchange rate against the company's production costs for the period January 2006 –December 2007.
Peningkatan pendapatan pemerintah dari sektor pajak melalui pembenahan sistem administrasi ppn
Authors: Daryatno Andreas Bambang
Published: December 2017

Efforts to increase revenues through Taxable Entrepreneur data revamping, Tax Invoice numbering system that there will be no is no longer done by Taxable Entrepreneur, but returned to the Directorate General of Taxes by providing serial numbers have increased state revenues from VAT in the year 2012, from the target amounted to Rp 336.1 trillion (revised national budget 2012) was realized Rp 337.6 trillion. Taxable Entrepreneur hope that with the enactment of Serial Number nationwide can give assurance that there will be no number doubles. Double Tax Invoice result to incomplete of tax invoice (long disability) that there will be no can not be credited, in addition when the restitution of taxes is performed by Taxable Entrepreneur of the Directorate General of through Tax Office listed the Taxable Entrepreneur able to process quickly because the control system of numbering that are centralized.
Big Data and the Economics of TV Broadcasting. Where is the Public Value?
Authors: Murschetz Paul Clemens
Published: December 2017

Der vorliegende Beitrag untersucht Potenziale und Risiken von Big Data für das Leitmedium Fernsehen. Er nimmt dabei eine betont kritisch-normative Perspektive aus Sicht der Medienökonomie ein und analysiert diese anhand des Beispiels Konvergenzfernsehen. Eine der vielen Dimensionen von Big Data ist nämlich die Analyse des Nutzungsverhaltens einer Vielzahl von Konsumenten. Big Data-Dienste verwenden die Analyseergebnisse nicht nur dazu, individuelle Filmempfehlungen zu geben, sondern entscheiden vielmehr darüber, welche Inhalte überhaupt in das Portfolio eines Anbieters aufgenommen bzw. produziert werden. Auch wenn diese Dienste zu einer Optimierung von TV-Vermarktung führen, ist bis heute umstritten, inwiefern Big Data auch Mehrwert für Nutzer generiert. Auf der Sollseite stehen Überwachung, die Frageder Individualisierung und Rationalisierung des Konsums und generell die Kommodifizierung des Mediums.
"Digital Mobility" and Data Quality. Consequences of nonresponses as situational behaviour of survey participants when using a smartphone anywhere
Authors: Wetzelhütter Daniela
Published: December 2017

Ein Papierfragebogen wird meist am „Empfangsort“ ausgefüllt. Bei Haushaltsbefragungen ist dies beispielsweise die Wohnanschrift potentieller Befragter, bei Befragungen zum Thema Arbeitsbedingungen oftmals der Arbeitsplatz und Untersuchungen rund um das Bildungssystem finden meist in Bildungseinrichtungen statt. Ähnlich dazu nahmen bislang Befragte bei Onlinebefragungen meist am Standort des PCs teil – also entweder zu Hause oder am Arbeitsplatz. Mit der technischen Entwicklung (Stichwort Smartphone) sind potentielle Befragte nun allerdings zunehmend „digital mobil“ und somit in der Lage Onlinefragebögen ortsunabhängig abzurufen und zu beantworten. D.h. der Befragungskontext bei Onlineerhebungen ist zunehmend variabel – und zwar hinsichtlich Ausfüllort und genutztes Endgerät. Diese Variabilität – so die Annahme – führt zu Unterschieden in der Datenbeschaffenheit. Gemeint ist dasmobilitätsbedingte Auftreten systematischer Antwortausfälle. Entsprechend fokussiert das vorliegende Paper die Forschungsfrage: „Wie bedeutsam ist digitale Mobilität, in Form von befragungsortunabhängiger Teilnahme mittels Smartphone, aufgrund kontextsensitiven Nonresponses, für die Qualität online erfragter Daten?“ Basis dafür bilden Daten, die im Rahmen einer Onlinebefragung zum Thema „Partizipation von Studierenden an der Universität“ erhoben wurden. Im Zuge dessen wurden 17.500 Studierende zur Teilnahme eingeladen. 14% der Zielgruppe reagierten auf die Einladung, 11% beantworteten zumindest eine Frage, aber nur 7% erreichten die letzte Seite des Onlinefragebogens. Die Responserate bzw. der Dropoutanteil variiert je nach Befragungskontext. Solch mobilitätsbedingte Unterschiede sollten – wie näher ausgeführt wird – im Rahmen der Datenaufbereitung und -analyse berücksichtigt werden. Beides kann eine akzeptable Datenqualität sichern und somit zur Ergebnisqualität beitragen.
PERSEPSI AUDIENS TERHADAP PENERAPAN CIRI GERAK PADA IKLAN CETAK
Authors: Dewi Agustina Kusuma , Ahmad Hafiz Aziz , Syarief Achmad
Published: December 2017

