bluuebunny/crossref_metadata_2025 huggingface dataset:
Comparison of Analgesic Outcomes of Bilateral Transversus Abdominis Plane Block with Intravenous Tramadol Following Cesarean Delivery Under Spinal Anesthesia
Authors: Fayyaz Muhammad Aatir , Mehmood Asif , Bashir Hina , Musarrat Ranna , Shah Muhammad Ramzan , Haider Syed Aftab
Published: May 2022

Objective: To compare the effect of bilateral transversus abdominis plane (TAP) block analgesia and intravenous tramadol in post-operative period following cesarean delivery under spinal anesthesia. Patients and Methods: In this randomized controlled trial we included 100 patients who underwent elective cesarean delivery from 1-June-2021 to 01-January-2022 in Nishtar Hospital Multan. All patients were given spinal anaesthesia using standard technique. In group A, patients were given TAP block at the end of the procedure. Group B, was given spinal anaesthesia alone with intravenous tramadol 50 mg and analgesia requirement were noticed at 12 hours postoperatively. Results: Mean age was 28.28±4.61 years. Mean BMI was 23.60±2.33 kg/m2. Mean gestational age of patients was 39.96±1.26 weeks. Mean duration of procedure was 48.10±5.39 minutes. Mean duration in TAP block was 48.53±5.30 minutes and in IV analgesia group was 47.67±5.50 minutes (p-value 0.42). Mean VAS for pain was 4.27±1.50. Mean VAS for pain in TAP block was 3.46±0.93 and in IV analgesia group was 5.07±1.56 with p-value of <0.001. The mean VAS score after 24 hours was 0.7±0.5 in TAP group versus 3.1±0.7 in IV analgesia only (p-value <0.0001). Time of first rescue analgesia was 212±60 minutes in TAP group versus 77±23 minutes in IV analgesia only group (p-value <0.001) [Table 1]. Conclusion: The use of the bilateral TAP block in patients undergoing elective cesarean delivery can reduce postoperative pain and analgesic usage for up to 24 hours after the procedure. Key Words: Transversus abdominis plane (TAP), block analgesia, intravenous tramadol, cesarean delivery, spinal anesthesia.
Impact of Socio-Demographic Factors on Different Personality Types in Individuals
Authors: Butt Hira , Khan Nauman Rauf , Rehman Saeed Ur , Sultan Rizwana , Waheed Zainab , Amjad Khadija
Published: May 2022

Objective: To assess the impact of socio-demographic factors on different personality types in individual. Methodology: A Cross-sectional descriptive study was conducted in College of Dentistry, Sharif Medical and Dental College, Lahore over a period of 5 months from July to November 2021. Data was collected using a ten-item personality inventory scale (TIPI). The sociodemographic variables included age, gender, marital status, occupation and educational level. All individuals irrespective of their age and gender were included in the study. Individuals with a history of psychiatric illness were excluded from the study. Results: There was a statistically significant difference in conscientiousness personality traits among age groups (p=0.006). Similarly, the difference in the personality trait of agreeableness (p≤0.001), conscientiousness (=0.016), and emotional stability (p=0.007) across gender was statistically significant. There was also a statistically significant difference in the scores of agreeableness among the employed and unemployed individuals (p=0.044). Conclusion: The conscientiousness personality trait score among age groups was the highest for the age group 50 to 59. The personality trait scores of agreeableness, conscientiousness, emotional stability across gender were higher in females in comparison to males. The contrary was true for emotional stability. The score of agreeableness was higher for unemployed individuals in comparison to employed individuals. Keywords: extraversion, agreeableness, conscientiousness, emotional stability, openness to experience, sociodemographic factors.
Misuse of Antibiotics in Dental Practices
Authors: Fatima Meral , Yousaf Lubna , Shahzad Muhammad Asif , Liaquat Faisal , Paracha Ghulam Mohammad , Muhammad Muhammad
Published: May 2022

Objective: Since Mid 1990s dentistry based Antimicrobial prescription has emerged as the potential drive of Global phenomenon of Antibiotic resistance. However, an inappropriate prescription would not provide sufficient benefit yet it runs the risk of causing side effects. Thus prescribing Antibiotic drugs are dictated by defined criteria which all the dentists are urged to follow and practice to minimize the occurrence of resistance in individuals. The aim of this study was to assessment of the frequency of Prescribing Antibiotics by Dental Practitioners and its misuse leading to antibiotics resistance. Methodology: In this descriptive study, questionnaire based form was distributed among 250 dental practitioners and data was analyzed by using statistical Package for social learning(SPSS). Results: Amoxicillin is considered as most frequently prescribed drug (72.2%) followed by metronidazole and about 89.1% dentists are aware of the misuse of antibiotics and its emerging resistance in individuals. Conclusion: According to our survey most preferred Antibiotic used by Dental practitioners is Amoxicillin for orodental infections followed by Metronidazole. Surprisingly, most of the dentists agreed for training of Health Professionals to curtail the errors and prevention of emerging resistance. Keywords: Misuse, Antibiotics, Dental Practitioners ,Resistance ,Infections.
Analysis of 100 Cases of Ascites: A Prospective Study
Authors: Hussain Aamir , Fatima Afroze , Ahmad Shujee , Shuaib Muhammad , Majid Abdul , Bhojwani Vijay Kumar
Published: May 2022

