bluuebunny/crossref_metadata_2025 huggingface dataset:
Polyfunctional Multitarget Drugsas a Basis of Pharmacologyof the 21st Century
Authors: Vasilyev Pavel , Kosolapov Vadim , Spasov Aleksandr , Yanalieva Laura
Published: April 2019

Due to the fact that all diseases began to be considered as multifactorial, the main direction of pharmacology in the 21st century is the design of multitarget ligands. The relevance of this approach is confirmed by the authors’ research in the field of analysis of the spectrum of affinity for nine ion channels of the heart for three antiarrhythmic drugs, as well as the results of initiatory research into the search for fundamentally new multifunctional multitarget inhibitors of glycation end-product receptors.
Refreshing Kolkata’s 110-year-old, record-breaking elevated water reservoir
Authors: Pal Amitava , Bandyopadhyay Aloke Kumar , Patra Parthajit , Dey Ayanangshu
Published: April 2019

The 1911 Tala tank in Kolkata, India, remains the largest elevated water tank in the world. The 46 Ml rectangular tank is made of riveted steel plates and is supported 28 m above ground on braced steel columns and beams. The Kolkata Municipal Corporation is about to complete a £1 million project to rehabilitate and retrofit the British-built structure, enabling it to remain in service for another 50 years. This paper summarises the background, engineering concepts, construction and unique features of this remarkably durable tank, followed by the condition assessment that led to its refurbishment.
Pancreatic stump extirpation after pancreatoduodenectomy
Authors: Ivanov S. V. , Gorbacheva O. S. , Yagubov G. V.
Published: April 2019

It is presented case report of a 52-year-old patient with necrosis of pancreatic body and tail complicated by massive arrosive bleeding. Complications occurred after pancreatoduodenectomy. Pancreatic stump extirpation allowed to optimize postoperative period and to discharge the patient in a satisfactory condition.
Endoscopic papillectomy for tumors of the major duodenal papilla
Authors: Nedoluzhko I. Yu. , Khon E. I. , Shishin K. V.
Published: April 2019

Aim.To evaluate an effectiveness of endoscopic papillectomy (EA) for benign ampullary tumors.

Material and methods.There were 45 patients with ampullary tumors who underwent endoscopic papillectomy in 2014–2018. Mean dimension of tumor was 2.25 ± 1.75 cm.

Results.Papillectomy was successfully performed in all cases. En-bloc resection was completed in 24 cases (53%), while 21 (47%) patients had a piecemeal resection. Pancreatic duct stenting was carried out in 30 (67%) cases. Postoperative complication rate was 31%. Postoperative bleeding occurred in 8 (18%) cases, perforation in 4 (8.9%) cases, acute pancreatitis in 2 (4.4%) cases. Mortality was 4.4 % (n= 2). Local recurrence rate within 4-year period was 2.2% (n= 1). Mean length of hospital-stay was 13 days (13 ± 11) considering prolonged treatment of patients with complicated postoperative period.

Conclusion.Endoscopic papillectomy is effective minimally invasive treatment of benign ampullary tumors. Regardless considerable morbidity rate, all of them may be effectively managed by medication or endoscopic procedure. EP can be considered as a first-line treatment of benign ampullary tumors.
Retrograde stenting of the bile ducts for benign hepatopancreatoduodenal diseases
Authors: Kotovskiy A. Ye. , Glebov K. G. , Dyuzheva T. G. , Syumareva T. A. , Magomedova B. M.
Published: April 2019

Aim.To evaluate the immediate results of endoscopic retrograde stenting of bile ducts in benign hepatopancreatoduodenal diseases and to justify enlargement of indications for surgery.

Material and methods.There were 341 patients with various benign hepatopancreatoduodenal diseases for the period 2007–2017. Plastic stents were installed in 326 (95.6%) patients, metal self-expanding stents – in 15 (4.4%) patients.

Results.There was a tendency to increase of the number of stenting procedures in patients with benign hepatopancreatoduodenal diseases that was primarily due to expansion of indications for this intervention. Therapeutic and prophylactic purposes of biliary stenting were determined. The main objectives of therapeutic stenting were bile drainage restoration in obstructive jaundice, reduction of extra- and intrahepatic biliary pressure, as well as drainage of cavities in liver communicating with biliary system. The main prophylactic goal was to prevent violation of bile outflow after endoscopic manipulations on the major duodenal papilla at high risk of migration of stones from gallbladder and reflux cholangitis. Severe complications of endoscopic transpapillary procedures were not observed.

Conclusion.The indications for endoscopic transpapillary stenting of the bile ducts in case of benign hepatopancreatoduodenal diseases were systematized and reasonably expanded. Immediate results of biliary stenting confirm high efficacy of the method.
Duodenum-sparing pancreatic head resections for benign tumors and chronic pancreatitis
Authors: Kozlov I. A. , Baydarova M. D.
Published: April 2019

Pancreatoduodenectomy is the most common surgery for benign tumors of the pancreatic head and chronic pancreatitis. However, advanced resection and unsatisfactory quality of life in long-term period call into question the propriety of this procedure for benign tumors of the pancreatic head and chronic pancreatitis. Duodenum-sparing proximal pancreatectomy is the current approach. The review is devoted to the main techniques of duodenum-sparing pancreatectomy, outcomes of these procedures and their role in pancreatic surgery.
PRÉ-TRATAMENTO ALCALINO E RADIAÇÃO DE MICRO-ONDAS EM BRACHIARIA BRIZANTHA PARA A PRODUÇÃO DE ETANOL
Authors: De Souza Neto Geraldo Pereira , De Souza Castro Carlos Frederico , Lião Luciano Morais , Moreira Rodrigo Martins , Barros Mariana Da Silva
Published: April 2019

