bluuebunny/crossref_metadata_2025 huggingface dataset:
PEMANFAATAN TEKNOLOGI SMS GATEWAY SISTEM ADMINISTRASI KENDARAAN BERMOTOR PADA PT. RIAU ARGO PERKASA
Authors: Darmanta Sukrianto
Published: January 2021

Administrasi Kendaraan adalah suatu alat bukti yang melekat pada suatu kendaraan  roda dua maumpun roda empat yang berisi nomor registrasi dan identifikasi kepemilikan suatu kendaraan bermotor yang terdiri dari Plat Kendaraan, STNK dan BPKB. PT. Riau Argo Perkasa bergerak dibidang penjualan kendaraan bermotor roda dua, setiap konsumen yang telah melakukan pembelian kendaraan akan diberikan kelengkapan Administrasi Kendaraan.  Sistem yang berjalan sekarang penyampaian informasi tentang pengambilan Adminstrasi Kendaraan hanya diberitahukan pada saat konsumen melakukan pembelian, maka akan menyulitkan konsumen dalam mengetahui  informasi tetapnya Administrasi Kendaraan tersebut sudah keluar dan dapat diambil. Tujuan penelitian ini adalah merancang sistem untuk memberikan informasi ke pada konsumen  mengenai pengamilan Administrasi Kendaraan  dengan memanfaatkan teknologi sistem informasi SMS Gateway menggunakan bahasa pemograman PHP sebagai pengolah data dan MySQL sebagai media penyimpanan secara elektronik. Metode perancangan aplikasi yang digunakan yaitu metode waterfall.  Berdasarkan hasil penelitian ini teknologi dengan SMS Gateway dapat memberikan informasi yang mudah dan realtime kepada konsumen untuk pengambilan Administrasi Kendaraan yang konsumen telah beli, sehingga tidak harus bolak balik menanyakan kepada pihak perusahaan.
Elliptically Bended Hybrid Ring Coupler
Authors: V Chandra Prasad , S Aswath , prabhu Ram , S Boopathi
Published: January 2021

In this paper, a size reduced elliptically bended hybrid ring coupler is proposed with better directivity, isolation factor, coupling factor, better impedance matching and undesired signal suppression for wideband applications. The proposed elliptically bended compact hybrid coupler is desired to operate at 1.8 GHz providing wide bandwidth, better return loss, and isolation with less insertion loss where a novel gradual impedance bending technique is implemented to suppress unwanted signals.
Automatic Remote Control based Surface Level Marine Debris Cleaning and Signaling
Authors: R Dhivya devi , P Nandhini , S Lokeswaran , M Dhivyaa , shane Anto mamman
Published: January 2021

Marine debris in the water bodies is one of the major issues prevailing in our world, where 8.8 million metric tons of plastic waste are being dumped each year. The main objective of our system is to make an autonomous system which can clean the surface level solid waste (plastic, wood and metal) in the ocean, in addition it aims at collecting more waste at a time. Our idea proposes to allow the ocean water to flow through the water inlet. The water inlet has been designed with an escalator mechanism such that it dumps the waste in the container which is also fitted with a crusher at it sides to crush the waste almost in order to collect more waste. Since the ship is guided through the remote control, this technique involves no manual contrivance to clean the plastics that float on the apparent level of the ocean.
Impact of Methyl Cellulose Surfactant in Uniform Dispersion of Carbon Nanotube Suspension
Authors: G Dhivyasri , I Flavia Princess Nesamani , M Manikandan , V Vijay Kumar Varatharan , samurthi Seenuva , V Chandran
Published: January 2021

In this paper, experimental synthesis of uniform dispersion of carbon nanotube using four different surfactants have been presented. Carboxy Methyl Cellulose sample is a better surfactant to disperse CNT in an aqueous solution rather than in organic solutions. The uniformly dispersed sample is coated on silicon substrate and the surface morphology is studied using AFM and SEM and I-V characteristics are studied for the effective sample using PXI 4110 slot of National Instruments.
Decomposition of Hyperbolic Semigroups
Authors: S Meena , S Panayappan
Published: January 2021

In this article, the Banach space is decomposed into the direct sum of two closed subspaces such that the semigroup becomes forward exponentially stable on one subspace and backward exponentially stable on another subspace. Hyperbolic semigroup is characterised in terms of the spectrum of its cogenerator. Further, we study the rescaled hyperbolic semigroup to analyse its spectrum.
Soot Blower Optimization Technique in Recovery Boiler
Authors: C Dinesh , G Saravanan , A Mohamed Ibrahim , V Kumar Chinnaiyan , B Karthik
Published: January 2021

The Chemical Recovery boiler is the profit earning section of Paper Industry. By properly reutilizing the resources like wood, water and steam for manufacturing, there would be a chance of the paper cost can be reduced. To be the proper functioning of the boiler Soot blowers is necessary. There are 28 Soot blowers available in Seshasayee Paper Board Ltd., Pallipalayam, procured from Clyde Bergemann Inc., Atlanta, USA. Optimization of High-Pressure steam during soot blowing saves green energy and effectively controls the plugging tendency. The fouling management of the boiler was enhanced and the soot blowing steam consumption was reduced. Soot Blowing performed only where and when needed. This project focuses on how to reduce the high-pressure steam during Soot blowing process. Heat transfer from flue gas to water and steam to get maximum potential. This will increase the efficiency of the Recovery Boiler.
A Review on Application of Single and Hybrid Fiber Reinforced Polymer Composites
Authors: K R Sumesh , K Kanthavel , G Saikrishnan
Published: January 2021