Iklan merupakan salah satu bauran promosi yang hingga saat ini masih memiliki potensi sebagai sumber informasi bagi konsumen. Seringkali desain iklan yang dibuat dengan beragam teknik visualisasi memiliki pesan komunikasinya sendiri, namun memunculkan keberbedaan dalam persepsi audiens. Dengan tidak mengabaikan keunggulan yang dimiliki oleh iklan audio-visual, iklan cetak dengan karakteristiknya tetap menjadi pilihan untuk menginformasikan pesan terkait produk dan/atau jasa. Ciri Gerak merupakan salah satu pendekatan cara gambar dalam iklan yang selaras dengan perkembangan era kinetik (gerak) saat ini. Meski demikian, sedikitnya penelitian yang pernah dilakukan terkait ciri gerak sebagai paparan stimuli visual dalam iklan cetak memicu pada penelitian yang lebih jauh tentang persepsi konsumen terhadap penerapan sebuah cara gambar sebagai strategi penyajian grafis dalam iklan; sehingga penelitian dengan menggunakan metoda sequential mix-method dan instrumen berbasis computer and web based q’s ini penting dilakukan untuk dapat mengidentifikasi persepsi konsumen pada iklan cetak khususnya dengan penerapan ciri gerak, terutama saat pendekatan ciri gerak diterapkan dalam bidang yang diam; dan lebih jauhnya bagaimana kaitan persepsi tersebut pada kemunculan kognisi dan afeksi audiens. Selain untuk mengetahui persepsi konsumen, penelitian ini bertujuan untuk mengidentifikasi faktor-faktor apa saja yang merupakan visual vocabulary yang secara efektif dapat menarik perhatian audiens. Temuan penelitian ini diharapkan menghasilkan penjelasan logis atas persepsi audiens yang dihadirkan dari stimuli visual yang menerapkan ciri gerak pada iklan cetak sebagai referensi tambahan bagi ilmu pengetahuan Desain Komunikasi Visual, khususnya bagi mereka yang tertarik pada implementasi gambar dalam memperkuat efisiensi penggunaan bahasa kata sebagai strategi komunikasi visual yang dapat meningkatkan kognisi serta afeksi positif audiens.
Creativity and Standardization: The Ability of Museum-Based Programming to Inform 21st Century Education | Créativité et normalisation : la capacité des programmes muséaux à renseigner l’éducation au 21ème siècle
Authors: Godfrey Jennifer Robin , McLeod Heather Skye
Published: December 2017

Abstract: This paper reports the findings of an investigation of an educational programme situated in a provincial museum complex. Phase One of the research focused on teachers and showed the program promoted observation and reflection. Phase Two assessed the impact on student achievement. The data gathering method necessary for Phase Two revealed tensions between standardization and the arts community. Working with this tension, researchers defined achievement and measured essential program goals of the curriculum (“21st century competencies”). The discussion is interpretive and it is argued that museum-based experiential programming could be a contributor to the discussion on 21st century education policy.Keywords: Museum-Based Education; Standardization; 21st Century Skills; Educational AssessmentRésumé : Cet article relate les résultats d’une enquête menée sur un programme d’étude au sein d’un complexe muséal provincial. La phase un de la recherche ciblant les enseignants a démontré que le programme encourageait l’observation et la réflexion. La phase deux concernait l’impact du programme sur les réalisations des élèves. La méthode de collecte des données utilisée en phase deux a mis en évidence certaines tensions entre la normalisation et la communauté artistique. Les chercheurs ont utilisé ces tensions pour définir la réalisation et quantifier les objectifs premiers du programme (les « compétences au 21ème siècle »). Dans un contexte de discussion interprétative, on y affirme que la programmation expérientielle à caractère muséale, pourrait alimenter le débat sur la politique pédagogique au 21ème siècle.Mots-clés : éducation muséale ; normalisation ; compétences au 21ème siècle ; évaluation pédagogique
In-class Film-viewing for Empathy Development in Higher Education | Visionnement de films en classe aux fins de développement de l’empathie en éducation supérieure
Authors: Lemieux Amélie
Published: December 2017