Os biocombustíveis de segunda geração possuem potencial superior aos muitos da primeira geração de biocombustíveis em termos de balanços de energia, redução de emissão de gases de efeito estufa, exigência do solo e competição pela terra, alimentos, fibras e água. O objetivo do trabalho é o estudo da viabilidade da associação entre o pré-tratamento químico alcalino e a radiação de micro-ondas para a produção de bioetanol combustível a partir da Brachiaria brizantha cultivar marandu. O material lignocelulósico apresentou ótimos resultados quando submetidos ao pré-tratamento, obtendo quantidades de celulose três vezes maiores (64,65%) em relação ao material sem pré-tratamento (22,8%) e com a deslignificação de 67,3%, sugerindo que a associação entre a radiação de micro-ondas e o pré-tratamento alcalino apresenta um grande potencial para a produção de bioetanol. A quantidade máxima liberada de açúcares redutores totais (g L-1) obtidos com o pré-tratamento alcalino associado à radiação de micro-ondas foi igual a 14,09 g L-1, enquanto o material sem pré-tratamento atingiu 8,95 g L-1.
ATRIBUTOS FÍSICO-HÍDRICOS E QUÍMICOS DO SOLO SOB APLICAÇÃO DE VINHAÇA POR ANOS CONSECUTIVOS
Authors: Mundim Daniel Alves , Bonomo Robson , Pires Fábio Ribeiro , Souza Joabe Martins de
Published: April 2019

Objetivou-se com este trabalho foi avaliar os atributos físico-hídricos e químicos de um Argissolo amarelo distrófico, fertirrigado com vinhaça por consecutivos anos. O experimento foi em duas áreas com cultivo de cana-de-açúcar localizadas no município de Conceição da Barra, ES. O delineamento experimental foi o inteiramente casualisado em um esquema fatorial 4 (áreas) x 4 (profundidade) com quatro repetições, sendo as áreas: fertirrigada, não fertirrigada, eucalipto e mata nativa, nas profundidades 0,00-0,20; 0,20-0,40; 0,40-0,60 e 0,60-0,80 m. Foram avaliados os atributos físico-hídricas e química do solo, através de amostras deformadas e indeformadas, coletadas nas áreas e profundidades. A aplicação de vinhaça não provocou limitação de natureza química no solo, contudo reduziu a condutividade hidráulica do solo saturado, porém não interferiu na densidade do solo. Promoveu a redução nos teores de alumínio e acidez potencial (H + Al) e não modificou o pH e matéria orgânica do solo. A vinhaça aumentou a concentração de potássio e ferro Fe no solo. A aplicação de vinhaça modificou a umidade na capacidade de campo, reduzindo os teores de água disponível e prontamente disponível, sendo menores nas áreas fertirrigadas com vinhaça.
CUSTO ENERGÉTICO DE CONSTRUÇÃO DE BIODIGESTORES PARA O MANEJO E TRATAMENTO DE RESÍDUOS DA SUINOCULTURA
Authors: Veloso Alessandro Vieira , Campos Alessandro Torres , Marin Diego Bedin , Mattioli Matheus Campos , Santana Lucas Santos
Published: April 2019

Pela praticidade e simplicidade de construção, nos últimos anos, os biodigestores tubulares, também conhecidos como canadense, têm sido utilizados para o manejo e tratamento de resíduos da suinocultura. Contudo, a escassez de informações acerca da composição energética destas estruturas limita a realização de estudos relacionados às análises energéticas nesses biossistemas. O objetivo deste trabalho foi contabilizar a energia empregada na construção de biodigestores anaeróbios de fluxo tubular utilizados para o manejo e tratamento de resíduos da suinocultura. Para tanto, foram quantificados os componentes envolvidos na construção dos biodigestores e, em seguida, para transformação em unidades de energia desses componentes, multiplicou-se a quantidade destes pelos seus respectivos coeficientes energéticos. Os resultados indicaram que a construção dos biodigestores consumiu 490.179,59 MJ de energia, sendo que o componente energético mais expressivo no consumo energético foram as geomembranas flexíveis de PVC (29,33%), seguido pelas tubulações de PVC e lonas de impermeabilização com 28,45% e 21,06% da energia consumida, respectivamente. Considerando o volume útil dos biodigestores, o índice energético determinado foi de 225,89 MJ m-3.
ETHOLOGICAL BEHAVIOR OF CREATED SHEEP IN THE SUN AND SHADE IN THE SEMI-ARID REGION OF PARAIBA
Authors: Da Silva Valquiria Cordeiro , Lopes Neto José Pinheiro , Costa José Henrique Souza , Furtado Dermeval Araújo , Miranda Jaciara Ribeiro
Published: April 2019

Sheep breeding displays high potential, but, in order to maximize productivity, the exploitation of the entire genetic potential of these animals, combined with diets tailored to meet their nutritional requirements, is required. Knowledge on sheep ingestive behavior is important for diet evaluations, which allows for adjustments regarding dietary management, in order to obtain superior productive performance. In this context, the aim of the present study was to evaluate the interference of two distinct environments in the behavioral responses of Santa Inês and Dorper sheep breeding activities during the dry period at the Paraíba Cariri region. The study was carried out in the municipality of Caturité, Paraíba, with 20 male sheep, 10 Santa Inês breeds and 10 Dorper breeds. The animals were subdivided into four lots, containing five animals each, and placed in two different environments, in the sun and in the shade. Feeding behavior was determined by quantifying parameters for 10 hours/day, at 5 min intervals. A completely randomized design (CRD) in a 2 x 2 factorial scheme was applied, of two breeds and two environments, with three replicates. The data were analyzed by SAS, applying the chi-square test. The main daily sheep activities comprised alternate periods of feeding, rumination and idleness, and behavioral activities were exhibited the worse results in the sun environment.
LEVANTAMENTO TOPOGRÁFICO POR MEIO DE VEÍCULO AÉREO NÃO TRIPULADO (VANT)
Authors: Rodrigues Mikael Timóteo , Rodrigues Bruno Timóteo , Otani Tiago Makoto , Tagliarini Felipe De Souza Nogueira , Campos Sérgio
Published: April 2019