Objective: To determine the causes of ascites in adult patients Study design: A prospective study Place and duration. The study was carried out at Pakistan Air Force Hospital Faisal Base Karachi from January 2019 to October 2019. Patients and Methods: All patients with ascites both male and female were included in this study. A detailed medical history and complete examination were carried out. Ascites was confirmed by ultrasound and ascitic fluid was taken and sent to laboratory for different tests. Blood was sent for chemistry and cells count. Result: A total of 100 patients were enrolled. Out of them, 68 were male and 32 were female. Cirrhosis of liver was found in 66 patients, malignancy-related ascites in 14 patients, peritoneal tuberculosis in 12 patients, congestive cardiac failure in 5 and nephrotic syndrome was found in 3 patients. Conclusion: Liver cirrhosis was the leading cause of ascites in adult patients. Hepatitis C virus was mainly responsible for cirrhosis. Strict policy to cut down viral transmission can prevent hepatotropic virus related liver disease and ultimately its common complication ie ascites. Keywords: ascites, hepatitis c virus, hepatitis B virus,
Effectiveness of Nutritional Program on Senior Person Knowledge Regarding Constipation Management at Nursing Home Centers in Al-Kut City
Authors: Ali Al-Fatlawi Mostafa Mohammad , Mohammad Suad J.
Published: May 2022

Introduction: Constipation is a clinical diagnosis based on symptoms of incomplete elimination of stool, difficulty passing stool, or both. Patients typically experience other symptoms such as hard stools, abdominal bloating, pain, and distention. Methods: A quantitative, quasi-experimental study design was carried out at two nursing home centers (Dar Al-Shhafaa government home and Basmat Al-Rahmma private nursing home) in order to determine the effectiveness of a nursing home program. Beginning on the 24th of December 2020 and ending on the 15th of January 2022, the current study will be conducted. In order to meet the study's aims, a non-probability (purposive) sample of (57) senior citizens (27) senior citizens selected for the case group and (30) senior citizens selected for the control group who were residents of a nursing home were selected. Results: Analysis of such knowledge shows that the large number of senior persons, in study group, has expressed poor level of knowledge about constipation at the pretest. Such poor level of knowledge is evidenced in all the low mean of scores on items of senior persons’ knowledge about constipation . Conclusions and recommendation :It has been emphasized in the literature that patients must spend more time seeking health-related education in order to improve their health care outcomes. The teaching must be enthusiastic, motivated, and responsive to the individual patient's needs. For individual members of the society to realize the benefits of health education, there is a need for a robust, hearty engagement between patients and health care providers . Keywords: Nutritional, Senior Person, knowledge , Constipation Management
Assessment of Quality of Life among Parents with Autistic Child
Authors: Alnabi Adyan Lhmood Abd- , Sachet Kareem Reshak
Published: May 2022

Background: Parents caring for or living with a child diagnosed with a chronic illness such as autism are more likely to experience stress-related issues and have a lower quality of life Aims of the study: assess the quality of life among parents with autistic children. Methodology: A descriptive cross-sectional study conducted by a purposive sample of 120 parents of autistic children were selected through the use of a non-probability sampling approach. The reliability of the questionnaire was achieved through a pilot study and then presented to experts to prove its validity. The total number of items included in the questionnaire was 26-items for quality of life. The data was collected using the self-report method and analyzed by applying a descriptive and inferential statistical data analysis approach. Results: The results of the study indicated that (58.3%) had a poor level of quality of life. And there is a significant association in quality of life with regard to parents’ kinship (p=0 .006), level of education ( p=0.001), social status (p=.050), monthly income (p=0.001), and duration of diagnosis for their children at (p= .011 ). Conclusions : Parents with autistic children presented a poor level of quality of life overall, with a moderate level of quality of life in the physical domain, and in the psychological domain, while the reduced level of quality of life with regard to the social relationship domain, and environment domain. Further study is needed to measure a wide population so that the findings may be generalized. Keywords: Quality of Life, Parents, Autistic child.
Prolongation of QT Interval as a Result of Combination Therapy of Oral Artemether-Lumefantrine: A Cross-Sectional Study
Authors: Sultana Riffat , Muhammad Dost , Ali Ahmed , Rehman Fazal Ur , Azim Waqar , Hashim Muhammad
Published: May 2022

Aim: To determine the frequency of prolongation of QT interval as a result of combination therapy of oral Artemether-Lumefantrine Study design: A cross-sectional study Place and Duration: This study was conducted at Karachi Institute of Heart Diseases Karachi Pakistan from June 2020 to June 2021. Methodology: The study included a total of 120 participants. Participants were selected by a consecutive sampling method. All the patients were adults and had been diagnosed with malaria by positive blood smear for plasmodium falciparum. The patients had not taken any antimalarial therapy for the last seven days of reporting to the hospital. The treatment was given in six doses of AL combination therapy. The strength of one dose was 80 mg Artemether and 480 mg of Lumefantrine. The QT interval was calculated before and after the therapy administration. Bazett’s formula (Qtc (s) = QT interval / √ RR interval) was used for the calculation of the corrected QT interval (Qtc) Results: The mean age of the patients was 30 ± 2.96 years. A total of 85 (70.83%) were male and 35 (29.17%) were female. According to the age distribution, 31 (25.83%) patients were between the age of 20 years and 30 years. A total of 42 (35%) patients were between the age of 31 and 40 years. 36 (30%) were in the age range of 41 and 50 years. A total of 11 (9.17%) were above the age of 50 years All the patients were analyzed for QT interval prolongation and the QT interval was not prolonged in any of the participants. Conclusion: As QT interval prolongation was not observed in any of the patients, oral AL can be considered a safe combination therapy for the treatment of malaria caused by plasmodium falciparum. Keywords: Artemether, Lumefantrine, QT prolongation, Malaria, Plasmodium Falciparum
Evaluation of Health Care Providers’ Knowledge about Health Restoration for Adults with Physical Disability in Diyala City
Authors: Muhammad Marwa Laith , Wahed Hala Saadi Abdel
Published: May 2022

