bluuebunny/crossref_metadata_2025 huggingface dataset:
Retrospective Evaluation of Pain and Pain Management in Lung Cancer Patients
Authors: Pirbudak Çöçelli Lütfiye , Tuncel İbrahim , Ganidağlı Süleyman , Öner Ünsal
Published: June 2023

We investigated nature of pain and effectiveness of pain management methods applied of the primary lung cancer patients, if their pain's due to primary cancer or metastasis. In this retrospective study, patients with primary lung cancer who treated in our pain clinic were included in this study between January 2004 and January 2009. They were questionared for the pain localisation, onset time and exacerbation period of pain, characteristics of the pain(neuropatic or visserral), VAS, metastasis of cancer, related to cancer treatment. In addition pain affects on sleep, quality of life were questionared. Analgesic therapy and interventional methods applied were examined. One hundered twenty one patients (11 women, 110 men) had applied to pain clinic between the years 2004 -2008. Age range of the patients was 30-80 years. 92 patients defined neuropatic pain, 29 patients defined visseral pain. The localization of pain were mostly at back, shoulder, upper abdomen, lib and legs. In 25 patients pain were primary due to lung cancer, 96 patients' were due to metastasis. Visseral pain had acute onset, within 2 weeks of duration. Onset time of neuropatic pain was 3 months. Exacerbation period of visseral pain was meanly a week, and neuropatic pain was meanly 3 months. We started appropriate treatment from WHO ladder treatments according to their pains. We applicated central or peripheral nevre blockade when medical treatment didn't work in 24 hours. In 95 patients (78.5%) medical treatment worked. But in 26 (21.5 %) patients pain was under-control with central or blockade additional to medical treatment. In 16 of 26 nerve blockade patients, we inserted epidural catheter and in the other 10 patients we applicated intercostal nevre blockade. We applicated suprascapular blockade to 7 patients having shoulder pain. Almost every patients had mood and sleep disorders. We determined that patients with primary lung cancer who admitted to our pain clinic have mostly neuropatic pain usually secondary to metastasis. On the other hand, patients who described visceral pain have shorter duration of pain onset. Pain was controlled with either medical or interventional methods in all patients.
Skin Cancers: Retrospective Analysis of 10 Years
Authors: Türkmen Arif , Berberoğlu Ömer , Bekerecioğlu Mehmet , Mutaf Mehmet
Published: June 2023

The incidence of skin cancers is increasing throughout the world and ultraviolet exposure is one of the most common aetiological factor. We have analysed retrospectively 510 patients who were admitted to our unit between Oct.1999 to Dec.2009. Aetiological factors of the skin canser, time period from the begining of the lesion to patient's application to our clinic, gender distribution, localization of the lesions, histopathological diagnosis, treatment modalities were investigated. The study revealed that 663 skin canser were excised from 510 patients. We aimed to compare our clinical datas to the literature in this study.
The Case with Type 2 Diabetes Mellitus Regulated by Use of Metformin+Detemir
Authors: Keskin Mehmet , Kör Yılmaz , Pekmez İbrahim , Kılıç Orhan , Güler Elif , Keskin Özlem , Balat Ayşe
Published: June 2023

The prevalence of obesity and type 2 diabetes mellitus in adolescent is increased recently related with dietary factors. Early and late decreased insulin release, peripheral insulin resistance and increased hepatic glucose production are responsible for etiopathogenesis of type 2 diabetes mellitus. Obesity is most important risk factor for developing insulin resistance and type 2 diabetes mellitus. Metformin is available oral antidiabetic drug. The long-acting basal analogue insulin detemir is usable for type 1 and type 2 diabetes. This presention showed that metformin with insulin detemir was effective for good glycemic control.
Central Precocious Puberty in a 14-Month-Old Infant Girl With Vaginal Bleeding
Authors: Kör Yılmaz , Keskin Mehmet , Parlak Mesut , Keskin Özlem , Güler Elif , Balat Ayşe
Published: June 2023

Precocious puberty is defined as the onset of secondary sexual characteristics before 8 year of age in girls. The first sign is generally development of the breast related with early activation of hypothalamic- pituitary-gonadal axis. Although central precocious puberty is mostly idiopathic the cause may be hypothalamic tumor, malformation, hydrocephalus and radiotheraphy. GnRH stimulation test is gold standard for diagnosis. GnRH agonists especially leuprorelin is very effective for treatment of idiopathic central precocious puberty. This case is presented because of vaginal bleeding is unusual cause of administration for this age.
Complex Regional Pain Syndrome Type-I: Social Aspect And Life Care Planning
Authors: Türkmen Arif , GÜNAL Ertan , Temel Metin , Berberoğlu Ömer
Published: June 2023

Complex regional pain syndrome type I, also known as reflex sympathetic dystrophy, is a multisymptom syndrome usually affecting one or more extremities. Etiology is not being solved completely, but uncontrolled sympathetic activity and inflammatory response following soft tissue and nevre injury is thought to be the main cause of this disease. Common symptoms are pain and tenderness to palpation and evidence of autonomic nervous dysfunction in an extremity. There is not one single successfull treatment approach to complex regional pain syndrome and if the treatment of patient is not enough, major problems in patients social life may be occured. In this study, social aspect and life care planning of complex regional pain syndrome type I were discussed.
Changes in Parenteral Nutrition of Preterm Newborns
Authors: Gülcan Hande
Published: June 2023

The nutritional needs of premature infants are usually dependent upon parenteral nutrition (PN) during early postnatal life, especially for very low birth weight (VLBW) infants (birth weight of less than 1500 g). In these infants, full enteral feedings are generally delayed because of the severity of medical problems associated with prematurity, such as immature lung function (which often requires endotracheal intubation and mechanical ventilation), hypothermia, infections, and hypotension. In addition, early enteral feeds are also delayed because of concerns that aggressive feeding may lead to complications such as feeding intolerance or necrotizing enterocolitis. As a result, the nutritional requirements of VLBW infants are rarely met by enteral feeds in the first two weeks after birth. There is growing evidence that inadequate nutrition in the first weeks of life of premature infants results in growth failure that is often difficult to correct and may lead to permanent detrimental effects. The early use of adequate PN minimizes weight loss and improves growth outcome. Therefore, parenteral nutrition (PN) in the premature infant including its composition will be reviewed here.
Free DNA in Circulation and its Importance
Authors: Pehlivan Sacide , Avcı Selahattin , Sever Tuğçe , Bayram Ali , Oğuzkan Balcı Sibel
Published: June 2023