Os Veículos Aéreos Não Tripulados (VANTs) são apontados como a nova revolução das geotecnologias após o sistema GPS, adequando possibilidades que estão surgindo com praticidade logística e financeira da área de levantamentos por meio de aeronaves remotamente pilotadas. Objetivo do trabalho foi desenvolver levantamento topográfico em uma área agrícola, fazendo-se uso de um de Veículo Aéreo Não Tripulado, modelo MAVIC Pro da DJI, empregando princípios de aerofotogrametria. Para tanto, a missão de sobrevoo definiu parte da Fazenda Escola Prof. Dr. Eduardo Meneghel Rando, (UENP/CLM), na cidade de Bandeirantes - PR, caracterizada por uma extensão de três (3) hectares. Com a da detecção automática de pontos homólogos, bem como a amarração entre os pares de imagens, utilizando o aplicativo de modelagem foi possível encontrar pontos de amarração entre as 321 imagens geradas no levantamento, uma vez que foi modelado com sucesso o ortomosaico. Estes parâmetros permitiram gerar a ortofoto e seus respectivos modelos digitais de superfície. O levantamento topográfico em uma área agrícola, fazendo-se uso de um de VANT, mostrou-se satisfatório. A plataforma utilizada no aerolevantamento, o VANT e o sensor nele acoplado, demonstraram ser capaz de atender satisfatoriamente a metodologia adotada
CORRELAÇÃO ENTRE pH E MATÉRIA ORGÂNICA DO SOLO DETERMINADOS POR UM SENSOR DE CONTATO DIRETO EM COMPARAÇÃO Á ANÁLISE LABORATORIAL
Authors: Barbosa Brenon Diennevan S. , Ferraz Gabriel Araújo e Silva , Reynaldo Étore Francisco , Gonçalves Luana Mendes , Gonçalves José Roberto Moreira Ribeiro
Published: April 2019

Este trabalho teve como objetivo avaliar os dados de pH e matéria orgânica (MO) do solo obtidos de forma direta por um sensor de contato móvel (Veris SMP), e compara-los com os dados destes mesmos atributos químicos determinados por método tradicional (amostragem em malha e análise em laboratório), em duas propriedades agrícolas no estado do Paraná (A1-158 ha e A2 60 ha). Foi pré-determinada (após o procedimento de remoção de dados anormais) uma densidade amostral média de 8 pontos por hectare pelo sensor de contato móvel, e de 1 ponto por hectare para amostragem em malha nas duas áreas. Posteriormente estes dados foram submetidos a análises estatísticas descritivas e teste de correlação (Person 5%). Os resultados obtidos de pH pelo sensor são superiores aos dados obtidos em laboratório, já para a MO o resultado foi inverso. Tanto para A1 e para A2 as correlações encontradas de pH e MO entre dados do sensor e amostragem tradicional foram baixas (r < 0,5).  O uso de sensores de contato móvel reduz tempo de amotragem e ganho de produtividade em amostragem de pH e MO do solo quando comparados ao método tradicional, no entanto esta tecnologia carece de maiores estudos sobre seu uso correto em solos brasileiros
CONTROLE DE Amaranthus deflexus, Ipomoea hederifolia E Cyperus rotundus COM DIFERENTES ASSOCIAÇÕES DE HERBICIDAS APLICADOS SOBRE PALHA DE CANA-DE-AÇÚCAR
Authors: Bidóia Vitor Simionato , Cirilo Lucas Carvalho , Boneti João Eduardo Brandão
Published: April 2019

Objetivou-se com este trabalho avaliar o controle de Amaranthus deflexus, Ipomoea hederifolia e Cyperus rotundus por meio de associações de herbicidas aplicados sobre palhada de cana-de-açúcar da cultivar RB966928. O experimento foi instalado em área comercial na região de Tarumã – SP, em blocos casualizados, com 7 tratamentos e três repetições. As parcelas foram compostas de cinco linhas de cana-de-açúcar espaçadas de 1,50 m com 5m de comprimento (37,5 m2), sendo a infestação presente natural da área. Os tratamentos foram constituídos por associações de mais de um herbicida em tanque agitador, sendo: tebutiuron+diclosulan (900+123 g i.a. ha-1); tebutiuron+flumioxazina (900+150 g i.a. ha-1); isoxaflutole+imazapique (120+112 g i.a. ha-1); tebutiuron+sulfentrazona (900+900 g i.a. ha-1); tebutiuron+amicarbazona (900+910 g i.a. ha-1); isoxaflutole+hexazinona (120+224 g i.a. ha-1); diuron+hexazinona+sulfometurom metílico (1387+391+33,35 g i.a. ha-1), testemunha no mato e testemunha no limpo. A aplicação foi realizada de forma tratorizada com pressão e volume de caldas constantes de 150 L ha-1, em pré-emergência das plantas daninhas. As avaliações de eficácia de controle foram realizadas aos 30, 60, 90 e 120 dias após o tratamento (DAT). As misturas herbicidas tebutiuron+sulfentrazona (900+900 g i.a. ha-1); tebutiuron+amicarbazona (900+910 g i.a. ha-1); isoxaflutole+hexazinona (120+224 g i.a. ha-1) obtiveram controles satisfatórios das três plantas daninhas simultaneamente em todos períodos de avaliação. A associação de tebutiuron+sulfentrazona (900+900 g i.a. ha-1) foi o único tratamento que atingiu 100% de eficiência de controle para o trio de invasoras aos 120DAT.
Türkiye’de Okul Öncesi Eğitimde Dil Gelişimi Alanında Yapılan Lisansüstü Tezlerin İncelenmesi
Authors: KİREMİT Rahime Filiz
Published: April 2019

Bu çalışmanın amacı, sekizinci sınıf öğrencilerinin, PISA 2003 matematik

sınavı soruları ve değerlendirmeleri esas alınarak; matematik okuryazarlık

düzeyini belirlemektir. Çalışmada ayrıca sekizinci sınıf öğrencilerinin

matematik okuryazarlık düzeylerine dağılımlarının cinsiyet, okul öncesi eğitim,

aile aylık gelir durumu ve anne-baba eğitim durumu değişkenleri ile ilişkisi

araştırılmıştır. Araştırmada tarama modeli kullanılmıştır. Araştırmanın çalışma

grubunu, Eskişehir il merkezinde bulunan 12 ilköğretim okulunun sekizinci

sınıfında öğrenim gören öğrenciler arasından rastlantısal olarak seçilen 1047

öğrenci oluşturmaktadır. Araştırmanın verileri, araştırmacı tarafından Türkçeye

çevrilen PISA 2003 matematik soruları ile kişisel bilgi formu yardımıyla Eskişehir

il merkezinde bulunan 12 ilköğretim okulunun sekizinci sınıfında öğrenim gören

öğrenciler arasından rastlantısal olarak seçilen 1047 öğrenci oluşturmaktadır.