Background: Adults with disabilities are three times more likely than adults without disabilities to suffer from heart disease, stroke, diabetes, or cancer. Despite the fact that physical activity can help minimize the impact of many chronic conditions, approximately half of persons with disabilities do not participate in physical activity in their spare time. Caregivers' knowledge plays an important role in such people's health rehabilitation. Therefore, thus aimed to assess health care providers knowledge about physical activity promotion for disabled adults. Material and Methods: A convenience sample of 47 health care providers was recruited using a non-probability sampling approach in Diyala Hospitals for a descriptive cross-sectional study. The questionnaire's dependability was established through a pilot research, and it was subsequently presented to experts for validation. The total number of items in the questionnaire for knowledge related to health restoration was 13. The data was acquired using a self-reporting method and evaluated using descriptive and inferential statistical data analysis techniques. RESULTS: The study's findings revealed that the majority of respondents were young male caretakers. According to the study's findings, 48.9 percent of caregivers had insufficient understanding about how to promote physical exercise. There were differences in knowledge with regards health restoration and caregivers gender (p=0.059), years of experience (p=0.001), job description (p=0.001) and training courses (p=0.001). Conclusions: The study concludes that the knowledge in terms of health restoration for disabled adults, health care providers expressed a poor level due to influencing factors such as diploma graduated and nurses specialist is significantly associated poor knowledge. The Directorate of Health needs to adopt guidelines related to the international standard in the management of disability and to rely on specializations from those who have a high level of education in caring for the disabled. Keywords: Evaluation, Health Care Provides, Health Restoration.
Coronavirus legislative responses in the UK: regression to panic and disdain of constitutionalism
Authors: Moosavian Rebecca , Walker Clive , Blick Andrew
Published: May 2022

The United Kingdom has considerable prowess in handling emergencies, not just in counterterrorism but also in a wide range of other real or imagined disasters, including public health risks. Core legislation has been installed, including the all-encompassing Civil Contingencies Act (CCA) 2004 and the more specialist Public Health (Control of Disease) Act (PHA) 1984. Despite these finely honed models, the UK state regressed to panic mode when faced with the COVID-19 pandemic. Rather than turning to the laws already in place, Parliament fast-tracked the Coronavirus Act 2020, with scant debate of its shabbily drafted contents. In addition, the UK Government has relied heavily, with minimal scrutiny, on regulations under the PHA 1984. The article analyses the competing legal codes and how they have been deployed to deal with COVID-19. It then draws out the strengths and weaknesses of the choices in terms of the key themes of: the choice of sectoral versus general emergency legislation; levels of oversight and accountability; effectiveness; and the protection of individual rights. Following this survey, it will be suggested that the selection of legal instruments and the design of their contents has been ill-judged. In short, the emergency code that is the most suitably engineered for the purpose, the CCA 2004, has been the least used for reasons which should not be tolerated.
The Union in court: Allister and others’ Application for Judicial Review [2021] NIQB 64
Authors: Deb Anurag
Published: May 2022

Case commentary on Allister and others’ Application for Judicial Review [2021] NIQB 64.
Foster v Jessen: a comment on law and online defamation in Northern Ireland
Authors: Hanna Mark Patrick
Published: May 2022

Case commentary on Foster v Jessen [2021] NIQB 56.
What happened in there? Confessions, credibility and automatic exclusion: the case of Artt and confession admissibility
Authors: Rea Eamonn
Published: May 2022

Confessions ought to be excluded if it is shown that credibility of the police’s version of events at interview is disputed, and it is found procedural requirements relating to recording of interviews under Police and Criminal Evidence Act 1984 Codes were not observed. This article posits that, where the assessment of what occurred in an interview room depends on the trial judge’s assessment of the accused’s credibility versus the police’s credibility, a breach of the relevant Codes should mean a trial judge should doubt the police’s version of events and prefer the accused’s version of events. This leads to the exclusion of the confession.While giving particular attention to the recent Northern Ireland Court of Appeal decision of R v Kevin Artt, this article suggests a policy that can apply to jurisdictions beyond the Northern Irish jurisdiction, especially where recording of interviews is not routine. Analogies will be made with similar provisions in the United States where appropriate.
Freedom of Expression
Authors: Morgan Sir Declan
Published: May 2022

This article is based on a lecture given at Queen’s’ University Belfast on 20 October 2021.
Rapunzel syndrome debuts as a gastric perforation
Authors: De Anda Coronado Alberto , Adame Gutierrez Anya Yamilia , Muñoz Maldonado Gerardo Enrique
Published: May 2022

Rapunzel syndrome refers to a rare disease that consists of a variant of gastric trichobezoar that has an extension distal to the small bowel. Most cases occur in young women with an underlying psychiatric illness, such as trichotillomania and trichophagia. The trichobezoar should be considered as a differential diagnosis of abdominal pain in young patients with the presence of associated psychiatric pathology since its early diagnosis allows avoiding complications. We present the case of Rapunzel syndrome in a young female patient with no documented history of trichotillomania or trichophagia who presented with gastric perforation. The patient underwent surgery, and a 25 cm trichobezoar was extracted from the stomach. She was discharged home on the 3rd postoperative day. Multidisciplinary management with general surgery, gastroenterology, and psychiatry divisions is essential for offering an integrative treatment to these patients.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI UPPD BANJARMASIN 1
Authors: Ridhawati Rakhmi , Lesmanawati Dewi , Lufty Annisa Pratiwi
Published: May 2022

Penelitian ini bertujuan untuk  membuktikan secara empiris pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di UPPD Banjarmasin 1. Populasi yang digunakan dalam penelitian ini adalah wajib Pajak kendaraan bermotor di UPPD Banjarmasin 1 dan tergolong wajib pajak efektif tahun 2019. Populasi dalam penelitian ini sebanyak 154.626 wajib pajak di UPPD Banjarmasin 1. Dengan menggunakan rumus slovin, maka sampel terpilih sebanyak 400 responden. Metode penelitian yang digunakan adalah metode kuantitatif, dengan hasil penelitian menunjukkan bahwa Kualitas Pelayanan Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di UPPD Banjarmasin1
ANALISIS PEMBERIAN KREDIT MOTOR PADA PT BFI FINANCE INDONESIA Tbk CABANG BANJARMASIN
Authors: Handriano Rory , Budiati Penta Lestarini
Published: May 2022

Penelitian ini bertujuan untuk mengetahui bagaimana analisis sistem Pemberian Kredit Motor pada PT BFI Finance Indonesia Tbk cabang Banjarmasin..

Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskritif, dimana penelitian ini bertujuan untuk membuat gambaran secara sistematis mengenai pemberian kredit di PT BFI Finance Indonesia Tbk cabang Banjarmasin. Dimana instrumen atau alat ukur dalam penelitian ini berupa angket atau kuesioner yang berisi butiran-butiran pertanyaan untuk diberi tanggapan oleh para responden penelitian.

Hasil penelitian menemukan bahwa PT BFI Finance Indonesia Tbk Cabang Banjarmasin dalam menjalankan pemberian kredit motor masih lemah, belum ada pembagian fungsi dan tanggungjawab masing-masing karyawan di prosedur, survey, menganalisis dan penagihan dilakukan oleh marketing, sehingga selalu terjadi kredit macet pada saat kredit berjalan. Salah upaya yang dapat dilakukan pihak PT BFI Finance Indonesia Tbk Cabang Banjarmasin agar pemberian kredit motor dapat berjalan sesuai dengan harapan sebaiknya yang dilakukan oleh perusahaan harus sesuai dengan teori perihal pemisahan fungsi antara karyawan di bagian prosedur.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PDAM BANDARMASIH KOTA BANJARMASIN SEBELUM DAN SELAMA COVID-19
Authors: Nurhayati Netty , Andani Mega
Published: May 2022

Penelitian ini bertujuan untuk membandingkan kinerja keuangan PDAM Bandarmasih Kota Banjarmasin sebelum dan selama masa pandemi Covid-19.

Populasi pada penelitian ini adalah Laporan Keuangan PDAM Bandarmasih. Sampel pada penelitian ini adalah Neraca dan Laporan Laba Rugi April 2019 sampai dengan Desember 2019 untuk periode sebelum covid-19 dan April 2020 sampai dengan Desember 2020 untuk periode selama covid-19. Pengujian hipotesis menggunakan uji parametrik 'Paired sample t-test' dan uji non parametrik 'Wilcoxon Sign Test'.

Hasil penelitian ini, menyatakan bahwa kinerja keuangan PDAM Bandarmasih yang diukur dengan Rasio Likuiditas, Rasio Solvabilitas dan Rasio Rentabilitas  selama Covid-19 berbeda secara signifikan dan lebih baik dibandingkan sebelum Covid-19.
PENGARUH KEPERCAYAAN, KEGUNAAN DAN KEMUDAHAN TERHADAP MINAT MENGGUNAKAN SISTEM PEMBAYARAN E-WALLET GO-PAY PADA MASYARAKAT DI KECAMATAN ALALAK KABUPATEN BARITO KUALA
Authors: Agustina Ruslinda , Gustiana Rara , Budiman Muhammad Rizky
Published: May 2022

Tujuan penelitian adalah untuk membuktikan secara empiris Pengaruh Kepercayaan, Kegunaan Dan Kemudahan Terhadap Minat Menggunakan Sistem Pembayaran E-Wallet Go-Pay Pada Masyarakat Di Kecamatan Alalak, Kabupaten Barito Kuala.

            Metode yang digunakan adalah metode survey dengan jumlah sampel sebayak 88 masyarakat yang dijadikan responden. Alat uji yang digunakan dengan bantuan program SPSS for windows release 20.0.

            Hasil penelitian menunjukan bahwa variabel kepercayaan berpengaruh terhadap minat menggunakan e-wallet Go-Pay dengan nilai signifikan 0,038. Variabel kegunaan berpengaruh terhadap minat menggunakan e-wallet Go-Pay dengan nilai signifikan 0,038. Variabel kemudahan berpengaruh terhadap minat menggunakan e-wallet Go-Pay dengan nilai signifikan 0,029.
Desenvolvimento e integração do multi fuction display do helicóptero Pantera-K2 para aplicação em simulador de vôo
Authors: Glockner Marcelo Anderson , da Silva José Roberto Mascarenhas , Almeida Luís Fernando de , Soares Alvaro Manoel de Souza
Published: May 2022

Os simuladores de voo são ferramentas fundamentais para o ensino da pilotagem. Simular um voo é mergulhar o aluno em um ambiente totalmente realista, com modelagem física e matemática, estrutura, comandos de voo e painel, que traduz de forma confiável a aeronave real. Devido ao alto valor inato ao ramo aeronáutico, é incomum encontrar simuladores de voo com todas as características já mencionadas, às vezes apenas estrutura e/ou comandos de voo. Projetado especificamente para o ambiente militar, o helicóptero Panther K2 carece de simulador para o treinamento de suas tripulações. Portanto, esta pesquisa tem como objetivo desenvolver e integrar o Display Multifuncional (MFD) do painel do helicóptero Panther K2 para aplicação em um simulador de voo. O Display multifuncional é uma tela, que inclui o instrumento Primary Flight Display (PFD), inclinômetro e Display de navegação (ND). O software Air Manager foi utilizado como ambiente de programação, linguagem Lua, simulador X-Plane 11 para gerar os dados de simulação e uma placa Raspberry para controle do sistema.
A Lei 13.415/2017 da reforma do Ensino Médio e as DCNEM no contexto das políticas educacionais contemporâneas
Authors: Honório Deane Taiara Soares , Silva Givanildo da , Melo Fernanda Karina Souto Maior de , Alves Mayara Ferreira , Silva Erivaldo Ferreira da
Published: May 2022