The cell-free, nude and double helix structured DNA, which joins circulation for reasons such as cell necrosis and programmed cell death (apoptosis) and is obtained by the purification of plazma or serum samples in the circulatory system, is called Free DNA (fDNA). Although it is advocated to have existed approximately 130 years ago, its importance has been understood better for the last 20 years, and it preserves its place among the cases in which intensive studies are made in many fields of medicine such as Hematology, Gynecology and Obstetrics, Urology, Oncology, Surgery and Neurology. In this collection, it will be intended to summarize literature information wherein it is intended to answer questions such as what Free DNA is, in which fields it is studied more intensively and whether it yields promising results in diagnosis and treatment for the future.
Early T Wave Inversion (Cardiac Memory Pattern)
Authors: Yüce Murat , Sucu Murat , Davutoğlu Vedat
Published: June 2023

A 32-year-old man was admitted to the coronary care unit because of wide QRS complex tachycardia. 12-lead electrocardiogram showed a monomorphic regular wide QRS complex tachycardia with a ventricular rate of 110 beats/minute and right bundle branch block morphology. The patient was received synchronized shocks at energy levels of 200 Joules with normal sinus rhythm. His electrocardiogram after the termination of the wide QRS complex tachycardia returned to sinus rhythm with T wave inversions in V1- V6 and DII, DIII, aVF. The indicated T-wave inversions demonstrate cardiac memory due to the preceding abnormal ventricular activation caused by tachycardia. Because the T wave inversion occurred after the conversion from tachycardia to sinus rhythm, it is illustrated by the cardiac memory phenomenon
The Comprasion of Grade Systems of the Mucoepidermoid Carcinomas
Authors: Esen H. Hasan , Toy Hatice , Erden F. Cavide
Published: June 2023

Mucoepidermoid carcinoma is the most common salivary gland malignancy and there is arguably no other salivary gland tumor in which grading is as important to prognosis and therapy. Mucoepidermoid carcinoma are graded by most using three tiers: low, intermediate and high grade. The three most popular grading systems are: the AFIP grading system, modified Healey system and the Brandwein system.
Insulin Resistant and Metabolic Syndrome Frequency in Childhood Obesity
Authors: Altuncu M. Erkan , Kör Yılmaz , İrdem Ahmet , Başpınar Osman , Keskin Mehmet
Published: June 2023

Childhood obesity is considered as one of the most common illness threating public health. Obesity is one of the basic life threatening factor causing coronary heart diseases, hypertension, dyslipidemia, insulin resistance and metabolic syndrome. In detailed clinical studies it has been shown that this type of illness, which mostly showing clinical findings in adult age, is based in the childhood. The aim of this study was to evaluate the prevalence of metabolic syndrome in childhood obesity. Insulin resistance was found in 33 patients (50%); dyslipidemia in 49 patients (74%) and hypertension in 18 patients (27%). Metabolic syndrome was observed in 28 (42%) patients. As consequence, metabolic syndrome frequency was very high in obese children.
The Efficacy of Oral Terbutaline in Cases with Priapism
Authors: Erturhan Sakıp , Seçkiner İlker , Bayrak Ömer , Şen Haluk , Solakhan Mehmet , Özgül Hanifi
Published: June 2023

The aim of this study was to evaluate the efficacy of oral terbutaline in the treatment of cases with early and late periods of priapism. Results belonging to 73 patients between the age of 28 and 56 (mean age 38.4), with priapism secondary by intracavernous injection of vasoactive agents, were evaluated retrospectively. Patients were divided into three groups as: applicants in the first 8 h (Group 1, n=25), applicants between 8 and 16 h (Group 2, n=29), and applicants later than 16 h (Group 3, n=19). Ten miligrams of terbutaline was given orally to all patients and the outcomes were evaluated following a 1-h waiting period. After the oral administration of terbutaline, penile detumescence were obtained 14 (56%), 10 (34.4%), and 1 (5.2%) patients in groups 1, 2, and 3, respectively. The differences between the groups were found to be statistically significant (p<0.05). Oral administration of terbutaline to patients with priapism is a simple and noninvasive method; satisfactory success results were obtained especially when applied during the first 8 h.
Evaluation of the Satisfaction Levels of Inpatients in the University of Gaziantep Medical Faculty Hospital
Authors: Savaş Esen , Bahar Aynur
Published: June 2023

Patient satisfaction is an important criterion for evaluating the quality of health services. The aim of this study was to determine the satisfaction of the patients receiving inpatient treatment. Patient satisfaction was evaluated on 230 patients in Hospital of Gaziantep University. Analyzing data frequency, correlations and chi-square tests were used. 73.5% of patients were reported to „good‟ general hospital care.
Determination of High School Students' Eating Attitudes, Eating Behavior and Self-Esteem
Authors: Tanrıverdi Derya , Savaş Esen , Gönüllüoğlu Nurcan , Kurdal Ebru , Balık Ganime
Published: June 2023

The study was carried out to assess eating behaviors, eating attitudes and self-esteem of high school students and to examine the relationship between them. The study used a descriptive design. This study was carried out 4 to 15 January 2010 in the high school students. The samples consisted of 446 students. The data were collected by using Questionnaire Form, Rosenberg Self-Esteem Scale and Eating Attitudes Test. The data were evaluated by SPSS statistics program. The mean age of the students was 16.07, 69.5% the students do not eat meals during the day and stated that they did not do the breakfast mostly. 81.4% of them indicated that they eat fast food-style food. Besides, regular breakfast, lunch and dinner eating habits were found to be quite inadequate. Course work or watching TV, eating junk food habits were found to be high. This study was a significant relationship between symptoms of eating disorders and self-esteem (p<0.05). It was found a significant relationship between BMI and self-esteem, between family attitudes and self-esteem (p<0.05). This study was found to be quite a lot incidence of unhealthy eating attitudes and eating behaviors. Inadequate and unbalanced nutrition affects health and school success. Therefore recommended that students acquire the habit of healthy eating.
Massive Hepatosplenomegaly due to Uveal Melanoma Metastasis
Authors: Dağ Muhammed Sait , Türkbeyler İbrahim , Sarı İbrahim , Taysı Seyithan , Kadayıfçı Abdurrahman
Published: June 2023