Araştırmanın verileri, araştırmacı tarafından Türkçeye çevrilen PISA 2003

matematik soruları ile kişisel bilgi formu yardımıyla toplanmıştır
K12 ve Lisans Öğrencilerinin Endüstri 4.0 Kavramına İlişkin Algıları
Authors: ÖZKOÇ Hatice Hicret , KARALAR Halit
Published: April 2019

Bu

araştırmanın amacı, K12 ve Lisans öğrencilerinin Endüstri 4.0 kavramına ilişkin

algılarını metaforlar yardımıyla belirlemektir. Olgubilim deseninde yürütülen

araştırmaya 139 öğrenci (49 K12, 90 Lisans) katılmıştır. Araştırma verileri

araştırmacılar tarafından geliştirilen bir form ile toplanmış ve elde edilen

veriler içerik analizi ile analiz edilmiştir. Araştırma sonucunda, K12

öğrencilerinin Endüstri 4.0 kavramını 48 metafor ile açıkladıkları, bu

metaforların iki ana tema altında toplandığı ve görüşlerin genel olarak olumlu

olduğu görülmüştür. Diğer taraftan Lisans öğrencilerinin 89 metafor ile

Endüstri 4.0 kavramını açıkladıkları, bu metaforların iki ana tema altında

toplandığı ve görüşlerin genel olarak olumsuz olduğu sonucuna ulaşılmıştır.

Araştırmada öğrenciler arasındaki görüş farklılığın nedenleri tartışılmış ve

uygulamaya dönük önerilere yer verilmiştir.
Konum Tabanlı Bir Coğrafya Oyunu: Yer-Kutu-Keşfet (Instructional Geocaching)
Authors: ADANALI Rukiye
Published: April 2019

Bu çalışmada henüz eğitim ortamlarında pek tanınmayan

Yer-Kutu-Keşfet (Instructional Geocaching) oyunu tanıtılmış ve eğitim

potansiyelleri ortaya konulmuştur. Alanyazında çoğunlukla konum tabanlı bir

coğrafya oyunu olarak nitelendirilen Yer-Kutu-Keşfet (YKK), dünyada

rekreasyonel amaçlı olarak yürütülen ve GPS teknolojisi kullanan Geocaching’in

eğitim amaçlı kullanımıdır. Coğrafya başta olmak üzere hemen her disiplinde

uygulanabilme imkânı olmasına karşın, YKK’nın öğrenmeye olan etkileri konusunda

yeterli örnek ve akademik çalışma mevcut değildir. Bu nedenle oyunun ilgili

olduğu öğrenme kuramları ve çalışmalar değerlendirilmiş ve ardından

eğitimcilere yönelik önerilerde bulunulmuştur
Database Paket Kontraktual Berbasis Web
Authors: Sumiyati Sumiyati , Nawangsasi Yuli , Gustirani Indri
Published: April 2019

AbstractThe monitoring system carried out at Unit X still uses Microsoft Excel, making it less effective and frequent errors. Monitoring records have not been able to provide a warning when contractual deadlines and supplier data have not been properly recorded. So a database application is needed that can help the finance department in monitoring the contractual package. This study uses the Research and Development method. The system development method used is the Waterfall method which through several stages including Analysis, Design, Encoding, Testing, implementation and maintenance. Development of this application using the PHP and MySQL program. The results of this study indicate that the monitoring procedures that have been done manually are not optimal. The design of the contractual package database application is expected to be able to overcome the obstacles encountered before and minimize human error. The application of this application is able to facilitate the financial section in monitoring contractual packages and producing new products that are declared effective and feasible to use. Keyword : Contractual Database, Web. AbstrakSistem monitoring yang dilakukan pada Satker X masih menggunakan Microsoft Excel sehingga kurang efektif dan sering terjadi kesalahan. Pencatatan monitoring belum bisa memberikan warning ketika paket kontraktual deadline dan data – data supplier belum terekam dengan baik. Sehingga dibutuhkan aplikasi database yang dapat membantu bagian keuangan dalam memonitoring paket kotraktual. Penelitian ini menggunakan metode Research and Development. Metode pengembangan sistem yang digunakan adalah metode Waterfall yang melalui beberapa tahap diantaranya Analisis, Desain, Pengodean, Pengujian, implementasi dan pemeliharaan. Pembangunan aplikasi ini  menggunakan Program PHP dan MySQL. Hasil penelitian ini menunjukkan bahwa prosedur monitoring yang telah dilakukan secara manual kurang maksimal. Perancangan aplikasi database paket kontraktual ini diharapkan mampu mengatasi kendala yang ditemui sebelumnya dan meminimalisir human error. Penerapan aplikasi ini mampu memudahkan bagian keuangan dalam monitoring paket kontraktual dan menghasilkan produk baru yang dinyatakan efektif dan layak digunakan. Kata Kunci: Database Paket Kontraktual, Web.
Pajak, Mekanisme Bonus dan Transfer Pricing
Authors: Halim Rachmat Radhi Abdul
Published: April 2019