O objetivo da pesquisa foi dialogar sobre a reforma do Ensino Médio, tendo como ponto de partida a análise de que a política educacional é o caminho para construir princípios sociais que congreguem com os anseios políticos, econômicos e culturais de determinada época e contexto social. A metodologia esteve pautada na abordagem qualitativa e nas pesquisas bibliográfica e documental, com uso da análise de conteúdo. Como documento, fez-se uso das Diretrizes Curriculares Nacionais para o Ensino Médio (DCNEM), atualização de 2018, e a Lei 13.415/2017, do “novo” Ensino Médio. Entre os principais resultados, evidenciou-se que a reforma do Ensino Médio foi instituída desconsiderando a comunidade escolar e acadêmica, sendo efetivada por meio de uma medida provisória. Assim, afirma-se que não se faz uma reforma sem a participação dos que estarão no dia a dia da escola, desenvolvendo os objetivos propostos, pois o debate das ideias favorece a construção de uma melhor proposta para a educação.
Analisis Arus Kas Dalam Menilai Kinerja Keuangan Pada PT. Mutiara Multi Finance
Authors: Pandaleke Olivia Thalia , Meggy Tinneke Evie , Kawulur Hisky
Published: May 2022

Abstrak
Adapun tujuan dari penelitian yang dilakukan oleh peneliti adalah Untuk mengetahui perkembangan arus kas bersih PT. Mutiara Multi Finance dan Untuk mengetahui kinerja keuangan PT. Mutiara Multi Finance. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif. Teknik dalam menganalisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif yang digunakan dengan cara mengumpulkan data laporan arus kas pada PT. Mutiara Multi Finance yang meliputi arus kas dari aktivitas operasi, arus kas dari aktivitas investasi dan arus kas dari aktivitas pendanaan. Hasil penelitian menunjukkan angka yang rendah, namun angka rasio semakin meningkat pada akhir tahun penelitian. Meningkatkan kas perusahaan sangatlah penting bagi PT. Mutiara Multi Finance. Terlebih pada aktivitas operasi yang merupakan aktivitas utama kas perusahaan agar kedepannya kinerja keuangan perusahaan akan semakin membaik.
Analisis Kesadaran Membayar Pajak, Pengetahuan Dan Pemahaman Peraturan Perpajakan Dalam Membayar Pajak Sarang Burung Walet Di Kabupaten Bolaang Mongondow Timur
Authors: Mulalinda Novita , Tanor Linda , Rumangit Merry
Published: May 2022

Penelitian ini bertujuan  menganalisis kesadaran membayar pajak pengetahuan dan pemahaman peraturan perpajakan dalam membayar pajak sarang burung walet di Kabupaten BOLTIM. Metode pengumpulan data yang digunakan adalah Wawancara dan Dokumen. Penentuan informan dilakukan dengan metode purposive sampling yaitu teknik pengambilan sampel dengan pertimbangan tertentu.Teknik analisis yang digunakan yaitu model Miles and Huberman yang terdiri dari data reduction, data display dan drawing conclusion. Keabsahan data yaitu menggunakan uji kredibilitas dengan cara Triangulasi. Hasil penelitian menunjukkan bahwa: 1) tingkat kesadaran membayar pajak sarang burung walet masih sangat rendah, hal ini dibuktikan dari masih sedikitnya upaya  pengusaha sarang burung walet untuk  membayar  dan mendaftarkan pengusahaanya. 2) pengetahuan dan pemahaman peraturan perpajakan masih sangat rendah, ini  dibuktikan  kurangnnya sosialisasi tentang peraturan perpajakan dan tidak tahunya wajib pajak tentang perda dan perbup  pajak daerah.   Untuk mengatasi masalah tersebut  harus dilaksanakan sosialisasi tentang pajak sarang burung walet  untuk menanamkan pengetahuan perpajakan serta sanksi perpajakan yang berlaku.
Analisis Penerapan Insentif Pajak Bagi Wajib Pajak UMKM Yang Terdampak Covid-19 Di Kota Manado
Authors: Lahay Putri , Kantohe Meidy , Marunduh Andrew
Published: May 2022

Penelitian ini bertujuan untuk menganalisa bagaimana penerepan dari Kebijakan Pemberian Insentif Pajak bagi Wajib Pajak UMKM yang Terdampak Covid-19 di Kota Manado yang difokuskan pada Ketepatan Kebijakan, Ketepatan Pelaksana, Ketepatan Target, Ketepatan Lingkungan, dan Ketepatan Proses. Penelitian ini menggunakan metode deskriptif dalam pendekatan kualitatif lewat teknik wawancara dan pengumpulan dokumen untuk mendapatkan data, dengan informan penelitian yaitu para pelaku UMKM sebanyak 5 pelaku UMKM dan 1 sebagai Account Representative di Kantor Pelayanan Pajak Pratama Manado. Digunakan analisis keefektivan implementasi kebijakan untuk menganalisa apakah kebijakan yang diterapkan berjalan dengan baik atau tidak. Hasil dari analisis kebijakan disimpulkan bahwa kebijakan pemberian insentif pajak bagi wajib pajak UMKM adalah kebijakan yang tepat dimasa pandemi karena dapat membantu para wajib pajak yang penghasilannya turun akibat dampak dari pandemi namun untuk partisipasi dari masyarakat yakni pelaku UMKM dengan adanya pemberian insentif pajak masih kurang, sebab pelaku UMKM belum punya kesadaran dan kemauan menjadi wajib pajak.
Pengaruh Struktur Modal Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Jasa Yang Terdaftar Di BEI
Authors: Pakombong Egayanti , Kawulur Arie , Bacilius Aprili
Published: May 2022