Abstract: In the 2016 winter term, I taught a course on French communication for English as a Second Language pre-service teachers (PST) in the Department of Education of a Canadian university. In this narrative autoethnography, I present the perspectives emerging from a university teaching experience of “teaching through film”, with undergraduate students enrolled in my French communication course. In-class discussions gravitated towards values and morals—notably empathy and caring—in relation to the significance of being or embodying a “good teacher”, following the viewing of Monsieur Lazhar (2011). Drawing on William Ayers’ philosophy of good teaching, among others, I present the implications of these discussions for teacher education and their significance for teacher training programs.Keywords: Film; Empathy; Artwork; Higher Education; Narrative AutoethnographyRésumé : J’ai donné, au cours de la session d’hiver 2016, un cours de communication française à des enseignants de formation initiale en anglais langue seconde, au sein du département d’éducation d’une université canadienne. Je présente donc dans cette auto-ethnographie narrative les diverses perspectives émanant d’une expérience pédagogique universitaire « d’enseignement par le film », auprès d’étudiants du premier cycle inscrits à mon cours de communication française. Les discussions en classe ont tourné autour des valeurs et des questions morales, notamment l’empathie et la sollicitude, relativement à la signification de ce qui fait un « bon enseignant », après avoir vu le film Monsieur Lazhar (2011). M’inspirant entre autre de la philosophie du bon enseignement de William Ayers (2011), j’aborde les implications de ces discussions au regard de la formation des enseignants et leur importance vis-à-vis des programmes de formation des enseignants.Mots-clés : film ; empathie ; œuvres d’art ; formation des enseignants ; auto-ethnographie narrative
KEKOHESIFAN TEKS PUISI TAUFIK ISMAIL
Authors: Basori NFN
Published: December 2017

Many researchers have discussed cohesion. However, they do not relate the cohesion with reader's understanding. This paper aims to identify the types of cohesion markers, semantic behaviors, and functions as an integrator of poetry. Poetry is chosen as the object of study because poetry requires density of language. Assuming that language density has given greater role of cohesion markers in poetry. The data are Taufik Ismail’s poems.The selection of the data is based on assumption that Taufik Ismail poetry can represent poetry genre in general. Analysis result shows that there are cohesion marker types used in poetry which are different from types of cohesion in other discourse. The differences lie in dominance of relation conjunction, repetition, antonymy, and collocation. Cohesion marker behavioral so indicates differences. There is conjunction contradiction in the form of semantic gap that is not found in other discourse types. Semantic gap, conflict of situations, repetition, antonymy and collocationare some instruments to strengthen poetic effect of a poem. The five forms are used by the poet to strengthen irony in the poem. These instruments probably are not important in other discourse types.
PERANGKAT LUNAK SIMULASI DEADLOCK MENGGUNAKAN ILUSTRASI DINING PHILOSOPHERS PROBLEM
Authors: Khusna Arfiani Nur , Dyah PA Nur Rochmah
Published: December 2017

The operating system must be able to control resource usage. In the process of designing the operating system, there is a common foundation called kongkurensi. Processes called kongkuren if processes (more than one process) are at the same time. This is called the multitasking operating system. Kongkuren processes can be completely independent of the other but can also interact with each other. Processes that require synchronization in order to interact properly controlled. However, the processes that interact kongkuren, there are problems to be solved such as deadlock and synchronization. Deadlock occurs because a set of processes in a block where every process of bringing a resource and waiting to get the resources brought by another process so there is a wait state which will never expire (deadlock).Dining Philosophers Problem is an illustration of the possibility of a deadlock, a condition in which two or more processes can not continue its execution as they waited for the use of resources. Dining Philosophers problem can be illustrated, there are five philosophers sitting around a table. Five philosophers is an illustration of the five processes with the state of the process of mutual waiting to use the resources.The results of this study are to describe the state of software deadlocks using illustrations dining philosophers problem with illustrations of all the philosophers were in a state of hunger and holding chopsticks in hand to the left, there will be a deadlock condition.Keywords: deadlock, dining philosophers problem, simulation
PENGARUH BUDAYA ORGANISASI SEKOLAH, PENGALAMAN KERJA, DAN KOMPENSASI TERHADAP KEPUASAN, MOTIVASI KERJA, DAN KINERJA KEPALA SMA SE EKS KARESIDENAN SEMARANG
Authors: PPs Universitas Negeri Semarang Sudharto
Published: December 2017

Abstract: Principles in the school-based management model absolutely play a central position with a wide, autonomous authority and a complex role. This research is aimed to know the direct and indirect influences of school organization cultures, work experiences, compensation towards principles, performance through work satisfaction and work motivation. This is a quantitative research of a path analysis model with ex post facto data conducted to 206 principles of Senior High School (SMA) through out Semarang and surrounding districts. The research results show that school organization cultures give the biggest contribution compared with another variables examined. The next sequences are: work satisfaction, motivation, compensation, work experience. Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi sekolah, pengalaman kerja, kompensasi terhadap kinerja kepala sekolah baik secara langsung maupun tidak langsung (melalui kepuasan kerja dan motivasi kerja). Subjek penelitian adalah 206 orang kepala SMA se eks Karesidenan Semarang. Penelitian ini menggunakan rancangan korelasional kausal. Pengumpulan data menggunakan angket. Data hasil penelitian dianalisis dengan path analysis. Hasil penelitian menunjukkan budaya organisasi sekolah pengaruhnya sangat dominan terhadap kinerja kepala sekolah jika dibanding dengan variabel lainnya yang diteliti. Urutan selanjutnya adalah kepuasan kerja, motivasi kerja, kompensasi, dan pengalaman kerja. Keywords: school organization, culture, work experiences, compensation, work satisfaction, motivation and performance.
DEVELOPMENT OF PROFESSIONAL COMPETENCE OF PROSPECTIVE SPECIALISTS PHARMACEUTISTS
Authors: Koniashyna I. B.
Published: December 2017