Uveal melanoma is a rare tumor which may cause to liver metastasis. We report a case of uveal melanoma which presents with severe abdominal pain and massive hepatosplenomegaly due to diffuse liver metastasis. The patient had a history of enucleation and ocular prosthesis for left eye more than 1 year. On physical examination the liver was palpable about 10 cm with a smooth and hard surface. The spleen was also palpable. Medical records of patient showed that he had an operation for uveal melanoma previously. Urine melanin was detected at the Thormahlen’s test. The liver biopsy confirmed the presence of a metastasis of malignant melanoma. Massive hepatosplenomegaly due to uveal melanoma is a rare clinical entity. The medical history of the patient is very important for suspicion of the underlying pathology.
PENGARUH BULLYING TERHADAP KESEHATAN MENTAL SISWA SEKOLAH DASAR
Authors: Agustina  , Pujiastuti Pratiwi , Mustadi Ali
Published: June 2023

Education is the process of changing the attitudes and behavior of a person or group of people to mature humans through teaching and training. The purpose of this study was to determine the effect of bullying on the mental health of fourth-grade students at SDK Ende 3 Ende. This type of quantitative research. The sample in this study was 30 students in class IV. This study uses Pearson Correlation Product Moment analysis using the SPSS 25 application to measure the closeness of a linear relationship between two variables that have normal data distribution. Bullying has a positive and significant correlation with mental health (R) which is positive (0.718) and the account of the bullying act variable (0.615) > ttable corresponds to a significant level of 5% (2.006). The results of this study indicate that bullying greatly affects children's mental health. So it can be concluded that bullying has a positive and significant effect on mental health. The contribution of bullying to mental health can be seen through its determination coefficient (r2), which is 0.615. Bullying contributes 51.6% to mental development. A Contribution of 48.6% to mental development is obtained from other factors.
Động cơ phạm tội của trẻ vị thành niên vi phạm pháp luật tại Trường Giáo dưỡng số 5, Long An
Authors: Nguyễn Thị Bích Thủy , Phan Thị Dạ Thảo , Trương Thị Tuyết Thanh
Published: June 2023

Động cơ phạm tội là động cơ bên trong thúc đẩy và dẫn đến hành vi phạm tội của trẻ vị thành niên. Vì vậy, hiểu rõ về động cơ phạm tội thì gia đình, nhà trường cũng như xã hội sẽ phần nào hạn chế được tình trạng này. Qua nghiên cứu, chúng tôi thấy rằng: động cơ phạm tội chủ yếu của trẻ vị thành niên là động cơ gắn liền với những suy tính nhằm nâng cao thể diện bản thân. Ngoài ra, còn có các động cơ khác như động cơ mang tính chất hiếu chiến, động cơ vụ lợi. Đồng thời, các yếu tố như gia đình, nhà trường, xã hội có ảnh hưởng đến động cơ phạm tội của trẻ. Trong đó, yếu tố gia đình là yếu tố trực tiếp và nền tảng tác động đến quá trình hình thành và phát triển nhân cách của trẻ.
Phương hướng triển khai xây dựng văn hóa doanh nghiệp dựa trên thái độ và sự hài lòng của nhân viên tại công ty điện lực Bình Dương giai đoạn 2015-2020
Authors: Trần Đức Tuấn
Published: June 2023

Xây dựng văn hóa doanh nghiệp đóng vai trò quan trọng không chỉ trong việc cải thiện hành vi tổ chức mà còn trong việc xây dựng công tác tâm lý nhân sự. Bài báo đề cập đến vai trò của công tác tìm hiểu tâm lý hài lòng của nhân viên trong tiến trình xây dựng văn hóa doanh nghiệp tại Công Ty Điện Lực Bình Dương. Các khái niệm về văn hóa doanh nghiệp được điểm qua, các phân tích cũng cho thấy tầm quan trọng của tâm lý hài lòng của nhân viên đối với sự gắn bó lâu dài. Kết quả nghiên cứu cho thấy sự hài lòng được dựa trên văn hóa doanh nghiệp hỗ trợ, cơ chế, hay sáng tạo. Qua đó công ty nên chú trọng các giải pháp tâm lý trước khi tiến hành xây dựng văn hóa doanh nghiệp.
Nghiên cứu quy trình công nghệ sản xuất gạo lứt giàu GABA (Gamma Aminobutyric Acid) từ các giống lúa: 0M 5451, OM 6979 và OM 1532 nảy mầm
Authors: Trần Thị Thu Hương , Trần Thị Hồng Châu , Hoàng Đình Bằng , Lê Thị Trúc Phương
Published: June 2023

Nảy mầm là sự phát triển của phôi bên trong hạt khi gặp những điều kiện thuận lợi. Quá trình nảy mầm của gạo lứt làm tăng hàm lượng gamma aminobutyric acid (GABA) và tạo điều kiện cho quá trình tiêu hóa các chất trong gạo lứt trở nên dễ dàng hơn. Qua khảo sát thành phần dinh dưỡng của loại gạo lứt nâu được xay xát từ giống lúa OM5451 cho thấy, khi ngâm gạo lứt ở pH7 trong 9 giờ ở nhiệt độ phòng và ủ ở nhiệt độ 30oC trong 24 giờ hàm lượng GABA đạt 34,8 ± 1,8 mg/100g tăng gấp 27,43 lần so với nguyên liệu ban đầu (1.57 ± 0,19 mg/100g với mức tăng khối lượng 1,26 lần sau khi ngâm). Quá trình xay xát lúa được thực hiện ở 3 mức khoảng cách rulo khác nhau trên máy Shatake từ 0,5 đến 1,5mm, qua đó xác định ở khoảng cách của rulo là 1mm tỷ lệ hạt gạo còn nguyên phôi cao nhất đạt 69,73% và tỷ lệ hạt nảy mầm trên cả 3 loại gạo (OM5451, OM6979, OM1532) được xay xát ở chế độ này rất cao từ 96,72 – 97,44%. Chế độ sấy gạo ở nhiệt độ 50oC trong thời gian 120 phút hạt gạo đạt độ ẩm là 13,45 ± 0,03% phù hợp để bảo quản gạo.
Impact of implementing lean six sigma on profitability - a case study of BJC’s glass packaging division
Authors:   , Wu Mengyuan
Published: June 2023