Tujuan penelitian ini adalah mengetahui pengaruh struktur modal (LDAR, DER) terhadap Pajak Penghasilan (PPh) Badan Terutang. Penarikan Sampel dalam penelitian ini yaitu 10 perusahaan dengan menetapkan teknik purposive sampling. Berdasarkan sampel maka data yang diambil yaitu 30 data dalam jangka 3 periode. Berdasarkan hasil pengujian yang telah dilakukan maka dapat disimpulkan bahwa  variabel Long term Debt to Asset Ratio (LDAR) berpengaruh negatif terhadap Pajak Penghasilan Badan Terutang dengan hasil signifikansi 0.5540>0.05. Variabel Debt to Equity Ratio (DER)  berpengaruh negatif terhadap Pajak Penghasilan Badan Terutang dengan taraf signifikansi 0.3442>0.05.
Pengaruh Peraturan Pemerintah No.23 Tahun 2018 Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Di Kecamatan Tomohon Tengah
Authors: Sianturi Bintang Yoshy L , Tamboto Henry , Tala Olivia Yodiawati
Published: May 2022

Peraturan Pemerintah no. 23 tahun 2018 adalah aturan yang diterapkan sebagai revisi PPh Final untuk pelaku UMKM, dari 1% menjadi 0,5%. Sosialisasi perpajakan bertujuan untuk memberikan informasi yang baik sehingga wajib pajak akan memiliki pengetahuan tentang arti pentingnya membayar pajak. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh peraturan pemerintah no.23 tahun 2018 dan sosialisasi perpajakan terhadap kepatuhan wajib pajak di Kecamatan Tomohon Tengah. Penelitian ini menggunakan metode kuantitatif. Sampel dalam penelitian ini terdiri dari 75 responden dengan menggunakan metode purposive sampling yaitu pengambilan sampel dengan kriteria tertentu. Hasil penelitian ini menunjukkan bahwa peraturan pemerintah no.23 tahun 2018 berpengaruh terhadap kepatuhan wajib pajak UMKM dengan nilai signifikan 0,003. Sosialisasi perpajakan berpengaruh terhadap kepatuhan wajib pajak 0,045. Secara simultan peraturan pemerintah no.23 dan sosialisasi perpajakan berpengaruh terhadap kepatuhan wajib pajak dengan nilai signifikansi 0,003 < 0,05 dan nilai F hitung 6,218 > F tabel 3,12.
Analisis Penerapan Pajak Hotel atas Rumah Kost dengan Self Assessment di Kota Tomohon
Authors: Songgubun Evani E. R. , Lontoh Miryam Pinkan , Sumampouw Olviane
Published: May 2022

Pada penelitian ini jumlah wajib pajak yang tidak membayar pajak lebih banyak dari yang membayar, maka dari itu  yang menjadi pertanyaan, apakah dengan diterapkannya self assesment system (SAS) dapat mempermudah wajib pajak (WP) untuk menjumlahkan secara mandiri, membayar serta melaporkan pajak terutang ke Badan Pengelola Keuangan dan Pendapatan Daerah (BPKPD) Kota Tomohon, serta apakah penerapan SAS ini efektiv dan efisien atau tidak? Sehingga yang menjadi tujuan penelitian ini adalah untuk mengetahui tingkat efektivitas dan efisiensi penerapan Self Assesment System bagi wajib pajak rumah kost. Analisis ini menggunakan metode penelitian kualitatif eksploratif . Metode pengumpulan data yang di pakai yaitu data primer dan sekunder. Hasil yang disimpulkan dalam penelitian ini menunjukan bahwa untuk penerapan  SAS dalam tingkat efektivitas penerapan self assesment system masih kurang efektiv, sedangkan untuk tingkat efisiensi sudah baik dalam pelaksanaannya.
Analisis Perbandingan Perhitungan PPh Pasal 21 Dengan Net Method Dan Gross Up Method PT. Pegadaian Cabang UPC Tataaran
Authors: Ramba Pray Britney Blythe , Sumual Frida M. , Winerungan Robert
Published: May 2022

Pajak merupakan salah satu sumber pendapatan yang dipungut berdasarkan undang-undang. Penelitian ini bertujuan untuk membandingkan perhitungan PPh Pasal 21 dengan Net Method dan Gross Up Method di PT. Pegadaian UPC Tataaran. Jenis penelitian yang digunakan adalah penelitian kualitatif. Teknik menganalisia data-data yang saya gunakan didalam penelitian ini yaitu analisis naratif komparatif merupakan yang membandingkan akibat  dari perhitungan PPh Pasal 21 yg digunakan oleh Perusahaan Metode Gross-Up menggunakan perhitungan Metode Net. hasil penelitian yang ditunjukkan bahwa perhitungan PPh Pasal 21 yang digunakan didalam perusahaan adalah metode Gross Up yang melalui hadiah tunjangan PPh Pasal 21 sebagai penambah unsur di penghasilan bagi para pegawai. berdasarkan penelitian yang dilakukan pada PT. Pegadaian (Persero) UPC Tataaran dapat diketahui bahwa didalam menghitung PPh Pasal 21 menggunakan Gross Up lebih menguntungkan bagi kedua bela pihak baik karyawan maupun pihak perusahaan
Overview on hydrazones as spectrophotometric reagents
Authors: Acharyya Apala , Agrawal Seema
Published: May 2022