AbstractThe practice of transfer pricing is mostly carried out by multinational companies that want high profits through tax avoidance. in addition, bonus giving is also one of the motivations for obtaining high profits. This study aims to examine the effect of tax and bonus mechanisms on the company's decision to conduct transfer pricing. The research population used in this study were manufacturing companies listed on the IDX (Indonesia Stock Exchange) period 2013 - 2017 which amounted to 142 companies and research samples totaling 23 companies using purposive sampling method. The analysis technique used in this study used logistic regression analysis. The results of the research partially indicate that tax has a significant effect on transfer pricing and the bonus mechanism has a significant effect on transfer pricing. The impact of transfer pricing has the potential to harm state revenues in the taxation sector, because companies will divert their taxable profits to countries that have lower tax rates. AbstrakPraktik transfer pricing mayoritas dilakukan oleh perusahaan multinasional yang menginginkan laba tinggi melalui penghindaran pajak. selain itu, pemberian bonus juga merupakan salah satu motivasi untuk mendapatkan laba yang tinggi. Penelitian ini bertujuan untuk meneliti pengaruh pajak dan mekanisme bonus terhadap keputusan perusahaan untuk melakukan transfer pricing. Populasi penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2013 – 2017 yang berjumlah 142 perusahaan dan sampel penelitiam yang berjumlah 23 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini menggunakan analisis regresi logistik. Hasil dari penelitian secara parsial menunjukkan bahwa pajak berpengaruh signifikan terhadap transfer pricing dan mekanisme bonus berpengaruh signifikan terhadap transfer pricing. Dampak transfer pricing berpotensi merugikan pendapatan negara pada sektor perpajakan, dikarenakan perusahaan akan mengalihkan laba kena pajaknya pada negara yang memiliki tarif pajak yang lebih rendahKata Kunci. pajak; mekanisme bonus; praktik transfer pricing
Analisis Pengeluaran Anggaran Terhadap Capaian Kinerja Keuangan
Authors: Purnamasari Laely
Published: April 2019

AbstractThe study aimed to analyze of budget expending to the financial achievement of performance achievement increase program and finance at Kecamatan Ujungberung Kota Bandung. This research used descriptive methode with quantitative approach. Data collection technique used observation, interview, and documentation, sample ware take from financial statement data Kecamatan Ujungberung Kota Bandung in the year 2013-2015. Data normality test used Kolmogorov-Smirnov, correlations Pearson product moment, and the coefficients of determination. The problems were the lack of adequate human resources, delays in disbursement of budget funds for implementation of activities, facilities and infrastructure which ware inadequate. The result of the analysis of budget expending to the financial achievement of performance achievement increase program and finance have a correlation coefficient of 0,885 has a very strong relationship, budget expenditure has positive influence on the achievement of financial performance of 78,3% and for the remaining 21,7% influenced by other factors. The suggestions are: to propose the addition of emplayees to use the funds to the finance the activities of variance do to delays in the distribusment of funds, and to propose improvement development building in order to support the activities which are carried out.Keyword. the budget; the achievement of performance financialAbstrakPenelitian ini bertujuan untuk mengetahui analisis pengeluaran anggaran keuangan terhadap capaian kinerja keuangan pada kecamatan ujungberung kota bandung. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Sampel diambil dari data Laporan Keuangan Kecamatan Ujungberung Tahun 2011-2015. Teknik analisis data menggunakan uji normalitas data kolmogorov-smirnov, korelasi pearson product moment, dan koefisien determinasi dengan menggunakan SPSS Versi 21. Masalah yang dihadapi adalah kurang sumber daya manusia yang memadai, keterlambatan pencairan dana anggaran untuk pelaksanaan kegiatan dan sarana dan prasarana yang masih jauh memadai. Hasil dari analisis yang dilakukan, pengeluaran anggaran terhadap capaian kinerja keuangan program peningkatan pengembangan sistem pelaporan capaian kinerja dan keuangan memiliki nilai koefisien korelasi sebesar 0,885 mempunyai tingkat hubungan yang sangat kuat, pengeluaran anggaran berpengaruh positif terhadap capaian kinerja keuangan 78,3% dan untuk sisanya 21,7% dipengaruhi oleh faktor lain. Saran-saran yang diberikan adalah : 1) mengajukan usulan penambahan pegawai, 2) menggunakan dana varians untuk mendanai kegiatan karena keterlambatan pencairan dana, 3)mengajukan perbaikan pembangunan gedung agar menunjang kegiatan yang dilaksanakan.Kata Kunci. pengeluaran anggaran; capaian kinerja keuangan
Vo2max Measurement Using Bleep Test with Infrared Sensor
Authors: Rusdiana Agus , Imanudin Iman , Syahid Angga Muhamad , Wibowo Ricky
Published: April 2019

This study aims to develop a Maximal aerobic capacity measuring device through a digital-based bleep test using infrared sensors and software motion analysis systems in order to obtain more accurate assessment results and work efficiency in conducting tests. The research method used by researchers is the R & D method (research and development), in collaboration with a team of experts in various specific fields so that in the development of this research, researchers can create a product that can be validated before being mass produced. The results of this study will create a digital-based measuring instrument that has been tested for validity with the results stated VALID. With the existence of research that develops a product can avoid errors, or Human errors in the execution of tests, get accurate results compared to testing manually and work more efficiently.Keywords: Maximal aerobic capacity, Bleep test, Infrared Sensor and Motion Analysis system software AbstrakPenelitian ini bertujuan untuk mengembangkan alat ukur Maximal aerobic capacity melalui  bleep test berbasis digital dengan menggunakan sensor infrared dan software motion analysis system supaya mendapatkan hasil penilaian yang lebih tepat, akurat dan efesiensi pengerjaan dalam melakukan tes. Metode penelitian yang digunakan oleh peneliti adalah metode R&D (research and Development), bekerjasama dengan tim pakar atau ahli dalam berbagai bidang tertentu supaya dalam pengembangan prototype sederhana ini yang dapat menciptakan suatu produk yang dapat divalidasi sebelum diproduksi secara massal. Hasil dari penelitian ini akan menciptakan suatu alat ukur berbasis digital yang sudah dilakukan uji validitasnya dengan hasil dinyatakan VALID. Dengan adanya penelitian yang mengembangkan suatu produk dapat menghindari kesalahan atau Human error dalam pengerjaan tes ,mendapatkan hasil yang akurat di bandingkan tes secara manual dan pengerjaan lebih efesien.
SOCIAL AND GEOGRAPHICAL FACTORS OF FORMATION AND THE USE OF LABOR POTENTIAL IN KYIV REGION
Authors: Oliinyk Y. , Vashchenko O.
Published: April 2019