The objective of this paper is to assess the impact of implementing LSS in manufacturing glass packaging on profitability in BJC’s glass packaging division, and to explore the CSFs for implementation of LSS in BJC context. Also, described the industry trend of implementing LSS in the future. Line chart and pie chart is used to display and analyze the company's relevant data from 2006-2019 and the operating profit ratio, ratio of profits to cost and expense (RPCE), and return on total assets ratio (ROA) are will be calculated and analyzed to assess the impact of implementing LSS on profitability of BJC’s glass packaging division. The literature review of CSFs is combined with the actual situation of BJC’s glass packaging division to explore the CSFs for implementation of LSS in BJC context. The expert viewpoints are be used to describe the industry trend of implementing LSS in the future. Implementation of LSS by the BJC's glass packaging division has achieved huge returns in the first year, but due to the lack of sustainability, the long-term impact of the project on the company is not sustained. Long-term involvement and commitment of management are critical to the implementation of the LSS program. During the financial crisis LSS helps the leader's job easier. Due to the coming era of big data, how to obtain value from big data is a major challenge to LSS. At the same time, the unique advantages of LSS in informatization and intelligence will make LSS have more and more application space in the future. The results of this research will have implications for BJC considering further improvements in profitability through the implementation of LSS. The findings will provide guidance for BJC to implement LSS more effectively in the future. And this research will provide future development direction for BJC’s glass packaging division.
Aspectos biométricos dos frutos e diásporos de Mauritia flexuosa provenientes do Cerrado brasileiro
Authors: Campos Thiago Souza , Souza Antonio Maricélio Borges de , Vieira Guilherme Rodrigues , Pivetta Kathia Fernandes Lopes
Published: June 2023

A palmeira buriti (Mauritia flexuosa L. f.) serve como matéria-prima para a indústria alimentícia, farmacêutica e biotecnológica, porém apresenta baixa taxa de germinação e viabilidade de sementes, que estão diretamente relacionadas com as características morfológicas dos frutos e sementes. A caracterização biométrica fornece informações necessárias para a diferenciação, caracterização de aspectos ecológicos e genéticos de diferentes espécies e de populações de um mesmo grupo, podendo auxiliar na conservação e propagação de espécies. Dessa forma, o presente trabalho realizou a caracterização biométrica de frutos e diásporos de Mauritia flexuosa provenientes de um ambiente de cultivo no Cerrado brasileiro. Foram amostrados aleatoriamente 100 frutos, que foram mensurados em comprimento, largura, espessura, peso individual, comprimento do diásporo, largura do diásporo, espessura do diásporo e peso individual do diásporo. Os frutos foram classificados como vermelhos (Hue 10 R 4/8) e os diásporos amarelo-alaranjados (Hue 7.5 YR 8/8). Os dados de cada característica foram submetidos à análise estatística descritiva. Os frutos apresentaram variação de 6,56% de comprimento, 4,38% de largura e 4,26% de espessura, enquanto os diásporos apresentaram variação de 8,17% de comprimento, 9,29% de largura e 9,62% de espessura. As variáveis peso do fruto e peso do diásporo apresentaram maiores variações, 12,12% e 23,86%, respectivamente. Houve correlação positiva entre a largura e espessura (0,90). A pequena variação nas dimensões biométricas indica que a espécie possui pouca variabilidade.
Zanthoxylum rhoifolium y su potencial para estudios dendrocronológicos en la Amazonía peruana
Authors: Portal-Cahuana Leif Armando , Huamán-Guevara Rolando Majeed , Colina-Nano Héctor Cesar
Published: June 2023

El estudio de las especies que presentan potencial dendrocronológico es importante y es la base para investigaciones más complejas que ayuden a entender los bosques mediante técnicas dendrocronológicas. Evaluamos la especie Zanthoxylum rhoifolium Lam. y su potencial para estudios dendrocronológicos en la Amazonía peruana. Para dicho fin, fueron utilizados 10 árboles de Zanthoxylum rhoifolium, de ocurrencia natural en el fundo El Bosque de la Universidad Nacional Amazónica de Madre de Dios - UNAMAD, la colecta fue realizada a través del método no destructivo con el auxilio del barreno de Pressler. Se caracterizaron los anillos de crecimiento en la sección transversal de la especie, su potencial dendrocronológico, la relación de la cronología con el clima local (precipitación y temperatura) y la temperatura de la superficie del mar (SST) HadlSST1. Los resultados de la caracterización anatómica de los anillos de crecimiento de la especie de Zanthoxylum rhoifolium mostraron tener un gran potencial para estudios en dendrocronología por presentar una buena delimitación del anillo de crecimiento. Se logró construir una cronología de 32 años (1985-2017). Finalmente se pudo comprobar que la especie Zanthoxylum rhoifolium presentó respuesta significativa al clima local e influencia a SST.
Produção de painéis de partículas de madeira com inclusão de poliestireno
Authors: Rodrigues Felipe Reis , Cazella Pedro Henrique da Silva , Souza Matheus Viana de , Bispo Rodrigo Andraus , Assis Letícia Freitas , Gilio Caroline Graminha , Christoforo André Luis , Mello da Silva Sérgio Augusto
Published: June 2023

O crescimento do consumo humano tem causado inúmeros transtornos para o meio ambiente, inclusive pelo descarte inapropriado de materiais inorgânicos de longa vida útil. A incorporação de potenciais resíduos na fabricação de painéis aglomerados à base de madeira se apresenta como uma alternativa a essa problemática. Esta pesquisa teve por objetivo avaliar os efeitos da substituição parcial de partículas de madeira por partículas de poliestireno expandido aglutinados com poliuretano de mamona. As partículas de madeira (50% de Pinus + 50% de Eucalipto) foram substituídas por 25 e por 50% (em massa) de partículas de poliestireno expandido visando aprimorar as propriedades físicas e mecânicas de painéis fabricados com 5% de adesivo poliuretano à base de óleo de mamona. Os compósitos fabricados com 50% de partículas de poliestireno resultaram nos melhores valores das propriedades físicas e mecânicas avaliadas (ABNT NBR 14810 e EN 312), designando credibilidade à produção de painéis com a substituição parcial de partículas de madeira por partículas de poliestireno.
Variabilidade espaço-temporal de ocorrência e recorrência de fogo no Bioma Caatinga usando dados do sensor MODIS
Authors: Silva Amanda Cavalcante da , Juvanhol Ronie Silva , Miranda Jonathan da Rocha
Published: June 2023