Many colorimetric methods have been reported based on synthesis via redox reactions, rather than complex formation, of colored (soluble or insoluble) molecules. But the complicated forming methods continue to be at the forefront of chemical analyses. Complex building reactives are required for functional groups capable of metal complexes. OH, SH and –NO compounds have been proven to be good organic reactives. Some common compounds are mentioned such as 1-nitroso Nitrosophhenol, Thionalide, Thionalides, 4-hydroxybenzothiazole, Salicylaldoxime, Mercaptobenzothiazole., -2-naphthol, 3,6-disodium Sulfonate, o-nitrosophhenol; nitrosophenyl hydroxyphenyl ammonumsalt. This article highlights about the overview on hydrazones as spectrophotometric reagents.
Effect of Plasmodium vivax malaria and their density on some Haematological parameters in infected patients admitted to Wad Medani teaching hospital in Gezira state, Sudan
Authors: Talha Albadawi A , Elderdery Abozer Y , Goda Esraa A. , Salim Adam D A , Elamin Lana M , Ahmed Elhadi A. , Nour Bakri Y M. , Hussein Sanaa E.
Published: May 2022

Background: Despite the great effort of the malaria control program in Sudan, Plasmodium vivax malaria has remained a major challenge recently, causing significant morbidity with a variety of haematological changes. Objective: This study aims to investigate the effect of Plasmodium vivax malaria and their density on some haematological parameters in patients admitted to Wad Medani teaching hospital in Gezira state, Sudan. Methods: Some haematological parameters of 160 participants, 80 infected with vivax malaria (47 male and 33 female) and 80 non-infected with malaria, who were admitted to Wad Medani teaching hospital in Gezira state, Sudan during high transmission season between August and November 2018, were evaluated for some haematological parameters. Results: The parameters (haemoglobin, haematocrit, counts of red blood cells, platelets, white blood cells, lymphocytes, monocytes and eosinophils) were significantly lower in infected patients than malaria negatives. The platelets and haemoglobin were inversely correlated to parasite density in positive cases. Conclusion: The exhibition of some haematological parameters changes was closely related to patients infected with vivax malaria versus non-infected, and these changes could be used as a diagnostic criterion for vivax malaria diagnosis in endemic regions.
Digitised bus navigator with self authorization facility using IoT
Authors: Kalpana R. , Subiksha R. , Bavasree C. , Nila G. Udhaya
Published: May 2022

An autonomous bus ticketing is a modern bus transportation technology. Smart bus ticketing is a transportation innovation that is developing as technology advances. To get to their destination, every passenger requires reliable transportation. The smart bus ticketing system was created with the help of making things work via internet by including the IOT domain. All passengers will be bringing RFID tags whereas the bus will be having a RFID reader which makes the access for the passengers to select their destination for their journey. The amount will be deducted, and a notification will be shown on the output display screen. After boarding the bus, the passengers can view current location of the bus with live tracking that carried out using the google map interface in via GPS module which gets the data and syncs it to the Google Map widget to display the Map view so that the illiterate people can easily understand the current location of bus. In addition to this Fire and accident detection are also deployed to give more security and comfort for the passengers. The whole process is carried out using Node MCU controller which has an in-built Wi-Fi module called ESP8266.
Comparative analysis of sentiment classification using machine learning techniques on Twitter data
Authors: Kalaivani M. S. , Jayalakshmi S. , Priya R.
Published: May 2022

Sentiment analysis, a track of Natural language processing field, which is used to categorize the online content into positive, negative and neutral comments. In this pandemic situation people order various products through online and there is an option to share their feedback. People refer ratings and reviews of other customers, before buy the product .The ecommerce field has reached next level of growth .The opinion or view of the customers play vital role in the growth of a business.  The organization analyzes negative comments and predicts expectation of the customers, to develop their business. With the help of this analysis, effective decisions can be made to manage critical situations in business. In recent years various methods and techniques are used to analyze customer views. Machine learning techniques are well suited for sentiment analysis and achieved effective results .In this paper, support vector machine and Naive Bayes methods are used in sentiment classification with twitter data.
discrete region inferred differential evolution feature selection architecture for human face recognition
Authors: Radha P. , Shanthi T.
Published: May 2022

Face Recognition has received a lot of attention in wide variety of the security application employing face based biometric authentication due to its non intrusive data acquisition. Especially artificial intelligence play important role in face recognition. Numerous researches have been carried out using machine learning technique in order to accuracy of the recognition. In this paper, a novel technique titled as Discrete Differential Evolution (DDE) architecture has been proposed. The proposed architecture will employed after set of the primary image processing steps such as preprocessing, feature extraction and feature selection. Initially preprocessing of the images is performed with image normalization technique and image enhancement technique. Preprocessed image will explored to Linear Discriminant Analysis technique to extract the features of the image. Extracted features will contain some redundant and irrelevant information of the images, it has to eliminate and optimal feature has to be selected to the recognition task. Discrete Region Inferred Differential Evolution architecture is employed to feature selection. Extracted features will be consider as search space, objective function of the DDE generates the optimal features solutions with respect to fitness criteria. Finally recognition task is performed with optimal features using support vector machine.
Antidepressants exposure during gestation and their impact on the neurodevelopment and physical outcomes in the off spring
Authors: Singh Pallavi , Geetha P.
Published: May 2022