The applications of natural fiber composites have enormously increased due to the high availability, eco-friendly nature and practical applications of the composites. In this review different fiber combinations using natural fiber and synthetic fibers have been investigated and found with interesting results. The hybrid nature of fiber reinforcement adds to the mechanical properties of polymer-based composites. The hybridization using more than one fiber reduces the surface deformations in the polymer matrix and enhanced the bonding ability of polymer composites. The alkali treatment was the effective surface treatment process for improving the cellulosic nature with good crystalline nature, good bonding ability with the polymer matrix, this adds to the properties of polymer-based composites. The crystallinity index of 43-68 % were observed in surface treated natural fibers.
Wireless Smart Insole Based Foot Pressure Monitoring And Analysis
Authors: D Sudarvizhi , R Anandkumar , R Priyavadana , C Nithya , S Mohanapriya , K Divya
Published: January 2021

Diabetic foot ulcer leads to several problems to the patients. It engenders illness and sometimes deals that. Those wounds lead to nervous problem along with the development of ulcer and amputation which produces high pressure in legs. Perpendicular slope and applied mathematics operation analyzing will be utilized to get foot malformation. The experiential showed a fragile one- dimensionality and an important division in weigh acceptance. Systems can be applied to evade ulceration during the shoe monitoring. Ulceration is the endpoint of the diabetics. The main etiological factors in foot ulceration are diabetic neuropathy and peripheral vascular disease.
VLSI Systolic Architecture Implementation for Noise Elimination from ECG Signal
Authors: K Vishnusaravanabharathi , J Dhanasekar , V V Teresa , Selvaraj Boobathi
Published: January 2021

Different forms of noise are caused by electrocardiogram (ECG) signals, which vary founded on frequency content. To enhance accurateness and dependability, the elimination of such a trouble is necessary. Denoising ECG pointers is difficult as it is difficult to add secure coefficient filter. It is possible to use adaptive filtering techniques, in which the feature vectors can be changed to top dynamic signal changes. With a degree of sparsity, such as non-sparse, partial sparse and sparse, the framework shifts. The Least Mean Square (LMS) and Zero Attractor LMS (ZA-LMS) convex filtering combination is ideal for both Sparse and Non-Sparse settings. Popular the proposed design, the Systolic Architecture is introduced in direction to improve device efficiency and to reduce the combinational delay path. Systolic architectures are developed using the Xilinx device generator tool for normal Least Mean Square (LMS), Zero Attractor LMS (ZA-LMS) and Convex combinations of Least Mean Square (LMS) and Zero Attractor LMS (ZA-LMS) interfaces.Simulation remains performed with various ECG signals obtained from MIT-BIH database as input to designed filtering and its SNR is obtained. The study shows that the SNR value in systolic architectures is higher than in filter bank structures. For systolic LMS buffers, the SNR value is 4.5 percent greater than the structure of the Lms algorithm. The SNR for the systolic separation technology of ZA-LMS is 2.5 percent higher than the separation technology of ZA-LMS. The SNR value for LMS and ZA-LMS filtering structure systolic convex combinations is 6% higher than that for LMS and ZA-LMS filtering structure convex combinations.
PERANCANGAN DESAIN BASIS DATA SISTEM INFORMASI GEOGRAFIS TANAH PENDUDUK DENGAN MENERAPKAN MODEL DATA RELASIONAL ( STUDI KASUS : DESA TUMBANG MANTUHE KABUPATEN GUNUNG MAS PROVINSI KALIMANTAN TENGAH )
Authors: Tri Amri Wijaya  , Constantin Menteng  , Afis Julianto  , Adi Surya  , Ema Utami
Published: January 2021

Database design is a data design process that is used to support the operational activities and goals of organizations and agencies. The use of databases on the geographic information system of residents' lands makes it possible to store, change, and display all data quickly and easily. One of the factors that become a problem in database design is the point of view of seeing data that varies between designers, programmers, and end-users. Therefore we need a methodology in good database design by applying procedures, techniques, tools, and documentation. The method used in this study used the Research and Development (R&D) method, while the database design method used the Database Life Cycle (DBLC) method. The research variables were database design for the geographic information system of resident land with a relational data model. Research aspects include conceptual design, logical design, and physical design. The final result of this research is to produce 10 types of conceptual entities, produce a relationship diagram of the ten logical entities, and produce a physical design consisting of user_admin, user_pengguna, data_desa, data_kecamatan, data_kabupaten, jenis_tanah, data_penduduk, data_buku_c, data_mutasi, and data_sppt tables.
PENGEMBANGAN WEBSITE SISTEM INFORMASI ADMINISTRASI KEPENDUDUKAN PADA KELURAHAN TUMBANG RUNGAN KOTA PALANGKA RAYA MENGGUNAKAN METODE WATERFALL
Authors: Parhusip Jadiaman
Published: January 2021

Tumbang Rungan sub-district in Palangka Raya manages population data as part of Population Administration, among others; Death Certificate, Certificate of Marriage / Marriage, Birth Certificate, Transfer Certificate, Disability Certificate, Building Construction Permit (IMB), Land and Building Tax, and Land Certificate.
Currently there are still many government agencies that manually process population data, including Tumbang Rungan Village, Palangka Raya City, which still uses paper-based forms. If the listed requirements are incomplete, then the person concerned must go home / return first to complete the missing requirements, until they are sufficient and complete. This is very troublesome and wasteful of energy and other sacrifices. Kelurahan Tumbang Rungan, Palangkaraya City, plans to build a system that aims to assist the community in submitting information and receiving complaints by utilizing web facilities as well as monitoring the correspondence process (which is being processed or completed), and to enable the public to fill in data online.