O uso do fogo de forma indiscriminada, a cada ano vem causando um desequilíbrio na natureza, que pode ser percebido em âmbito global. O sensoriamento remoto, representa a principal alternativa tecnológica na detecção, dimensionamento e na compreensão da dinâmica do fogo. Assim, o objetivo desse estudo foi analisar a distribuição espaço-temporal das áreas queimadas do Bioma Caatinga por meio do produto MODIS MCD64A1, no período de 2001 a 2018. Para isso, foram utilizados os subconjuntos mensais do produto Burned Area MCD64A1. Adotou-se também a classificação do Canadian Forest Service, no qual define as áreas queimadas em cinco classes diferentes: I (0-0,09 ha); II (0,1-4,0 ha); III (4,1-40,0 ha); IV (40,1-200,0 ha); V(>200,0 ha). Os resultados alcançados nesse estudo revelam que o estado do Piauí apresenta estatisticamente maior média de ocorrências de incêndios e área queimada na série temporal. Os meses que tiveram as maiores áreas queimadas no bioma foram setembro, agosto e outubro e maior recorrência de maio a dezembro. As classes de tamanho de área queimada que apresentaram maiores ocorrências foram III, IV e V. O bioma sofre sistemático crescimento de degradação, o que potencializa sua fragilidade ante ao fogo.
Formação-acolhimento docente em tempos de pandemia
Authors: Monteiro Sandrelena da Silva , Fernandes Ruthmary Fernanda de Souza , Hamblin Patrícia Paula de Oliveira
Published: June 2023

A possibilidade de realização de uma formação-acolhimento docente em tempos de pandemia da COVID-19 foi o tema da investigação aqui apresentada. A proposta se desenvolveu de forma totalmente remota, sendo utilizadas as plataformas virtuais Google Meet, YouTube e PadLet. Participaram professoras e professores da Educação Básica. Estabeleceu-se como objetivo principal a construção de um espaço-tempo de formação-acolhimento com práticas inspiradas nos princípios do Yoga e da Meditação, em que o diálogo possibilitou colocar em pauta os desafios e possibilidades do ensino remoto emergencial  (ERE) no contexto da pandemia da COVID-19. A metodologia construída se deu na triangulação dos conceitos de círculo de cultura (FREIRE,1991), de comunidade (FRANKL, 2019) e de rodas de conversa, configurando o que nomeamos Mosaico de Conversas. Percebeu-se que é possível incentivar professoras e professores a assumirem práticas de autoacolhimento, autoaceitação e autotranscendência, permitindo que tais práticas possam se fazer presentes na sua vida cotidiana e profissional.
Perspectivas de la crianza del búfalo de agua (Bubalus bubalis) en la Amazonía Ecuatoriana
Authors: López Álvarez José Raúl
Published: June 2023

El presente trabajo recopila las principales perspectivas del búfalo de agua como productor de leche y carne para la amazonia ecuatoriana y busca sensibilizar a investigadores, productores y la comunidad agropecuaria de la región a incursionar en la crianza de la especie. Se discuten aspectos relacionados con el origen y distribución de la especie, las principales características generales y fisiológicas que le distinguen de la especie vacuna, así como sus ventajas en la producción de leche y carne.
Dilemmas and Design Principles in Planning for Justice-Oriented Community-Based Mathematical Modeling Lessons
Authors: Suh Jennifer M. , Tate Holly , Rossbach Maryanne , Green Samara , Matson Kathy , Aguirre Julia , Seshaiyer Padhu , Steen Sam
Published: June 2023

This article details the development of design principles to support teachers in planning for a Community-Based Mathematical Modeling task with a focus on social justice in the elementary grades. By reflecting on the dilemmas we encountered in the design and enactment of the tasks, we developed five design principles that allowed us to address issues of social justice as well as attend to powerful mathematical ideas to bring awareness and take action around a local problem. Through our article, we hope to share with mathematics teacher educators design principles to help plan for tasks with pre- and in-service teachers that prioritize connecting mathematics to social issues and empower both teachers and students to take action to make a positive impact in the community.
Penerapan Model Berpasangan untuk Meningkatkan Hasil Belajar Sepak Sila siswa Kelas X IPS SMA Negeri 10 Enrekang
Authors: Badaruddin Munawir
Published: June 2023

Penelitian ini bertujuan untuk meningkatkan hasil belajar sepak sila pada permainan sepak takraw melalui penerapan model berpasangan pada siswa kelas X IPS SMA Negeri 10 Enrekang. Penelitian ini merupakan penelitian tindakan kelas dimana dalam penelitian ini menggunakan II siklus yang dilakukan selama 3 kali pembelajaran. Subjek dalam penelitian ini adalah siswa kelas X IPS SMA Negeri 10 Enrekang yang berjumlah 32 siswa. Teknik pengumpulan data yaitu tes dan observasi. Hasil penelitian dapat dilihat persentase ketuntasan hasil belajar siswa dari siklus I dan siklus II meningkat dengan nilai rata-rata siklus I berjumlah 75,7 dan nilai rata-rata siklus II berjumlah 83,6. Jadi dapat disimpulkan bahwa melalui penerapan Model Berpasangan dapat meningkatkan hasil belajar sepak sila dalam permainan sepak takraw pada siswa kelas X IPS SMA Negeri 10 Enrekang.
الإتجاهات الحديثة في محاسبة التكاليف ودورها في خفض تكلفة التشغيل
Authors: د. عمر النور كريم الدين عمر
Published: June 2023