The article exposes general features of labour potential development on Kyiv region in comparison with other regions of Ukraine. Focused on analysis of factors of employment of the labour potential of the region from the standpoint of social geography. Socio-geographical factors of formation and the use of labour potential of the region are revealed. Research of labour potential of Kiev region allows you to understand which socio-geographical factors most strongly influence the modern formation and the use of the labour potential of the region in comparison with other regions of Ukraine. The article proposes 23 indicators of four subsystems with six components, which determine the formation and the use of labor resources in the region. Integral indices of certain subsystems were calculated, which reflect the qualitative and quantitative characteristics of labour resources potential, which dynamically change under the influence of socio-geographical factors. The method of factor analysis has been applied, which provided for the normalization of the indicators (taking into account their stimulating and disincentive impact) of the regions of Ukraine; aggregation of indicators in indices for components of labour potential and the calculation of integral indices of educational-cultural, medical-ecological, demographic and economic subsystems. According to the results of calculations of factor scales and the integral rank of labour potential development in the regions of Ukraine, the peculiarities of the formation and the use of labour potential in Ukraine and the corresponding influence of socio-geographical factors are revealed. According to the integral ranking of the assessment of the formation and the use of labour potential, five groups of regions have been identified. The brief characterization of the selected groups of regions in relation to the role in shaping the labour potential of their regional centres is given in line with the level of diversification of the economy and the impact on the socio-cultural development of the region and the country as a whole, determined in the gender of socio-geographic factors of labour potential development. Three main aggregate socio-geographical factors of formation and development of labour potential of regions of Ukraine (medical-ecological factor, educational-cultural factor, demographic and economic factor) and their influence were revealed. Significant disproportions were found in the level of labour potential development in the regions of Ukraine. The place of the Kiev region was described in accordance with their actions. Kyiv region belongs to a group of regions with a high level of labour potential with the most significant effect of demographic and economic factors. Kyiv region is described as Hinterland, which is in close social and economic interconnection with Kyiv, which certainly affects the market situation of the labour market.
BIG CITY WIND REGIME
Authors: Shevchenko O. , Snizhko S.
Published: April 2019

Big city wind regime is an important factor which influences on air pollution level and bioclimate of the territory. It forms as a result of climatic conditions influence and the impact of various objects (height and density of construction, road network, green zones, water bodies etc.) within the city. The article is devoted to the study and analysis of big city wind regime, as well as generalizing of the basic knowledge about air flow transformation in urban areas for future using this information in scientific research and for the correction of aeration regime of different territories. Wind speed reduction is the main feature of urban areas wind regime. Usually, wind velocity in the city is approximately 30 % lower compared to its neighbourhoods. Not only the mean wind speed is lower in urban areas, but also the vertical wind profile is characterized by some differences. Urban heat island existence leads to the formation of a mesoscale thermal circulation in the city – a rural breeze which is the most pronounced under conditions without wind or with weak wind speed. Transformation of air flow in an urban street canyon depends on the wind direction – when the wind is directed parallel to the canyon axis, wind within canyon has a higher velocity (according to the Venturi effect). In a street canyon which is oriented with its axis perpendicular to the wind direction, when air flows across the cross-section of a canyon, a vortex is formed and accordingly wind velocity is getting lower. Depending on the characteristics of the canyon (its height/width and length/width ratio) three distinct wind regimes may be identified in the canyon – isolated roughness flow regime, wake interference regime and skimming flow regime. Thus, the wind field has a very complex structure in the urban areas, because on airflow in the city influence a lot of factors.
Early late-glacial rock avalanche and its lasting effects on drainage and sediment dispersal (Strassberg valley catchment, Northern Calcareous Alps, Austria)
Authors: Sanders Diethard , Pomella Hannah , Gild Charlotte
Published: April 2019

In intramontane landscapes shaped by glacial-interglacial cycles, the most rapid changes during the proglacial/paraglacial phases may be amplified by catastrophic mass-wasting. Herein, we describe the Last Glacial Maximum (LGM) to Holocene development of a catchment in the Northern Calcareous Alps wherein intense proglacial/paraglacial sedimentation and descend of a rock avalanche persistently modified drainage and sediment dispersal.

During buildup of the LGM, the pre-last glacial Strassberg valley – the trunk valley of this study – was filled with a proglacial fluvio-lacustrine succession. Thereafter, the area became largely buried under the Inn ice stream. During deglacial ice melt, copious sediment was shed from glacially-conditioned mountain flanks. Alluvial fans cut off from their former supply area, and perched in isolated position, result from presumed sediment dispersal across dead ice. Shortly after deglaciation, a ~11 Mm3 rock avalanche detached from a high cliff, overran an opposing mountain ridge, and spread over a lower-positioned plateau. The rock avalanche blocked the Strassberg valley and set the base-level to an intramontane basin that persists until present. A quartz OSL age from a loess drape above the rock-avalanche deposit dates mass wasting prior to 18.77 ± 1.55 ka; so far, this is the oldest age-bracketed post-LGM catastrophic mass-wasting of the Eastern Alps.

After mass wasting, the valley was barred by the rock-avalanche deposit. This, in turn, triggered a westward switch of drainage thalweg and stream incision. The present Strassberg valley is an epigenetic bedrock gorge 1.5 km in length and down to 100 m in depth. A 234U/230Th calcite disequilibrium age of 9 ± 1 ka from cemented talus indicates that most incision took place during the late-glacial to early Holocene. Aside of the large-scale morphology (valleys, ranges) the drainage, the smaller-scale morphology, and the sediment volumes of the study area are mainly coined by proglacial/paraglacial processes and by rock avalanching. Holocene landscape changes are modest and chiefly comprise aggradation of high-positioned scree slopes, colluvial/alluvial redeposition and stream incision, and slope stabilization by reforestation. Our results underscore that intramontane sceneries are mosaics with respect to the age of landforms and that large parts of the landscape still are off geomorphic equilibrium with interglacial conditions.
OPTIMALISASI MICROBLOGGING TWITTER SEBAGAI ALAT KEHUMASAN DALAM PERUSAHAAN
Authors: Putri Kirana Dwitya
Published: April 2019