To  overcome  these  problems,  a  study  was  made, website based with the  stages  of  research  divided  into  two  stages,  namely:  (1)  literature study  and  (2)  software  development  by  applying  modified  waterfall method  which  includes  four  steps  namely  system  analysis,  design, implementation  and  testing.  For  implementation  using  PHP  in  making program  code  and  Mysql  as  a  database  to  store  data.  Furthermore, software testing uses Blackbox testing
PENGEMBANGAN WEBSITE PENGELOLAAN PRAKTIKUM PADA PROGRAM STUDI BIOLOGI FAKULTAS MATEMATIKA DAN ILMU PENGETAHUAN ALAM UNIVERSITAS PALANGKA RAYA
Authors: Widiatry Widiatry , Anggraini Nadia Olivia
Published: January 2021

Learning at this time not only through materials but also by practicing. With the current manual system perceived to be inadequate such as the storage of practical student data, information about practicum. Therefore, the author builds a website to improve the practical working system with the aim of this application is to increase the efficiency of practicum.In designing the Website Praktikum Program Biology Study Faculty of Mathematics And Natural Sciences uses waterfall method with stage, Requirements Definition, System and Software Design, Implementation and Unit Testing, Integration and System Testing, Operation and Maintenance. The software used in building this website is Visual Studio Code, MySQL, and XAMPP. This website has been tested with blackbox testing that generates that every feature in the website can run well. Designing the website of praktikum biology study program faculty of mathematics and natural sciences was developed with the aim as the purpose of information media that facilitates information such as practicum schedule data, practicum modules, lists of practicum values and announcements related to practicum, can assist the head of the laboratory in monitoring the implementation of practicum
Non-immune hydrops fetalis complicating bronchopulmonary sequestration: A case report
Authors: Mandke Jui , Bansal Vandana , Shenoy Pradeep , Balasubramanian Haribalakrishna
Published: January 2021

Background: Non-immune hydrops (NIH) associated with bronchopulmonary sequestration (BPS) is quite rare with a 95% risk of intrauterine fetal death, without a fetal intervention.
Case Presentation: We describe a case of an antenatally diagnosed extralobar BPS with severe NIH, who underwent fetal thoracentesis, but had worsening of NIH requiring an emergency cesarean section. Postnatally, the baby required skillful intensive care management and timely surgical management in the form of a sequestrectomy.
Conclusion: We report the smallest neonate with antenatally diagnosed NIH complicating BPS treated successfully by early neonatal surgery.
Spontaneous pneumoperitoneum: Discerning from radiological imaging
Authors: Gupta Rahul
Published: January 2021

Background: Pneumoperitoneum without any gastrointestinal (GI) perforation or peritonitis is entitled spontaneous pneumoperitoneum. We aimed to describe a radiological perspective in spontaneous pneumoperitoneum.
Methods: This case series presented data of 4 cases of spontaneous pneumoperitoneum managed at our institution.
Results: There were 85 patients with a provisional diagnosis of necrotizing enterocolitis (NEC) and/or pneumoperitoneum. Out of these, there were 4 patients with the final diagnosis of spontaneous pneumoperitoneum; three males and 1 female. At presentation, respiratory distress was seen in 3. It was preceded by mechanical ventilation in 3 patients. All 4 had soft abdominal distension, absence of features suggestive of peritonitis, and the presence of free air with an absence of air-fluid level in peritoneal cavity on erect abdominal radiographs. The Rigler sign was present in 3 patients. Abdominocentesis followed by abdominal drain placement was performed in 2 patients. Laparotomy was performed in 1 patient which could not point to any pathology (negative). An unfavorable outcome was seen in one patient with associated esophageal atresia. No patient had any evidence (either ultrasound/radiological or on laparotomy) of leakage of contents from the GI tract.
Conclusions: In infants, especially preterm neonates, presenting with soft abdominal distension with abrupt onset of pneumoperitoneum, without clinical features of peritonitis and preceded by mechanical ventilation, diagnosis of spontaneous pneumoperitoneum should be considered.
Persepsi Guru terhadap Penggunaan Whatsapp Messenger dalam Pengajaran Sejarah
Authors: Kaviza M.
Published: January 2021

Kajian ini bertujuan untuk mengenal pasti tahap persepsi guru terhadap penggunaan WhatsApp Messenger dalam pengajaran sejarah berdasarkan demografi guru. Seramai 39 orang guru terlibat dalam kajian ini. Instrumen kajian ini merupakan soal selidik. Data kajian ini telah dianalisis secara statistik deskriptif dan inferensi dengan menggunakan perisian IBM SPSS. Dapatan kajian ini telah menunjukkan bahawa tahap persepsi guru terhadap penggunaan WhatsApp Messenger dalam pengajaran sejarah berada pada tahap tinggi berdasarkan demografi guru iaitu jantina, opsyen, pengalaman mengajar dan kelulusan pendidikan walaupun dapatan kajian juga telah melaporkan bahawa tidak terdapat perbezaan min yang signifikan bagi persepsi penggunaan WhatsApp Messenger dalam pengajaran sejarah berdasarkan demografi guru. Kajian ini memberikan implikasi kepada pada guru sejarah untuk melaksanakan proses pengajaran dan pembelajaran sejarah dengan penggunaan WhatsApp Messenger.
Coastal Zone Development Strategy as Tourism Object: A Case Study of Tapandullu Beach, Mamuju Regency
Authors: Fitri Nurul Idil , Moenta Pengerang , Padjung Rusnadi
Published: January 2021