The research analyzes the problems of formation of professional competence of future specialists of pharmacists. The complex of pedagogical conditions for the formation of professional competence of future specialists of pharmacists is theoretically substantiated and experimentally tested. The methodological benchmarks for the study are selected: a systematic approach ensuring the study of the process of training specialists as integrity and reflects the internal unity of education (systemic, structural, autonomous); activity, person-oriented, competence and technological approaches to the learning process and its individual components. The structure of formation of professional competence of a pharmacist is revealed, criteria and levels of its formation are defined. The pedagogical conditions and technology of the future pharmacy professional training have been developed and experimentally tested.           Key words: pharmacist’s professional competence, innovative technologies,  pharmacist’s professional training, specialist, professional activity.           Коняшина І. Б. Формування професійної компетентності майбутніх фахівців фармацевтів/ Центральноукраїнський педагогічний університет ім. В. Винниченка, Україна, КропивницькийУ дослідженні проаналізовано проблеми формування професійної компетентності майбутніх фахівців фармацевтів. Теоретично обґрунтовано та експериментально перевірено комплекс педагогічних умов формування професійної компетентності майбутніх фахівців фармацевтів. Методологічними орієнтирами дослідження обрані: системний підхід, що забезпечує дослідження процесу підготовки фахівців як цілісності та відображає внутрішню єдність освіти (системність, структурність, самостійність); діяльнісний, особистісно-орієнтований, компетентністний і технологічний підходи до процесу навчання й окремих його компонентів. Розкрито структуру формування професійної компетентності фармацевта, визначено критерії та рівні її сформованості. Розроблено та експериментально перевірено педагогічні умови та  технологію професійної підготовки майбутнього фармацевта.            Ключові слова: професійна компетентність фармацевта, інноваційні технології, професійна підготовка фармацевтів, фахівець, професійна діяльність.
Learning as an educational priority?
Authors: Kaminska Malgozhata ,   Pawel Wlodkowic University College in Płock
Published: December 2017

A man should learn at school how to learn, how to search for information, how to build knowledge and how to use it. Researchers and strategists who are responsible for the shape of a modern and efficient European education are convinced of this. Does education in Polish schools create favorable conditions for such learning

What should be changed to become involved in the process of adapting to the real needs, signaled in the social and economic area as soon as possible? What can be classified as the positive symptoms of reaction to changes in work and education of people in Poland, Europe and around the world? The author of the text attempts to formulate subjective answers to these questions not only by basing on her own reflections and resulting from observations of the surrounding reality, but also using the results of educational research and interviews with analysts and pedagogy researchers.
Mykhailo Hrushevsky: «Cossacks were ruining Moscow walls ...»
Authors: Melnychenko Volodymyr ,   The National Academy of Educational Sciences of Ukraine
Published: December 2017

This article deals with Taras Shevchenko’s and Mykhailo Hrushevskyi’s perception and evaluation of the unique and little known page of the national and international history – the attack of the Moscow Kremlin by the Cossack army of Hetman Sahaidachnyi in autumn 1618. There are certain pages from the Ukrainian history that are forgotten or not well-known in the civil society that, in fact, require the emphasis in the educational process, the patriotic upbringing of youth, the formation of national pride and even a new genetic matrix of historical memory. They include the assault of the Moscow Kremlin by the Cossack army of Petro Sahaidachny, the Ukrainian hetman, on the Pokrov in 1618, that is four centuries ago. The author reminds of the heroic page with the help of Mykhailo Hrushevsky, a prominent Ukrainian historian and statesman, who took over the attention and respect for it from Taras Shevchenko. Hrushevsky signaled the nation that those were not Shevchenko's works that the history of Ukraine should be studied from, but it is impossible to know it in all its colors and completeness of the national bitterness without Kobzar’s poetic words. Shevchenko's understanding of the history of Ukraine, that he had melted to become his poetry, has had a much greater impact on readers than any scientific works do.

The findings of the research show that the unique and complicated episode of the Ukrainian-Russian relations and political-leadership biography of Sahaydachny requires further serious study and objective evaluation. Moreover, that was not specifically and profoundly done by either Mykhailo Hrushevsky or Dmytro Yavornytsky who did not analyzeit generally and in details. Certain interesting attempts taken by contemporary historians have not materialized in the original study yet.