Pada setiap perusahaan yang menjalankan bisnisnya tentu memiliki fokus utama agar dapat mendistribusikan produk serta jasa kepada pengguna yaitu konsumen yang berada di tengah masyarakat. Perusahaan, harus mampu untuk membuat begitu banyak strategi guna melancarkan aksi distribusi dan peningkatan awareness pada konsumen mengenai perusahaan itu sendiri. Konsumen, yang berada di masyarakat memiliki hak untuk memahami produk atau jasa yang hadi di tengah mereka, dan tanpa halangan untuk mendapatkan informasi mengenai perusahaan tersebut. Di era masa kini, idealnya sudah tak lagi sulit untuk mendapatkan informasi apapun dengan bantuan internet. Begitu pula pada perusahaan yang idealnya telah melakukan optimalisasi penggunaan internet sebagai alat bantu kinerja. Penulis mengemukakan konsep yang dapat menyatukan perusahaan dengan konsumennya lewat divisi Hubungan Masyarakat menggunakan alat microblogging yang tersedia pada media sosial yaitu Twitter. Para praktisi Hubungan Masyarakat, kini dapat selangkah lebih maju untuk melakukan kampanye komunikasi pada konsumen yang semakin tersegmentasi berkat Twitter dan penyampaian informasi kini tidak terbatas ruang dan waktu.
LIVE VIDEO STREAMING SEBAGAI BENTUK PERKEMBANGAN FITUR MEDIA SOSIAL
Authors: Agustina Lidya
Published: April 2019

Tulisan ini merupakan sebuah studi literatur yang membahas mengenai perkembangan teknologi informasi dan komunikasi (TIK) dan perubahan yang terjadi di dalam media sosial. Perkembangan dan evolusi media sosial yang dibahas dalam penelitian ini berangkat dari fenomena live video streaming yang saat ini marak digunakan oleh para pengguna media sosial. Sebagai bagian dari perkembangan teknologi, fitur live video streaming  tentunya memiliki sifat yang netral. Namun, ketika mulai digunakan oleh pengguna media sosial yang beragam maka aka nada nilai positif atau negatif yang pada akhirnya akan muncul dan terlihat di dalam fitur live video streaming tersebut. Hal ini karena ada perbendaan pandangan, kepentingan dan juga kebutuhan para pengguna dalam menggunakan fitur live video streaming.
MENGURAI TANTANGAN DAN SOLUSI KPID JAWA TIMUR UNTUK MEWUJUDKAN KUALITAS PROGRAM SIARAN TELEVISI
Authors: Dharmawan Awang
Published: April 2019

Penelitian ini membahas tantangan KPID Jawa Timur untuk mengawasi pelanggaran konten siaran dan pengawasan terhadap media televisi nasioanal yang mulai “kanibal” terhadap stasiun TV lokal sebagai bagian dari penyiaran berjejaring TV nasional. Ketidakmampuan finansial dan manajemen produksi pada stasiun TV lokal, pada akhirnya bermuara pada kekuatan TV swasta nasional untuk melanggengkan kepentingan ekonomi politik media, dengan mengakusisi stasiunTV lokal. Kondisi semakin tepuruk ketika, keberagaman siaran konten lokal semakin terpinggirkan baik dari sisi durasi dan pengaturan jam tayangnya, implementasi regulasi P3 dan SPS menjadi lemah. Metode yang digunakan untuk penelitian ini yaitu metode studi kasus, karena penulis ingin mengekspolarasi permasalahan pengawasan peyiaran yang dilakukan KPID Jawa Timur dan menemukan poin-poin solusi sebagai pemecahan masalah dari terpuruknya kualitas program siaran televisi. Meskipun selama ini literasi media dianggap sebagai jalan panjang yang harus ditempuh, tapi gagasan ini harus dilakukan secara terkonsep dan masif, karena karakteristik masyarakat Jawa Timur yang memiliki banyak komunitas dan berjejaring.
RUANG PUBLIK VIRTUAL DAN SIKAP POLITIK ORGANISASI MAHASISWA
Authors: Saepudin Saepudin , Sumara Andry Rivan , Asriani Dita
Published: April 2019

Hadirnya teknologi jaringan komunikasi internet telah merubah lanskap kehidupan manusia, lanskap ekonomi, politik, sosial, budaya dan sebagainya. Media baru ini telah menciptakan bentuk peradaban baru dalam kehidupan manusia. Ruang-ruang publik virtual menjadi alternatif bagi manusia untuk tidak hanya berinteraksi, tetapi juga mengekspresikan pikiran, diri, gagasan, propaganda dan sebagainya. Dalam dunia politik, media baru ini melahirkan konsep baru dalam berdemokrasi yaitu demokrasi digital, e-democracy, dan cyberdemocracy. Hadirnya media baru ini memberikan ruang yang beragam bagi setiap warga negara untuk mengekspresikan pikirannya. Media sosial dengan beragam platformnya menjadi alternatif bagi mahasiswa untuk menyampaikan pendapat dengan berbagai bentuknya. Penelitian ini melihat bagaimana pemanfaatan ruang media sosial sebagai ruang publik virtual bagi Aliansi Badan Eksekutif Mahasiswa Seluruh Indonesia dalam menyampaikan pendapat dan kritik terhadap pemerintah. Melalui pendekatan deskriptif kualitatif atas pola dan bentuk pergerakan organisasi mahasiswa di media sosial Instagram Aliansi Badan Eksekutif Mahasiswa Seluruh Indonesia dengan nama akun @bem_si, penulis menemukan bahwa pergerakan mahasiswa di ruang media sosial melibatkan beberapa tahapan, dimulai dari tahapan pengkajian isu, kesepakatan isu dan publikasi. Bentuk publikasi di media sosial Instagram mereka adalah dalam bentuk pernyataan sikap, infografis, dan seruan aksi. Bentuk-bentuk tersebut terefleksikan dalam bentuk visual dan teks yang kemudian memicu respon khalayak yang menjadi pengikutnya.
El Código de Ética profesional del Contador Público en Perú y México.
Authors: Rendón Enriqueta Mancilla , Diaz Becerra Oscar Alfredo , Alvarado Lorenza Morales
Published: April 2019