This study aims to determine the Coastal Zone Development Strategy as a Tourism Object in Mamuju Regency. This type of research is qualitative research using the exploratory method. In the selection of research, informants were carried out deliberately (purposive sampling) with as many as 7 informants. Data analysis with an interactive model consists of three stages of data reduction, data presentation, drawing conclusions. The results showed that the policy in developing the coastal area as a tourist destination in the Mamuju Regency area by increasing the promotion of regional tourism in Mamuju Regency, developing environmentally-based productive tourism, growing the active role of the community to participate in building the tourism sector, and increasing the role of local government, Private sector and society in tourism development in Mamuju regency. Factors that influence the development of tourism, namely the supporting factors in the management of tourist objects, namely the potential of the area and the active role of the community so that they can develop and build a tourist attraction for Tapandullu Beach that is better and can attract the attention of tourists. While the inhibiting factors in Tapandullu Beach Tourism Governance are inadequate facilities and infrastructure and limited budget so that it hinders the process of developing the Tapandullu Beach tourism object. The managerial strategy for developing tourist beach tourism is realized in the form of strengthening the mass tourist market segment and developing the tourism market segment to optimize the development of coastal tourism destinations.
APROXIMACION AL NIVEL DE CUMPLIMIENTO EN LA PROTECCIÓN DE LAS AVES MARINAS
Authors: Huanca Excelmes Irene Yuvalena
Published: January 2021

El  propósito  fue determinar el nivel de cumplimiento en la protección de las aves marinas, para ello se realizó un análisis documental de los Reglamentos de Organización y Funciones, así como el marco normativo nacional e internacional con un enfoque de competencias a fin de identificar que competencias eran  compartidas y exclusivas, se encontró que si está establecido las entidades nacionales con competencias exclusivas y compartidas como el MINAM, SERFOR, SERNANP, PRODUCE, IMARPE,  AGRORURAL por lo tanto se concluye que, si está determinado las competencias, pese a ello, aún no se aprobó el  Plan Nacional de Conservación de Aves Marinas, por lo que  el nivel de protección de las aves marinas desde la implementación de planes de gestión es insuficiente.
The Impact of Market Assessment on The Sustainability of Humanitarian Projects in Yemen: INGOs Perspective
Authors: Morshed Naif , Al-Abed Mohammed Saleh
Published: January 2021

Sustainability of humanitarian projects has increasingly become an important theme that all INGOs, donors, fundraisers, beneficiaries, and stakeholders are focusing on in the time being. However, some humanitarian projects in Yemen have been suffering from the lack of sustainability. This study aims to examine the impact of market assessment on the sustainability of humanitarian projects in Yemen from the perspective of international NGOs. Quantitative approach was employed, and questionnaires were used to collect data from nine INGOs in Yemen; namely OXFAM, Handicap, Care, ACF, NRC, DRC, Islamic Relief, Save Children and Acted. The sample comprises of 207 participants, out of which 168 (81.16%) responded. The results indicate that there is a significant strong positive correlation between market assessment and the sustainability of humanitarian projects in Yemen. In addition, the results show that market assessment explain 84.1% of the sustainability of humanitarian projects. Furthermore, market assessment has a significant impact on the sustainability of humanitarian projects. Necessarily, projects management should take market assessment as critical aspect along all the stages of projects cycles starting from need assessment to project designing, proposal development, planning, implementation and monitoring and finally in review and evaluation, the time of project closure, and lesson learned. If not, the sustainability of projects in Yemen will continue to be problematic and cause loose of satisfaction of beneficiaries and trust of donors. Similarly, all project staff should be aware of market developments around them, including the access to the market, concentration of the markets, availability and cost of required goods, accessibility by buyers and sellers to the market, and most importantly integration of several markets. Therefore, the design of the projects will be based on the practical points that will help to ensure the budget allocated and the best quality of response. Finally, the design of the projects should be built on lesson learned from previous projects in the same context and same experience in the thematic and geographic areas that have the full market assessment summaries.
Evaluación de los márgenes quirúrgicos tras la prostatectomía radical asistida por robot.
Authors: González Serrano Adolfo
Published: January 2021

ANTECEDENTES: el reporte de los márgenes quirúrgicos carece de estandarización, a pesar de las recomendaciones internacionales.OBJETIVO: describir las características de los márgenes positivos que deben reportarse después de la prostatectomía radical.MATERIALES Y MÉTODOS: estudio observacional, descriptivo, transversal y retrospectivo. Se revisaron los expedientes de pacientes con cáncer de próstata atendidos en el Departamento de Urología del Centro Médico Nacional 20 de Noviembre a quienes se realizó prostatectomía radical asistida por robot entre los meses de mayo de 2015 y mayo de 2016. Se describen las variables de: estadio tumoral, puntaje de Gleason, volumen prostático, antígeno prostático, densidad del antígeno, recurrencia bioquímica y necesidad de radioterapia posoperatoria.RESULTADOS: de 52 registros, 3 pacientes (5.7%) tuvieron márgenes quirúrgicos positivos. El 60% reportó Gleason de 7 (3+4) y pT2bR1. La zona de mayor localización fue el ápex, con una media de extensión de 2.6 mm. Dos pacientes recibieron radioterapia adyuvante y a otro más se ofreció radioterapia de rescate.CONCLUSIONES: la evaluación de las variables histopatológicas de los márgenes quirúrgicos positivos postprostatectomía puede ser de trascendencia clínica. Existen resultados controvertidos respecto de tal trascendencia, quizá relacionada con la falta de uniformidad en el reporte de patología.PALABRAS CLAVE: prostatectomía radical, márgenes quirúrgicos, recurrencia bioquímica.
Sarcoma sinovial primario del riñón: una presentación inusual
Authors: Lambis Ricardo Jorge Alberto , Gonzalez Peralta Aura Maria , Herrrera Lomonaco Sandra , Soto Zarate Enrique Felipe , Robles Perez Karol , Barreto Rina
Published: January 2021