تمثلت مشكلة الدراسة في عجز النظم التقليدية للتكاليف عن توفير عدالة تخصيص التكاليف علي أغراض التكلفة النهائية ، وبالتالي صعوبة الإعتماد عليها في إتخاذ القرارت الإدارية ، هدفت الدراسة إلي دراسة الاتجاهات الحديثة في نظم التكاليف كبديل لنظم محاسبة التكاليف التقليدية ، مع امكانية تطبيقها كنظم تسهم في معالجة الإنتقادات الموجهة للمدخل التقليدي في محاسبة التكاليف ، وبخاصةً في ظل واقع الإنتاج والتصنيع الحالي  . إفترضت الدراسة أن النظم التقليدية للتكاليف ، تظهر نصيب وحدة الإنتاج من التكاليف بصورة غير حقيقية وغير دقيقة ، ولا تساير التطور التكنولوجي ، بما يسهم في إضعاف الموقف التنافسي للمنتجات ، كما إن تطبيق النظم الحديثة في محاسبة التكاليف تحقق الرقابة علي عناصر التكاليف بالمنشأة وتعمل علي تخفيضها، ويؤدي تخفيض تكلفة التشـغيل إلي زيادة الأرباح وتحقيق أهداف المنشأة ، الأدوات التي استخدمت في جمع البيانات تمثلت في السجلات الرسمية للشركة ، بجانب المقابلات الشخصية مع بعض المسئولين بالشركة ، أوصت الدراسة بضرورة إجراء المزيد من الدراسات لنظم محاسبة التكاليف الحديثة ، مع المزيد من الإهتمام بها ( من قبل الدولة ) عبر الوسائل والوسائط المختلفة  ، بجانب إلزام المؤسسات ذات الطابع القومي بضرورة تطبيقها ، مع تشجيع القطاع الخاص بذلك .
أثر السياسة النقدية على سعر الصرف في السودان خلال الفترة 2016-2000
Authors: د. إسحق احمد محمد عيسى
Published: June 2023

تناولت الدراسة السياسة النقدية وأثرها الاستراتيجي على سعر الصرف بالتطبيق على السودان في الفترة من 2000 إلى 2016م، وهدفت الدراسة إلى التعرف إلى السياسة النقدية والتحديات والمشاكل التي تواجهها، وتحليل وتفسير مكونات النظام النقدي في الدول النامية بصفة عامة والسودان بصفة خاصة. استخدمت الدراسة المنهج التاريخي والوصفي التحليلي للتعرف على السياسة النقدية وأثرها الاستراتيجي على سعر الصرف. خرج البحث بالعديد من النتائج من أهمها وجود علاقة طردية بين السياسة النقدية وسعر الصرف أي تغيير يطرأ على السياسة النقدية يعقبه تغيير في سعر الصرف، وأن سياسات سعر الصرف مؤثرة وتلعب دوراً مهماً ومقدراً في الاقتصاد السوداني بصفة كبيرة، وأن تذبذب سعر الصرف أدى إلى تدهور في المؤشرات والمتغيرات الاقتصادية وخاصة الميزان الخارجي. وتوصل البحث إلى العديد من التوصيات من أهمها يجب الأخذ في الاعتبار سياسات سعر الصرف والسياسات النقدية الاستراتيجية عند رسم السياسات الاقتصادية، وأخيراً يجب التنسيق بين السياسات الاقتصادية كما يجب أن تكون محققة للنمو والاستقرار وإلا سيكون دور السياسة النقدية قاصراً على حل مشكلة معينة فقط.
الصورة الفنية في شعر الشيخ محمد بن راشد المكتوم
Authors: د. محمد محمود المطالقة
Published: June 2023

هدف البحث إلى التعرف على الصورة الفنية في شعر الشيخ محمد بن راشد المكتوم من خلال دراسة وتحليل بعض أشعاره، وقد اعتمد البحث على المنهج الوصفي التحليلي، أن الصورة الفَنّيّة عند الشيخ محمد بن راشد المكتوم تنوعت وتعددت، فأجاد الشَّاعِر في توظيف التشبيه، والصور المعتمدة على الحركة، وتلك المعتمدة على الصوت، ليرسم صوره الفَنّيّة التي عبرت عن قدرته بتطويع اللغة كيفما شاء. وأن ما يميز صوره الفنية أنها تعتمد في مصدرها على الطبيعة، خاصة البيئة البدوية، فأظهر ذلك دراية ومعرفة بمعالم الطبيعة.
الانزياح في شعر حبيب الزيودي.
Authors: د. نور عبدالجليل عبدالحميد العوابدة
Published: June 2023

هدف هذا البحث إلى التعرف على الانزياح في شعر حبيب الزيودي، وذلك من خلال الوقوف على بعض النماذج التي تمثل لهذه الظاهرة، تلك التي منحت النص الشعري جمالية التعبير، واعتمد البحث على المنهج الوصفي التحليلي، وذلك بالوقوف على هذه الظاهرة في بعض النماذج الشعرية،  وتحليل تلك النماذج  ودراستها، وقد أظهر البحث مجموعة من النتائج من أهمها: أن الانزياح يشكل قيمة فنية مكثّفة للحدث والرؤيا الشعرية، وهو عند بعضهم أداة  لتمييز اللغة الشعرية عن اللغة التواصلية. وأن دلالة الانزياح تتمحور حول  التباعد واختراق المعيار، والخروج عن السائد والمألوف في الأداء اللغوي، وخرق الدلالة الأولى التي يقتضيها ظاهر الاستعمال؛ لإنتاج دلالة قادرة على إكساب النص والخطاب بعدًا فنيًّا وجماليًّا. وأن حبيب الزيودي نوّع من توظيفه للانزياح، مما أضفى على لغته الشعرية جمالية وتماسكًا نصيًّا، مما نتج عنه صور فنية أغنت تجربته الشعرية.
القيود الواردة على الشهادة في نظام الإثبات السعودي
Authors: د. دينا إسماعيل محمد أبوزيد
Published: June 2023

إن حداثة نظام الإثبات السعودي بما تضمنه من أحكام مستحدثة يعد دافعًا لمناقشة التعديلات التي طرأت في الشهادة كوسيلة إثبات، وحيث أن نطاق تطبيق هذه الأحكام يمتد إلى جميع النزاعات المدنية والتجارية والعمالية، فكان لزامًا تحليل الأحكام القانونية المتعلقة بالقيود التي وردت على الشهادة في النظام السعودي؛ حيث انتقل النظام من جواز الإثبات بالشهادة إلى الجواز الاستثنائي ثم إلى المنع الكلي للإثبات بالشهادة. تناولت هذه الورقة تحليل هذه الأحكام بتقسيم البحث إلى مبحثين أساسيين. في المبحث الأول، تم التطرق إلى مفهوم الشهادة ومشروعيتها وحجية الشهادة في النظام السعودي، بينما تناول المبحث الثاني القيود الواردة على الشهادة فيتطرق إلى الحالات التي يجوز فيها الإثبات بالشهادة، والحالات التي لا يجوز الإثبات فيها بالشهادة، والحالات الاستثنائية لقبول الشهادة. خلصت هذه الدراسة إلى عدد من التوصيات كضرورة النص على الشروط المتعلقة بأحكام حالات الجواز والمنع والاستثناء كالنص على شروط تطبيق مبدأ الثبوت بالكتابة والموانع الأدبية والمادية والنظر في استبعاد المانع الأدبي من الاستثناءات التي تجيز الإثبات بالشهادة.
أثر العوامل الداخلية على ربحية البنوك التجارية في السودان.
Authors: أ. آدم محمد إبراهيم بروي  , د. محمد الطيب الياس
Published: June 2023