La Ética en las organizaciones implica un estudio de distintas variables, aquellas vinculadas al comportamiento del ser humano, así como las vinculadas al entorno en que este se desenvuelve. La investigación tiene un carácter descriptivo y tiene como objetivo desarrollar un estudio comparativo de las normas legales y contables vinculadas al Código de Ética profesional del contador público en Perú y México para comprender la probable incidencia con la responsabilidad social empresarial. El estudio aborda el análisis de la normatividad legal y gremial del Contador Público, con una revisión general del Código emitido por International Federation of Accountants (IFAC). El trabajo se respalda en una revisión de la literatura relevante, sobre la base de conceptos en que se percibe la aplicación de los valores éticos por normas legales y normas contables, vinculando sus efectos con la responsabilidad social que tienen las empresas producto del desarrollo de sus operaciones.
MODELO AUTOMÁTICO DE CLASSIFICAÇÃO DE BOVINOS PARA O ABATE VIA REDES NEURAIS ARTIFICIAIS
Authors: Bonini Neto A. , Bonini C.S.B. , Putti F.F. , Campos M. , Gabriel Filho L.R. , Chacur M.G.M. , Piazentin J. C.
Published: April 2019

Hoje em dia, a busca por ferramentas que facilitam e até mesmo substituem o trabalho humano têm ganhado grande destaque mundial. As redes neurais artificiais (RNAs) é uma dessas ferramentas, pois apresentam uma quantidade de aplicações, principalmente quando se trata de classificação de dados, reconhecimento de padrões, análise de imagens, entre outros. Com este intuito, o objetivo deste trabalho foi desenvolver uma ferramenta de classificação automática de bovinos por intermédio de uma Rede Neural Artificial (RNA) de três camadas. Essa rede é conhecida como Multilayer Perceptron (MLP), aqui do tipo feed forward (sem realimentação) e com algoritmo de treinamento backpropagation (retropropagação do erro) com treinamento supervisionado. A ideia foi identificar os grupos de abate e os que requerem alimentação mais intensiva, utilizando como variáveis de entrada da rede massa e altura e como variável de saída, o índice de massa corporal (IMC). Os dados utilizados neste trabalho foram obtidos de um rebanho de 147 vacas Nelore, localizadas na cidade de Santa Rita do Pardo - Mato Grosso do Sul (MS). Dos resultados, a rede obteve um excelente desempenho na fase de treinamento (100 amostras), com erro quadrado médio em torno de 10-5. Já na fase do diagnóstico (operação da rede), foi submetida à rede as 47 amostras restantes dos dados de vacas Nelore que não fizeram parte do treinamento da mesma, desses resultados, a rede apresentou em média, um erro em torno de 0,6% em relação à saída desejada (dados normalizados), o que acarretou num erro de 1 amostra das 47 analisadas.
ATRIBUTOS FÍSICOS DO SOLO E CRESCIMENTO DE RAIZ DA SOJA APÓS CULTIVOS DE OUTONO-INVERNO
Authors: Ribeiro L. M. , Flauzino D. S. , Ceccon G.
Published: April 2019

Cultivos antecedentes podem modificar as condições físicas do solo, o desenvolvimento e produtividade das culturas. Objetivou-se avaliar os atributos físicos do solo e o crescimento de raízes da soja após cultivos de outono-inverno. O experimento foi conduzido na área experimental da Embrapa Agropecuária Oeste, em Dourados, MS, em LATOSSOLO VERMELHO distroférrico de textura argilosa. O delineamento experimental foi em blocos casualizados com parcelas sub-divididas, com quatro repetições. Nas parcelas foram alocados os quatro cultivos de outono-inverno (Urochloa ruziziensis, consórcio de milho com U. ruziziensis, milho safrinha e feijão-caupi (Vigna unguiculata)) e as sub-parcelas as duas cultivares de soja BRS 284 e BRS 360 RR. Foram coletadas amostras de solo e de raízes da soja nas profundidades 0,0 - 0,10 m; 0,10 - 0,20 m; 0,20 - 0,30 m; 0,30 - 0,40 m. O tipo de cultivo interferiu na qualidade física do solo. O feijão-caupi e U. ruziziensis proporcionaram maior microporosidade e porosidade total do solo; o consórcio milho com U. ruziziensis proporcionou maior macroporosidade e porosidade total do solo; o milho safrinha acarretou em maior densidade do solo, mas a soja apresentou maior crescimento de raízes após a U. ruziziensis.
CRESCIMENTO INICIAL DE CLONES DE EUCALYPTUS EM FUNÇÃO DA ADUBAÇÃO DE NPK
Authors: Silva H.A.S. , Buzetti S. , Gazola R.N. , Marques G.G. , Teixeira Filho M.C.M. , Gazola R.P.D.
Published: April 2019

A adubação NPK e a escolha do material genético são fundamentais no estabelecimento e na produtividade da cultura. Assim objetivou-se avaliar o efeito de adubação mineral de plantio, no crescimento de clones de eucalipto (Eucalyptus urophylla x Eucalyptus grandis), em solo de Cerrado. O experimento foi conduzido de outubro de 2015 a julho de 2017, na fazenda Campo Verde IV, localizada no município de Selvíria - MS. O delineamento experimental foi o de blocos casualizados com 12 tratamentos e quatro repetições, em esquema fatorial 3x4, sendo três clones (I144, H13 e 1528) e quatro doses: 0, 160, 320 e 640 kg ha-1 da fórmula 08-32-16 + 0,5% B, 0,5% Cu e 0,5% Zn. Cada parcela foi composta por 42 plantas, distribuídas em sete linhas de seis plantas cada, totalizando 378,0 m2 de área, sendo considerada área útil apenas as seis plantas centrais, totalizando 54,0 m2. Foram avaliados aos 17 meses de idade o diâmetro à altura do peito (DAP) e volume de madeira com casca. A adubação propiciou aumento do DAP e da produtividade de madeira para os três clones, sendo o 1528 mais produtivo.