ANTECEDENTES: el sarcoma sinovial es el cuarto tipo más común de los sarcomas. Suele localizarse en la región paraarticular de las extremidades inferiores y los tendones. Cuando aparece en el riñón es en pacientes de 15-40 años de edad, con un promedio de 38 años. Predomina en el sexo masculino y se manifiesta con una sensación de masa abdominal, hematuria y signos inespecíficos.CASO CLÍNICO: paciente femenina de 59 años de edad que acudió a consulta por dolor en la región lumbar derecha, emesis y hematuria, acompañados de una masa palpable, dura e indolora en el cuadrante superior derecho. La tomografía computada reveló que el riñón derecho estaba aumentado de tamaño, con componentes de densidad heterogéneos. Se efectuó nefrectomía renal derecha. El diagnóstico patológico fue de sarcoma sinovial, confirmado por inmunohistoquímica. El desenlace fue fatal debido a un tumor recurrente que afectó la fosa renal derecha.CONCLUSIONES: el sarcoma sinovial es una enfermedad rara, con especial predilección por ciertas zonas anatómicas. La localización renal es excepcional y en la bibliografía hay pocos casos reportados. Se comporta de manera agresiva, con poca respuesta al tratamiento lo que origina su gran morbilidad y mortalidad.PALABRAS CLAVE: sinovial, sarcoma, neoplasia, tumor renal.
¿Existe disfunción eréctil posterior al manejo quirúrgico en la fractura de pene? Evaluación funcional y de la satisfacción sexual
Authors: Magaña-González Jorge Esteban , Sánchez-Núnez Juan Eduardo , Jaspersen-Gastelum Jorge , Rosas-Nava Jesús Emmanuel , Acevedo-García Christian , Hernández-Farías Miguel Ángel , Rodríguez-Valle Edson David , Cabrera-Mora Norma Alejandra , Hernández-Hernández Raymundo Armando , Rico-Frontana Eloy
Published: January 2021

Introducción: La fractura de pene (FP) es una emergencia urológica que se conceptualiza como la ruptura de la túnica albugínea del cuerpo cavernoso en erección con o sin afectación uretral. El objetivo de este estudio es describir la preservación de la función eréctil en pacientes con antecedentes de fractura de pene manejados con reparación quirúrgica.

Material y Métodos: Estudio observacional, descriptivo, analítico y retrospectivo de pacientes atendidos en el Departamento de Urología del Hospital General de México, durante el período de 2005 a 2019 con diagnóstico de fractura de pene. Un total de 32 expedientes clínicos tratados en nuestra unidad, analizando las siguientes variables: edad al momento de la fractura, preferencia sexual, estado civil, mecanismo de trauma, condición anatómica, tiempo de atención médico-quirúrgica, tiempo de recuperación, curvatura del pene, disfunción eréctil -IIEF-5-, fibrosis o estenosis uretral como complicaciones postraumáticas y seguimiento temporal. Resultados: El mecanismo de lesión presentado por los pacientes fue el coito 24 (75%), la promiscuidad estuvo presente en 16 casos (50%). Con respecto a la preferencia sexual, se registraron 31 casos como heterosexuales (97%), la posición sexual más frecuente asociada con fractura de pene fue "emparejarse" con 12 pacientes (38%). La mayoría de los 6 (19%) tenía un tiempo de atención quirúrgica registrado en 720 minutos (30 horas). La reanudación de las relaciones sexuales se informó en promedio dos meses ± 1.3 meses, después del trauma. Del total de pacientes, la gran mayoría permanece sin disfunción eréctil 19 (60%).

Conclusión: La mayoría de los pacientes que reciben atención quirúrgica oportuna al momento del diagnóstico (menos de 35 horas) tendrán un mejor pronóstico y un resultado favorable en términos de función eréctil, evitando así las secuelas de la fractura.
KONSEP DAKWAH MASYARAKAT MULTIKULTURAL DENGAN MENELADANI AJARAN AL-QUSYAIRI DALAM TASAWUF AKHLAQI
Authors: Khoirul Anwar
Published: January 2021

Tasawuf yang dianut dan diajarkan oleh al-Qusyairi adalah tasawuf yang sejalan dengan ajaran syariat. Dari tulisan-tulisannya terlihat bahwa ia berupaya menyadarkan orang bahwa tasawuf yang benar adalah tasawuf yang bersandarkan pada akidah yang benar dan tidak menyalahi ketentuan syariat, seperti yang dianut oleh para salaf atau Ahl al-Sunnah,. Dalam perspektif al-Qusyairi, pemurnian tauhid sangatlah prinsip dan urgen, karena Islam dibangun di atas kekuatan tauhid, bahkan kekuatan Islam justru terletak pada fondasi tauhid. Apabila tauhid yang dimiliki oleh umat Islam kuat, maka agama Islam menjadi kuat dan tangguh. Tauhid adalah kekayaan yang terbesar yang dimiliki oleh umat Islam, sekaligus sebagai senjata yang ampuh dalam menghadapi berbagai rongrongan hawa nafsu. Dalam hal ini tasawuf yang diteladani adalah tasawuf akhlaqi yaitu kajian ilmu yang sangat memerlukan praktik untuk menguasainya. Tidak hanya berupa teori sebagai sebuah pengetahuan, tetapi harus dilakukan dengan aktifitas kehidupan manusia. Di dalam diri manusia juga ada potensi-potensi atau kekuatan-kekuatan. Ada yang disebut dengan fitrah yang cenderung kepada kebaikan. Ada juga yang disebut dengan nafsu yang cenderung kepada keburukan. Jadi, tasawuf akhlaqi yaitu ilmu yang memperlajari pada teori-teori perilaku dan perbaikan akhlak. tasawuf akhlaqi mempunyai tahap sistem pembinaan akhlak yaitu takhalli, tahalli dan tajalli
The Matching Effect Between Coping Strategies and Construal Levels in Cause Marketing Communications
Authors: Bae Mikyeung
Published: January 2021