هدفت الدراسة إلى التعرف إلى ما إذا كان هناك أثر لبعض العوامل الداخلية على معدل الربحية للبنوك العاملة في السودان، وهدفت الدراسة إلى التعرف على طبيعة العلاقات التالية: تحليل الأثر الذي يحدثه التغير في رأس مال البنوك على معدل الربحية. وأيضاً تحليل الأثر الذي يحدثه التغير في موجودات البنوك على معدل الربحية. وأخير تحليل الأثر الذي يحدثه التغير في حجم التمويل المصرفي على معدل الربحية، وتوصلت الدراسة إلى وجود علاقة طردية بين رأس المال البنوك وربحية المصارف التجارية ، عليه كلما زاد رأس مال البنوك بوحدة واحدة سيؤدي الى زيادة ربحية المصارف التجارية ب 1.6 . ووجود علاقة طردية بين اصول (موجودات ) البنوك وربحية المصارف التجارية ، عليه كلما زادت الاصول وموجودات البنوك التجارية بوحدة واحدة سيؤدي الى زيادة ربحية المصارف التجارية ب 2.6 و أن زيادة حجم التمويل المصرفي بوحدة واحدة سيؤدي الى زيادة ربحية المصارف التجارية ب 5.3 وأوصت الدراسة: ضرورة العمل علي الاستمرار في تعزيز وزيادة رؤوس اموال البنوك مما سيزيد من معدلات ربحية البنوك التجارية، كما أنه يجب على ادارات المصارف التجارية العمل على تنويع استثماراتها من اجل زيادة الايرادات وتقليل المخاطر
الأهازيج الشعبية كمصدر إلهام في الأعمال الفنية.
Authors: نجلاء إبراهيم القبيسي  , د. عفت عبدالله فدعق
Published: June 2023

تعدّ الأهازيج الشعبية أحد مكونات الثقافة والمأثور الشعبي في كل دولة والذي يٌعد عنصرا أصيلا في مقومات الحضارة لذلك فإن العديد من الفنانين من ثقافات متعددة يشعرون بالحنين لثقافتهم ويعتزون بهويتهم فتجدهم يبحثون في التراث كمصدر إلهام عريق وأصيل وتظل الأهازيج الشعبية أحد أكثر عناصر الثقافة جاذبيه التي لجأ لها الفنانين للتعبير عنها. إلا أن أساليبهم في التعبير مختلفة ومتنوعة. لذلك فقد جاء هذا البحث بهدف وصف أساليب الفنانين في التعبير وكيف تناولوا موضوع الأهازيج في أعمالهم الفنية. ووصف خصائص الأهازيج للبحث عن نقاط التلاقي بين خصائص الأهزوجة والأعمال الفنية. وقد خلُص البحث إلى أن الفنانين عبرن عن الأهازيج بثلاثة طرق بعضهم عبر بشكل مباشر من خلال رسم الأدوات المستخدمة في أداء الأهازيج.  وبعضهم عبرن بالفعل والتفاعل مع الصوت بالرقص والتمايل. وبعظهم بكتابة الكلمات حيث إن الكلمة هي مصدر قوة وجمال الأهزوجة.
THE INFLUENCE OF SHARIA MARKETING TOWARDS SATISFACTION OF CUSTOMERS OF PURCHASE DECISIONS AS A MEDIATION VARIABLE (A STUDY ON SOFIE LOCAL FOOD IN PALU CITY)
Authors: Sasnita Afriyani , Dg. Parani Syamsul Bahri , Ponirin Ponirin
Published: June 2023

This research aims to find out the influence of sharia marketing which consists of sharia products, sharia prices, sharia places, and sharia promotions towards customers' satisfaction of purchase decisions as a mediation variable at Sofie local food in Palu City. There were 96 respondents of customers at Sofie local food in Palu City involved in the research sample through the purposive sampling technique. Data were analyzed using SEM analysis assisted by the SmartPLS3 application. The results of the research show that sharia marketing has a significant influence directly towards customers’ satisfaction, sharia marketing has a significant influence on purchasing decisions, and purchasing decisions have a significant influence on customers’ satisfaction. While customers’ satisfaction indirectly has a significant influence through purchasing decisions, namely sharia products, sharia prices, and sharia places, the sharia promotion indirectly does not have a significant influence towards customers’ satisfaction of purchasing decisions. Keywords: Sharia Marketing, Customers’ Satisfaction, Customers’ Decision
THE INFLUENCE OF COMPENSATION, MOTIVATION, AND ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF EMPLOYEES AT PT. CITRA PALU MINERALS IN POBOYA VILLAGE, PALU
Authors: Amier Amran Nawir , Thahir Harifuddin , Santi Ira Nuriya
Published: June 2023

This research aims to analyze the simultaneous or partially influenced variables of compensation, motivation, and organizational commitment on the performance of employees at PT. Citra Palu Minerals (CPM) in Poboya Village, Palu, Central Sulawesi. The research used a descriptive research type with a quantitative approach. The research sample used stratified random sampling. The type of data used in this research is quantitative which is collected through observation, questionnaires, and documentation then analyzed using multiple linear regressions. The results of the research show that the variables of motivation, compensation and organizational commitment influence the performance of employees at PT. Citra Palu Minerals (CPM) in the Poboya Village, Palu simultaneously or partially. The significance value in the simultaneous and partial test obtained is smaller than the value of the level of significance (∝=0,05). Keywords: Compensation, Motivation, Organizational Commitment and Performance.
THE INFLUENCE OF ENTREPRENEURIAL MARKETING ON MARKETING PERFORMANCE THROUGH DIGITAL MARKETING CAPABILITIES IN THE NEW NORMAL ERA ON MICRO SMALL AND MEDIUM ENTERPRISES IN PALU, CENTRAL SULAWESI
Authors: Ihksan Ihksan , Zahara Zakiyah , Santi Ira Nuriya
Published: June 2023

This research intends to determine the influence of Entrepreneurial Marketing through Digital Marketing Capabilities on Marketing Performance in the New Normal era for MSMEs in Palu, Central Sulawesi. Explanatory research method was conducted. The types and sources of data used was primary data through distributing questionnaires to 197 respondents who became the sample of this research. The sampling technique used was the Yamane and Isaac formula. Hypothesis testing used was path analysis with Smart-PLS software. The results show that Entrepreneurial Marketing through Digital Marketing Capabilities has a positive but not significant influence on Marketing Performance in the new normal era for MSMEs in Palu, Central Sulawesi.