This study is aimed to study the gestational exposure to antidepressants and their impact on the neurodevelopment and physical outcomes in the offspring. The objective of the study is to General and medical information, as well as estimations of the level of mental distress will be obtained by standardized questionnaires. To accesses the prevalence of antidepressant associated symptoms in new born Assessment of  Neurodevelopment and physical outcomes of child by using standardized questionnaires namely Early Motor Questionnaire (EMQ) for age group of children from 1-6 years which is parent questionnaire were circulated to control (n-150) and case (n-150). Physical outcomes like congenital malformations, birth weight, seizures, hospitalization, preterm delivery, respiratory distress of children were collected from retrospective data maintained during gestational period and child birth which were collected from clinic. In pregnant women baseline risk of congenital malformations is about 3%, and of cardiovascular malformations, 1%. Rates of spontaneous abortion vary in general population between 15 and 20%. Pre-term births occur in approximately 13% of pregnancies, we found relation between exposure of prenatal antidepressants and  occurrence of physical outcomes like low birth weight, miscarriages, hospitalization, preterm births, respiratory distress, seizures, gastrointestinal problems, improper.
Bioceramic root canal sealers
Authors: Chellapandian Kingston , Reddy Tripuravaram Vinay Kumar , Venkatesh Vijay , Annapurani Annapurani
Published: May 2022

The role of root canal sealers is to close cavities in the canal and open accessory canals and multiple holes, create a connection between the canal wall and the surface of the filling material, and act as plasticizers for core fillings. The sealers are grouped according to their main chemical components: seals based on zinc oxide eugenol, caoh,gic, silicone, resin and bioceramics bioactive materials such as glass and calcium phosphate combine with the surrounding tissue to stimulate the growth of more robust tissue. Bioinert materials like zirconia and alumina has no effects on the adjacent tissues.
Does frequency-specific cortical auditory evoked potential accurately reflect the behavioural hearing threshold?
Authors: Mohamed Shimaa Fekry , Dabbous Abeir , El-Shennawy Amira , Hamdy Mona
Published: May 2022

Background: One of the most important and clinically useful aspects of the CAEP is that in adults, the response can be observed close to, and therefore can be used as an objective estimator of the auditory threshold. This has obvious applications in patients that cannot or will not produce reliable responses during pure tone audiometry (PTA). Objectives: to correlate the hearing threshold level measured objectively by N1-P2 CAEP at different tonal frequencies to behavioural hearing threshold level. Methods: Included 77 adult subjects. Hearing threshold was measured behaviourally by PTA then objectively by N1-P2 CAEP. Ears were divided into similar degree of hearing /hearing loss et each frequency in each group to resemble a flat audiogram configuration. Results: There were no statistically significant differences between PTA threshold and N1P2 threshold at the four tested frequencies in the different hearing degrees groups of the study, except for statistically significant lower N1P2 threshold than PTA threshold in the profound hearing loss group at 1000 and 2000 Hz. And in each of the moderate, moderately severe, Severe and profound hearing loss groups at 4000 Hz.
Editorial
Authors: Grenni Héctor
Published: May 2022

Editorial N° 37, julio-diciembre 2020
Seroprevalence of immunoglobulin G and E among out-patients with malaria in Ikorodu LGA, Lagos, Nigeria
Authors: Igbasi Uche , Oyibo Wellington
Published: May 2022

Background. Global response to malaria has stalled, despite increased malaria control efforts worldwide. Antibodies are among the immune factors that play a role in mediating protection in malaria, although the mechanism remain unclear. The study evaluated profile of total immunoglobulin G (IgG) and E (IgE) among malaria cases. Methods: A hospital based cross-sectional survey of individuals that presented with malaria symptoms and assessed diagnostic care at selected health facilities in Ikorodu Local Government Area (LGA) of Lagos State, Nigeria. Demographic information was recorded using structured questionnaire. Malaria diagnosis was done by microscopy, ELISA was used to evaluate plasma IgG and IgE profiles among malaria positive and control group. Data was analyzed using SPSS version 23. Results: LgE plasma level (34760.63±2954.5 pg/ml, p=0.005) was significantly higher in malaria positive cases compared with negative control group (19912.12± 6762.6pg/ml, p<0.01). In contrast, no significant difference between IgG levels in malaria positive (4936.53±211.4 pg/ml) and negative cases (4861.64 498.8pg/ml; p =0.297). Age and IgG profile correlated (r = 0.192; p = 0.010); and negative correlation between IgE profile and age although not significant (r= -0.008; p= 0.911). LgE correlated negatively with parasite density, although not significant (r = -0.019; p =0.833). IgG levels correlated with PCV (r =-0.27; p = 0.001), while IgE did not correlate. Conclusion: This study demonstrated increased IgE in uncomplicated malaria cases, and suggests that malaria could be a key differential diagnosis in acutely febrile patients with abnormally elevated IgE levels in malaria endemic area.
Joseph Conrad's Fictional Character in the Essays and Critical Writings of Gustaw Herling
Authors: Karcz Andrzej
Published: May 2022

In one of his essays written shortly after the war, Gustaw Herling pointed out that what mattered to him in his approach to novels was not the used method of writing, but a specific representation of a human being in “moral and psychological becoming.” The patron of the idea of such a representation and the tendencies associated with it was Joseph Conrad, the author occupying an exceptional place in Herling's writings on literature. This article discusses a wide range of issues relating to the fictional character and its creation, a vast subject of Herling's essays and critical writings. Close attention is paid to his perception of Conrad's protagonists and to his use of them as a measure of literary works by other authors, especially moralist writers: Graham Greene, Albert Camus, Fyodor Dostoevsky, Franz Kafka, and Alexander Solzhenitsyn. The article also discusses other themes and strategies of Herling's criticism, emphasizing its multilateral and far-reaching nature. It shows how Herling—moving from the literary character to the author—crossed the boundaries of literature and connected its fictional realm with the real world. As a critic and writer living and working in exile, Herling not only dealt with literature as an art form, but also debated the problems of postwar history and politics, communism, human freedom, and the moral attitudes and responsibilities of writers.