Given that the COVID-19 pandemic has had dramatic impact on consumer attitudes toward cause marketing communications, this study addresses the problem of how psychological stress influences consumers’ prosocial behavior. Despite research suggesting that many aspects of consumer behavior may be understood in the context of consumer efforts to handle stress, cause marketing literature has not examined the role of stress and coping-based matching. Consequently, the aim of this study is to provide evidence that a match between individuals’ coping and construal levels in advertisements drives greater persuasion. This study further addresses the mindset congruency effects on consumers’ prosocial behavior occurs through response efficacy. Understanding how psychological stress influences consumers’ prosocial behavior would help advertisers understand how they can encourage consumers to cope with specific types of stress by presenting them with more effective cause marketing campaign messages, resulting in purchasing products associated with social cause.
The Resistance of SMEs in Adopting Social Media:TOE Model
Authors: Sugandini Dyah , Irhas Effendi Mohamad , Istanto Yuni
Published: January 2021

This study aims to analyze the resistance to adoption of social media technology in SMEs in Yogyakarta. This research was conducted through a survey of respondents in SMEs using a questionnaire. The number of respondents in this study was 150 SMEs. Data analyser using SEM-PLS. The results of this study indicate that adoption resistance is influenced by manager support, organizational readiness and knowledge of SME managers. Manager support is the most substantial determining factor for SMEs in adopting the technology. The contribution of this research is to add theoretical support to adoption resistance. The resistance to social media adoption in SMEs is unique because the adoption of social media technology is needed during difficult times such as during the Covid-19 pandemic, but many SMEs do not want to adopt it.
NGHIÊN CỨU ẢNH HƯỞNG CỦA THỜI ĐIỂM KHOANH VỎ ĐẾN THỜI GIAN RA HOA, TỶ LỆ ĐẬU QUẢ VÀ NĂNG SUẤT BƯỞI XUÂN VÂN TỈNH TUYÊN QUANG
Authors: Vi Xuân Học , Nguyễn Thị Xuyến , Phạm Thị Mai Trang , Nguyễn Thị Thu Hiền
Published: January 2021

Bưởi Xuân Vân có xuất xứ tại xã Xuân Vân huyện Yên Sơn, tỉnh Tuyên Quang, là giống bưởi ngọt chín sớm, có khả năng rải vụ. Hiện nay bưởi Xuân đang được xác định là một trong những cây trồng có thế mạnh của tỉnh Tuyên Quang và có khả năng phát triển ở các tỉnh trung du miền núi phía Bắc. Bưởi Xuân Vân có số lượng hoa tương đối lớn nhưng tỷ lệ đậu quả thấp do trong thời kỳ nở hoa gặp phải những yếu tố bất lợi. Nhằm điều chỉnh quá trình ra hoa và làm tăng tỷ lệ đậu quả, những nghiên cứu về thời điểm khoanh vỏ trên bưởi Xuân Vân cho thấy: Khoanh vỏ vào ngày 25 tháng 12 hàng năm bưởi Xuân Vân đã ra hoa sớm hơn từ 1 - 7 ngày,  tăng tỷ lệ đậu quả từ 1,25 đến 1,29%, năng suất quả thu được đạt cao nhất (118,4 và 120,1 kg/cây), sai khác có ý nghĩa thống kê ở mức tin cậy 95%. Khoanh vỏ vào ngày 25 tháng 12 hàng năm có tác rụng rõ rệt trong việc điều chỉnh thời gian ra hoa, nâng cao tỷ lệ đậu quả, từ đó nâng cao được năng suất bưởi Xuân Vân.
THÀNH PHẦN LOÀI THÂN MỀM CHÂN BỤNG TRÊN CẠN (GASTROPODA: MOLLUSCA) Ở KHU VỰC NÚI PHƯỢNG HOÀNG, XÃ PHÚ THƯỢNG, HUYỆN VÕ NHAI, TỈNH THÁI NGUYÊN
Authors: Nguyễn Thanh Bình , Hoàng Ngọc Khắc , Hoàng Văn Ngọc , Đỗ Công Ba
Published: January 2021

Nghiên cứu về thành phần loài Thân mềm Chân bụng trên cạn ở khu vực núi đá vôi Phượng Hoàng, tỉnh Thái Nguyên được tiến hành từ 12/2016 đến 5/2017. Kết quả phân tích được 48 loài, thuộc 32 giống, 13 họ. Trong đó họ Cyclophoridae đa dạng nhất có 12 loài, tiếp theo là họ Camaenidae có 8 loài, Ariophantidae có 7 loài, Pupinidae có 5 loài, Achatinidae và Clausiliidae có 4 loài, Chronidae có 2 loài. Thấp nhất có 6 họ Diplommatinidae, Enidae, Veronicellidae, Streptaxidae, Plectopylidae và Philomycidae chỉ có 1 loài. Loài phổ biến và có độ phong phú cao nhất nhất là Diplommatina balansai robusta chiếm 15,99%, các loài khác có độ phong phú thấp. Các loài Thân mềm Chân bụng trên cạn thường phân bố ở những nơi có tầng thảm mục dày, mật độ trung bình 18,77 con/m2, nhiệt độ trung bình từ 200C - 280C, độ ẩm trung bình từ 67% - 88%. Sinh cảnh rừng tự nhiên trên núi đá vôi thành phần loài Thân mềm Chân bụng trên cạn phong phú nhất với 47 loài, chiếm 97,92% số loài tại đây.
NGHIÊN CỨU KHẢ NĂNG ỨC CHẾ NẤM FUSARIUM DECEMCELLULARE VÀ FUSARIUM LATERITIUM GÂY BỆNH LOÉT THÂN, CÀNH SƯA CỦA VI KHUẨN NỘI SINH
Authors: Trần Thị Thanh Tâm , Dương Xuân Tuấn
Published: January 2021