 

Keywords: Entrepreneurial Marketing, Digital Marketing Capabilities, Marketing Performance, Micro Small and Medium Enterprises
THE INFLUENCE OF TRAINING, ADDITIONAL INCOME, AND DISCIPLINE OF EMPLOYEE TOWARDS THE PERFORMANCE OF CIVIL SERVANTS IN THE REGIONAL APPARATUS ORGANIZATION OF PALU CITY
Authors: Sukryani Dewi , Thahir Harifuddin , Mahardiana Lina
Published: June 2023

This research aims to find out the influence of Work Training, Additional Income, and Discipline of Employee towards the Performance of Civil Servants in the Regional Apparatus Organization in Palu city. The research sample were 118 respondents of Echelon III Civil Servants in Palu City who was selected through a simple random sampling technique. Data were analyzed using multiple linear regression analysis. The results of the research show that work training, additional income, and work discipline simultaneously have a significant influence on performance of employee in the Regional Apparatus Organization of Palu city. Work training has a positive and significant influence on performance of employee in the Regional Apparatus Organization of Palu city. Additional income has a positive and significant influence on performance of employee in the Regional Apparatus Organization of Palu city. Work discipline has a positive and significant influence on performance of employee in the Regional Apparatus Organization of Palu city.

Keywords: Training, Additional Income, Employee Discipline and Performance
THE DISTRIBUTION MODEL OF HUMANITARIAN LOGISTICS IN OPTIMIZING DISASTER MANAGEMENT IN PASIGALA IN CENTRAL SULAWESI
Authors: Rohmawati Suci , Moh. Saleh Husein H. , Syamsuddin Syamsuddin
Published: June 2023

This research aims to find out the distribution model of humanitarian logistics applied when dealing with natural disasters in Pasigala (Palu, Sigi, and Donggala) and to find out the optimal humanitarian logistics distribution model in dealing with natural disasters in Pasigala, Central Sulawesi. The paradigm in this research is based on the phenomenological paradigm and is qualitative. The research was conducted in the affected area of ​​Pasigala through data collection techniques in the form of interviews with informants consisting of disaster survivors and disaster management institutions from both government and non-government. The analysis tool in this research uses the NVIVO 12 Plus software. The results of the research show that the humanitarian logistics distribution model that has been carried out by the relevant institutions has a different structure. The distribution of logistics is still considered not optimal because there are obstacles that have an impact on new problems such as overlapping logistical assistance in several areas therefore it is necessary to propose a redesign of the humanitarian logistics distribution model based on the results of the analysis that has been carried out.

 

Keywords: Distribution, Logistics, Humanity, Pasigala, Disaster
ANALYSIS OF FINANCIAL PERFORMANCE WITH RGEC METHOD AT REGIONAL DEVELOPMENT BANK LISTED ON THE INDONESIAN STOCK EXCHANGE
Authors: Suwedy Suwedy , Kasim Muhammad Yunus , Husnah Husnah
Published: June 2023

This research intends to analyze the financial performance at Regional Development Banks listed on the Indonesian Stock Exchange for the 2016-2020 period using the RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital). This research applied quantitative descriptive approach. Data were collected through annual financial reports published in each bank of 3 regional banks. Results of this research reveals that the financial performance at regional development Banks listed on the on the Indonesian Stock Exchange for the 2016-2020 period is identified through the Risk Profile, namely by analyzing financing risk with the NPL ratio of regional banks BJBR in the very good category, BJTM in the good category and BEKS is adequate but was not in good category in 2020 period. Liquidity risk analysis with the LDR ratio of regional banks of BJTM for the 2016 period is adequate, the 2017 period is good and in the period of 2018-2020 it is very good, the BJBR bank is in the adequate category and the BEKS bank for the 2016 and 2018 periods is good, the 2017 and 2019 periods it is in category of good, the 2020 period it is not good.

 

Keywords: Risk Profile, Good Corporate Governance, Earning, Capital (RGEC).
PENGARUH PLACE, PEOPLE, DAN PHYSICAL EVIDENCE PADA KEPUASAN PELANGGAN DI KEDAI KOPI ROEMAH TOEA – BEKASI
Authors: Oktavianti Heva , Hutapea Tigor
Published: June 2023

Penelitian ini bertujuan untuk mengetahui pengaruh place, people, dan physical evidence pada kepuasan pelanggan kedai kopi Roemah Toea. Sampel dalam penelitian ini berjumlah 78 responden yang mana jumlah tersebut didapat dari perhitungan rumus slovin. Hasil penelitian ini menunjukan bahwa place, people, dan physical evidence berpengaruh secara positif dan signifikan pada kepuasan pelanggan di Kedai kopi Roemah Toea.
Pengaruh Kinerja Keuangan, Tax Avoidance, dan Kualitas Audit terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia
Authors: Hotang Keri Boru , Sihotang Edi , Taufik Eindye , Flora Clarissa Lasar Gregoriana Benedictis
Published: June 2023

Penelitian ini memiliki tujuan yakni untuk menguji apakah variabel kinerja keuangan, tax avoidance, dan kualitas audit berdampak pada manajemen laba. Metode penelitian ini kuantitif dengan menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018 sampai dengan 2020. Dalam menghitung manajemen laba, penelitian ini menerapkan Modified Jones Model sebagai proksi untuk mengetahui penggunaan akrual diskresioner dalam mengelola laba. Hasil penelitian menunjukkan bahwa Kinerja Keuangan dan Tax Avoidance berpengaruh terhadap Manajemen Laba, sementara Kualitas Audit tidak berpengaruh. Penelitian ini diharapkan dapat memfasilitasi para manajer, investor dan analis dalam memahami secara lebih dalam bagaimana laba perusahaan dapat dimanipulasi.