Cây Sưa (Dalbergia tonkinensis Prain) là loài cây gỗ quý, hiếm, có giá trị kinh tế cao ở Việt Nam. Hoạt động gây trồng Sưa trong những năm vừa qua khá sôi động nhưng chủ yếu là nguồn giống trôi nổi và chất lượng cây giống không cao. Những năm gần đây, rừng trồng Sưa tập trung và cây con thường bị nấm Fusarium decemcellulare và F. lateritium gây bệnh loét thân cành gây ảnh hưởng sinh trưởng và chất lượng của cây. Nhằm mục đích phát triển chế phẩm sinh học phòng trừ bệnh, nghiên cứu này đã phân lập, thuần khiết được 12 chủng vi khuẩn nội sinh từ các mẫu cành tươi của 15 cây Sưa khảo nghiệm tại Phú Thọ. Đánh giá hiệu lực ức chế nấm Fusarium decemcellulare và F. lateritium gây bệnh loét thân cành của các chủng vi khuẩn nội sinh đã xác định được 2 chủng vi khuẩn (KD6.3 và KD5.3) có khả năng ức chế mạnh đối với nấm F. decemcellulare và 2 chủng (KD6.3 và KD2.1) ức chế trung bình đối với nấm F. lateritium. Kết quả nghiên cứu này cho thấy có thể sử dụng 3 chủng vi khuẩn nội sinh (KD6.3, KD5.3 và KD2.1) để tiếp tục nghiên cứu tạo chế phẩm sinh học phòng trừ bệnh loét thân cành cho cây Sưa.
The effect of tax revenues on GDP growth in Jordan
Authors: AL-Tamimi Khaled Abdalla Moh'd , Bataineh Ashraf
Published: January 2021

The research aims to identify the impact of tax revenues on the growth of the gross domestic product (GDP) in Jordan during the period 2000-2018. The research reaches a set of results, which is that the greater the value of tax revenues by one unit, the greater the value of the GDP in Jordan by 7.257 units during the same period. There is also a positive effect of tax revenues on the growth and increase of the GDP in Jordan, however, there is no common integration between tax revenues and the GDP in Jordan. Moreover, there is a correction from the short term to the long term and there is an effect of the long-term correction of the relationship between tax revenues and the GDP during the study period. The study recommends the need to work to facilitate the procedures for individuals to pay taxes through modern technological means, work to develop and simplify tax services and raise the level of transparency in tax dealings with all individuals, the need to make amendments to the tax law in order to match the living conditions of individuals and achieve the highest efficiency in collecting due taxes, increasing tax exemptions that are offered to foreign investment to encourage them for investments in all economic, commercial, service and industrial fields in Jordan, working to diversify sources of income for the Jordanian economy and not to rely entirely on tax revenues as a primary source of income.
Specialist tenure of audit partner and audit quality
Authors: Fanani Zaenal , Budi Virmey Mustika Fitriya , Utama A. A. Gde Satia
Published: January 2021

This study aims to determine the ability of the audit quality provided by audit partners to be influenced by seasoned and unseasoned specialists using the Ordinary Least Square (OLS) regression method and discretionary loan loss provision (DLLP). This study shows that the audit quality provided by a specialist partner auditor is higher than the non-specialist. Furthermore, after classifying the specialist partner auditors as seasoned and unseasoned, the results showed that the audit quality provided by seasoned specialist partner auditors is higher than the non-specialist. While the audit quality provided by the unseasoned specialist partner auditor is almost the same as those provided by the non-specialist. This study contributes to literature on specialist auditors. The longer the audit partner is classified as a specialist, the higher the audit quality. Therefore, it can improve the quality of financial statements.
Timeliness of corporate annual financial reporting in Indonesian banking industry
Authors: Murti Wahyu
Published: January 2021

The financial performance of the banking sector globally can be seen on the capital markets of each country. One of the important sources of information in the investment business on the capital market is the financial reports that are provided by every company going public. The objectives of this study are (1) to determine the simultaneous and partial effect of liquidity factors, Debt Equity Ratio, company size on timeliness of financial reporting in the banking sector in Indonesia. (2) to determine what factors are dominant in the timeliness of financial reporting in the banking sector in Indonesia. This research uses secondary data with panel data analysis method. The results show the liquidity variable, Debt Equity Ratio and firm size positively influence on timeliness of financial reporting in the banking sector in Indonesia. Firm Size is the dominant factor that has a significant positive effect on the Timelines Financial Report of the banking sector in Indonesia. The findings of this research are that increasing liquidity, Debt Equity Ratio and Firm Size can increase the Timelines Financial Report of the banking sector in Indonesia. Firm Size as the dominant factor is the attraction and driving force for the Timelines Financial Report banking sector in Indonesia. The research can be used as a reference for future researchers on identifying efforts of the influence of Liquidity, Debt to Equity Ratio, Firm Size and Timelines Report.
Religiosity as a moderating variable on the effect of love of money, Machiavellian and equity sensitivity on the perception of tax evasion
Authors: Purnamasari Pande Putu Ditha , Sari Maria M. Ratna , Sukartha I Made , Gayatri Gayatri
Published: January 2021

This study aims to obtain an empirical evidence on how religiosity is moderating the effect of love of money, Machiavellian, and equity sensitivity on the perception of tax evasion. The populations in this study are individual taxpayers registered in all Pratama tax offices in Bali. Sampling was determined using the probability sampling method with proportional stratified random sampling technique. This study uses 400 research samples. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. The test results provide empirical evidence that love of money and Machiavellian have a positive effect on the perception of tax evasion, however, equity sensitivity has no effect on the perception of tax evasion. The results of subsequent tests provide empirical evidence that intrinsic religiosity and extrinsic religiosity can moderate the effects of love of money, Machiavellian, and equity sensitivity on perceptions of tax evasion.
Environmental cost accounting and financial performance: The mediating role of environmental performance
Authors: Al-Mawali Hamzah
Published: January 2021

This study aims to investigate both the direct and indirect relationships between Environmental Cost Accounting (ECA), Environmental Performance (EP) and Financial Performance (FP). The samples are companies listed in the industrial sector of Amman Stock Exchange. Subjective data using questionnaire are collected to measure ECA and EP, and objective data are obtained from the companies’ annual reports to measure FP. The author used structural equation modeling to analyze the data. The results showed that ECA positively affected EP and FP, also ECA positively affected EP. Moreover, the results confirmed the mediation role of EP on the direct relationship between ECA and FP. This study contributes to the management accounting literature and contingency theory by using structural equation modeling to examine the above-mentioned relationships, which have been neglected in previous studies, and by analyzing more recent data from a developing country perspective. The results will be useful for practitioners in Jordan, especially for management in the industrial companies and the Ministry of Environment.
Tax burden and economic growth in Lesotho: An estimate of the optimal tax burden
Authors: Koatsa Nthabiseng , Paramaiah Ch. , Scona Manaka
Published: January 2021

Lesotho faces fiscal deficits due to high government expenditure as characterized by the huge wage bill regarded as one of the highest in the world (UNICEF, 2018). The aim of this research paper is to investigate the tax revenue impact as a share of Gross Domestic Product (GDP) on economic growth in Lesotho. This research is provoked by the theoretical postulations and empirical evidence that their relationship is positive up to a certain optimal level which is the point at which economic growth rate is maximized. The study used data from 1988 to 2017 to investigate the relationship between tax burden and economic growth in Lesotho by applying the log-linearized model of Scully’s tax optimization model transformed into an ARDL bounds testing framework. Granger causality test and error correction model was employed to investigate the long run relationship between tax burden and economic growth in Lesotho. The findings of study revealed a long-run relationship between economic growth rate and tax burden with a unidirectional causality running from economic growth to tax burden. Granger causality revealed no causal effect running from tax burden to economic growth in Lesotho despite expectation of significant causal effect following both theoretical and empirical literature from various studies. Error correction results further supported a co-integrating relationship running from economic growth to tax burden with 100 percent speed of adjustment in the short-run towards a long-run equilibrium level. An optimal tax burden could not be established as the variables of interest were negative and insignificant signifying the insignificance of tax policy in stimulating the economic performance.
Cash flows, capital structure and shareholder value: Empirical evidence from Amman stock exchange
Authors: Sawalqa Fawzi A. Al
Published: January 2021

The current study links the information contents of the three main financial statements in a balanced panel data model to empirically examine the effect of cash flows per share and capital structure on shareholder value. The results of the study are based on a sample of 270 firm-year observations from the Jordanian commercial banks and insurance companies that listed on Amman Stock Exchange (ASE) from 2011 to 2019. Based on the Fixed Effect Model (FEM) with Driscoll-Kraay standard errors, the empirical results show that cash flows from operating activities per share had a positive and significant relationship with shareholder value, whereas both the cash flows from investing and financing activities per share had negative but insignificant relationship with shareholders’ value. Results also show that capital structure had a negative but insignificant relationship with shareholder value. Finally, the results indicate that dividend per share had a positive and significant relationship with shareholder value. Accordingly, decision-makers should direct cash to efficient investment projects in order for cash outflows from investing activities to create value to shareholders and to generate positive cash flows from financing activities. Similarly, an appropriate capital structure should be selected to create value for shareholders.
Board Structure of Corporate Organizations and Earnings Management: Does Size and Independence of Corporate Boards Matter for Nigerian Firms?
Authors: Ideh Abel Oghenevwoke , Jeroh Edirin , Ebiaghan Orits Frank
Published: January 2021

The relationship subsisting between board structure of corporate organizations and earnings management has attracted several concerns particularly to regulatory agencies, management, accounting practitioners and researchers alike. Therefore, this study, examined the extent to which board independence and size influence the level of earnings management of publicly quoted Nigerian firms. For this purpose, the adoption of the International Financial Reporting Standards (IFRS) and the age of firms were introduced as mediating variables. Secondary data were however pooled from the financial statements of ninety-two (92) firms cutting across ten (10) industrial sectors from 2007–2018 (12 years). The regression analysis amidst other relevant statistical techniques was adopted to analyze the collated pooled data. Evidence from our result indicates that with the introduction of IFRS adoption and firm age as mediating variables, the Fcal obtained was 1.72 (p-value = 0.1424), thus indicating that the size of boards and the presence of independent directors (board independence) in corporate boards could not significantly influence the level of earnings management in Nigerian firms. We therefore recommend that in order to regulate managements’ opportunistic behavior/earnings management, regulators and stakeholders who are charged with the task of performing oversight functions on the activities of management should lay more emphasis on ensuring that preparers of financial statements fully comply with the provisions of IFRS and other regulatory requirements for financial reporting.